56. Announcement of the Award - The award shall then after obtaining
approval of the competent authority referred to in paragraph 41 supra where
necessary, be explained to the persons present, and those interested in each
holding shall be informed of the amount of compensation to which they are entitled. Notices of the award shall also be sent to
all persons interested in the land who are not present in court. It will be noted that the Act requires
immediate notice to be sent. The notice
should be in the following form:
Form of notice
under sections 12(2) and 31(1) of Act I of 1894.
_________________________________________________________Land
Acquisition case No.
Object Gazette
notification
Notice is hereby given that in the above case, in which you have been treated as a person interested, an award was made by me on the ________of________20 under section 11 of Act I of 1894. The sum payable to you is Rs._______. If you are willing to accept it, you should appear before me personally or by authorised agent on or before_________. Interest will not be payable in case of failure to appear.
57. Proceedings
under separate notifications- Separate proceedings must be taken as to land acquired under separate
notification and separate awards should be drawn up on account of each village
in which land is acquired.
58. Compensation in form of land in lieu of
cash - In all cases an award of each compensation must
be made. It, however, not infrequently happens
that either (a) the person from whom the land is being acquired asks that
Government land no longer required for public purposes may be given to him in
lieu of cash compensation or (b) it would be convenient to Government to award
compensation in the form of land instead of cash. All land no longer required must, however, be
disposed of in accordance with the provisions of paragraph 87 infra.
It follows firstly that no land to which any person has any claim under
that paragraph can be awarded to other persons as compensation for land
acquired from them; and secondly that no departmental officer can have private
negotiation or otherwise acquire land for a public purpose and give in exchange
for it other land no longer required.
All land not required must be handed over to the Collector of their
district. If it is proposed by any
departmental officer to relinquish land and to acquire other land in the
neighbourhood he must treat the two transactions as entirely separate. All he can do is to hand over the land to the
collector of the district and represent to him that, if possible, the land
should be given as compensation for the other land to be acquired. If the acquiring officer after having
satisfied that no person has any claim to the land under paragraph 87 infra proposed to award it as
compensation he will award cash compensation as usual, but will record in the
award and in the award statement A (vide
paragraph 73 infra) note to the effect that it is proposed to give land in lieu
of cash. The question of the land to be
awarded will then be dealt with in a
separate file.
58-A. Treatment of such cases - Land may be allowed in compensation
instead of cash if desired, by landowners whose land is being acquired subject
to the following conditions:-
(a)
that
land is available for the grant; and
(b)
that
the land acquired from any person-
(i)
bears
a reasonably large proportion to the amount of land still left to him, or
(ii)
affects
in an appreciable degree the possibility of his making livelihood out of the
land, or
(iii)
exceeds
Rs.4,000 in value.
Every case will be considered on its
own merits with reference to above considerations.
It must, however, be clearly
understood that the above instructions refer to agricultural land proper and do
not apply to urban lands or save in exceptional circumstances to land in the
close vicinity of a town or mandi.
This
paragraph does not affect the instructions in paragraph 58 the conditions to
which the letter is applicable.
59. Collector’s power to award land in lieu
of cash- Under the
provisions of sub-section (4) of section 31 of the Act the Collector may come
to any agreement with the parties as to the method of payment but except in the
cases provided for by sub-section (3) of that section the Collectors cannot
force a party to take land in lieu of cash.
Where, however, the interest of a party is so limited as in the case of
a trustee of a waqf property as to make it extremely difficult, if not
possible, to arrive at an adequate cash estimate of its value or where from the
circumstances of the case it is impossible to place the parties concerned by a
cash compensation in the name or nearly the same position as before
acquisition, sub-section (3) enables the Collector to arrange to award land
(subject to the same limitation of interest) in lieu of cash.
60. Value of such land how to be adjusted- In cases in which compensation is
granted in the shape of other land in exchange or remission of revenue as
provided in section 31(3) of the Act, and the land is acquired for Government
purposes, no adjustment of the value of the land given in exchange will be
required, unless it is separately purchased by Government. If, however, the
land is acquired for a body exchange and the capitalized value of the abatement
of land revenue should be charged against advances of funds (vide
paragraph 77 infra) made by that
body.
