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·GOVERNMENT SECURITIES
MANUAL
Irrurd hy authority of the Gorronment of India,
ST.COND EDITIOX."

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·Governinent Securities Manual
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·2 Para. 1] INTRODUCTORY. Madras, which are managed by the Local Head Ofices of the Imperial Bank of India at those places. The general control of the administration of the public debt vesls in the Controller of the Currency, who delegates part of his functions to the Deputy Controllers of the Currency in the a reas over which they have jurisdiction (vide Article 2 of the Currency and Resource Manual). A substantial and important part of the work falls, however, on the district treasuries, and in view of the increased extent to which Government securities are being held by the people at large, outside the Presidency towns, the responsibilities of Treasury Officers are now considerable, and Government has to rely increasingly upon the care and attention with which they perform their duties in connection with those securities. It is mainly for the use of Treasury Officers that this Manual has been issued, and they should make themselves thoroughly conversant with the instructions contained herein, more especially with those contained in Chapters IV (Payment of Interest) and V (Endorsements on Promissory Notes), which deal with matters of direct and frequent concern to the work at trcasuries. These rules are designed for the protection of the interests both of Government and of the holders of securities; Treasury Officers' duties do not, however, end with the due and formal observance of them. They should remember that it is they, and the staffs working under them, who deal direct with the public, and that the popularity of Government securities, particularly among investors outside the large cities, is in a large measure dependent upon the expedition with which the business of those investors is put through, the absence of unnecessary formality, and, generally, the consideration with which they are treated, whenever they have occasion to visit a treasury to draw interest, or to make enquiries, or to do any other business in connection with their securities. .

·brairir: 4 11:1111 (Pass. 1, 2 in ilir perr:1! clippers a glorial Siplino in gior: (1) nofilir sur no ::.11.11!.1931::1:1 of 1 tlimm pironizual forin in whirl Pierrin: in rilin air 1-29c1, 2018 0) of ile satinise 114 sberli o'ti'r ll.ro tufar dek! of India, and in some of mor! Ochrauni tint nor in cristro: Ilir #11h apsir: chapirin darila in drail this purvaruliser la for fi !! 1872:1 1!1 coneix! miili *Od mn.illera Astlir viniro-ing of our loti norinty 11.8. amlır:. irid from farrera Inaris, plyt:c! ng itle:r: triummen! of triminal! Bura, rrreal nortrition.rir • Thir thirr min frist:* !!1 bile tir rujem 1!! notes of lirlil mir: (1) Serol, of, ahol in possesc!!!: r* call roi liri Int: (til deiner Bride: (iii) I'romirrors Soirs (i) Wira ele!: jul.rdel indle fusius of $8-3. tlir ostir! in incin ratificats to this chr: pint Ir las 1«r! sri:!!rtalan tlir lor laordir l'ulilic 1A! O.... * tl.rpirpric: = "8*71.3111 .." pir! livormi! Siiri 11. irrificile :- 1.: 11111 #* a Nind. Irrificile, 2,111! le 11.11 1.az els at thin fusta af <rk in procrally lovin, and mull la primirio in this Maria! (11) Beirer lidirmisini third thin fourr: recabillni 100 riiain -:*** of that is r;? of third try shir!.!. Bordir! sirs (ii) e l'iss og drie kriteria's a first litlir Ciency: liri.ro.o. (:), ! Svirary or sla! " Irslis, garor::21: {agen Ain:{nr*?", ri!!!: ; :fimes ir mir: rain l. rm (air:i:; fat! frir!!! Yir:la: "75 !.:1!: !!fione Prir "A! . r:: .. !.!r l..!! r:::::::::::: 14-1:!!! 3.vt!!!!!! :: :: 17.174..!'.

·1 4 -- Para. 3] DESCRIPTION OF SECURITIES. Comparison of the threo principal forms of securities. 3. The chief characteristics and relative advantages of the above three forms of Government securities are as follows: (i) Stock Certificates. The ownership of Government Stock depends, not on the possession of a stock certificate, but on the fact that the owner's name is registered in the books of the Public Debt Office as being the proprietor of so much stock. The sale, handing over, or endorsement of the certificate does not effect a change of ownership, which can only be carried out by means of a transfer deed, upon execution of which the transferee's name is substituted for that of the transferor in the Public Debt books. It follows, therefore, and this is the essential characteristic of this form of public debt, that the owner of Government stock possesses a practically complete security against loss by theft, fire, etc. A stock certificate is of no value in the hands of a wrongful holder, and the risk arising from the possession of other forms of negotiable negotiable securities is thereby avoided; while an owner of stock who loses his certificate can always obtain a, fresh one by reporting to the Public Debt Office the circumstances in which the certificate has been lost. The transfer deed, execution of which is neces-- sary to effect a change of ownership, is merely a printed form, copies of which are obtainable at any Public Debt Office (or the blank form. printed on the back of the certificate itself can be used for this purpose); it does not require to be stamped, and its execution involves no expense and no formality, beyond the filling up of the form and its signature, before a witness, by the two parties.

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Interest is payable at the treasury on which the note is enfaced for payment of interest, or at any subtreasury subordinate to such treasury, on presentation of the note itself. 4. In several respects, therefore, a promissory note stands mid-way between the other two forms of Government securities; thus, · (a) As regards security against loss, a promissory note is less secure than a stock certificate but more secure than a bearer bond. A stock certificate, as stated above, is of no value in the biands of a wrongful holder. A person who has obtained possession of a promissory note belonging to another person can use it to his advantage, but only if he is prepared to forge an endorsement or to impersonate the rightful owner, and the rules, laid down in subsequent chapters of this Manual for dealing with promissory notes when presented at a Government office, tender such acts dangerous. It is however easy for the wrongful holder of a bearer bond to dispose of it readily and the only. complete safeguard against the loss of a bond by theft or misappropriation, is safe-custody. (6) On the other hand, as regards negotiability, a promissory note is negotiable somewhat more readily than a stock certificate (though only to the extent by which an endorsement by the vendor of a promissory note is simpler than the signature by both parties of the form of transfer of a stock certificate and the subsequent registration of the transfer in the books of the Public Debt Office). and less readily than -- ·71.111t: tiit. 4115) (11::1f1r1775 (Pa:a. 4, 6 more! 11--111' trail, orter*!ij ro mhir!: am rimply lis 11.3iririca sf thin lood 10rl. I firumsj nevar!r gs thus a presagittim latroon itin liten retterpy of spiler sarity and for. disim por 'n!itlilily, ani! je potrhalily drin in thir fns! thin! this frim o Governadoruriir 11.7futhirtir porer !!'r fralar of tl.c tlire, notre rywcislis ano; llor classes n! inse lors in altr Hi! Ir! maireant with modern teinipia rebar:id lint the room time gma op frm: Incilitiet blir ilir safe racists of salt:alir krump:15 6. Trr:!r! Billo con Post Ofier Cuis! Corrifor:14nor rullore nian forina of Government seuritime Trezory Bills, silien incl. nor in pregnt of trafone ney Ivienuosing lost the Cimeruirul of India, nm 1:alls linie o currency of ini!" them to turlir gorontlik Tirir ar mul 14757::1! :1 ?!!1111il: oor 1:21:7;r! l.t ilm Iroquoint llun. of India and any formulir: enquiries try mu?i?! 1!.rº) al a ttr 3-:lry ball In Proronyl in l. Wallriri i ndi!r Imr131 1l30l; n? India ", of llcir 19 *** *::( !! 10.10!!,!llir la llan. 01* afilm 1111. ..! ('ale:14. Vrata. " Ib.or!!, at rym ar los ruri peysur!! fr.malaTorys107 11:lls and fo: t!: murin shrir salirkroml, arr yur:) 1:1 prodit 11 The le or r...! Irr!!! i !bil '.: ..:)"m1! miris." alo :! !! !-!!!} li er!roor.! Int! Irapu !!"--:r.. TI !! !r*:!15: Colori f-:15e arr linel.: (* Gil Tinnleir i **• ! (isur!: *-• ---::1/14 ror! ..::'~: er!r::r! in i:: this 3:21 I!.!.T97?, ?!! 17 +1 ·8. Paras. 6, 7] CURRENT RUPEE LOANS. Current rupes loans. 6. The existing rupee loans are of two kinds :- (1) Those which Government has undertaken not to repay before a certain fixed date, but which are repayable at the option of Government atany time after that date, after giving notice. As there is no fixed term at the expiry of which the repayment of such loans by Government is obligatory, they are usually known as Non- Terminable Loans: In the case of all these loans the date, before which the loan is not to be repaid, has already passed. (2) Those which Government has undertaken to repay. either (a) on a certain fixed date, or (6) not earlier than a certain fixed date and not later than another fixed date. Such loans are called Terminable Loans. 7. The following are the-loans now in existence : (a) Non-Terminable Loans. Namo of loan. Half-yearly date of payment interest. Conditions of repayment. (Unless otherwise stated, repayment will be made at par. lot 1, 34 per cent. loan of 1812. 1st February and 43. August. and 31st 2. 33 per cent. loan of 30th Juno 1854-55. December. 3. 31 per cent. Joan of 1865 1st May and 1st Novomher. Repayable at the option of Government after three. months' notice. 4. 3 1979 16th January and 16th July. 5. 3 > 1896-97.1 30th June and 31st December. 6. 3 per cent. loan of 30th June and 31st Decema 1900-01. ber.

