Updated: Saturday November 09, 2013/AsSabt
Muharram 06, 1435/Sanivara
Karthika 18, 1935, at 08:47:45 PM
The Administrator General’s
(
[31th March, 1914]
No. 413-Whereas the Governor-General in Council, in exercise of the Powers conferred by Section 58 of the Administrator General's Act, 1913 (III of 1913) has been pleased, by Notification No.1823-G, dated March, 13, 1914 to remove the Punjab, North-West Frontier Province, and the Province of Delhi, from the Province of Bengal, and to constitute them into the Province of the Punjab of the purposes of the said Act, and further to declare that the duties of the Governmentunder the Administrator General Act, 1913 (III of 1913), shall be exercise and discharged in respect of that province by the Local Government of the Punjab, the Lieutenant Governor is pleased, under section 30 of the Administrator General's Act, 1913 (III of 1913), to make the following rules for the Province of the Punjab, as constancy by the Notification referred to above:---
RULES
1. Short
Title. --These rules may be called the Administrator General's (
2. Definition.-- In these rules, unless there is anything repugnant in the subject or context.
“The Act” means the Administrator General's Act, 1913 (III of 1913).
“The Province”
means the Province of the
“Administrator
General” means Administrator General of the
“Bank” means
the National Bank of
3. Regard to be had to wishes of relatives and others and disposal of assets.- The Administrator General shall, in all cases, use his best endeavors to ascertain the wishes of relatives and others interested as to the disposal of the assets of the estates under his Administration and shall have regard to such wishes, specially in respect of specific assets to which sentimental of personal association attach, unless the considers such a course would be prejudicial to the one Administration of the estates Provided that nothing in this rule shall prevent the immediate disposal of livestock or other assets subject to speedy or natural delay.
4. Rules under section 9. - In discharging the duty imposed by section 9 of the Act, The Administrator General shall have regard to the following direction namely:---
(i) If no steps have been taken in any court of competent jurisdiction to obtain Probate or Letters of Administration, within one month, of the date on which the Administrator General had notice of the death, the Administrator General shall proceed to take the necessary steps to obtain administration:---
Provided that, when the name and address of the executor or next of kin is known to the
Administrator General, the Administrator General shall not proceed in the Administration until he has communicated with such executor or next of kin in order to ascertain whether he proposes to apply for administration and until a reasonable time has elapsed for the receipt of a reply to such communication; and ,where a reply in he affirmative has been received until the expiration of such further time as would admit as an application for being made.
(2). Notwithstanding anything in clause (1) the Administrator General may take immediate auction under section 9, if in his opinion, such a course is necessary to protect the estate.
5. Notices under section 26.- 1) The notice to be given under section 26, Sub-section (1) of, the Act shall, so far as may be, be in like form to the notice given by the High Court in an administration suit, and shall be advertised in such papers as the Administrator General thinks fit, provided that more than one estate may be included in the same notice.
(2) Notice of rejection or disallowance of a class under section 26, sub-section (3) of the Act, shall be given by a letter addressed to the creditor at the address given by him in his communication or other known address and shall be served (a) personally, or (b) on his agent, or
(c).by registered post. In no event shall the funds of the estate be distributed, if there be any doubt as to the sufficiency thereof, until the expiration of one month from the date of the service of notice under section 26(3).
6. Application under Section 31 or 32. - Application for a certificate under section 31 or 32 shall be made on petition supported by an affidavit bearing stamp duty prescribed by the law for the time being in force; and shall disclose:---
(a) the full name and date of death of deceased;
(b) the name and address of the applicant;
(c) particulars of the assets and the valuable thereof as far as known to the applicant; and
(d) in the case of an application under section 32, full particulars of the debt and whether any security, and if so what, is held for the debt.
7. Advertisement of certificate under Section 31 or Section 32.- When an application is made to the Administrator, General for a certificate under the Provisions of section 31 or section 32 of the Act, he may, before granting such certificate, issue a citation and advertise the same in such newspaper as he thinks fit, and, after having granted such certificate, cause an advertisement of having granted the same to be inserted in such newspaper as he things fit, and, after having granted such newspapers as he thinks fit. In such case, the Administrator General may put the cost of such advertisement himself out of the General Purposes Fund or call upon the applicant to defray and deposit the same with him;
Provided that nothing herein contain shall prevent the Administrator – General from issuing a general Citation, either prior to or after the grant of such certificates in such newspaper or newspapers, as he thinks fit, in such case, the Administrator-General may call upon the applicants to defray costs of such general citation proportionately, in such share or shares as he may determine.