61. Reference
under section 19 now made - When action is taken under section 19 of the Act, the acquiring officer
should be guided by the following considerations in deciding whether to make a
separate reference on account of each holding included in the award, as to
which an application has been filed under section 18, or to make a single
reference covering several holdings. In
all cases there must be a separate reference on account of each village. If the persons interested in a number of
holdings in the same village object to the award on the same grounds one
reference may be made as to all the holding; if, however, the person interested
in any holding objects to the award on grounds which apply only to that
holding, then a separate reference must be made as to that holding. References to the court should, of course, be
made only in the case of persons interested who have objected to the award,
remaining owners being settled with/without a reference to the court. The sections of the Code of Civil Procedure
on the subject of misjoinder of cause of action and of parties should be
consulted in this connection.
62. Departmental
Officer to be informed - The officer should at once inform the departmental officer concerned of
any reference to the court made under section 19, and should forward to him a
copy of the grounds on which the objection to the award is taken [section
18(2)]. When a notice is served under
section 20(c) the acquiring officer should immediately forward copy to the
departmental officer.
After the reference is decided by
the
63. Representation
of Government in court- The proceedings before the court under Part III of the Act are of a
regular judicial kind and the provisions of the Civil Procedure Code and of the
Indian Evidence Act are applicable. Reference to civil courts under the Act fall
within the definition of ‘suit’ as defined in the suit rules (vide note I below para 15.1 of the
Punjab Law Department Manual). The
Collector should, therefore, proceed in the manner provided for the defence of
civil suits as laid down in the suit rules contained in chapters 13-15 of the
manual. The sanction of the Controlling
authority to the defence of the award should be obtained by the Land
Acquisition Officer or the Head of the Department concerned under intimation to
the Deputy Commissioner, having obtained this sanction he should forward to the
Legal Remembrancer the necessary papers including the award, petitioner’s
objections, and referring order to enable the Legal Remembrancer to instruct
suitable counsel on behalf of Government.
Facts must be proved in a legal manner, and all evidence, whether oral
or documentary, on which the case is to be decided, must be produced in court.
If the Collector is not represented before the court the case will be decided ex-parte and Government will be
prejudiced if it is found necessary to present an appeal.
64-A. Under Section 28-A of the Act as
incorporated by Land Acquisition (Amendment) Act, 1984 where the court allows
amount of compensation in excess of the amount awarded by the Collector, the
persons interested in all the other land covered by the same notification under
section 4 and who are also aggrieved by the award of the Collector may apply to
the Land Acquisition Collector within 3 months from the date of award of the
court that the amount of compensation payable to them be re-determined on the basis
of amount of compensation awarded by the court, even though they may not have
made an application to the Collector under section 18 of the Act. It is,
therefore, necessary that the references before the
64-B. On receipt of an application
under section 28-A of the Act the Land Acquisition Collector has to make an
award re-determined the amount of compensation payable to the applicant. Any
person who does not accept this award can again require the Collector to refer
the matter to the
K - TAKING POSSESSION
65. When
possession may be taken - Possession must not ordinarily be taken until the lapse of the period
named in section 18(2) of the Act, unless the acquisition of the land appears
to be absolutely necessary. Cases of
special emergency are dealt within section 17 of the Act, and it is to be noted
that proceedings under the section can be taken only in respect of land and not
of building sites and that it is necessary (1) that a payment of eighty per
centum of the compensation for such land as estimated by the Collector is
tendered to the persons entitled thereto (2) that a notice under Section 9(1)
should issue (3) that the previous sanction of the State Government should be
obtained before the Collector takes possession of the land and (4) that compensation
for damages should be offered at the time of taking of possession.
66. Liberal
treatment in cases of sudden dispossession - Whenever the Collector deprives an owner
suddenly of his land, he should meet liberally the exceptional expense to which
the owner may be put.