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·1 10 Paras. 9, 10] CONVERSION OF ONE FORM OF SECURITY TO ANOTHER. CHAPTER II. . Conversion of & security of loan. CONVERSION OF GOVERNMENT SECURITIES FROM ONE FORM TO ANOTHER. 9. In the case of securities enfaced on or registered for payment of interest at Bombay or Madras, or at the treasuries situated within those Presidencies, the conversion will be effected by the Public Debt Offices, Bombay and Madras, respectively. In other cases the conversion will be effected by the Public Debt Office, Calcutta. 10. When a holder desires to convert securities of one one loan into loan into another form of security of a different loan, the another form conversion will be subject to the rules and conditions, a different regarding transfers between loans, contained in Chapter III and also to the following: (i) Promissory notes of any of the 31 per cent. loans may be converted into stock certificates of the same or of any other 31 per cent. loan. (ii) In order to avoid unnecessary multiplication of forms, 31 per cent. bearer bonds are only issued in respect of the 1854-55 loan. Consequently, holders of stock certificates or promissory notes of any 31 per cent. loan, who desire to convert the same into bearer bonds, will receive bonds of the 1854-55 loan. (iii) 3 per cent. bearer bonds are not issued. Consequently, stock certificates or promissory notes of the 3 per cent. loan of 1896-97, the holders of which desire to convert their securities into bearer bonds, will be converted into bearer bonds of the 3} per cent. loan of 1854-55, on the same terms as those set forth in paragraph ·11 rostro'10: or air russe (15 ECT in (Park. 11, 12 .IYOTIF 1!. , for transfers from tlir i gorro. Los: t the 3! pre rost. Bol of 15MM (. (ir) Wien xiixli arrtificate, air contriini ir!! ini.org for the pros 1 e ssl I- !!!.. me linn an thirt tri ulotc! tlie..! r: litry mrlatr. (r) Barer Immeda of nny lion 11 mols in onorint into 7:««*; certificates os prinierszy o Ilir 11!: lun. 11. I holdier of all; certificate, wielun to risco: Ilir whole or n frition of the #1711 represalcells i: 15. *** cithier liner Inned or poruinis dry 10'e;, !113 dali ccxrring it ritlis nt the l'ufulie Del 09r in mormon!"... thir slowl: rande, or at thic 11c1u1ry of als trury At 1:ols instormas ir pasilide, with the following comporrept... Irriter in lieu of this !!xx); <rrrif:.tr of N- -cuch (noge!l.er prill, 1 trong criifi fos llir :!: ".info Itc.) with inter: fussalile al Tressury." Siropure sritirteped Lender or lis dilg..!! orar! 5:1--11-997; I..., asl, l. urir!, - : Im popular !!!!!! #1 'n <tron!::.: all 11!1:...}*:!) ar 1: s'enly 1: Ilot of fruer: 1., Hindir. 1*** *:!r:: !! in:'ne's crsitar.1: Brenda rral !!.:!11: !-: 11 r* ! ! 1'::!l. 1)!: 0), r, 1*:!!!', 11~: **** Vii!r», *: tr 63•* ." .: tenpere, (!r.pina! vi!!!! :- 1. !..fr er a'rira! .: 877-4: .! Sc!!! -" C: : . frontar! !,tto! noge! His frie: l..! 19:!! Ir :.r;'!!:.*?',17* ·12 Paras. 13, 14] CONVERSION OF ONE FORM OF SECURITY TO ANOTHER Convorsion of promissory notes into stook certificates or bearer bonds. 13. (a) A holder of promissory notes, desiring to convert his holding into stock certificates, should surrender them either at the Public Debt Office, Calcutta, Bombay or Madras, as the case may be, or at the treasury or subtreasury on which the notes have been enfaced for payment of interest. Each promissory note so tendered should be endorsed Pay to the Governor General of India in Council.” The holder will receive in exchange for the consolidated amount of such notes a stock certificate of the loan to which the notes appertain. If the notes belong to one or more of the 31 per cent. loans, the holder may, subject to the general conditions governing transfer between these loans, obtain a stock certificate of any other 31 per cent. loan into which transfer is admissible and into which he may desire to transfer his holding. (6) A holder of promissory notes, wishing to convert them into bearer bonds, may do so by tendering them either at the Public Debt Office, Calcutta, Bombay or Madras, as the case may be, or at the treasury or Sub-treasury on which the notes were enfaced for payment of interest, with the following endorsement :- Received, in lieu hereof, and of notes Nos. in the loan of- of the value of Rs.- bearer bond (or bonds) of Rs. each amounting to Rs. -with interest payable at- Treasury." Signature of the holder or duly authorised representative of holder. NOTE.-See the note to paragraph 11. 14. (a) Applications for conversion must in all cases dealing with applications state the number and the value of, and the loan to which belongs the stock certificate, bearer bond or promissory a } Proceduro for for conversjon.

·13 I Rocinant. TON DJ.LIG Fit71 ATLICA 710134 Tony King. (Paris. 14, 15 00!r, frodeord fous Conring Thin applicating balil almi Flate similar jurticular as to !!. rained roiifra!r, Teater Inne ne pridaje nog !rsrojeleri in rec!:)** ("). I'orre of applicatori fois virgijo (l'ron 1) should in lepie in mirrk at all tic.nuries and o Wlado triloint from of charge to npplicanla vdiran sejurrud 11: on njiplication no: in this prerrilcil fortune!-rroton rrjeteid , proside the prepari poteriilar* 1.7ip loro morreris entered (c) On mirips the application !. ld im carrlalls checked in iragart ni nll the trails cotrolir:rın, mit! fierinl refereer in this particulars sriessing; pri tlim siro certificate, lerrr Inned or promia nti noor (1stlir manor tilr 1) Icnderred for minicruinn. 13. (n) In this carros minuli tertificates and primjenom no e tendered for crisiveriais, thor Tor.sury 09e: 1.1 milisfy himri the the enterprenta omrel ander para fragilis 11 and 13 hairdren iradle and now in odlo: (1) In this case of psilde nry printerur:rollo( arrior, tlir Tortury ();rr !: 01. Pur:!.ro ..!!**1.15 (1) t..! t?r der friscirating of all of rame! in 1:14pmisi otti!r lo tr&m in rri:Cmirnic Irirfra por till an 3.773.683;!.(?:; 'r: 1', ali (211)..: tte per te pric:!111;: !r groteomies sur fic:-:* !!,- pr : n!.. argom!!! fils all coor #preris: ,-:II too *:! Ny La Tema: 0); r: 1. Tim I in arin '*!.--! «! 1!. strije !!! *****?!ims ir: Prope! !: morris. .. mail: t! - olti ...! 1 ·14 Paras. 16-18] PROCEDURE FOR DEALING WITH APPLICA- TIONS FOR CONVERSION. 16. (a) When stock certificates and promissory notes are tendered for conversion into bearer bonds, stock certificates, or promissory notes of the same loan, all accrued interest should be drawn before the application for conversion is admitted. In the case of bearer bonds, tendered for conversion into stock certificates or promissory notes, all unpaid coupons which are due must be paid before the applioation for conversion is admitted. (6) When the conversion, however, is into a different loan, the adjustments mentioned in paragraph 20 will be necessary. 17. (a) When an application has been checked and is found to be in order, and all accrued interest and unpaid coupons, which are due, have been paid, the Treasury Officer will forward the application, together with the stock certificates, bearer bonds, or promissory notes, to the Public Debt Office concerned. (6) Promissory notes and bearer bonds and coupons should be despatched in a registered cover without being cut and insured as of the value of Rs. 100. 18. If the Public Debt Office find everything in order, it will forward to the Treasury Officer for delivery to the applicant- (1) The stock certificates, bearer bonds, or promissory notes applied for; and (2) An interest warrant for the amount of interest due on the conversion, calculated in accordance with column 3 of the tables in paragraph 20. The Treasury Officer will deliver the former to the applicant on his returning, duly signed, the receipt referred to in paragraph 15. An acknowledgment of the

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·10 Para. 201 ADJUSTMENT OF INTEREST IN CERTAIN Casis oi CONVERSION. (6) If the application is for slock ccrlificatos promissory notes of the loan of 1842-43- and tho sccuritios and intorcst las not hecn interest will bo paid and the now sccurity aro of tho paid for tho Innt full for tlit liali.yoa: will bcar lonn of half-year cndling only up to intcrcst from 29th Juno 3181 January 1st February 1801-55 30th December 31st July 1st August. 30th April 31st January . . 1865. 1st l'obruary Jul August. 3186 October 3181 July . -- 15th Janunry 31st July 1st August. . . 1879. 15th July 316 January Ist Icliruary. 2911. Junc 31st January Ist Hobruary. . 1900.01 3011 December 31st July Ist August. (c) If the application is for stock certificates of the loan of 1854-55% and thio socuritios and interest has not beon interest will be paid and the new security aru of tho paid for the last full for that half-year will bcar loan of half-year ending only up to interest from 31st January 30th December 318t Decombcr. 1842.43 . 31st July 20th Juno 30:11 Junc. . 30th April 30th December 318t Dccombor. . 1865. . 31st Ootobor 29th Juno 30th Juno. . . 15th January 30th Deccinbor 31st Dccombor. . 1870. 15th July 20th Juno 30th Juno. (d) If the application is for stook certificates of the loan of 1879— promissory notes and the socuritios and interest lins not been interest will be paid and the new security are of tho paid for the last full for that half-year will bear loan of half-ycar ending only up to interest from 31st January 16th January . 1842-43 15th January 15th July 31st July 16th July, . .

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·វ 18 Para. 21) TRANSFERS BETWEEN LOANS. CILAPTER III. Tramfors print the 1914. TRANSIIRS NETWEIN Loirs. 21. l'romissory notes and stock certificates of any of ?! por rentthe 3. per l'ent. loans can be transferred to any other of those loans. The conditions on which suurih transfer is permitted are that (1) subject to the exceptions noteil below iz full halfyear's interest is due on the stock ccrtificate or the promissory note at the time it is presented for transfer. Trorpions ---Trad. flt's iste prermittere in the following casei independently of the above condition is shown below:--- 'lay, J1:9", July, disse 68:72:. vu - R 111 -1 1. !: !111 tlir 11:20 1 *h!.!!!!!! r ܙܝܐ!;,-rc -:: ܕܕܐ any lino except 16119: 19! Ihrei. !.- ! ! as, Jione, nit. 00:11: 01 4: C:1,'. ۱۰ة رد ، ۶۰} Jl.ly 8.1 100 ili June to 1311 Ji:18, . I'rl.ity.lari!!! Spirul? te rar ? Jay, Jun, ini. cinl. a IX. cc:14r In 11: arcomfortulls January 31 July an In t:wonths of 1'e!'rilary, archi, asil, Aurill, Speler and Octul r., 157: In thic inntir og May, Junc, love ciles and Ide ссіңtkr.} 1900-01 in all ittlar ol thir vrat cxempt Jamary noil July. To the loan of In the mallus of 1531-35 nt any Jay, Junc, Yor. time. ember and Dee comer. It any time except from 31st Xcchi. l'or to ]3th Jon. uiry anul troin SOIR Junc to 15th July.