8. Fees under Section 42. - The fees mentioned in Schedule I to these rules shall be the fees prescribed under section 42 of the Act, provide that they may be reduced, compounded for, or remitted as provided in these rules.
8-A. Whenever the Administrator-General appears as counsel on behalf of any estate with a view to obtaining administration or in connection with such administration then in addition to the fees chargeable under section 42 of the Act and prescribed by rule 8 of these rules, he shall be entitled to retrain a personal fee of Rs.50 per hearing which shall be charged to the General Purposes Fund and shall not be credited to Government under rule 19 of these rules:---
Provided that where the Administrator - General considers that his appearance on behalf of an estate have been numerous or that for special reasons to be recorded by him, the estate should bear such fee or a portion thereof, he shall, by an order in writing, determine the quantum of fee or the portion thereof, as the case may be, whereupon the same shall be debited to the estate.
9. Reduction of fees. - If in any case it appears to the Administrator General that the Circumstances of an estate proposed to be administered by him are, or probably will be, such as to render his duties in relation thereto exceptionally simple or otherwise of an exceptional character justifying, this course, he may remit any part (not exceeding one half) of any prescribed fee; but in every such case the reasons for so doing shall be recorded by him and a report of such cases shall be submitted every half year to the Government.
10. Remissoin of fee under section 31 .- In the case of assets dealt with in accordance with section 31 of the Act, the Administrator General may, in cases of great hardship, and where assets do not exceed Rs.500, remit all fee payable under these rules, but in every such case he shall record his reasons for so doing.
11. Composition of fees.-- Where in the opinion of the Administrator General, the income of any assets pertaining to an estate is not liable to be serious fluctuations he may from time to time agree with the person or persons entitled to such income to accept, in lieu of the income fee payable in pursuant of schedule I, a fixed half yearly fee of such amount as shall appear to the Administrator General approximately equal to the average income fee which, but for such agreement, would be payable, in respect of such income. A report of such cases shall be submitted every half year to the Government.
12. Valuation for calculating fees under section 41.- For the purpose of calculating the fees under section 42 of the Act, assets shall be valued as follows, namely:---
(1) The value of moveable assets (other than
cash) shall be,---
(a) The price realized on sale thereof,
provided the sale takes place within three years from the date of the issue of
the grant of Probate or Letters of Administration to the Administrator General;
or
(b) If there be no such sale within the time
stated, the value of such assets or property in the open market, as certified
by a professional expert, within the period of three years from the date of the
issue of the grant of Probate or Letters of Administration: provided that if in
any case the value of such assets or property shall, in the
Administrator-General's opinion, cost of proportion to the cost of obtaining an
expert valuation the Administrator General may himself place a value upon them
unless the person or persons beneficially entitled to such assets or property
shall demand an expert valuation.
(2) The value of immovable assets (excluding
rents) shall be:---
(a) the value agreed to, if such agreement
can be come to between the Administrator-General and the person interested in
such assets or property or in the due administration thereof; or
(b) if no such agreement be arrived at, the
price realized on sale of such assets or property, provided the sale takes
place within three years from the date of the issue of the grant of Probate or
Letters of Administration; or
(c) if there be no such sale within the time
specified, if such assets or property be assessed by any Municipal or Local
Body or any Government department whose duty is to assess and collect tax on
property, then 20 times the value of such assessment; or
(d) if there be no assessment as aforesaid,
then in accordance with the market value thereof, according to the conditions
of the locality in which such assets or property is situated and the tenure
thereof; or in accordance with a certificate granted by the Collector or other
authorized Government officer or of an expert.
(3) Income, where the same is derived from
the carrying on of any trade or business, shall mean the gross receipts of such
trade or business, after deducting any advance made by the Administrator-General
for the purpose of carrying on such trade or business.
13. Ascertainment of capital fee in first
instance.- For the purposes of ascertaining in the first instance the amount of
any capital fee, the value of the assets shall be the value on such duty has
been paid and accepted under the Court Fees Act, 1870 (VII of 1870) but the fee
shall be diminished or increased according to the actual value ascertained as
provided by rule 12.
