Amendments to Andhra Pradesh Treasury Code
Andhra Pradesh Treasury Code
Volume-I – Instruction 38 (A) under Treasury Rule 16 – Certain amendment – Revised
Orders – Issued.
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FINANCE (TFR) DEPARTMENT
G.O.Ms.No.168 Dated:
08 .08.2014
Read
the following:-
1, G.O.Ms.No.828, Revenue (CT.III) Department,
dated 17.08.1989.
2. G.O.Ms.No.337, Finance (TFR.I) Department, dated 25.03.2004.
***
O R D E R:
The existing
provision in Instruction 38-A which was amended in the G.O. 2nd
read above is “ Payment of net proceeds of entertainment tax to Panchayats:- For the purpose of assignment of proceeds to
local bodies once a quarter, Entertainment Tax Officers should submit to
Commercial Tax Officer quarterly every year a statement showing the amount of
tax realized in the previous quarter with details as to the respective
areas. The statement should contain a
certificate of the Entertainment Tax Officer concerned that the Departmental
and Treasury figures have been verified and found correct. The Commercial Tax Officer after satisfying
himself of the verification with the treasury figures shall issue proceedings
sanctioning the amount to the local bodies to which the amounts are to be
adjusted. The Commercial Tax Officer
shall present the bill in quadruplicate to the Sub-Treasury Officer along with
the Treasury Bill Register, which shall be disposed off as follows by the
Sub-Treasury Officer:
(i)
Original to the
Treasury as a voucher with the daily sheet;
(ii)
Duplicate to be
kept in the Sub-Treasury;
(iii) Triplicate to be send to the District Panchayat
Officer/ Chief Executive Officer, Zilla Praja Parishad.
(iv)
Quadruplicate to
be sent to the Commercial Tax Officer”.
2. The Sub-Treasury Officer shall adjust the amounts by
transfer to the credit of Mandal Praja Parishad / Zill Praja Parishads / Gram
Panchayats concerned. “Paid by transfer”
seal
shall be appended on four copies
and the Certificate of credit of each Gram Panchayats or Mandal Praja Parishad/
Zilla Praja Parishad etc., shall be prepared, signed by the Sub-Treasury
Officer and attached to the voucher to be sent to the District Treasury Officer
along with the daily sheet.
3. If for any reasons reconciliation between Treasury and
Departmental figures could not be completed within the prescribed time payments
may be made on the basis of Departmental figures. If after reconciliation, any modification is
found necessary, the local bodies concerned should be informed of the same and
necessary adjustments may be made while sanctioning payments for the next
quarter either by short assignment in the case of excess payments and payment
of the difference in the case of short payment”.
4. The procedure for payment of Entertainment Tax to Local
Bodies including Panchayats has also undergone a change and the existing
provision needs substitution. Accordingly, the following amendment order is
issued to the A.P. Treasury Code.
AMENDMENT
Instructions 38 (A)
under T.R. 16 of APTC
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The existing
provision in Instruction 38 (A) under T.R. 16 shall be substituted by the
following:
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“Payment of
net proceeds of entertainment tax to Local Bodies:- For the purpose of assignment of proceeds
to local bodies once a quarter, Commercial Taxes Departmental Officer who is
designated as Entertainment Tax Officer should submit to Commercial Tax
Officer every quarter a statement showing the amount of tax realized in the
previous quarter with details as to the respective areas. The statement should contain a certificate
of the Entertainment Tax Officer concerned that the Departmental and Treasury
figures have been verified and found correct.
The Commercial Tax Officer after satisfying himself of the
verification with the treasury figures shall issue proceedings sanctioning
the amount to the local bodies to which the amounts are to be adjusted. The Commercial Tax Officer shall present
the bill in quadruplicate to the Sub-Treasury Officer along with the Treasury
Bill Register, which shall be disposed off as follows by the Sub-Treasury
Officer:
(i)
Original to the
Treasury as a voucher with the daily sheet;
(ii) Duplicate to be kept in the Sub-Treasury;
(iii) Triplicate to be send to the concerned
Municipality/Municipal Corporation (if tax is collected within in ULB) or to
the District Panchayat Officer/ Chief Executive Officer, Zilla Praja Parishad
(if tax is collected in outside the ULB).