·11:15:41 155 | 14 ۲ ۱۱ ۱۰ [Pata. 21, (2) 11,۰۰ ۱۱/۰۹ : ۰۰ . :: 1 :: ،1{، { }:۱۰ ! ،، { 11:{} ۱۰ : ۱۰) م ! , t: : 2 1 1 1 1 1 ۰۰۰۰11-1 11) 14 ! . !! ، ان .1: 11 : 14 :{1}}} ..! 14 1401!؟ - !1.11: 11 it hit را !،،، ..! ، أ. ! . !!: :: 0':1 }: ) ، از۱۱ : titr۴۲۰ (3) م 2011، !(۲۱۰ 0 14. :1i5؟r) : ۴۰ (1) 11:۴ (۰ ۱۴۰۰ ۲۰۰! it! 1:15.00.11.2) (: !! {{۱۰ ۰۰۰ (14 : : : : : : 1، 4، 6;د ! - ۱۱:41 +11. ۲۲ : ۰۱۱ ۱۳۰ ، ۱۰ ، !!!. 1.01 40i (۱۰ ۱۰ :!! .. !۲۰ : ۰۰۰ ۰۰ 111 : : . :ti! ، . . . :: ۰۰۰۰۰۰ : ۰۰ : ۱۰ ۰۰ : ۱۰! ::.. 1141 21:53 ،100 : 10 : 112، د،S . .! ۱، ۲۰ ::: - . : }. [۰۹۱۰دا a5 ;: ;۰۲۱ ۱ ۰ ۱۱۲۱ .۲۲۱ :: ۰۲ !. ، 116 15 140 141 (۱۱. ،،:: 41. (!! : !! .. ::: (۱) 1 15:00 4:10 ۱۰:۱۱۰۰۰ (4 :4: ۰ : ۱۰ : ۱۱ : !!! .::۱/۱۲، ۱۴ :دی ) ۱۰. ۱۱۱, 11:۰۰ ۰۰۰ ۰۰:۱۰۳ : 14! : :۱۰ ۱۱ (۰۹۱۰ ۰۲ او ۹al:::. ! ۳۰ :- :: .. ، ، ۱.۱۲ : ۰۰ ۲۰ ...1ء 17 (2) ۲:... ۶ : ۰:۱ : : : : : : : : : : : : :: :: :: :: :: : .1 1.1 1.0 1.» ۰!رة 11::::: ... !! ۲۱ ۲۰ رو ! ۱۰ : ۰ :!. . . ! !؟ 10 13 (1) : ." : :: .:1 م 15:30، 1!! .۱۱:11 (*) Tirr •!: ! :: :: ۱۳:۱۰ !...: 2:14.9 : - :: ۲ ·20 Para. 22] TRANSFERS BETWEEN LOANS. (3) Interest on all 3 per cent. securities tendered for conversion, which has accrued up to the end of the preceding half-year, and bas not been already drawn, will be paid in cash at the time of conversion; and the new 3.1 or 3 per cent, securities will bear interest from the beginning of the half-year current at the time of conversion. (4) Securities may. be tendered for conversion at the Public Debt Office, Calcutta, or at any other Local Head office of the Imperial Bank or at any treasury at which interest is for the time being payable. Securities so tendered must bear one of the following endorsements duly signed as the case may be :- (a) “Received in lieu of this stock certificato promissory noto 3), per cent. for..... promissory notc and cent. promissory note for........ (1) “Received in lieu of this and of a promissory note cash payment of Rs...... .3.1 per cent. promissory note for......... stock certificato stock certificato 3 per Or stock certificato stock ccrtificato .

·1 17 OT ISTITI. (Param CUISITION IN L'Ar!! TOT 1:11: ft. (.1) SHk Prolificitus. 1. Interm! 0:1 rral, artificir is perill 1938.177.38. *4o. isansel lix tir l'ulie 11d! (10 endroclo... ?! scrit:fi 41 colm in trincial, and parali!r ni (akulls, Ihlas, os Modras, na llic case may le. Scr), ma lo ff1t:fr::r! from mic l'ublic I)c! Ollin to nnn!!.r. lindrored by ther pittpricing of this simi, karanta sillla ciut! gura!!! at any 11r.3-ury or stilf1c.1.ury, or, in n Sair in Indiaa: tlic liend l'er: (Tier iſ thr:r 14 0:00 Brilia! 18rxurs, 6.11 tdirir in policia l'o: OT.sr, at ang 1:08. r drair! liss this linsernin licnrril in (' usl los otics in 1151118* 1:1 thix l-lall': in file di case. 11.coprvoj 724545*!.rallil 1981:6, in a writte applicatio:s to the l'abilia Thk 09., t..r placr at which lic doir, lis inicrr. 1.111.11:!. Wulat:..! able, andharaulics! Mill e::inite to Bar Bried 1.303, 8! c.ac! lıf.sc.ir, until it is truviri. Si arstile I way lalielii los floor till jointly, malay: n1!1!. Ir of the con irrise intere: l'espai de: n j :: I. ! poner af allri.cy whicla en form fr.:!1 !21:3 daly caer in porre cuitatus of the trend trift?!estril propulfre! ulic:: inic: rit dr111n tin! etlerin rr!!c, nalu the interrombit! 1.8 11.li!r to,!1.11. tire war. rania arried for ile sir! "?:!|ar alir; (!de. 14: 1lar. Ordu.asily, r:!c:ri: nasta!: mill date: : direl.- lir.BY/?} A: #!$!11! sy arr rar gwa!.5.1:.1!1913'! E A til!!r3.,1,Itir 119.7*??? 5.1 #lisbetr?? :::.aip 11,1 cir:, !! 1911.:,' 11!! freeri!!! : !...!'.!!, : 61:1:11: ***:, .! as dor: triiver.!:: :!!!".!:-:1!. po: 14! 17.ular !!! 17.!:.11.1: 0,5,r! ܙ 21:11!!! *511:{*!.:!:"4:1 1.148!!111Taula ·22 Para. 24] PAYMENT OF INTEREST. Procedure at Treasuries. 24. In either case, viz., whether the warrant has been sent direct to the treasury, or is presented for payment by the proprietor or his agent, payment will be made in the usual way, and with the same precautions, as on any duly authorised pay order or cheque, i.e., the Treasury or Subtreasury Officer will be responsible for seeing that payment is made to the proper person. When a warrant is received by a Treasury Officer direct from the Public Debt Office, he will adopt the following procedure :- (a) He will enter the details in the register of Interest Warrants (Form 3). () If the warrant is payable at a sub-treasury subordinate to him, he should, after entering the details as in (a), forward the warrant to the Sub-treasury Officer. (c) The Treasury or Sub-treasury Officer should advise the payee of the arrival of his interest warrant. If eight months elapse without the payee having taken payment, the Treasury Officer should remind the payee that he has not cashed his warrant, and should inform him that if he does not do so within ten days, it will be returned to the Public Debt Office. Should this reminder have no effect the Treasury Officer will return the warrant (together with the next following one, which he will have had for two months) to the Public Debt Office concerned, and will mark them off in the register as thus returned. The Public Debt Office will retain them until they are claimed. Whenever an interest warrant is issued by the Public Debt Office, either to a treasury direct or to the proprietor f the stock, advices are sent to the Treasury Officer. conerned. In the case of a warrant payable at a sub-treathe Treasury Officer should at once send intimation ury, ·I'lY3: 17 Or 11:167. (Paru. 21.20. of lloc aliis Postb.r. Sulli: r.1'ury 0:Titrs. 11. 1.crierea aprill ju jirr: for 1:33Infrism adscr of the i aur lite ive!! grruri (111o ll. l'ullie Ih!: norrland 8:7:1! 1. lilin: la poſt: 1 milyon tliit :11:11.: ilin Treasury or Sub 1117.918 Otrs 1:24 :0 fr.ju!"3 ! thir gerosinceto tlir str.391, and if limo gno.113-iling Ilir iron potr r::in: it fratri! j* !!! 1.9m 77*** ] thirrin oir :1.1 r. dlaly nutrired to sperise , wyre! Irhalf of ilin piirt, sipat able to mar. Ir:1:". tiu Iviti ni rirroit frrim tlir tirsal77 entir l'rllir 1.1: 0,tline pornt halmron guida in nila.ro of thr trerig op llindice, TimeWrios soya:", 6.18111) anilor: 11!.gove ow! Incr! i'll f's:1:":* #r!l: too slim i rr! 1 2.3. I!rnrar l'ul binic allir los llir 11.1!r: n! Mot...! inir:r:: **" ::!i,na riadhali! mi! (11991. Ir! sir, to ir ill"?? : Songs carliallycat, no Irun (116 Iarr ar !l* 4:1 41!...! it is vali! 1:.:77"! V.: Pr!: 17.76.17 is Inn, siz!!! phir mlati, ile lained is-r1ſ . angien milies filer:'*lle misao! ( 9 ! :! - l'olli 1),': 0, (':!-u!!... I!.9) " Mr.3*. arrimler to elim ofrimirit of allo! (rilekler! 1111 rrupalat . il cl!ry.*r; a! nirls lliclo: is prognomona! ܕ | ܙܐ ܫ !: r، ܃ ܃ . . ;، ܐ ، ܚܕ ;." ; ܫ !: ܕ r",'. ܕܕ 1 rr ܇ blir !.:!! 11:09 m. dir. O's! :::41. 15.00, y !!!:* n! :), 1:1 razbrera! ah!!!! rin! :p"ro!.:!rong :S ..1: Ol! 1.!!-: 4.1!.!. "rir:.1!.sirls de l'!: !!!!n! :::: ?- Tiry...r 1 • ·24 Paras. 26, 27] PROCEDURE AT TREASURIES FOR PAYMENT OF INTEREST. subsequently desire the coupons to be made payable at a different treasury, within the sphere of the same Publiu Debt Office, transfer of registration will be permitted on application being made therefor. (6) The domicile of a bond may be transferred from one Public Debt Office to another, on application (which may be made direct or through the Treasury Officer concerned) either to the Public Debt Office on whose books the bond stands, or to the Public Debt Office to which it is desired to transfer it. Thereafter, the coupons will be payable at the latter Public Debt Office, or, at the holder's option, at any treasury subordinate thereto which he may select. (c) Notwithstanding any arrangement made under the preceding paragraphs, payment of coupons on due date will never be refused at the Public Debt Office of domicile, even though the bond to which they belong may be registered for payment of coupons at a treasury. 27. The following particulars are printed on each coupon :- (a) The loan to which the bond relates; (6) The amount of interest due on the coupon; (c) The number of the half-yearly dividend; (d) The amount of the bond; (e) The date on which the coupon is due for payment; (f) The number of the bond to which the coupons relate. The above particulars are sufficient to identify completely the bond to which the coupon appertains, and the production of the bond itself is therefore not required. Before paying a coupon, the Treasury Officer has to satisfy himself on two points only : (i) That the bond to which the coupon belongs is registered for payment of coupons at his treasury: Proceduro at Troasuries. .