14. Fees paid for services under section 11
to be part payment of fees of subsequent administration.- Where after an order
has been made under section 11 of the Act, Letters of Administration are subsequently
granted to the Administrator General, the fees charged by him under head
"c" of Schedule I shall be deemed to be a part payment of the fees
payable to the Administrator-General under head " "a" of the
said schedule.
15. Time of payment.- Subject to any special
arrangement made under rule 11, all fees payable under section 42 of the Act,
shall be paid by or debited to the estates, on taking possession or on
realization of the assets, as the case may be, and no further fees shall be charged
on distribution.
16. Method of payment of fees.- The
Administrator General may agree to the payment of any fee payable to him under
the Act, by such installments as shall seem to him just and reasonable.
17. Adjustments of fees in accounts. - The
account of each estate in regard to fees payable shall be adjusted every half
year on 31st December and 30th June respectively:---
Provided that previous to the final winding
up of any estate, the Administrator-General shall adjust his account in regard
to fees charged or payable in accordance with the rules herein contained.
18. (1) The following shall be the
prescribed fees for the purposes of section 49 namely:---
Rs. PS.
(1) For copies of accounts, a fee calculated
at 20 paisa per folio with a 1. 00 5 minimum fee of Rs. 1
(2) For copy of certificate of an Auditor 3.
00
(3) For information on any single point in respect
of any estate in which the account is open. 2. 00
(4) For information or inspection of accounts
searches regarding estates which have been wound up and closed. 4. 00 per hour
Provided that no fees shall be payable under
sub-clause (1) or (3) of the above rule except in cases where the
Administrator-General considers, for reasons to be recorded in writing, that
the copy or information required results in a duplication of work in his office
or involves expense or labour otherwise justifying such charge.
NOTE.- The word "folio" in this
rule shall means 72 words. A group of not more than five digits shall for their
purpose be reckoned as one word.
(2) When copies of documents other than
those mentioned in sub-rule (1) are supplied, fees shall be charged in
accordance with the scale of fees in force in the High Court of Judicature at
Lahore from time to time for copies of documents of the same kind: provided
that no fees shall be payable under this sub-rule in cases where the
Administrator General considers, for reasons to be recorded in writing, that
copies required did not result in duplication of work in his office or involve
expense or labour.
19. Disposal of Fees.- All fees realised by
the Administrator-General shall be credited by him in his "Commission
Ledger", and shall be paid by him before the close of each financial year
to the credit of the Government Account.
20. Return of Fees.- The Administrator -
General shall submit to the Provincial Government at the end of each and every
financial year As soon after the 30th of June, as possible a statement showing
the fees earned and expenses incurred which shall be termed the "Financial
statement, and which statement shall be countersigned by the Auditor.
21. Accounts, etc.- The
Administrator-General shall keep the accounts, statements, and records
specified in Schedule II to these rules.
22. Vouchers.-- Every payment charged in the
Administrator-General's general cash account shall be supported by a voucher
which shall be passed for payment under the initials of the Administrator
General.
23. Payment to persons in foreign
countries.- All payments made to persons residing out of
24. Limit of cash Balance. - The
Administrator-General shall not, except for special reasons, retain in his
hands a larger sum in cash than Rs.2,000. Any excess beyond that amount shall
be lodged in the Bank as soon as practicable after its receipt.
25. Investment of cash balance.- (1).
Whenever the cash balance to the credit of the general account of any estate
alter providing for ascertained current demand and outgoings, amounts to or
exceeds Rs.500, it shall be invested in any of the securities permitted by
these rules or in any other securities expressly authorised by the instrument
under which the Administrator General holds the estate and in which he is
requested so to invest the same by any person beneficially interested in such
cash balance.
(2) The cash balance standing to the credit
of a separate account which represents the interest or income of investments or
other property, and which is payable by way of annuity or otherwise to the
person or persons entitled thereto, or standing to the credit of any depositor
in the sundry estates deposit account, although it exceeds Rs.600 in amount,
shall not be invested unless it can properly be treated as dead assets.
(3) No cash balance standing to the credit
of an estate in the Dividend Account although it exceeds Rs.500 in amount,
shall be invested until three years have elapsed from the date of the transfer
of the amount to such account.
(4) (a).The Administrator-General may from
time to time invest any portion of the floating cash balance standing to the
credit of his personal account with the Treasury in fixed deposit with the Bank
in fixed deposit with any post office, in National Defence Certificates, as in securities
floated by the Provincial or the Federal Government and invest accruing on such
investment shall, from time to time, be credited to an account to be called the
General Purposes Fund.