(iv) Quadruplicate to be sent to the Commercial Tax
Officer”.
Government in G.O. Ms.
No.828 Revenue (CT.III) Department, dated 17-08-1989 have issued orders for
assigning the Entertainment Tax Collections among the Panchayats as indicated
below:-
(a) Three percent of the proceeds of the tax to be
credited to the State Government;
(b) Fifty-four percent of the proceeds of the tax to be
paid to the Gram Panchayats in whose limits the entertainments are held;
(c) Thirty six percent of the proceeds of the tax to be
paid to the Mandal Praja Parishads comprising Gram Panchayats in whose limits
the entertainments are held for distribution to the other Gram Panchayats in
the Mandal Praja Parishad where no entertainments are held basing on
backwardness; and
(d) Seven percent of the proceeds of the tax to be
expended for the purpose of promoting the cinematography films and arts.
There will not be any effect on the apportionment
of proceeds of the Entertainment Tax to the municipalities and Municipal
Corporations, i.e., 90% of the tax collections may be apportioned to the
Municipality/Municipal Corporation in whose limits the entertainments are
held.
The Sub-Treasury Officer shall adjust the amounts
by transfer to the credit of either to Urban Local Bodies such as
Municipalities / Municipal Corporations or Panchayat Raj Institutions such as
Mandal Praja Parishad / Zill Praja Parishads / Gram Panchayats concerned as
indicated above. “Paid by transfer”
seal shall be appended on four copies and the Certificate of credit of each
Municipality/Municipal Corporation, Gram Panchayat or Mandal Praja Parishad/
Zilla Praja Parishad as the case may be, shall be prepared, signed by the
Sub-Treasury Officer and attached to the voucher to be sent to the District
Treasury Officer along with the daily sheet.
If for any reasons reconciliation between
Treasury and Departmental figures could not be completed within the
prescribed time payments may be made on the basis of Departmental
figures. If after reconciliation, any
modification is found necessary, the local bodies concerned should be
informed of the same and necessary adjustments may be made while sanctioning
payments for the next quarter either by short assignment in the case of
excess payments and payment of the difference in the case of short payment”.
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(BY ORDER AND IN THE
NAME OF THE GOVERNOR OF ANDHRA PRADESH)
Andhra Pradesh Treasury Code
Volume-I – Instruction 38 (B) under Treasury Rule 16 – Certain amendment – Revised
- Orders – Issued.
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FINANCE (TFR) DEPARTMENT
G.O.Ms.No.169 Dated:
08 .08.2014
O R D E R :
The existing provision in Instruction 38 (B)
under T.R. 16 which was amended in the G.O. 1st read above is “Payment of surcharge on stamp duty,
profession tax compensation and grants in lieu of magisterial fines due to
panchayats:- The procedure laid down in instructions 38 namely, preparation
of bills in quadruplicate by the Sub Registrar concerned for payment of
surcharge on stamp duty, profession tax, compensation and grants in lieu of
magisterial fines due to panchayats and presentation at the Sub-Treasury /
through Treasury Bills Register shall be followed with a request to credit the
amounts by transfer and the four copies of the bill shall be disposed off as
follows by the Sub-Treasury Officer:
(i) Original to the Treasury as a voucher with the daily
sheet;
(ii)
Duplicate to be
kept in the Sub-Treasury;
(iii) Triplicate to be send to the District Panchayat
Officer/Chief Executive Officer, Zilla Praja Parishad;
(iv)
Quadruplicate to
be sent to the Sub-Registrar concerned.
2. The Sub-Registrar shall in the beginning of the month,
prefer the bill for adjustment of surcharge on stamp duty and the Sub-Treasury
Officer shall adjust the amounts as follows:
(i)
The payment of
surcharge on stamp duty shall be debited to 0030-02-901. 0030. Stamps and Registration -02-Non
Judicial – 901 refunds;
(ii)
Five percent of
the amount towards collection charges payable to the Registration Department
shall be credited to the head. 0030-03-800-Stamps and Registration 03
Registration – 800 other receipts – collections charges to Dept.