·. (Para:. . 11. Conr. 47 Threr for of 1'77.1.111. (ii) That ilir olar, at firiniai sin tur rrrr!! Ilir latice in ton for quiprsel, 1.75 arrite! Thin Terry Orgalomili orro.lv: 11.3! (ps atr pasyal!r to lrrrr; it in D:n horon of liis I:! - :1.!r: of ilir (mod or shin in this promotion potransistir (1 foll: payernt, and it is uinnmp377, i!:r:rior, in taler nur rrcript forinthirgaser WHO AM 1") as gorill. 1!arti (111181 printiniam in pisang rapidamlilla racord intl.com rrirem prlerind in threrin, ilir (p:ifra !.:!il il.ro la rentgenal" l'ail," nad tlorile la forzasmilin ilire terasa to the frente Oliv, na in ilir ('n or cl.r: 118! r:n, with tlon lis! of p1.. l'nleathin wild relates toon trinilic inirir.ro mhic! in * liahlre to inconn far, the youn:: alirakel la foi: Il.. 0:r! mai alira delacting in min far as piirroilm! 1:9 t1:('inil Inrint Coclc. - Wiru n :aInr: rreiror i fn: part! ! tomon. foon nt nttrary. tir 34 173. C. App.16.21* Bring me to tlir Tor.Jury 0:1 ri, fora ezar murali'r alan *u!, :sr-1-elry Winnie tot ::!1 10.3 uri Tim Tersery 0!!will j. rog, nu adre in litt ensilin 1!4:03: 09. r. iritiro idir perdirilir: Irlo: il 0:1 :r*:!: tin : .. Il S:11. Tsp.317 6. r: ...! lirall.ly rrfrir! or in this part 3!11% p:i:!r-1!11!.!!.:! trlarifi Hlic! At least 19: srosilios mirksint. prorier! 1:•:01:1::.. » !o say:*", A' !!!.:! !L-13 ty in 1!: fc? 11: :: laris;: giga ilms. Ir al me!! !pit l'aii!" and foundla!... :!: 1.15l. Tota t'in 0"ir: mille lit !s:IY ! ! 11 • Tr::: milit po:!: 1 paio::1:: i. l! - !r ::r: ;**• ;\! let the pin!! Fik liri!!!!!!!!!!!.. lor4. fan A! ! !:05tr 1::-!! 17: 1!. godio por ! : :!: !! **.!!!....!! ** Bort: 1 :: t:r:::! !.. T:1:"!? (1.7* :!:.::*:******* ·26 Paras. 29, 30] PROCEDURI AT TREASURILS FOR PAYMENT OF INTEREST. tronsuly. coupons are register in Form 5 a separate section being set apart for each loan. On receipt of advice from the Public Debt Office of the registration of a bond or bonds for payment of coupons at his treasury; the Treasury Officer should at once make the necessary entries in columns 2, 3, 4, and 5 of the register, a serial number being also added in column 1 for each bond. Whenever coupons are paid, the Treasury Officer should make the necessary entry in the relevant column under “Particulars of coupons paid,” stating tho half-year or half-years and the number or numbers of the dividend shown in the coupons and the date of payment of coupons. The fact of payment should also be recorded in the register maintained in Form 6 from which register a schedule should be copied to accompany the list of payments and the coupons for submission to the Accounts Office. When coupons relating to a bond registered at a treasury are paid at the Public Debt Office of domicile [vide paragraph 26 (c) above), the Public Debt Office will send immediate advice of such payment to the Treasury Officer concerned, and on receipt of such advice the fact should at once be noted in the register of bonds in the proper sub-column under column 7. On receipt of advice of cancellation of a bond registered for local payment of coupons, the necessary particulars should be entered in the column 8 of Form No. 5 and the entry cancelled. 30. (a) At the close of each year every Treasury Officer should make a return in Form 7, giving details of bonds remaining on his register for payment of coupons. (6) In the case of treasuries situated within the Presidencies of Bombay and Madras the above return should be submitted to the Public Debt Office, Bombay or Madras, as the case may be. (c) In the case of other treasuries the return should be submitted to the Public Debt Office, Calcutta. 1 ·3 Frrry of 4, Para 1, یسوع - محمود می la۱۳۴ !.. ! ۲۶ : : : : : ۱۲:1 ، ! ۲۰۰۰۰ :: ! !:. م (۲) ''10:11 : 10:29. ، ها و...،! 11:00 م 14 ) ::: ::: 5 م ا : ;nlin\ .11 ۲۰۳ ۱. م!! : !! :|:. 1 ۲۲: 1 :Ir ! !:۱۱۲۶۹۱۰۰۰۰) ۲.۰ ۴۱۰۰۰۰ "1 : 0!! ۱۱ :: 1 : 15:05 2:11 :T10 ( r" :: وا:) !۰۰,itir :1::of It ..::! ۰۱:::: ۱۰ : ۲۰ ,۱) {1111 1.! م:41 ::. .: ht (۱۹۱۹, 1:12:30: (:11. 1:016 21: ۱۰ : ۱۰ ۱۱:۰۱۰ (۰) at 4.0 111 112 11:34 ! { }}1{. ! ! ! . ! ! ! I: ۲۰:( ! « .: ۰۰۹. 2015:10 !! no 1::11!.. ۱۰::::: :: :: ::۱۰۰۰ !.. {. .۰۰۰ : ۲}} !111 10) ry! 1 : ۳۲۰ م ! (1) 15 Mar ۲۰۰۰۰۰ ۱۰ ) :: ۱۰ 31 ۱۱۱ : ۳؟ n th : 58 : tl :: ir} .۲۰۰۰!! م.! » ۱۰ ،۲۰۰۹ : 3 !!! ۲۰۰۴): : رr:: ! 1:م. ۱۰ .!!! n .1: 00 ...! {۲ ،151 ، :::: i :11000 ، 1412500 :: 19:41:00 11 ، : 11 مر » 1 i ! ۲:۱۲ ۱۰۳ ۱۲۱ ۱۲۰ ۱۱ ۲۱۰ م م ! :: ۲۲.۹۲۱۰۲۷\. ،، 2014" 11م!: ۲۲۰، ۲۰۰ } -: .1 .: ؟ !! :: ۱۰ ۱۱.۱۹۰ ، ۱۱۱۱۶ ۱۱۱۲:۱۰ : ۱۰ :::۴۲۱ : li is : 40015: :: ۲۰۰۱ ۲۰۰۱ ۲۰۰۰۰:۲۹۰۰۰ ۹۰۶۱۹۱ ۱۰ ۹:۰۰r:. و هه ۲۰۰۰ ، دم !it ,:::::- ). '۱۲): ۱۱۰ ::: !! 11 (۱) :: ۰۹۱۹ :: ! ! ! : 111.!! ! ! 11:30 ) :::۰۳: ۲۰۹۱ ۲۰۱۳ ۱:۲۰ و Are, !! ۲۴ ۲۰:۲۲ ! ::. !!11 111. !..,! - !! :: :۲۲۳۰ ، }2001 11 2000 ام 110: ۴۶: 6. (2) . د ۱۶, ۰۰,!! !!!!!! .. .!!1111 11:01 م ه م ;۱۲) ۱۱ -II .۱۲.۲۰۱۲.۱۰. :: ۹۲ ۱۰۰ ۲ :: Inf! - :: :: :؟ .۰.۱۱ ۱ ۲ ۱۲۳) Ir۹۱ !:1 م !! 10.! :) : ؟! .. !! ۱۰: ۰ ۰ ۲.۲۰۱۲}} !!!: :: :: م... !» ! م :۱۹۱ :۱، ۰ : : : !! .۱,۳) !!! ادام: (4) : :: ::۳۰ ! ::.۲ :۲۰۱۰ ۲۱۰ ۲۰۱۰ ۲۲ ۱۰:۲۶ . : {111 : : : .و ۱:۳۴) ع!! ا r :م !:م iii ! r) 4 : ۳۰۹ م . م ::: ! ۰۰:۰۶ 31 : ۲۳۰ :: 1 : م :م! ۱۰ ۱) ۰۲ : ۰۶:۴۰۰۰:: :: ! ! . ۲ : !! 4 1.. .. ۰۹۰۲- !! :: :5 م 40 !! ممي :: : ! (۲۰): ۰م 3 00 00 : 6:04 t ·28 . Paras. 32, 33] TREASURY PROCEDURT IN RECORDING EN- FACEMENTS AND FOR MAKING RT-ENFACEMENT. proccduro for onfnccmcnts and for or Madras, as the case may be, either by the Public Debt Olice concerned or by the Treasury Oficer. (d) Notes enfaced for payment of interest at any place in India will be re-enfaced for payment at Calcutta by the Public Debt Onice, Calcutta. (c) In any case not covered by the above instructions a reference should be made to the Public Debt Office. Treasury 33. (a) Tor the purpose of i'ccording enfacements the recording Treasury Onicer will maintain a register in Form 9, a separalo section being set apart for cach loan. On receivmaking, coising advice from the Public Deht Olice of the enfacement of a note for the payment of interest at his treasury or a sub-treasury subordinate thereto, the Treasury Officer will make the requisite entry in columns 2, 3, 4, 5 and 6 of this register. A serial number should be given to each note in column 1 of the register, and this serial number should be noted on the note itself when presented for payment of interest at the treasury for facility of future reference. If the note is enfaced for payment of interest at a subtreasury, the Treasury Officer will follow the procedure stated in paragraph 38 (c). (0) Whenever interest on any note entered in this register remains undrawn for 10 years or more, the note should be struck off the register, the reason for doing so being recorded in column 10 of the register. This fact should be noted in the annual return submitted by treasuries to the Public Debt Office, Calcutta, under paragraph 34. (c) On receipt of advice from the Public Debt Office of cancellation of an enfacement, or after himself making a re-enfacement under clause (c) of paragraph 32, the Treasury Officer will at once delete the entry relating to the enfacement and will not thereafter pay interest on such note. ...

