Treasury Rules of the Federal Government — Volume II: Appendices & Forms (Updated Edition 2019)

Treasury Rules of the Federal Government Volume II is the companion volume of appendices and prescribed forms to the Federal Government Treasury Rules. The supplied copy is titled Volume II — Appendices & Forms, Updated Edition 2019 and identifies the Ministry of Finance, Government of Pakistan, on its cover. It brings together supporting agreements, treasury and banking procedures, receipt and tax references, last-pay-certificate instructions, land-acquisition compensation rules, committee instructions, Government draft conditions, treasury directories, currency and note guidance, stamp procedures and a substantial collection of prescribed forms.

Treasury Rules of the Federal Government Volume II: Purpose and Relationship with Volume I

Volume II is a supporting reference rather than a second set of general Treasury Rules. Its first group contains appendices referred to by Parts I to XIII of the Treasury Rules. Its second group contains appendices to the Executive Instructions in Part XIV. The remaining pages reproduce the forms prescribed under the Treasury Rules and the Executive Instructions.

Readers should use Volume II together with Treasury Rules of the Federal Government Volume I, which contains the main and subsidiary rules and the Executive Instructions. Volume II provides supporting material and forms used when applying particular rules. The relevant rule in Volume I should be identified first, followed by the appendix or form cited by that rule.

The compilation is for the Federal Government treasury framework. Its appendices include historical agreements, office lists, institutional names, statutory references and procedures. The 2019 edition should not be assumed to provide current branch directories, current tax rates, present-day monetary limits or the latest version of every form. Later legislation, notifications and departmental instructions must be checked before using a provision for a current transaction.

Contents of Volume II at a Glance

Appendices to Treasury Rules (Parts I to XIII)

Appendix 1 — Agreement between the Federal Government and the State Bank of Pakistan

Appendix 1 reproduces the agreement between the Federal Government and the State Bank of Pakistan. The agreement is dated 23 June 1949 and describes the banking arrangements through which the Bank receives, holds, pays, collects and remits money on behalf of the Federal Government. It also addresses the Bank’s role in exchange and banking operations and the management of public debt and Government loans.

The reproduced text records later legal substitutions, including the change from references to the Governor-General to the President and the replacement of earlier legal references following subsequent legislation. It is therefore important to read the agreement with the amendment notes printed alongside it and with the current State Bank of Pakistan Act and any later Government-Bank arrangements.

Appendix 2 — Different Classes of Receipts Exempt from Stamp Duty

Appendix 2 lists classes of receipts that the compilation identifies as exempt from stamp duty. Examples include certain receipts given by or on behalf of Government, receipts on cheques or bills of exchange payable on demand, specified pension and allowance receipts, Post Office Savings Bank withdrawals, postal money-order acknowledgements, specified railway and steamer receipts, grant-in-aid and scholarship payments, and other legally exempt receipts.

The appendix itself contains an important qualification: its contents have no independent validity except to the extent that they reproduce the exact wording or correctly represent the meaning of the relevant Act, rule or order granting an exemption. A particular case must be decided by reference to the applicable legal instrument and, where necessary, the Government. The list should therefore not be treated as a stand-alone or exhaustive statement of present stamp-duty law.

Appendix 3 — Memorandum of Instructions for Deduction of Income Tax from Salaries

Appendix 3 contains instructions concerning deduction of income tax from salaries and related payments. It discusses the obligation to deduct tax at source, the basis on which salary is treated as chargeable, the treatment of residents and non-residents, salary or leave salary paid abroad but earned in Pakistan, tax deduction from employees serving abroad, the consequences of failure to deduct or pay over tax, and the types of payments included under salary.

The appendix includes tax tables and references to the Finance Act, 2019, including changes stated to take effect from 1 July 2019. Those figures and references are historical material within the 2019 compilation. They must not be used as current salary tax slabs or withholding instructions without checking the latest Income Tax Ordinance, Finance Act, FBR notifications and applicable tax-year instructions.