(iii)
The balance
amount of Surcharge on stamp duty payable to the local bodies shall be credited
to the personal deposit account of the respective local bodies.
3. The procedure for payment of Profession Tax is separated
from other duties viz. Surcharge on Stamp Duty, Grants in lieu of magisterial
fines to Local Bodies instead of Panchayats has also undergone a change and the
existing provision needs substitution. Accordingly, the following amendment
order is issued to A.P. Treasury Code.
AMENDMENT
Instruction 38 (B)
under Treasury Rule 16 of APTC
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The existing
provision in Instruction 38 (B) under T.R. 16 shall be substituted by the
following:
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“Payment of
profession tax:- For the purpose
of assignment of proceeds to local bodies once a quarter, Deputy Commercial
Tax Officers should submit to Commercial Tax Officer every quarter a
statement showing the amount of tax realized in the previous quarter with
details as to the respective areas.
The statement should contain a certificate of the Deputy Commercial
Tax Officer concerned that the Departmental and Treasury figures have been
verified and found correct. The
Commercial Tax Officer after satisfying himself of the verification with the
treasury figures shall issue proceedings sanctioning the amount to the local
bodies to which the amounts are to be adjusted.
After Reconciliation, the concerned Deputy
Commercial Tax Officer, will issue proceedings duly indicating the total tax
collected including the taxes collected in respect of Government employees by
way of salary deduction etc., and allocated the proceeds to General Funds of
the concerned Local Bodies and prefer bill signed for adjustment by the
Treasury duly debiting to Head of Account 3604-108-05-310/312.
The Commercial Tax Officer shall present the bill
in quadruplicate to the Sub-Treasury Officer along with the Treasury Bill
Register, which shall be disposed off as follows by the Sub-Treasury Officer:
(i) Original to the Treasury as a voucher with the daily
sheet;
(ii)
Duplicate to be
kept in the Sub-Treasury;
(iii) Triplicate to be send to the concerned
Municipality/Municipal Corporation/District Panchayat Officer/Chief Executive
Officer, Zilla Praja Parishad;
(iv) Quadruplicate to be sent to the Deputy Commercial
Tax Officer.
The concerned District Treasury Officer will
receive the bill signed by the Drawing and Disbursing Officer of Deputy
Commercial Tax Officer and adjust the amount to the Local Bodies General
Funds duly ensuring that the amounts are reconciled and not adjusted earlier.
The Sub-Treasury Officer shall adjust the amounts
by transfer to the credit of either to Urban Local Bodies such as
Municipalities/Municipal Corporations or Panchayat Raj Institutions such as
Mandal Praja Parishad / Zilla Praja Parishads/ Gram Panchayats
concerned. “Paid by transfer” seal
shall be appended on four copies and the Certificate of credit of each
Municipality/Municipal Corporation, Gram Panchayat or Mandal Praja Parishad/
Zilla Praja Parishad etc., shall be prepared, signed by the Sub-Treasury
Officer and attached to the voucher to be sent to the District Treasury
Officer along with the daily sheet.
If for any reasons reconciliation between
Treasury and Departmental figures could not be completed within the
prescribed time payments may be made on the basis of Departmental
figures. If after reconciliation, any
modification is found necessary, the local bodies concerned should be
informed of the same and necessary adjustments may be made while sanctioning
payments for the next quarter either by short assignment in the case of
excess payments and payment of the difference in the case of short payment”.
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(BY ORDER AND IN THE
NAME OF THE GOVERNOR OF ANDHRA PRADESH)
Andhra Pradesh Treasury Code
Volume-I – Instruction 38 (C) under Treasury Rule 16 – Certain amendment – Revised
- Orders – Issued.
