Reconciliation of Revenue Receipts between Pay and Accounts Officers and Chief Account Officers

To ensure that full amount of Govt. dues are actually credited to Govt. account, a procedure of reconciliation has been prescribed. As per the existing procedure, the quadruplicate challan is sent by the Focal Point Bank to the nominated Range Officer who distributes the same to the concerned Range Officers. The Range officer in turn pairs it with the duplicate copy of the challan submitted to him by the Assessee and prepares a monthly statement for submission to the Chief Accounts officer.

The Pay and Accounts Officer, after receiving the Original copy of the challans along with the Bank Scrolls from the Focal Point Bank verifies and compiles the Revenue Account. Thereafter, he sends a monthly compilation sheet to the Chief Accounts Officer indicating the details of TR-6 challans and the amount deposited Range wise / Division wise. In respect of major head "0038 - Union Excise Duties" computer generated assessee wise monthly revenue collection report is made available by the PAO to the CAO.

The CAO compares the statement received from PAO with that of Range officer's monthly Revenue statement and notes down the discrepancies such as "Less Credits" and "More Credits" in the Check Register maintained for the purpose and forwards a copy to the PAO.

For the "less Credits" i.e. amount appearing in the Range Officers' monthly statements but not appearing in the Compilation Sheet of PAO, the PAO interacts with the Focal Point Bank. The CAO undertakes the correspondence with the Range Officers for the items under "More Credits" i.e. amounts appearing in Compilation Sheet of PAO but not appearing in the Range Officers' monthly statement. Cases of "less credits" are pursued with the Chief Commissioners/Commissioners of Custom and Central Excise.