67. Possession
before the award when permissible- Although legal possession cannot be taken save
as described above, the Collector of a district or other civil officer
acquiring land may by agreement with the owners enter into and take possession
of land after issue of notifications, but before the declaration of the
award. Such action should only be taken
in cases where early possession is of great importance, and the officer is
ensured that no exorbitant demand for compensation for the land acquired will
be raised by the persons interested. In
every case in which possession is taken before the declaration of the award
efforts should be made to conclude the award as soon as possible. At the time of taking possession an accurate
note should be made of the crops standing on the land and their estimated
value.
68. Possession
prior to notification when permissible- Land required for the construction of the major
and minor distributaries of canals and watercourses in cases in which zamindars
who are interested in the early completion of the irrigation works themselves
invite the occupation of the land, may be taken possession of by an Executive
Engineer prior to the issue of the formal notification and to the delivery of
formal possession by the Collector under the following conditions: -
(a)
The
irrigation officer, who wishes to avail himself of the permission granted by
this rule, must apply to the Collector of the district concerned, who will
depute his District Revenue Officer or other revenue officer to accompany that
officer and assist him in ascertaining who have interests in the land in
obtaining their consent to possession being taken at once, and in estimating
the compensation due for standing crops, or for damage caused through the
occupation of the land, and the interference of cultivation pending the
acquisition of the land under the Act.
(b)
The
irrigation officer will then obtain from the owners and cultivators of the land
a written application assenting to the occupation of land and shall forward it
in original with a rough sketch and area details of the land to the Collector
of the District not later than the date on which possession is taken.
(c)
It
will be for the Superintending Engineer to see that notification as to the land
so occupied are at the same time promptly submitted to Government through the
usual channel.
69. Avoid
taking possession prior to the award - It is most important, therefore,
that officers should avail themselves of the provisions of section 17 of the
Act, and of the concession made in paragraphs 67 and 68 supra only in cases of
necessity and strictly in accordance with the provisions of the Act and of this
Standing Order. When land is taken
possession of prior to the award, it is, in the first place, difficult for the
Collector afterwards to assess compensation for the standing crops, trees, etc.
and in the second place it will be more difficult to carry out the orders for
withdrawal from the acquisition proceeding when the demand is exorbitant.
70. Collector
alone may take possession - Under sections 16 and 17 of the Act, the Collector alone is entitled
to take possession of the land acquired (see paragraph 484 of the Land
Administration Manual)
L. PAYMENT
OF COMPENSATION AFTER
AWARD BY THE COLLECTOR
71. Payment
of compensation when made - As soon as the award has been announced the acquiring officer will
proceed to pay the compensation awarded to those persons who are present and
who accept the award. Sufficient notice
should be given to enable all payees to assemble at the place where they will
receive their dues but no time should be wasted in useless endeavours to secure
the attendance of absentees. A note
shall be made of the names of those persons who refuse to accept the amount
awarded or who accept it under protest.
Much trouble will be avoided if the principle that payment of
compensation should be made at the time of award, is strictly observed. Most of the persons interested will then be
present and immediate payment will save them the necessity of making frequent
journeys to the tehsil. It will usually
be found of advantage to draw in advance a sum sufficient to cover the probable
amount of the award and to make payments against this especially when the award
is announced at a place distant from the headquarters.
72 Provision
of Funds when land taken up by Collector of district, (See Government of India resolution
No.2209-A, dated 10th May 1896, paragraph 8.13 and 15)- (I) - When land is taken up by the Collector of a
district or other civil officer not specially employed for the work, such
Collector or civil officer draws money for payment due under his award from the
civil treasury, but no amount of land compensation charges should be drawn
until the officer is actually about to proceed
to the place where he will disburse them. The Treasury Officer has no concern with the
award or with the award statement; he makes the payments on the authority of
the civil officer assessing compensation, who may either draw money in advance
for direct payment or make payments in any of the other ways described in
paragraph 75 infra. The receipt sent to
the treasury as described in paragraph 75 infra will be the Treasury Officer’s
vouchers for the payments and will be forwarded by him with the accounts of the
month to the Accountant General.