Appendix 4 — Last Pay Certificates on Transfer or Return from Leave

Appendix 4 reproduces rules made by the Comptroller and Auditor General of Pakistan for preparing Last Pay Certificates (LPCs) when a Government servant is transferred on duty or returns from leave. It distinguishes transfers between provinces or audit circles from transfers within the same province or circle and explains which treasury, office head or Accountant General is responsible for preparing, countersigning or forwarding the certificate.

The rules explain that the LPC records details relevant to the employee’s next pay-drawing office, including fund deductions and demands against the employee. The officer preparing the certificate is responsible for entering demands known at the time and passing on later-notified demands to the treasury or disbursing office from which the employee will draw pay in future. The appendix includes a specimen format for the certificate.

Appendix 5 — Extracts on Refunds of Income Tax

Appendix 5 reproduces extracts from the Income Tax Manual on the issue and payment of income-tax refund orders. The material addresses refund vouchers, certification that a refund is due and that the tax was credited to the treasury, serial numbering and custody of refund books, payment through treasuries or banks, money-order arrangements, duplicate refund vouchers and accounting of refunds.

The appendix allocates responsibility for verifying the underlying assessment and issuing the refund to the Income-tax Officer under the procedures reproduced in the text. It refers to older Income Tax Manual provisions and statutory numbering. Current tax refunds are governed by the Income Tax Ordinance, 2001, current FBR rules and the relevant digital or departmental procedures; this appendix is a historical treasury reference and should not replace them.

Appendix 6 — Compensation for Land Acquired under the Land Acquisition Act

Appendix 6 sets out rules for payment of compensation for land taken up under the Land Acquisition Act. The text says that the rules framed for acquisition of land for the Public Works Department apply, with necessary changes, to other Government departments unless the context requires otherwise. It defines the Act for this appendix as the Land Acquisition Act, 1894.

The appendix covers the role of Land Acquisition Officers and the administrative and treasury steps connected with payment of compensation. Officers dealing with a land-acquisition award should read the appendix with the applicable acquisition law, the relevant award, current rules and the instructions of the acquiring department and competent authority.

Appendix 7 — Instructions for Commissions and Committees

Appendix 7 applies to Government Commissions and Committees that do not remain exclusively at Government headquarters. It provides instructions for financial administration, including the designation of the Secretary as the officer in charge of accounts unless another officer is nominated, the proper departmental authorization of expenditure, audit and accounting arrangements, specimen signatures, supply of funds and use of cheques.

The appendix also addresses preparation of bills in prescribed forms, supporting vouchers, treatment of small receipts, cash-book maintenance and submission of monthly abstracts to the Accounts Officer. The reproduced provisions require the monthly cash-book abstract to be submitted so as to reach the Accounts Officer by the 10th of the following month. The Secretary is required to verify and certify the closing cash balance and record the prescribed certificates. The precise requirements should be checked against the Commission’s or Committee’s current sanction and departmental instructions.

Appendix 8 — State Bank Remittances and Government Drafts

Appendix 8 sets out conditions governing the issue of Government drafts for remittances on behalf of the Federal Government and specified quasi-public purposes. It distinguishes State Bank of Pakistan Government Drafts from National Bank of Pakistan Government Drafts and describes the applications, authorized purposes, limits and conditions printed in the compilation.

The appendix includes historical minimum and maximum amounts and named categories of eligible remittance. These limits and institutional arrangements should be treated as details of the source edition, not as confirmation of current banking facilities or remittance ceilings. Current State Bank, National Bank and Finance Division instructions must be checked before a Government draft or remittance is arranged.

Appendix 9 — List of Treasuries and Sub-Treasuries in Pakistan

Appendix 9 provides a list of treasuries and sub-treasuries and explains the abbreviations used in the directory, including Collector, Currency Officer, Deputy Commissioner, National Bank, State Bank and Treasury Officer. It explains that the entries are arranged under the Government or administration exercising control and that district treasuries and their sub-treasuries are listed together.