·3 اشد .ت:::۲۳ ۲۳۰ ۱۱:۲۲ : ۲۲ ۱۰ : ۰۳ : ۱۴۲ ۲۱: ۲۳ ۲۲ ۲۱ ۲۰۱۷ !(: ۴۲۰۲۲ ۲۲:. n4 (۴) ! ؟ !! ::۲۰۰۴): ۲۳ it : A. " !!! 1 (1) . ۲۰ ۲۱ ۲۲ ۲۳ 0 : ۲ 1015مTr ..1 .12: 1!11::1 : 11 (1) ۹۱۱۹t ! . : i1 2:11:۲۱ ،۱۲ ۱۱۲:۰۰::: 1 ::۰۲۴۰۰ : i {{۲.۱۶:۲۲ ،۲ : ۰۹:: {:3500:1 :::::::: .:م! 23:59 14:} 1: {rn:م 14 !،ج ۰۲۰!1 (11) 4:14 : 51:r-14 15 16 1:10. ; 25 : !.11 .( .:م!!! ! . ! :n :ة م: 1: 16\1. { :13 : 14 13 1.03 114 (iii) ۳۰۰؟ ir 15 116 115 12 : 30 : 00 : 14م : ۱۱۰۱۰ ۱۹۲۲۶۱۲۰, nry، ۰ : ۴:۰۴ 11 : 3 ) 2:13 م، 1: 1113 in ) 1434 1356 i5) 113 alrrt1 .11 : 25 : 54 10 .؟ran ( r\ ۱۶) ۱۹۱۲۰۲ ،.. ! :!!م.{ ;1 ::۹۲۴۶۲۴ : ۱۱ ۱۰ ۱۹۹، 175/۱۲۳ ۱۹۸ م: 1 234 1:00!! ..} 1: {..} ما ؟r) 05 18-14 : 57 ..{{ .}}} 1 ۱۹۴۰ :: 41.3 :: موم ! (۰) را رد " {{{من ::0 r ،1.1 ۱۹۱۶ م.! ۱۱:۰۰ {}: ۱ 21105100 ..! ۱۰ ،د 141،01 !۲۰۰۱۰۰۹، ۰۶ : ۱۹۰۸ 5 : 11.۲۴ :: 47 م م: م.!! (: !!.؟ :: :4 : 12 3: 7- م م !! ۱۹۹) :::2 : 14 : ۳۰۲۰ م!! م: 1ع :ra !! :: 1 ۱۱ : ۰ ۰۹ ::: 1432. n:: م !:: ::م-؟؟ مرا ۲۰۱۱ * . .! ۱۱.۹ ..! ۰۲ ۳۹۰.!! 31 312 11،ر :15.5333 : A :2014 14: 14 : 11:50 م !! ..! ۰۱:::::::, 4:۴۰ 11، ۲ .11 م!: 0 ) : .! . !1")r :() : إ۱۱ - ۱: .! ۰ ۲ :: { :مرو ۱۸ ۰۶:"{ : .. م :: - :) :Ijt ..! ۲، ۳، ۱ : ۲) ! !در را !.. ع ب :: :: :: :. .:* ۲ ، ::::م : اه ::! (f) 4 : ۲ م ! : ۰۰ : : : : : : م 2 : ۳۰۹ م : : : : : م1: 03:41 -م:م؟ 10 د 41 :! ..! ع !:. ۰۹ : ۶ ..؟؟؟ !! : .! ۰:۴۳! 0 ::۳:! ! ! م :31 :: :: :: ::::: ۲۰۱۰) :::۲۳:۱۰ :مم ۱۲۰۰ ده م مه - !! س : ۴*۱): ۱۰ ۰ 1 : م م - 41:{ :: - : ۰ ۰ ۲۰:۰۰: 4.!

·30 Paras. 35, 36] CONDITIONS FOR PAYMENT OF INTEREST AT TREASURIES. by those treasuries which have no notes enfaced for payment of interest at them. Paymont of Intorost at troasurics : Treasury Olicor's nes. 35. Government is responsible for the payment of interest to the actual owner of a note. As the ownership of a note is transferable by mere endorsement, it is of ponsibilitics. great importance that, before paying interest, Treasury Oficers should scrutinise endorsements carefully, in order to satisfy themselves that the person by whom, or on whose behalf, payment of interest is claimed, is the lawful owner of the note. It is not merely the last endorsement which needs scrutiny; the note may have changed ownership several times, and although the last endorsement may itself be in proper form, and the last endorsee's title good as against that of the next preceding owner, the latter's title may itself be defective, by reason of some legal defect in earlier endorsements. Treasury Oficers should therefore be careful to satisfy themselves, as laid down in clauses (2) and (3) of paragraph 36, that all the endorsements are in order, and they, as well as all other Government officers who have to handle Government securities in their official capacities, should familiarise themselves with the main facts, regarding the legality of various kinds of endorsements, set forth in Chapter V. In all doubtful cases, or in cases which do not appear to be fully covered by these instructions, Treasury Officers should refuse to pay interest, and should refer the case to the Public Debt Office. 36. Payment at a treasury of interest upon promissory. notes is subject to the following conditions :- (1) That the note has been duly enfaced for payment of interest at that treasury; (2) That the person to whose receipt, or to whose agent's receipt, payment is asked for, is either the person in whose name the note was originally Conditions to be fulfilled before interest can be paid at a treasury.

·ܙܓ݁ܺ :raܕܐ ܐ4 ;iffiori : fri ? ir ; ! rFor if; : riܐ;y) fri ftriifq. qܬܙ ܕ--.nܐ ܂:;f- q.ܐ ܕܚܨܕܨܨܨܙ :ܐܸܡ ܘܕ r - tirii , qrܪ .ܕܕ݂ܨ.ܙܘܡ irn of rn : ! prܕܐܐ، ܘ ܐܙܐ ܕܙܕrato yn ܙ if» ܘ: «( (1) cich of which ja in otras la formar: "Pain in frommapilt 41; nilcinh qualif.ci!;lly to transfr: 1.rson '? -:r ? rr ܨ ܗܪܐܙ ܪܙܐ i ; z.i1ܐ ܙܪ ܕܐ ܙܕܙܐf ܙ ܙ!:fu ) ea ܐܙܕ "::ܐ -- ܙ :: ܙ:: ?3 -!:r :: rriticorum , fu rur ; r ،، :'! ; -r: ? ! vf ; ntcrr :: ܕܪܬܨ ܕܳ::11?1111} nal , if itir qur nan'" (:) ,r;' ܐ 1 ܕ ܕ-'uxܕܐܢ &;::ܐ ..., !:3:o : rܕܐ ܘܨܐ !:»!ܐ ܪ܃ .ܕܕܕܐܝܕܕ:f ; } . : - r .. : c . ; " Iܙܢ r : « 13 [ kor , auriiir1 : - : rfcur ܕܫܕ - r ir . rw - r ; rܙܙܐܙܨ;ܢ :. ܕ ܐ (:(: r at : - . rg :; ،، fܙ :::f : ܝ ܢ: ܂ܕ݂ 11.. ܢ ܕ? , . ܕ ܙܢ :;ܙ - ruff : 1 : 1 ، .: ܙ ?o! - rur ܐ :::. ܐܢ، ،:. r' ܙ?-rr- .xܙ.ܐ ܂!f ،،܀ iri fl : r.1 ; r.1ii ܕ܇ ܕ.f_11ܐ ܐܙܟܐܙ: !، ? :.::-iii £ ? . ( r ܐ.rc ' , : . F 13:ܐ ,: :rk 1 : r : it:܇ rܕܝܢ :r ! ' * nܙܕܝܘܢ ;!:» ܐܐ: ܐ: ܐܐ1 (1) -.!: ܕ ܕ ܐܼ ، ;; ;1. ;;..) :.:: : :: ;.'; .;ܢ ::1.ܕܐ ܐܕ :iܕܪ ܙ.: :1..:; ...cft : rܐ !'ܬܐ : ::I ...ܙ ܐ: rr :: rii ܕܐܕܘ ܀ ܟܙ: ': ": : r :: :: : : rr ' :: :::: r'x 11 ; - : £ ? r،، ܝ ܐ ܕܕ :.!: :ܝܐ: } rܬܐ ..;،،،ܢ ;,.)::: ;:' ܀ ?) ,:rii ( : fr:: ܐܕ ܐ:: 'f : . ; . : r܃܇ if ܙܢ:.; ܙ !; !1:1 ? ;} ܕܫ ܙܕܐܙܕܐ ܬr : tur- ܙ ;.. ܐܢ: ;, '1!، ܐ. ܙܙ : | ;!ܕ ;: '-,." .ܐ f 1. . fit!ܐ ܗܼ، ܕ،، ܐ ، : :: ::1. ܙ..ܐ rri 1' ;.! ) 1:fi : v ;; ܕܕܕr :; ? ! ; ::: ' r-'; : ; ܕ: ܐ :::c: ;: :1.ܐ3 ;) 155ܘܕ ܝܕ.} :::r' ܀ !' ,' :":ܐ : ܀ ܙ܀ (ror ii ) 18 ، ، : : ، ( Iܕ ',. ?« ܙ ;'. ، ، -:' ; :: ." ܐ'ܨ܀ : ܕ ܙܝ : : .? ' ܝ ܕܨ ܐܐ ?; ܀ ?' 1-wv 4 ܀ ܀ 2:17 :- ܐ ܙ ܙ ܀r - ' rܟܨܝܕ ܝܕ ܙ ! ܕf ·32 Para. 36) CONDITIONS FOR PAYMENT OF INTEREST AT TREASURIES. But if the Treasury Officer las any doubts in tho matter le sliould refer it to the Public Debt Office. (iii) If any of conditions (2), (4) and (5) are not fulfilled, or if the Treasury Officer has reason to consider, on other grounds, that the title of the person presenting the noto is irregular or not fully proved, he should rofuse payment of interest until the note has been renewed by the Public Debt Office. (iv) If condition (6) is not fulfilled, the Treasury Officer should forward the note to the Public Debt Office with a statement of facts and any explanation that, thic claimant for interest may wish to give. (0) When noies stand in the name of a minor or a lunatic who is incapable of managing his affairs, the following relaxations of condition (3) are permitted :- (1) When the nominal value of the notes standing in the name of the minor or lunatic does not exceed Rs. 5,000 and when the person who wishes to draw interest is the father, or if the father be dead, the mother, of the ininor or lunatic, interest may be paid without question, so long as the officer paying the interest is satisfied as to the identity of the father or mother. In the case of payment at a place other than that at which such minor or lunatic and his father or mother ordinarily resides, a certificate of identity signed by any Magistrate may be accepted. (2) When the applicant for interest is neither the father nor the mother and when the value of the notes standing in the minor or lunatic's name does not exceed Rs. 5,000; a certificate by the District Magistrate of the district in which the interest on the securities is payable, to the effect that the applicant is the actual guardian of the minor or lunatic, should be accepted.