72-II. Provision of funds when land is acquired by
special officer for Public Works Department - Officers who are specially employed for this
work, being invested with the powers of a Collector under the Act, and placed at the disposal of the Public Works
Department, are regarded as Public Works disbursers, the expenditure being
accounted for under the rules in the Public Works Account Code.
(b) Procedure in making payments
73. Statement
to be forwarded to the Accountant General (Government of India resolution No. 2209-A
dated 10th May 1895, Paragraph-4) When an award is made under section 11 of the
Act, the acquiring officer shall have a statement prepared in the following
form marked “A” showing the amounts
payable to each person under the award and shall, on the day the award is made,
forward a copy of the statement signed by him to the Accountant General or
other audit officer, with whom he is in account and the Deputy Commissioner
concerned simultaneously with a certificate that the land has been taken
possession of and mutated in favour of Government giving the number and date of
the attested mutation. On the basis of
this certificate, the Deputy Commissioner may forward a proposal to the
Financial Commissioner for sanctioning reduction of land revenue under
paragraph 79 infra. Before signing the
copy, the officer should carefully satisfy himself that it correctly shows the
amounts due under the award and should himself enter the total of column 6 of
the statement in words both in the original and copy. Subsidiary statement in form AA below, giving
particulars regarding the acceptance by the persons concerned of the amounts
entered in column 6 of the award statement should also be furnished to the
auditing officer as soon as possible. If
the subsidiary statement is not complete on the day that the award is made the
necessary entries in column 7 of the statement in form A will be made in the
auditing office on receipt of the statement in form AA.
FORM A
No.
and date of statement
Date
of award
Name
of work for which land has been acquired
No.
and date of declaration in
Page. Gazette viz., No. dated
Statement showing compensation awarded
by______________under section________________Act I of 1894, to all the persons
interested______in the plot of land situated in the__________________village
of_______________in estate No._________________on revenue roll of the District
of____________.
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
|
SN |
Name of persons to whom Pay-ment is due under the award |
Area of land |
Abate-ment of land revenue |
Valu-ation of any buil-dings that may be taken up on land |
Total amount due to each person including the amount shown in column 5 the amount awarded for the land interest, costs and any other amounts due to the payee in connection with acquisition of the land. |
*Distri-bution of the amount in column 6 taken from the sub-sidiary statement in form AA |
Remarks |
No. and date of voucher No. date |
DATE ON WHICH POSSE-SSION OF THE LAND WAS HANDED OVER TO THE DEPART -MENTAL AUTHO-RITIES FOR WHOM IT IS ACQUI-RED REFERENCE TO THE REPORT STATING THE DATE |
|
|
|
|
Rs. nP |
Rs.nP. |
Rs. NP. |
Rs. NP. |
|
|
Date |
*To
be filled up in the Auditing Office
Note1: Each award statement should be confined to the lands to be taken
under declaration i.e. the awards given for lands acquired under more than one declaration
should not be incorporated in one statement but as many statements submitted as
there are declarations.
Note2: Regarding
column 7 see note to statement in Form AA
Note3: Acquiring Officers are requested to note at the foot of the
statement the harvest from which the abatement of land revenue entered in
column 4 is to take effect.
Note4: When no reduction of Khalsa revenue is required, the fact should be
noted,---vide note to statement in paragraph 79 infra.
FORM AA
Particulars regarding the acceptance by the persons concerned of amounts entered in award statement no._____________________dated______200_.
Name of work for which land has been
acquired __________________No. and date of declaration in_____________Gazette,
viz., No._______, dated _____
1968_______________________page_____________
1. 2. 3.