25-(b). The amount of the General Purposes
Fund as aforesaid may be applied by the Administrator General for meeting any
of the following charges:---
(1) Office Contigencies.
(2) Bank's Commission
(3) Pay of Menials
(4) Adjustment of accidental irrecoverable
debits against the estates.
(5) Stationary and Printing
(6) Traveling Expenses
(7) Audit fee
(8) The expenses of any suit, including the
personal fees of the Administrator General under Rule 8-A as well as those of
counsel whom he may engage will or in substitution for, himself, and also the
expenses and fees of counsel engaged to assist the Administrator General and of
experts and arbitrators, to whom any matter may in his discretion be referred
whether any such suit is instituted or not; provided that the General Purposes
Fund shall not be applied to meet such expenses and fees in any single suit or
reference beyond the maxims of Rs.300 without the sanction of Government.
(9) Cost of publishing notices,
notifications and citations connected with estates.
(9-A) Cost of publicity of cases in which
the Administrator-General has power to grant certificates under section 31 of
the Act.
(10). Miscellaneous.
(c) Should the General Purposes Fund at any
time be more than sufficient to meet the charges likely to be met from it in
terms of the preceding clause, any excess balance, may, at the end of a half
year, be further invested to make provision for any possible further
expenditure under any of the above heads or the like.
(d) The said account may be kept jointly
with the General Purposes Fund Account of the Official Trustee, and operated
upon by the Administrator-General and Official Trustee in his joint capacities.
(e). When the Administrator-General takes
over the administration of a new estate, he may permit advances out of the
general cash balance in order to meet the initial expenses of administration or
in order to facilitate the realization of the assets of the estate. Such
advances shall be due course be recovered from the estate concerned or adjusted
if found irrecoverable, from the General Purposes Fund.
26. Petty Receipts of Closed Estates
Account.-- The Administrator-General may transfer to a separate account, which
shall be styled. The Petty Receipts of Closed Estates Accounts, "all small
balance which, when the accounts of an estate are closed, are, owing to the
amounts closed, are owing to -the amounts being so small, indivisible amongst
the beneficiaries or creditors of the estate entitled thereto, and also any sum
received as and by way of further assets of an estate after it has been closed,
and which, owing to the smallness of the amount is equally indivisible should
any further assets be received to the credit of an estate in which such a
transfer has been made, and such further assets together with the amount or
amounts, if more than one, so transferred to this account be in the aggregate
capable of division amongst the beneficiaries or creditors entitled thereto,
the amount or amounts so transferred to this account shall be retransferred to
the credit of the general account of the estate concerned, which shall be reopened
and a further distribution of such assets then made.
27. (1) (i). The accounts of the
Administrator-General shall be audited by the Accountant General,
(ii) The accounts of the Administrator-General
in regard to estate under administration shall be balanced every half-year,
viz, on 31st December and ¦ 30th June.
(iii). The said accounts shall be examined
by the auditor, who shall report thereon as provided by section 15. The auditor
shall examine the books specified in Schedule II and shall also have access to
any other book or books kept by the office, which shall be necessary for, or facilitate
the examination and auditing of, the accounts of the Administrator General.
(iv). Any person, who is summoned under the
Act by an Auditor, shall be entitled to be paid his traveling and other
reasonable expenses, which upon being certified by the Auditor shall be paid by
the Administrator General and debited to the estate concerned.
(2). The cost of the audit of the
Administrator General's account shall be charged to the General Purposes Fund
and the amount so recovered shall be credited to the Government.
28. Credit accounts of zamindaris
business.-- The Administrator General shall cause the local accounts of
zamindaris in his charge and the accounts of any business which is carried on by
him on behalf of, and which belongs to, any estates in his charge, to be
audited from time to time either by private Auditors or with the previous
approval of Government by the Auditor prescribed under section 44 of the Act,
the whole expense of such audit being debited to the estate concerned. Such
auditors shall be selected by the Administrator General, unless Government
shall in any such case name the auditors, who are to be employed.
29. (1). Procedure of payment to creditors. --In
dealing with the payment of claims of creditors, the amount of which claims has
been transferred by the Administrator General to the credit of the Divided
Account, the Administrator General shall in each case as soon as he is in a position
to pay such claims, forward a special notice to each creditor whose claims has
been admitted and registered, together with a receipt for the amount payable to
him, for his signature, whether such receipt represents the total amount of his
claim or a dividend, and such notice shall be sent to the creditor at his
registered address. On presentation of the receipt duly signed, the amount
shall be paid and debited in the Dividend Account.