This is a directory reproduced in the 2019 volume, not a live list of currently operating treasury offices or bank branches. The directory includes historic administrative labels and arrangements. Users should verify the present office, territorial jurisdiction and banking arrangements with the relevant Government, Accountant General, State Bank or National Bank before relying on an entry.

Appendices to Executive Instructions (Part XIV)

Appendix A — State Bank and National Bank Office Directory

Appendix A lists offices of the State Bank of Pakistan and local head offices and branches of the National Bank of Pakistan. It is intended as a reference for the bank and treasury arrangements described in the Executive Instructions. As a directory included in the 2019 edition, it should be checked against current official branch and office information before being used for navigation or a transaction.

Appendix B — Currency-Chest Instructions

Appendix B provides instructions to Treasury Officers and National Bank agents in charge of currency chests. It explains that currency-chest accounts are maintained at the State Bank’s Issue Department and emphasizes accurate and prompt reporting so that each transaction is properly adjusted and the recorded balances agree with verification statements.

The instructions distinguish transactions that do not involve opposite transactions from local exchanges, intra-district transfers and transfers requiring adjustment at the circle head office. The appendix also addresses currency-chest slips, reporting deadlines, amended slips and reconciliation of balances. Failure to observe the procedures is described in the appendix as a treasury irregularity.

Appendix C — Deleted

Appendix C is expressly marked as deleted in the contents and body. No operative guidance should be inferred from this entry.

Appendix D — Persons Authorized to Cut or Break Coins

Appendix D lists persons authorized under the Coinage Act provisions reproduced in the compilation to cut or break specified counterfeit coins. It identifies categories of Government and banking officers and other authorized persons. The appendix is tied to the cited Coinage Act and historical institutional designations; current coin-handling and counterfeit-currency procedures should be confirmed with the State Bank and applicable law.

Appendix E — Counterfeit Coins and How to Detect Them

Appendix E provides descriptive guidance for recognizing counterfeit coins. It discusses differences in metal, lustre, weight and hardness and notes common defects in cast or struck counterfeits. For example, the appendix describes rough or pitted surfaces, rounded letters, imperfect impressions and rims in cast counterfeits, and irregular milling or spacing in struck counterfeits.

This is a historical identification aid within the treasury compilation, not a substitute for current State Bank procedures, technical authentication or referral to an authorized currency office when a suspected counterfeit coin is encountered.

Appendix F — Fraudulently Defaced Coins

Appendix F describes distinguishing features of fraudulently defaced coins. It is intended to assist treasury and currency personnel in recognizing suspicious alterations or damage. The rules and procedures currently in force for handling suspect, altered or counterfeit coins should be checked with the State Bank or other competent authority.

Appendix G — State Bank of Pakistan (Note Refund) Regulations, 1963

Appendix G reproduces the State Bank of Pakistan (Note Refund) Regulations, 1963, notified as S.R.O. 495(K)/63 dated 25 June 1963. The regulations describe the circumstances and conditions under which the value of lost, stolen, mutilated, imperfect or other specified notes may be refunded as a matter of grace. They define categories of notes and claims, identify the offices at which claims may be presented and prescribe time and value conditions in the reproduced text.

These are regulations from 1963 as reproduced in the 2019 treasury volume. A person seeking redemption of a damaged or mutilated banknote should consult the State Bank of Pakistan’s current banknote refund policy and procedures rather than rely solely on this historic reproduction.

Appendix H — Supply and Distribution of Stamps

Appendix H contains rules for the supply and distribution of stamps. It covers the organization of stamp stores and local or branch depots, ordering and supply, receipt and custody of stamp consignments, accounts and stock verification, returns, disposal of damaged or obsolete stamps, and reporting and investigation of losses or shortages.

The appendix includes procedures for examining consignments and recording discrepancies, and sets out responsibilities of depot officers and higher authorities when stamps are lost or damaged. It also covers physical verification of stamp-store balances and related certificates. Because the text contains older office names, monetary thresholds and departmental arrangements, current stamp administration and revenue-stamp instructions should be checked with the competent authority.