PARTICULARS
OF AMOUNT ENTERED IN COLUMN
6 OF THE
AWARD STATEMENT
|
Serial No. in the statement award under section 11 of the Act |
Name of person to whom payment is made under the award |
(a) Amount accepted without protest |
(b) Amount accepted under protest |
(c) Amount deposited in Court Amount Court Reasons for depositing |
Amount undisbursed owing to non-attendance and the treasury in which it is deposited |
|
|
|
Rs. P. |
Rs. P. |
Rs. P. |
|
Note:- In noting these particulars in the award statement, it may be sufficient to enter the letter a., b, c or d as the case may be, in column 7 of the statement when the whole amount of the award is shown in one of the four sub-columns a, b, c or d in the statement.
74. Methods of making payments - There are five methods of making payments :-
(1)
By direct payments, see paragraph 75(I) infra.
(2)
By order on treasury, see paragraph 75(II) infra.
(3)
By Money Order, see paragraph 75(III) infra.
(4)
By cheque, see paragraph 75 (IV) infra.
(5)
By deposit in a treasury, see paragraph 75(V) infra.
75 Direct
payments- (Government
of India resolution No.2209-A, dated the 10th May, 1896 paragraphs 8
and 14) -(I)- For making direct payments the
acquiring officer provides himself with money as described in paragraph 72
supra. In making the payments he shall
take the receipt of each person to whom money is paid on a separate voucher in
the Form marked C below, containing a reference to the item showing the amount
due to that person in the statement prescribed in paragraph (73) supra. In cases where payments are made to a number
of persons under a single award an acquittance roll in Form CC below may be
substituted for separate receipts in Form C.
If the acquiring officer be a civil officer not specially deputed for this work, he shall send the receipt or acquittance roll, as the case may be, to the Treasury Officer, who will deal with it as shown in paragraph 72 supra; if he be an officer specially deputed for this work, he shall forward separate receipts of the payee or the acquittance roll to the Accountant General or to the Divisional Officer, if any, with whom he is in account when forwarding to him the account of the month in which the payments are made.
Amounts
which ultimately remain un-disbursed shall, if over and above actual
requirements, be refunded at once to the credit of Government; or if they
relate to absentees, be credited forthwith to revenue deposit.
In
no circumstances whatever should more than one month be allowed to elapse
between the date on which the money is drawn from the treasury and the disposal
of the undisbursed balance; and payees receipt for the amount actually paid
should reach the audit office within that month.
FORM C
|
No. of voucher Name of work for which the land has been acquired No. and date of declaration in_________Gazette, viz., No.__________and date_____ Serial No.________, in award statement No.________dated_______ Name of payee_______________I,_________________of____________tehsil___________zillah________________ do hereby acknowledge to have received Rs.________on account of cost of land taken up by Government as detailed on reverse. Signature of the payee. Locality Certified copy Note:- The receipt should be in English; but when the payee is unable to write in English, he may give a receipt in regional language. C. (Reverse) Details of land, etc., and its value village, Tehsil, Zillah. Land}Bighas, Biswas, Biswasi }Ghumao Kanal Value---Rs. nP.
|
Duplicate No. of voucher. Name of work for which the land has been acquired. No. and date of declaration in________Gazette, viz, No.__________and date______ Serial No.__________, in award statement No. _______________dated_______ Name of payee_________________I,________________of____________tehsil____________zillah_______________do hereby acknowledge to have received Rs.__________on account of cost of land taken up by Government as detailed on reverse. Signature of the payee Locality Signature of Officer Note:-The receipt should be in English; but when the payee is unable to write in English he may give a receipt in regional language. C. (Reverse) Details of land, etc., and its value village, Tehsil, Zillah. Land} Bighas, Biswa, Biswasi } Ghumao, Kanal Value---Rs. nP. |
FORM CC
Consolidated voucher for payment made during _____________19______in accordance with award statement No._____________dated________on account of land acquired for_________in the district of__________________tehsil__________village__________
|
1 |
2 |
3 |
4 |
|
|
Serial No. in award statement |
Name of payee |
Area of land Total |
Amount paid Rs. nP. |
Signature of the payee and date of payment |
Paid in my presence in cash to the above persons the total sum of rupees____________np. Only (in words) by cheque.