(2). All sums of money which have been
transferred to the Dividend Account as hereinbefore provided for, and which
remain unclaimed in such account for a period of three years from the date of
the transfer, shall, if they exceed the aggregate of Rs.500 in any estate, thereafter
he invested in Government securities, which shall be earmarked to the
particular estate in that account, and all interest realized on such securities
shall be credited to that account. Any creditors who subsequently come forward
to receive payment will be paid their proportionate share of the interest on
such securities and should there be a loss on the general balance of the account
owing to the depreciation in the value of the securities at the time of sale,
they will have to bear their proportionate share of such loss.
30. The Administrator-General may invest or
retain invested money belonging to any . estate in any investment authorised by
the testamentary instrument or, unless expressly forbidden by such instrument m
-any securities specified in section 29 of the Indian in any Trusts Act 1883
(II of 1882). (Fixed deposit with the Bank in Fixed Deposit with any Post
Office, in National Defence Certificates or in the securities flouted of the
Province or the Federal Government.
31. (1). All Government securities,
debentures and bares coming into the possession of the Administrator-General
shall as soon as practicable be lodged in the Bank for safe custody, except in
any case in which it may be necessary for him to retain them temporarily for
any purposes, such as drawing dividends, sale in due course of administration,
closing the accounts of the estate, or the like. All such securities or shares
shall as soon as practicable be endorsed or transferred into the name of the
Administrator-General and earmarked to the estate to which they respectively
belong.
(2). All securities lodged under this rule
may be withdrawn on requisition signed by the Administrator General.
32. Safe custody of valuables and
documents.-- There shall be maintained, in the office of the Administrator
General, a room which shall be provided with iron safes for the safe custody of
all cash, currency notes and other securities, and other assets such as jewels,
ornaments and articles of a like nature, and also title deeds and other
documents belonging to the estates and the keys of such room and safe shall be
kept in duplicate, one set in the possession of the Administrator General and
the other set in the Bank all Jewels, ornaments and other articles of a like
nature which are of any substantial value shall, as soon as possible, be listed
and valued by a competent valuer to be selected by the Administrator-General.
33. Credits of funds transferred under
section 52.-- All funds transferred under the provisions of section 52 of the
Act shall be paid to the credit of Government, to the Bank and an intimation of
such payment with particulars thereof shall be forwarded to the Accountant
General,
34. Prescribed authority under Section 53.--
The Accountant-General,
35. Subjects of Foreign States.-- On receipt
of notice of the death of any person who was, or who the Administrator General
has reason to suppose may have been, the subject of any Foreign State to which
The provisions of Section 57 of the Act apply, the Administrator General shall forthwith
give notice of such death to the Consular Officer of such Foreign State in the
province of the Punjab, and shall inform the District Judge who has reported
such death, of his having done so. In such a case the Administrator General
shall take no steps to administer or in any way deal with such estate, without
the consent of such Consular Officer, or until he has expressed his intention
of not moving in the matter.
36. Destructions of papers.-- The
Administrator-General may, after closing the administration of any estate in
his hands, destroy and private papers, bills, receipt memoranda and other
similar documents of no value, which he has received along with the estate and
which are not claimed by the beneficiaries, next-of-kin or any other persons
entitled thereto.
37. Management of Zamindaries.-- In order to
secure efficient and economical management of zamindaris belonging to estates
under charge of the Administrator General the costs of the management of which
are debi-table to estates under the provisions of section 43 of the Act, It shall
be open to the Administrator-General to employ a General Manager and such
assistants as may be necessary for the management thereof instead of employing
separate managers and assistants in the case of each estate. The salaries of
the manager and assistants and other expenditure of the zamindari department,
which is not incurred specifically on account of any particular estates concerned
in proportion to the amount of the annual collections of the various zamindaris;
taking also into account the nature and the amount of work involved in the management
thereof. Each estate shall, however, be debited with any particular expenditure
solely and exclusively incurred on the account. The general expenditure shall
be so regulated that in the case shall any estate be debited with a larger than
it would ordinarily cost to manage it, were the property belonging to it placed
under the management of its own separate staff.