·. :؟؟؟n } } n ; 2014 ar f}۴ : 1!! (1. :۱۲ : ۰۶ : ۲ ، ۰!!!. په ۲۰۱۰ ۲۰۰ ۱۹ :: مو ..! ۶:۰۰ ۱۲'م '':۱۱ : 45 : 1 :: !! :: 154.1-}! ۱۳۰۲ و ،I (،) .16: 12:01:11.1 - !!۰۰:۱ ۱ ۹۱ ۲۰ ۱۹ ۱۲۰ !. {131 : :: :: :: :: :۰۶ ۲۰۰۰ ۱۰۱۱۶۲ ! ! :111، 1111 12:11. . ":۱۰ :: }. :: 1 :: : : ۴۰ ؟ 2004، 1 : 9 :11 : ۴۲rea { { r : :: ۳۶۰ ۱۱۱ ( ۶۰۶ :::: : ! : . n 1: ۴۰۷ ، ۹ ؟!!، را ..! ۱۰۲, 3 : ۲ 30:! ما :: 10: 31 م.:: rir: ۱۰ ۱۱ ۲۰:۰۱:":.: ۰۰{ !،!:: . 1. 10 :it ( ( :: :: r !1}، {۲۳ : 1 و ..! 2.141 40:43 :A :::::: ..}} ! م: ۹۰۰۰۰ ۰۹۱۲۰ it ir ! ) fa110 111, ۴۰۰ 1.14 255 25r111111 : 26:'11:'14:0 :: 13:54 31 !.. ::۰۰ ۱: :: :: :: 1920 [ ::۲۲ ۲۰۰۹ ۲۰۱ ۲۰۰ 4 : ۲۱۹ و 450 و .. ۲۲۰۰ ،۱۰۰۰۰۱، ۱۰۰ :1:01 15 1 142 14-0 ۱۲۰۰۰ :: .. (4) .14 .1، ! 4:11 112 11:11 - .:: ۰۶:۱۱ ،{ !! - ۲۲۱۰ ۹۶ ۳:۰۰ ، ۱۳۸۱ ۱ ۲۲۶۲۰::: ( ۱۹ ۲۱۰ : (121:1 11 111 .11 : 11: :: .. !!، 1 : 11:04 ::..، 12 11 : ( ۹۱۷ : 1 ۱۰ ۱۱ il! » را 11:20 201!111 it!:: !!!! 134 135 136 130151 : 1.0 1.1 11: ; ۱۱ ۱۰ ۹:۲۰ Irri!! - !۲۰11!! 100 .:!::.۲۰۰۱ ، .!!) : ۱۱۳۰:: م 05::!! : ۲۰۱ ۲۰ : ۱۹۴۰ ). (1) 11 114 م ) . 3...15:24 !ai 4,014 .41 ها : ۲۰ » م . م م ! 11 ۳۶: ۰۹۱۲ ۰۲:۰۰ ۰۰۱۹۰ م۰۹۱۰۰ 11 410 ۱۲:۰۹۳۰۲ 10 11 12 ! ! !! 10 ، م15، 3500 14 41 ، 11.2 11.0 (ii) ده ۰۰ : ۰۰:. 10114:11 ! : n!!۰۱۴ ۲۰. .م.! ۰۰:۴۶ : ۱۰ ۰۰۱۳۰۰۰ ۰۰ : ۰۳م :: ۱۰ 1:۰۳:۰۰ (1 : 1) د ۱۹ ۳۰::: ": (12) مه :. .:: ۲۴ - !! !!! دم 4 !۰۰::: : : : : ۰۱ : ۶ : ۳: ۱۰: 6 : : : : : : : : و م 7 (0) ·34 Paras. 37, 38] METHOD OF PAYMENT OF INTEREST. receipt is a valid quittance, iē., has been signed by the person to whom payment is due, or by a duly authorised agent. (d) The Treasury Officer should record the fact of payment as follows:- (i) In the interest cage (printed on the back of the note) appertaining to the half-year on account of which interest is paid he should record the name of the Treasury and date of payment over his initials; (ii) In column 8 of the register of enfaced notes referred to in paragraph 33 above (Form 9); (iii) In a register in Form 14, subordinate to the cash book. From this register is copied a schedule which, with receipts attached, should accompany the list of payments forwarded bi-monthly to the Accounts Office. (e) Unless the note relates to a loan the interest on which is not liable to income-tax, the payment should be for the net amount after deducting income-tax as prescribed in the Civil Account Code. (f) It is particularly. desirable that, in the preparation of interest receipts and registers, all details, especially the numbers and amounts of the receipts, the numbers of the half-years, or the periods for which interest is paid should be carefully filled in. Experience has shown that inattention to this causes much unnecessary correspondence with the Public Debt Office. Payment of interest at ies. 38. (a) When a note is enfaced for payment of interest sub-treasur: at a treasury and the holder desires interest to be paid at a sub-treasury subordinate thereto, or when a note is enfaced for payment of interest at a sub-treasury and the holder desires interest to be paid at the district treasury ·NITION OF CITIEST or 1.770647. (Para. 23 www or another subirejaury in the race dillrich, horrell make an applicalion to the Treasury Olier in that is (1) Iſ thic nolc 14 enlace for payment of introm! al a Eulerczury, the enfacement will read- * Interese payable AC thir Irc.sury of the -distric." The Treasury Oficer will more tlic pair of ile #ultrastry and the prefix "rube" in thi« cnfacrirent and rign the corretint. The mate will stica riani rafirmat llina diririct irc.zaury nnd can luc dcale orills in armadaren 111!! sub.eragraph (c) bloer. When the laker or a porini-virit!! ( non foie payment of internt nl thic tressiry de ini mirir: polas paid al sul tre:1-ury, or alicui nn adhair of carnet-::: en a rule trotury i: reerived from the l'ull. D): ().cr in sculiner milli qasammaple :33 (:). Ilc Trr-?ury 0.1. will j. "Le an order in Form 103 213!;: 1!. • $!!"Im- and citlivor particulita of sl.r $0, 01:11 millaln an erry maint: drtir in tlir trimer af rul..01 1. !r* 11.5: Iir. tril of interr: liislamot nu!!.".**ral al lle rili 10.2":T: (!!) Col.:: gre pricelestir lock illa! :*???« rad fetit B. ***!!! } }:"*:!! <? 1:20:x : 6:1 1.1316; 1.11.cara nadal !..!::: » nill lo srisis! fr. 1.. i: tl.ro ::!!:57.9. 00:31!.-gir." **!: ' o. A Bir ad ilma korra!!! 17!!!.:!<.r: 11!...*** tisli .*?! :!1!1! .. . Millilit (33* !!-'1:13. no **** !! Firir. 11:m::! H****: -!:"!!*;::: F * 111! 11:49) 1)*:r: *!!!::.. '*!.

·-- છેd Para. 38] METHOD OF PAYMENT OF INTEREST. (e) On receipt of the voucher in the treasury it will be examined to see that it is in order and that the details of the note correspond with those entered in the register of enfaced notes and the payment will then be recorded in the register of promissory notes and in the register of interest payments (Forms 9 and 14). (f) If the Sub-treasury Officer finds that the ownership of a note, presented for payment of interest, has changed, and if he has not received a fresh authorisation from the Treasury Officer to make payment to the new owner, he should forward the note to the Treasury Officer for orders. On receipt of the note the Treasury Officer will examine the transfer endorsement and, if it is in order, issue a fresh authorisation to the Sub-treasury. Officer in the prescribed form.