Dated the______________20____ Signature of Officer
75-II. By order on treasury (Government of India resolution
No.2209-A, dated the 10th May, 1895 paragraph 15) - The second method of payment, i.e. by order on
a treasury is only admissible in the case of civil officer not specially
deputed for the acquisition of land. In
this case the officer instead of making direct payment as described in the
preceding paragraph, should countersign the receipt in Form C and make it
payable at the treasury to the payee, altering the words “paid in my presence
in cash/by cheque” to “pay”. An advice
list of the orders passed for payment should be sent to the treasury officer,
who in turn should send weekly an advice or orders paid.
75-III. Rules concerning payment by money orders (Government of India letter
No.4166-A, dated the 4th September, 1897)- In the case of petty payments, if the payee do not
appear on the day fixed for payment and do not apply for a reference to the
civil court under section 18, the officer shall issue notices to them informing
them that, if they do not attend by a certain date, the compensation awarded to
them will be remitted by money order, the amount of the money order fee being
deducted. The following rules must be
observed in making such payments by money orders :-
(i)
No
sum exceeding Rs.250 in each separate case may be paid by money order.
(ii)
No
compensation due on account of land which is owned jointly by the proprietors
of a village or sub-division of a village may be paid by money order.
(iii)
In
each money order so issued, the purpose of the remittance should be briefly
stated in the acknowledgement portion thereof in continuation to the printed
entry “Received the sum specified above on”, sufficient space being left below
the manuscript entry thus made for the signature or thumb-impression of the
payee. On receipt of the money order
acknowledgement duly signed by the payee, it should be attached to the usual receipt in Form C in
which the full amount of compensation and the deduction made therefrom on
account of the money order fee should be clearly shown; the receipt will then
be disposed of in the usual way. The
Account Department will accept such voucher with the money order
acknowledgement as a valid receipt for full amount entered therein.
(iv)
For
the word “paid in my presence by cash/by cheque” in Form C the words “paid by
money order” shall be substituted.
The Accountant General will accept
in the case of compensation paid by money order, a receipt for the amount
entered in the award statement less the amount of the money order fee as a
valid receipt for the full amount entered in the award statement.
75-IV. Rules concerning payments by cheque (Paragraph 11 of Government of
India, resolution No. 2209-A, dated 10th May, 1895) - Payment by Cheque.-- The Government may
authorise any particular land acquisition officer to make all or any of his payments
by cheques, provided no inconvenience is
caused thereby to the payee. The use of
cheque should be safeguarded by strict observance of the following rules:-
(i)
Every
cheque book should contain a certain number of cheques with consecutive printed
numbers and each book should contain its own serial number.
(ii)
The
Serial number of the cheque book and the number of cheques it contains should
be reported to the treasury officer before the book is brought into use.
(iii)
The
cheque book should be kept under lock and key by the Land Acquisition Officer
himself.
(iv)
The
cheques should be filled up by the Land Acquisition Officer with his own hand
in words as well as in figures and cheques should be enfaced “under Rs .”
(v)
A
periodical examination of pass books from the treasury with the counterfoils of
the cheque book should be made by the Land Acquisition Officer himself.
75-(V) By treasury deposit (Government of India resolution
No.3469-A, dated the 12th August, 1896 - Payment by treasury
deposit).-- In giving notice of the award under
section 12(2) and tendering payment under section 31(1) to such of the persons
interested as were not present personally or by their representatives when the
award was made, the officer shall require them to appear personally or by
representatives by a certain date to receive payment of the compensation
awarded to them, intimating also that no interest will be allowed to them if
they fail to appear, if they do not appear and do not apply for a reference to
the civil court under section 18, the officer shall after any further endeavors
to secure their attendance that may seem desirable, cause the amounts due to be
paid to the treasury as revenue deposited payable to the persons to whom they
are respectively due and vouched for in the Form marked E below. The officer shall also give notice to the
payees of such deposits, specifying the treasury in which the deposits has been
made. When the payees ultimately claim
payment of sums placed in deposit, the amounts will be paid to them in the same
manner as ordinary revenue deposit. The
officer should, as far as possible, arrange to make the payments due in or near
the village to which the payee belong in order that the number of un-disbursed
sums to be placed in deposits on account of non-attendance may be reduced to a
minimum. Whenever payment is claimed
through a representative whether before or after deposit of the amount awarded,
such representative must show legal authority for receiving the compensation on
behalf of his principal.