37-A . Expenditure. -- (1). The
Administrator-General may for proper administration and management of an estate
under his charge, besides other Items, incur expenditures on:---
(i) preparation of a proper inventory of the
estate;
(ii) taking possession of the personal
effects of the deceased;
(iii) realization of the assets;
(iv) appointment of experts for preparing
estimates and values; and
(v) employment of engineers and contractors
for preparing estimates and making repares.
(2) The expenses incurred on any of the
items mentioned in sub-rule (1) shall be debited to the estate".
38. Reports.--
The Administrator-General shall twice in every year as soon as after the 30th
June and 31st December as possible submit to the Government of the Punjab a
report in the form set forth in Schedule III to the rules.
39. Returns under Regimental Debts Act,
1893.-- The Administrator-General shall also twice in every year at the times
afore said submit to the Secretary, Government of Pakistan, Ministry of Defence,
a return of estates dealt with under the , Regimental Debts Act, 1893 (56 and
67 Viet;
C.5). showing the manner in which they have
been disposed of.
40. Costs of Reports.-- The schedules,
reports and returns prescribed by rules 38 and 39 shall be prepared by the
establishment of the Administrator General , and the cost thereof shall be debited
to the general working expenses of the office.
(See Rule 8.)
1. CAPITAL FEES
(a) Fees payable in cases where the
Administrator-General has obtained Probate of Letters of Administration
The scale of fees shall be as follows:- (1) Where
the gross value of assets taken possession of or realized does not exceed Rs.30,000
a fee of 4 per cent, with a minimum fee ofRs.50.
(2) Where the gross value of the assets
exceed Rs.30,000, but does not exceed Rs.50,000, a fee of 4 per cent, up to
Rs.30,000 and on all assets over that sum a fee of 3J4 per cent.
(3) Where the gross value of assets exceeds
Rs.50,000, but does not exceed Rs.80,000, a fee of 3˝ per cent.
(4) Where the gross value of assets exceeds
Rs.80,000, a fee of 3 per cent, on any excess over that sum.
(b). Fees payable in cases where the
Administrator General has taken charge of an estate under section 32 of the
Act.
(1) A fee of 4 per cent, on all assets taken
possession of or realized with a minimum fee of Rs.15.
(c) Fees payable in cases where the
Administrator General is incharge under an order made under section 11 of the
Act.
(1). A fee of 1˝ per cent, on the value of
assets taken possession of, collected, realized or sold.
(d) Fees payable in cases where the
Administrator-General has granted a certificate under section 31 or 32 of the
Act.
Fixed Fee Rs. 15/- for each certificate vide
Govt. of the Punjab Revenue Deptt. Notification No. 1162-84/547, dated
18-03-84.
(e) Fees payable in cases where the
Administrator General deals with an estate under the Regimental Debts Act,
1893- (vide sections 15, 16, 17 and 42).
(1) A fee of 4 per cent, of the value of
assets taken possession of or realized as provided by section 14(5) of the
Regimental Debts Act, 1893.
Fees payable in respect of all estate under
administration by the Administrator-General.
The fees payable and chargeable in respect
of income realized and dealt with the due course of administration shall be as
follows:---
(1). In respect of income on moveable assets
including investment:---
(a). a fee of 4 per cent, on all income as
and when realized if such income does not exceed Rs.3,000 per half-year;
(b) a fee of 3 per cent, in respect of any
excess over and above the said sum of Rs.3,000 per half year:---
Provided that the minimum fee per half year
shall be Rs.2.50.
(2). In respect of income arising out of
immovable property which shall include leasehold property:---
(a) a fee of 6 per cent, when such income
does not exceed Rs. 6,000 per half year;
(b) a fee of 5 per cent, when such income
exceeds Rs.6,00.0 per half year on any excess over the said sum of Rs.6,000;
Provided that minimum fee shall be Rs.5 per
half year.
SCHEDULE II
(See Rule 21.)
1. Cash Book:- This book shall contain full
particulars of all daily transactions, whether in cash or otherwise. It shall
be balanced at the close of each day and shall be checked and signed in token
of its correctness by the Administrator-General at suitable intervals which shall,
in no case, be longer than fifteen days.
2. Ledgers:- (a) General Estates Accounts
Ledger:- This ledger shall contain separate ledger accounts for each estate
including separate subsidiary accounts and each such account shall contain full and detailed
particulars of all transactions which shall be posted daily.