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FINANCE (TFR) DEPARTMENT
G.O.Ms.No.170 Dated: 08 .08.2014
O R D E R:
The existing
provision in Instruction 38 (B) under T.R. 16 which was amended in the G.O. 1st
read above is “Payment of surcharge on
stamp duty, profession tax compensation and grants in lieu of magisterial fines
due to panchayats:- The procedure laid down in instructions 38 namely,
preparation of bills in quadruplicate by the Sub Registrar concerned for payment
of surcharge on stamp duty, profession tax, compensation and grants in lieu of
magisterial fines due to panchayats and presentation at the Sub-Treasury /
through Treasury Bills Register shall be followed with a request to credit the
amounts by transfer and the four copies of the bill shall be disposed off as
follows by the Sub-Treasury Officer:
(i)
Original to the
Treasury as a voucher with the daily sheet;
(ii)
Duplicate to be
kept in the Sub-Treasury;
(iii) Triplicate to be send to the District Panchayat
Officer/Chief Executive Officer, Zilla Praja Parishad;
(iv)
Quadruplicate to
be sent to the Sub-Registrar concerned.
2. The Sub-Registrar shall in the beginning of the month,
prefer the bill for adjustment of surcharge on stamp duty and the Sub-Treasury
Officer shall adjust the amounts as follows:
(i)
The payment of
surcharge on stamp duty shall be debited to 0030-02-901. 0030. Stamps and Registration -02-Non
Judicial – 901 refunds;
(ii)
Five percent of
the amount towards collection charges payable to the Registration Department
shall be credited to the head. 0030-03-800-Stamps and Registration 03
Registration – 800 other receipts – collections charges to Department.
(iii) The balance amount of Surcharge on stamp duty payable
to the local bodies shall be credited to the personal deposit account of the
respective local bodies.
3. The procedure for payment of Surcharge on Stamp Duty, Grants
in lieu of magisterial fines to Local Bodies instead of Panchayats has also undergone
a change and the existing provision needs substitution. Accordingly, the
following amendment order is issued to the A.P. Treasury Code.
AMENDMENT
Instruction 38 (C)
may be added after Instruction 38 (B) of A.P.T.C.
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The following may be
added as Instructions 39 (C) after Instruction 38 (B):
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“Payment of
surcharge on stamp duty:- The Commissioner
and Inspector General (R&S) in Proceedings No.G1/234401/2004 dated
29-01-2005 have issued orders for assigning the 95% Transfer duty collections
to local Bodies and 5% to the Registration Department head of account in the
appropriate format of challan remitted through the designated Bank branches.
The Sub-Registrar shall in the beginning of the
month, prefer the bill for adjustment of surcharge on stamp duty and the
Sub-Treasury Officer shall adjust the amounts as follows:-
(i) The payment of surcharge on stamp duty shall be
debited to 0030-02-901. 0030-Stamps
and Registration-02-Non-Judicial-901 – Refunds.
(ii) Five percent of the amount towards collection charges
payable to the Registration Department shall be credited to the head:
0030-03-800. 0030-Stamps and
Registration 03 Registration – 800 – Other Receipts – Collection charges to
Department.
(iii) The balance amount of Surcharge on stamp duty
payable to the local bodies shall be credited to the personal deposit account
of the respective local bodies.
The procedure laid down in
instruction 38 namely, preparation of bills in quadruplicate by the
Sub-Registrar concerned for payment of surcharge on stamp duty and
presentation at the Sub-Treasury/ through Treasury Bills Register shall be
followed with a request to credit the amounts by transfer and the four copies
of the bill shall be disposed of as follows by the Sub-Treasury Office:
(i)
Original to the
Treasury as a voucher with the daily sheet;
(ii)
Duplicate to be
kept in the Sub-Treasury;
(iii)
Triplicate to
be send to the concerned Municipality/Municipal
Corporation/ District Panchayat Officer/ Chief Executive Officer, Zilla Praja
Parishad;
(iv) Quadruplicate to be sent to the Sub-Registrar
concerned.
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(BY ORDER AND IN THE NAME OF THE GOVERNOR OF
ANDHRA PRADESH)
L.PREMACHADRA REDDY
SECRETARY TO GOVERNMENT(B&IF)
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