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Regarding Effective Date of Payment of Government Dues by Cheque
Customs
Circular No. 28 dated 24th May 2002
I
am directed to invite your attention to a case on the above mentioned subject in
which the Assistant Commissioner, IATT, Air Cargo, Complex, Delhi vide
Order-in-Original No.9/98 dated 7.9.98 had imposed penalty of Rs. one crore on
M/s Sahara Airlines and ordered realisation of interest of Rs 42,258/- from them
for delayed deposit of IATT by cheque, since it was realized after the due date
of payment. The Commissioner of Customs (Appeals), vides Order, dated 7/4/99,
upheld the Order-in-Original passed by the Assistant Commissioner.
2.
Against the Order-in-Appeal, M/s. Sahara Airlines Ltd. had filed a
Revision Application before the Joint Secretary (Revision Application) who vide
Order dated 24.11.99, set aside the orders of the lower authorities on the
ground that the party had tendered a cheque within the due date, and therefore,
it may be taken that the party has deposited the dues within the stipulated
time. The Joint Secretary (Revision Application) had relied upon rules 6 and 7
of the Central Government Account (Receipt and Payments) Rules, 1983, and rules
79 and 80 of the Central Treasury Rules which stipulate that if a cheque is
honoured on presentation, the date of payment shall be deemed to be date on
which the cheque was tendered to the bank.
3.
The matter has been examined in consultation with the Controller General
of Accounts (CGA). It has been stated by the CGA that after departmentalisation
of accounts, in terms of rule 1-A, CTRs are applicable to only a few categories
of transactions, such as:
(a)
Union Territories of Chandigarh, Lakshadweep, Dadra and Nagar Havelli;
(b)
Payments of pensionary benefits to the Government pensioners in the Central
Government & Union Territories and
(c)
an office authorised to hold and operate on a Departmental Treasure Chest.
Most
of the remaining transactions of the Union Government (including collection of
tax revenue) are governed by CGA (R& P) Rules, which came into effect from 1st
June 1983. The CGA has, as such, clarified that collection of tax revenues is
governed by Central Government Accounts (Receipt & Payment) Rules, 1983, and
as per the rule 20 of the same, government dues shall be deemed to have been
paid in the case of cheques and drafts tendered to the bank on the date on which
it is cleared and entered into the receipts scroll. In other words, the date of
payment shall be the date on which cheque is cleared/ realized by the bank.
4.
The above instructions may be brought to the notice of all concerned.
Difficulties, if any, in the implementation of above instructions may be brought
to the notice of the Board.
5.
Kindly acknowledge receipt of this Circular.
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