·10 .:: .ةPa) . 1: ۲ : ۱ء : 1.144 106 05 !!! *!! 1.2017 (1.1014: 11. 1:۰۰ ۱۶:۰۱ !!۱ : ۲۰ (۱۰ 14:11!4۱۰ (۱۲:: S:1 ۰ مه 5، 05 : 41.30 15:11 4.34 1 : 52 : 10 : 43.1 ۱۷ : 1 ،"lin'n : .!! 11.5: ..! :: مج- !!:) . .! ۰۹::! ۱۰:۰۱ ) : ! 15.15110111 41 ۱۰ ۲۲۷ ، ۱۰ ، ! i {11} : {::۱۲ ۱۰۰۰l.1: (: !.. : : : : : : : او 1 م • ..؟ .12 : 41 ، 1م.! ..! ۲۲ » ۰۳ : 4054 .11 : 11. ۱۲) .۲۰۱۲ 151 .!!.11:م! !! واحد ! .۱۱ : 11 : 31 ۰ ۰۰:::: r4it: !!..! ۲۲۱ ۱،۳ (1410 ،6 ،3 2:10:۲۰ !!!11 ،10 ۱۲۱۰۱ ۲۰۰۹ (15 :3 ''1517031: \\ ،، : ، ، ، !! { گه و ۱۹ ۲۰ :: ::11::11، 1111 11 10 :l: : 115.11.17} | (44 به هه ..! ۲۲ ۱۹۱۳ } }:3 :t.1 11 : 3 114 ۹۰۰۱ ۱۱۹۱۹۱۰) 11 .11 : 14 1111111 (۱۹۹ :۱ ،۱۳۹۶ ، ۱۱ ،۱ ۱۲۱ ۱۲:۱۰۰۰۱۲۱ :۲۲ ۰۲:۰۰:۲۱ ۰۰۰ 61!11.10.1 (.1510fulls, ۱۱ ،۱۶۸۰۲ ۰۱ ۲۰۱۰ th:1 {{۱۰ ,۷۰۰۰ 1 . 2 .1 11.0 -half.intrtr۰ ۱۹ ، ۱۲:۲۰۰۱ ! ! {at : : 166 : ۰۰:51( « 1:10 1:۰۰:۲. 1 }:۲۶۰۰ ۲۲۰ :۱:۰۰۲ ۲۱.۰۹۱۶:۰,۱۰۰ ۱۰۰ ،۱۰ :: . 11,۳۲۰ ۱۰. (!! 1.i، { (۶۱۱ rr14001: :::..۲۰, ۱٫۰: "1"tr.10015: (۱:۲ ۳۲۰ ۲۰۰۰۳۰ ... 113 112 111 10 ۳۱، ۱۱ ۱۱۲ را .1: 11.28، 11،1 .!! 16:00 1.16.0 10.2 :11 : 1011 a111 ! ۱،۰۱ ۲۰ }!، مما !!! .. 12 hr.1404 105 13:11 !!!!! . !.3 (111011011, 02 14 : 2015 | 1.3.1 0 ۲۰۹ :1511 ، 112 113 1:52 35 1955 15000 0 1 0:59.. - !!: ۲ ۰۱ 3:41 ۱۲۰ ۹۲۰۰۰ ۰ :.، } 1: 11ه 1 ۴۹۰ ؛ ۱۱۳ م.!! ,4 a1 : !! ... ۱۱ ۱۱ ۱۲ ۳.! ۱۱ : ۳۲۰۴۱۳۰ 1:14 ,11,041 . ۲- ! 21 -2: 00.05 !!! 1، 2، 1141011 م:! ۱۲ 1000 ، 10، 111!م ! ! . ! !؟ .:: :'al3 : 10.0 :!:: :: :: :: : .......؟؟ !ne 43 : : ) :: ۱۹۳۰ م : r !! !! ما ::: !!!..! ۲: : ۰ ۱۱ : ۱ : ۱۹ 2: :1 م إ .::::.:! "؟ : : :: ۳۰ و ۴۰ :!: . * ۲۲ : ۲۰۰ : ۳ ۰۳::..::!:د ما!!! ۲۰۱۶۰۱ ::..:: ! - r: 42: 2:!:۲۰۲۰ :: :: :: :: :: :: :: :: !! - :::: :: :: مه ·39 ! Para. 41) DIFFERENT FORMS OF ENDORSEMENT. Valid forms of endorsemont. presenter is clear and indisputable. The rules in this chapter will show what endorsements can be accepted without question and those which should not be recognised. 41. An endorsement consists of two parts, viz., (1) the pay order, containing the name of the endorsee, and (2) the signature of the endorser. It will be convenient to consider these separately. The pay-order should be worded in one of the following ways :- (1) “Pay to A.” (2) “Pay to A or order." (3) “Pay to A and B, jointly." (4) “Pay to A and B or their joint order." (5) “Pay to A or B." (6) “Pay to A or B, or order.' (7) “Pay to A and B or either of them." (8) "Pay to A and B or either of them or order." (9) “Pay to A, B, C, D and E or to any one (or more) of them.' (10) “Pay to A, B, C, D and E or to any one (or more) of them or order." And the signature should in each case be that of the 'person or persons legally qualified to dispose of the note, as described in the succeeding paragraphs. If the last endorsement on the note is blank, i.e., although the signature has been made and is in order, the pay order itself has been left blank, the note should not be received, and the presenter should be told to get the name or names filled in. If an endorsement is not worded exactly as above, but obviously, conveys the sense of one of these standard forms of endorsement, it may be recognised. For example, the substitution of "Endorsed," Transferred” Sold” for the word “Pay” or the substitution of " any” for “either in Nos. (7) and (8) or the addition of the words " or survivor" in Nos. (3) to (10) do not make the endorsement invalid or ·,!} .تPar .::: أ= rn !!! 13 r1 ::۱۳۴۲ ,11 -10. 6 T'a" ::!:: م :د! :: ر! :: ( a: ..! م:1 0n J'a; n ...::: :: :: } " :: .::!:11 20:45 : 250 !! .. !!....!! و ۲۰۰: } {۲:!!!!! ..!t 0) ::: 1 :: 1 :: ۲:10 .:۰۰ ۰۰۰ :م !! ) :!:۰۱:11.!} i5 4:11 !!! : r n م؟!) : : : : : : : : { ۹۰۰ ۲۰؟! ۳۹ ۰۰ :: .! ! ! ! ۱۶، ۱۴ - :: 10 20 0750 م م !! :0 :) .. : -1: اد: ۴۲۱۴ :۱) .:: :: - !! نا !؟ : ?: ): !؟؟ ..! {!!n .و300 " :::: !!21 : : : !.." (1).. 21:30 ; .of { { ; al ::: ...: .:: 20:20 } 1: {هم Afr (:) { 31 (1) .:::۲۲ :م!!!:... " . !!!.. ::!::.. : .. 1 : 1 ۱۰:۰۰ ۴.! ! ! !1) 550 110500 - 18 (111) 11 (1) 1000 :)) ..! ) in ais .۱۲ : 14:: م ! 1:11 .::55,75 .r:: م :: .11: ۲۰۸. ! . !!! 1:11 :۰۰ : ۲۰! ۱۰. ؟ :: 11:15 ::۱۰۰۰۰۰. in fa۱، ۲ ( ... . . . . . 411 4! - ۱۰:۳۱ ۱۴۰۰۰ ۱۰:۰۰۴ ::. ۱۰۰ ۰۰::!::۰۰۰۰۰۰۰۰:: :: :: ;'r: !!! : ! : ۱۷ ۰۰ و ۲۲۰۲۱۰۱۲۰۰ it ۶۶۹۳۰1. i44 (:۱۲ ۱۱ ۶.۰۰ : ۱۹:! ::::۲۰ ! ! . ! . !!۱۰۰۰۶ :. . . . . .. ... ... . !!! ۳، ۰۹ : :: ، ج ۱۰:۰۰) ..! :۱۶ ۰۰۰ ۶۰۰ ،۲۰۰، ۰ ۰ ۰ ۴:!:::۱۰:۰۰ ۲۰ ۲۱ ۲۲ م .1 . 1. 1 :: 1 ، 32 ج ۱ ، ۰۶ : ۴۰:... :) .) .1.1. ۱۱.۰۶ س. :4 ا م و (!... :in۰ / ۱۰ : ۰۰: :: :: :: :: - :: - :: - :: :::. سود ۱۰۰، ۲۰ ۱۹ م : ..! }1 (: -. م م م م م م ! رسم ؟ (5) . 11: ۳ : ...nr 1 : 1 : 1 T2 : 01:!!۲۰۰۹ م !! ! ! . .!-- ۱۶ : ۱. :: :11 :" :" :) ! 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·40 Para. 42] PROCEDURE FOR DEALING WITH VARIOUS FORMS OF ENDORSEMENT. and so on, and objections should not be raised merely on that account. If the signature is that of a woman, attention should be paid to the instructions laid down in paragraph 51. (b) If the note is not endorsed by A himself, (or in the case of a person unable to write by a Magistrate on his behalf in accordance with paragraph 52) the endorsement is valid only if the signature is that of a person who has the legal right to dispose of the note on behalf of A or A's estate. Thus, the signature may be that of A's guardian, heir, executor, or attorney or the administrator of his estate. In all such cases it is necessary to see that such person's claim to act in such capacity is valid. Instructions as to the steps which must be taken, and the documents which must be produced, before Treasury Officers should accept endorsements by such persons, are given in paragraphs 47 to 50. (2) Joint endorsements.-Except as stated below, the signature of each of the joint-holders is necessary, and in respect of each such signature the same precautions should be taken as laid down above for simple endorsements. If, however, one of the joint-holders dies, then, under section 4 of the Indian Securities Act, the right to dispose of the note lapses to the survivor or survivors, and in that case an endorsement by such survivor or survivors, as the case may be, will be recognised, provided satisfactory proof of death has been produced. Treasury Officers are responsible for satisfying themselves that the fact of death is properly established, either in the shape of a solemn affidavit or affirmation of the knowledge of such decease, made by respectable and uninterested parties before a Justice of the Peace or other judicial officer, or in the shape of a burial certificate, copied from the usual register and attested by the proper authority, or a certificate of death. When produced, such proof should be registered, and entry made on the note,

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·- 42 Para. 43] PROCEDURE FOR DEALING WITH VARIOUS TORMS OF ENDORSEMENT. Two oxcoptione, (i) Govern mont Officers. The general rule in such cases is to disregard entirely the designation added after the name, and to treat the note in all respects as if it were the personal property of A. Government does not undertake the responsibility of making an enquiry as to who is the person actually holding the office or position so described, and if any person, other than A, claims to be qualified to dispose of the note, not as A's heir, executor, or personal representative, but as being A's successor in such office or position, his claim should not be entertained. In such cases the proper thing for A to do, on vacating his office, is to transfer the note, by a personal endorsement in favour of his successor. To this rule, however, there are two exceptions : When the designation, added after the personal name, is that of a Government officer or an officer of an Indian State or of the Ceylon Government, then, if the office in question is one of those mentioned in Appendix III, the personal name should be disregarded, and the note dealt with as if it fell under paragraph 45 (3). If, however, the officer is not one of those, so mentioned, the officer concerned should be told to make a reference to the Deputy Controller of the Currency who will instruct him what steps to tako to get the matter regularized. • Trouble will be saved if- Government officers, before getting promissory notes endorsed to them in their official capacity, take care that their personal names are not entered in the endorsement, The second exception is the case of the administratiop of an estate. For example, if a note has been endorsed “Pay to A, executor of B,” or “Pay to A, administrator of B's estate," it may be validly transferred by A to another party, provided (1) A signs himself as executor of B, or administrator of B's estate, and (ii) Exeoutors and Adminis. trators.