|
FORM E |
FORM E
|
|
Name of work for which land has been acquired_________________ To the officer in-charge of_____________treasury. Please receive for transfer to credit of revenue deposit the sum of Rs._____ on account of compensation for land taken up for the above purpose payable as detailed below :- |
Name of work for which land has been acquired_________________ To the officer in-charge of_____________treasury. Please receive for transfer to credit of revenue deposit the sum of Rs._____ on account of compensation for land taken up for the above purpose payable as detailed below :- |
|
Serial number in award state-ment No. |
Name of persons to whom due |
Area of land |
Amount payable to each |
Remarks |
Serial number in award statement |
Name of persons to whom due |
Area of land |
Amount payable to each |
Remarks |
|
|
|
Acres |
Rs. nP |
|
|
|
Acres |
Rs. nP |
|
Total _______ Total __________
Land
Acquisition Officer Land
Acquisition Officer
Dated____________ Dated____________
Received
the above amount and credited to Received
the above Revenue deposit amount and
credited
to Revenue deposit
Treasury Officer Treasury Officer
Note:-This form
should be used when the Note:-This
form should be used
amounts of
compensation due when
the amounts of compensation
are sent to treasury
in the absence of due are
sent to treasury in the
proprietors who have
failed to present absence of
proprietors who have
themselves for
payment. failed
to present themselves for
payment.
(d) AUDIT BY
ACCOUNTS OFFICER
76 (I) Audit - The
accounts officers charged with the audit of expenditure on account of land
acquisition are:-
Accountant General, Punjab—If land is acquired for any purpose of the Public Works Department
under a declaration of Government in the Public Works Department.
Controller of Defence Accounts—If the land is acquired for the Military Works
Department.
Chief Auditor, Northern Railway—If the land is acquired for the Northern
Railway.
Accountant General of Posts and Telegraphs—If the land is acquired for the Posts and
Telegraph Department.
Accountant General, Punjab—If the land is for the Civil Department or for any local fund or other
body financially independent of Government.
76-II. Audit of Accounts (Government of India, resolution
No.2209-A, dated 10th May 1896, paragraph 16—19) - Whether the payment is made by a special
officer or by the Collector of a district or other civil officer the audit of
the Accountant General, Punjab shall consist in seeing that every payment is
supported by a receipt in form, C, CC, D, or E (see paragraph 78 infra) and
that the amount paid on such receipt is the amount payable under the award as
shown in the statement copies of which should have been received by him under
the orders contained in preceding paragraphs.
The Accountant General will also note in the last column of Form A the
date on which possession is taken as reported to him by the Executive Engineer
or other officer concerned.
76-III. Procedure
for the Accountant General - The Accountant General will, as he receives
the vouchers, fill in the entries in the appropriate column of the award statement
(Form A and B, paragraphs 73 and 78 infra)
and as he receives the report of possession he will fill in the entries in
column 10 of the statement in Form A.
When all the vouchers showing either payment to the payee or payment
into the court on deposit and the reports of the possession have been received,
he will forward the completed statements in Forms A, AA and B to the Deputy
Commissioner. This will complete the
audit of the Accountant General; any other or further returns or reports
from the officers who assess or pay
compensation will be disposed of by the chief revenue authority without
reference to the Accountant General.
76-IV. CDA to substitute for AG for
Military works-When the land is acquired for and the cost is debitable to
the Military Works Department, the procedure above laid down will be observed,
the Controller of Defence Accounts being substituted for the Accountant
General, Punjab.
76-V. Accounts
Officers to substitute for AG for other works- When the land is acquired for
and the cost is debitable to any other department than the Public Works Department or Military Works Departments, the
procedure will also be the same, the accounts officers who will audit the
payments being substituted for the Accountant General, Punjab.