Waival of revenue stamp for all payments on the basis of EC
No.Pay/Tech-I/0195/XXX
Dated: 04/05/2018
All CFA(Fys)/All Branch AOs
Subject: Waival of revenue stamp for all payments on the basis of ECS
A point has been scheduled to be raised in the forthcoming 23rd Ordinary Meeting of OFB JCM-III Level regarding affixing of Revenue Stamp on bills etc. It is alleged that some factories are insisting to affix Revenue stamp on bills above Rs 5000/- on or bills above Rs 25000/- while making payments through banks. In this connection please find enclosed herewith this office letter bearing No Pay Tech-I/0195 dated 8/12/2011 wherein detailed guidelines have been elaborated. It is, therefore, advised to follow scrupulously the guidelines laid down therein to avoid unnecessary confusion/ doubt while making payments made through ECS.
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Addl CofA(Fys)
Addl CofA(Fys)
Office of the Principal Controller of Accounts (Fys)
10A, S.K. Bose Road, Kolkata - 700001
No. Pay/Tech-I/0195
Dated: 08/12/1011
The Secretary
A/A Section,
Ord.Fy.Board,
Kolkata
Sub: Proposal for waive of Revenue Stamp for all payments on the basis of ECS.
Ref: Your No. 111/A/A dated 08-11-2011
With reference to above cited letter please refer to Exception below Rule 92(1) of Swamy's Compilation of Central Government Account, Receipts and Payments Rules which states- "In case of payment credited directly to the bank account of the officers/staff the acknowledgement of the bank branches for the cheque sent to them is to be watched by the Drawing and Disbursing Officers and confirmation made to Pay and Accounts Office. No formal quittance is to be obtained from the bank or officers/staff". As such stamped receipt may not be insisted upon if payment is made through ECS.
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Asst. Controller of Accounts (Fys.)
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