List of Forms Prescribed under Treasury Rules

The volume includes the T.R. series of forms used in treasury and departmental financial transactions. The list extends from T.R. 1 to T.R. 70, with some entries marked deleted or omitted and some forms identified as not printed. The forms are grouped below by their practical subject to help readers locate the relevant type of record.

Forms Prescribed under Executive Instructions

The T.E. series is used for currency-chest and related executive-instruction records. The list includes:

• T.E. 1: Currency Chest Book.
• T.E. 2 and T.E. 3: Currency Chest Slips, including a Mint form.
• T.E. 4: Verification statement of Currency Chest Balance.
• T.E. 4-A: Return showing specified coins cut or broken because of reduced weight.
• T.E. 11: Return showing counterfeit coins received during a quarter.
• T.E. 12: Advice of a currency-chest transaction at a sub-treasury.

T.E. 5 to T.E. 10 are marked deleted in the list. The form’s presence in the table of contents does not by itself establish that it remains an approved current form; the prescribed form and current supply procedure should be confirmed with the relevant treasury or State Bank office.

Important Notes on Use and Availability of Forms

The introductory notes to the list distinguish standardized T.R. forms intended for general Federal Government transactions from forms intended for Federal treasuries or special transactions. The notes state that certain forms are controlled and supplied through the Controller of Stationery and Forms, Karachi, while T.R. 44 and T.E. 1, T.E. 2 and T.E. 12 are identified as forms printed and supplied by the State Bank.

The notes also identify some forms that are not printed and may be prepared as typed or manuscript copies when necessary. Among the forms expressly identified as not printed are T.R. 11, T.R. 15, T.R. 19, T.R. 46 to T.R. 50, T.R. 52 to T.R. 55 and T.R. 70. Some other entries are marked deleted or omitted, including T.R. 54-A and T.R. 55, and several T.E. forms. Users should consult the actual list and the current competent authority before assuming a form is available, current or mandatory in a particular transaction.

Practical Use for Treasury Officers, DDOs and Accounts Staff

Volume II is especially useful when an officer needs a supporting agreement, appendix or prescribed format connected with a Treasury Rule. Before using an item, the officer should:

• Identify the governing rule: locate the relevant rule in Treasury Rules Volume I and note the appendix or form it cites.
• Check the legal source: for exemptions, refunds, tax deductions, note claims or land compensation, verify the underlying Act, regulation or order identified in the appendix.
• Confirm current institutional arrangements: do not rely on historic treasury, State Bank or National Bank directories without checking the current official listing.
• Use the correct form: distinguish T.R. forms prescribed under the Treasury Rules from T.E. forms prescribed under the Executive Instructions, and check whether a form is deleted, omitted, not printed or restricted to special transactions.
• Keep records and evidence: retain receipts, challans, cash books, LPCs, pay bills, contingent registers, pension records, deposit vouchers and remittance documents as required by the applicable rules.
• Check subsequent instructions: verify current tax, stamp, banking, currency, procurement and departmental procedures before relying on historical figures or wording.

For practical guidance on drawing and disbursing responsibilities, see the EmployeesDesk DDO Code Handbook. The related main rules are available in Treasury Rules of the Federal Government Volume I. Other financial references include General Financial Rules Volume I and General Financial Rules Volume II.

Important Note on the Updated Edition 2019

This resource describes the supplied Updated Edition 2019. The cover identifies the Government of Pakistan and Ministry of Finance and labels the publication as Treasury Rules of the Federal Government, Volume II — Appendices & Forms. The cover does not specify a day-and-month publication date, so no exact Document Date is stated here.

Several appendices reproduce historical agreements, tax tables, statutory references, treasury and bank directories, office designations, monetary limits and procedures. In particular, the salary-tax memorandum reflects the 2019 tax-year changes described in the text, and the treasury directory is a directory printed in the 2019 edition. Neither should be treated as current without checking later official sources. The Note Refund Regulations reproduced in Appendix G date from 1963, and the State Bank, Stamp Act and Land Acquisition references must be read with the current law and instructions.

The complete Treasury Rules of the Federal Government Volume II — Updated Edition 2019 PDF is available for reference.