(b) Dividend Account Ledger:- This ledger
shall show in detail amounts transferred thereto from each estate account and
the manner in which the sum so transferred have been disposed of.
(c) Commission Account Ledger:- This ledger
shall contain particulars of all fees and commission earned by and paid to the
Administrator-General.
(d) Miscellaneous Ledger:- This ledger shall
show in detail every debit and credit item in respect of the following
accounts.
(1). Petty Receipts of Closed Estates
Account Containing entries of all sums transferred from General Estates
Accounts ledger to this account and payments made thereout.
(2). Sundry Estates Deposits Account:-
Containing inter alia particulars of all amounts deposited with the
Administrator-General whether by tenants or employees, a separate account being
kept in the name of each depositor.
Note:- All ledgers must be posted up daily
and closed half-year on the 30n June, and 31st December, and the
balance, if any, ¦ carried forward to new accounts.
3. Registers:- (a) Receipt book:--This will
be in counterfoils (perforated) and the receipts will bear printed receipt and
book numbers. From this receipt book, receipts will be issued to persons paying
money at the office of the Administrator General,
(b) Delivery Register:- This book shall show
particulars of all accounts filed in the Court.
(c) Advance Register:- This register shall
contain particulars of all advances made by the Administrator-General and the
manner in which they have been adjusted.
(d) Estates transferred to Government Register:- This book shall
contain particulars of assets made over to Government under section 52 of the
Act.
(e) Remittance Register:- This book shall
contain particulars of all remittances made through the Indian Office-made on
account of estates and the dates on which discharges have been obtained from
the parties concerned.
(f) Military Estates Registers:- This book
shall contain particulars of estate transferred to the Administrator General
under the provisions of the Act, and shall show inter alia the name of the
estate, date of transfer and date of disposal.
(g) Administration Register:- This book
shall contain the following information, date and place of death, date of
grant, names and addresses of the next of kin, or legatees, particulars of
publication of notice under rule 5(1) and the date on which the time express,
reference to General estates account ledger, Investment Register, Inventory
Book, Assets of liability Register, and the manner in Which the accounts of an
estate have been wound up.
(h) Inventory Book:- This book shall contain
list of moveable assets which come into the hands of the Administrator General,
other than cash or securities and in it shall be placed all valuations received
by the Administrator General in respect of such assets and it shall also
contain receipts for any articles which are from time to time made over to the
beneficiaries or other for disposal.
(i) Assets and Liability Book:- This book
shall contain the relevant particulars in the following form:---
Assets:
(1) Serial Number,
(2) Source of information and date,
(3) Particulars of assets,
(4) Estimated value of assets,
(5) Date of realization.
(6) Amount realized,
(7) Particulars of realization.
Liabilities.
(1) Serial Number,
(2) Source of information and date.
(3) Particulars of liabilities,
(4) Estimated amount of liabilities,
(5) Amount for which claim is admitted,
(6) date of payment,
(7) Particulars of payment.
(j) Investment Register:- This book shall
contain particulars of all shares and securities of whatsoever nature received
or purchased by the Administrator-General on account of each estate and specify
where the document is kept. It shall also show the date on which the periodical
interest or dividend is payable and the amount thereof together with the
amounts and dates of interests and dividends realized during the course of
administration and the manner in which the securities or shares have been
disposed of.
(k) Immovable property Register:-This
register will be kept in form No. R.I of the Municipal Account Code after such
modifications as may be considered necessary to meet local requirements and
shall contain full particulars of houses or the / and immovable property
belonging to an estate.
(1) Rent Register:- This book shall contain
information relating to the rent realized and shall have columns for (1) Serial
No.(2) Particulars of Property, (3).Name of tenant, (4).Period of lease,
(5).Monthly rent, (6).Arrears, (7).Total rent due, (8). Rent realized which
should be subdivided into date of realization, (ii).amount, (iii).Total,
(9).Arrears and (10).Remarks. The arrears shall be worked half-yearly and
carried forward into the next half-year.
(m) Zamindari Accounts Register:- The
accounts of any Zamindari appertaining to any estate and all books and
documents in connection therewith shall be in the form prescribed for the time
being and in use by the Court of Wards.
(n) Certificate book:-This book shall be in
counterfoils and the counterfoil shall be a facsimile of the certificate issued
under sections 31 and 32.
Administrator Generals Act, 1913
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