·۲{114 115 1 (Par. (34: fc ۲۱۴:۱۶ 11: rr14FF !!!... هم . :: . ! ۸۳۰۰۳, ..! ۳۱ : ۲۲, ۶. ۱. ا) :يا ra !! : ( 11 of 114 1343. A1 ،زر! :::i ۱۹۹ts is firaras 4: ! . ۲۰۱۶ ، ۰! :: ا ! ! ) : (1 11 744 ..!! 10- ۲۳ . ۳) 4. م .:: ما ود.! . ! . ! ! !! ..! :: م!!! . !!! ..::۰۰ ! !!.. ! ::::: (0 ۱۰۲:۰۰ ۰ ۰ ۰ ۰ ۰ ۰ ۰ !یه - ! :: :: :: :: :: :: :: ;1. .۲: د زد، اد:۲۳ ... in ۱۳۹۰ ..!! :!:) ! ۱۱۰ م .14 ! !.. (۲۶۴۳۲۲. !! ! . !! {514 :12:0 : : : : : : ،'! -م، مرد، 5 !! !!. د : ۲.!مال ، ۱۲ : ۱۱۰ : ۱ ..!! ! !: م ۲:11 - 10 - ۱۳ !.. ( .11 !!.، 1 (':۲۲۵۲. : } .19 م ::: r . ... . . ... ۱۱-۲۸- -11 .۱۱ ه / م rr;resent the .:-:e of a firmariile firm, To; 14:1}+:: "يوجه 3:T1 : 07 . ( . n ! ۰۰:۲۰ " ::la :::۱۲۹ .::: :12 51:11 ۲۰ م!! م .1 ۱۱۱ ۰۹ : ۲۰۰۱ ۰:۰۰:۰۱ ۱۰ ۲۰۹ ۲۱۰ ۲:۲r. { ۱۰ ۲۰۰۹۶۲ اد:1000 م.!؟ ۲-۰ :::۰۰ م...! :: :;122551 1.65 م. :: .! ۰۰ ۹۱۰ F . ، مم !:، 15 ::. .::!:: .!! (500 ::۱۲۲۰۸۲ ۱۱ ۱۱۲ ۱۱:۱۱ ۰!!! -: !؟ . . !! ۲۱۰۲ : ۰۰) ..! ۲۰۰۲ :" ... ! ! ! ۱۲۱۰، ۱۹۱ ۲۰ - ..؟ ::۱۲ : ! . ! !!!! ۴:۳۱. ! il :::: ، ۰۱:14:. .::۲۲ - : م !: ۰، ۲۲} :: م م 443 .. .. .. 141 :: :: 1:11 :15 :: .. م 1.2 م. !! م ::::: :: 1 د. ! " ..:: 0: ۱، ۰ ۰ ۰ ۰ ۰ ۰ ۰!!... 160 . ؟ :۱.۲.۱؛ رلد 1 : 1:24 :::: . !:4 م 40: ۰۰۰,۰۰۰,r: :: ! .:: :: ::۰:۰۰ : ۰۰ :) F ! .:.:. :: . : ام، :::: :: ! .!!.! ۰۰ ·44 Para. 45) PROCEDURE FOR DEALING WITH ENDORSEMENTS BY A BODY CORPORATE OR AN OFFICE HOLDER. Treasury and other oſlicers should have no difficulty in ascertaining that the endorsement is signed by the person properly qualified to do so, but in all cases of new banks, or wherever there is any doubt, a reference should be made to the Public Debt Office. (2) Other Bodies corporate. A promissory note may be held and negotiated by any body corporate with perpetual succession and a common seal. In such cases it is necessary to refer to the articles of association, or law, governing the constitution of the body, in order to see who is the person legally qualified to transfer notes which are the property of the body in question. In practice such an enquiry raises so many difficult questions, such as the wording of the Act, bye-laws, etc., by which the public body or corporation is governed, that great caution should be exercised regarding securities so held. When the corporation is an oldestablished body, such as a Port Trust, Municipality, etc., the question as to the office-bearer qualified to sign endorsements on its behalf will have been long settled, and will be generally known. But in all other cases, and particularly when the body is new or is little known (e.g., if a note stands in the name of such a body as The Society for the pro. motion of widow re-marriage") a reference should be ma'de to the Public Debt Office. (9) Office holders. Subject to the important exception mentioned below, an endorsement in favour of an officeholder (e.g., "Pay to the Secretary of the Budgepur Dispensary”) should not be recognised. Government does not accept the responsibility for being put on enquiry as to who is the actual holder of office at the time. The exception to this rule is the case of the holders of certain Government offices and offices in Indian States and Ceylon, the names of which are given in Appendix III. In such cases a note may be validly endorsed to or by the holder of the office for the time being.

·܂ܕܕܕܕf -,. : :: :: ܬ܂ ܫ.,i : ! , ! r . ! rܪܕ܀ ܢܕܫ !; ;4 :1.rܕܕ-In yir 46 ܕ ،،، !iv ? : : ! - y .; cuܝܐ ܕܕ ܨ( ܐܶܢ- ܪ ܕ܀ .,; 3,;r ., | , : ܕ܇܇܆܇܇ ܕ fi ?? - . : } -r - : ܟ -'r . ܨ...::T.ܐ. ..' :f'x '. .!،،ܝܼܕ: : ' rܙܕ ::i ܪܟ ܙ;:::- -q ' ،ܪܙܐܪܪ ܙix f.܀ ܇ܕܐ}:ff . " , " " T " ? In.fr ܙr- ܙ!,?:::;» , . f'" ܕܕܢ ",fc - r fl ,";acui " : r : : f f ܙܙ ,. -.. .'.-1:rv ; ::.ܐ!.f. -. -,. ܫ ?. -? ?riܘ - 1:::-r:«I:1 : ::11 ܟ1 r- !: ! ܕܝܕ ܐ ،،، ܐ '- ܕ 1!:- ܙ ܙܙ ;-, ܙܕ ܂ܙ1| 3,fi f : t .. ܕܙ.r -l !? •• • : ܐ ; ;; ܠܐܢ !?cܐܢ ܕ:: ܕ-rܙ:;f fi . ir uriܙܙ irr rr - rwv vx :: ܘܐܐ ܐ ،،rf tܙܕ ܝ ܐܙܕ ܐ ܕܙ:r -, ܙ ܨ«t .ܠ܂ -rr - m ' tuܕ-r ! - fi 'r'܂ܐܗ ܕܗܕܙܕܘܕܙܪܕ ܙܙ ܘ -:-f«!.܊ 1 .ܙܕ ܐ nfol' ܙܙܙ ::htou ! ( juir :::: rr ܟ :ܕܝܬܐ 1.ܕ ܙr . ; : ; . f- : qui- ܕܙ?:ri : :: tmnr•ܕ , ;ܙܕ:1 ;if- ܙܙ ;",' . ܐ ܙ ܙܕ ܙ ": .r: ، ܐܸ، ܘ ܙܕܐ :: .i Sa -iri :: r'!ܢܙܐ f t'ov' *: :" ܙܙܶ ', ܙ. , ;ri trii " :. in ' rrvyx ! & » ? n , : i [ irrnwryn'- -- . ! rr'uritܕ ' ' ܐܕܕ ܙܕܢ -:"1 ܕܙ?--jiirrrlxx) ?,; . '!ܕܙ;-.xn - -rf ܙܕ -،، r t ! rrrfur . c ! ! ) .- irܙ !ܢ ܕܕܕܙ ܘ ܙ!»:-… ܙiz }} . it, lyr! ! i::.] 3: " }, '!. .! ܙ... ܕ -- ܕ?'?-;ir"" ܀ :".'; ܐ. ܙܕ ܐ? ary :'. ܙTr ܕ݁ܐ ܪܢ• (fr ' yrt -r? ܐ?A ܕܙ ! !: ܙ:: .ܐ ;)":. ܙ. - ܨܶ!ri| ܝܨܕܙ ?:!riܪܕ ?ܙܕܬ r iri ܐ ::: .' ;:) ܙܕ -, ?'r ܙ ܐ ::: ;".; ܝ !: !،، : : ܕܕܝܢ - !: :? .! .n !.ܙ ܢ ܗܙ. ܕ . ܕ - ! ܐ ܘܢ : ܙܕ ܟ; ܀ !: ! ܕ ܝ: ܠ -: :!ܢܝ | ܕܨ ܀܀ ܙ: ! ! . : '; i ' : r . :: rr ... ܕ ܕܝܢ ܙܕ ܙ :;-;..ܕ - ܐ ܐ:r:.' ܕܕ ܙܙ:!: ܙ::f : ! ::ܙ -r' ܕ - ': :": :";- ܐܢ •••ܨܪ܆ ܕ ., ! ܝ. ܕ '. ;: ܕ݂ܝܰ ܀ ܀: ܙ. ܕܨ;.'trq .ri܃ ܃ ܃ ܂ ܃ ܃ 4 ܀ ܫ ܙ * ܙ ܕ ·46 1 Para. 47] DOCUMENTS NECESSARY TO ESTABLISH CLAIMS TO DEAL WITH NOTES BY A PERSON OTHER THAN THE LAST ENDORSEE. Production and & claim to doal with porson other person ondorsco. Noti.—If tho rule that endorsements by trustees on promissory notes cannot be recognised causos inconvenience in any case, the Treasury Ollicer should call the attention of the person concerned to Rule 6 of the Rules under the Indian Securities Act (Appendis II) which allows Government stock to be registered in the name of a trustee. Applications under this rule should be addressed to thic Public Debt Oflico. The Deputy Controller of the Currency, Bombay, will pass orders on applcations dealt with by the Public Debt Office, Bombay. In all other cases orders will be passed by tho Controller of the Currency. 47. In paragraph 42 (1) (6) it was pointed out that, if registration a note is endorsed by some person other than the last to ostablish endorsee, the endorsement is valid only if the signature is that of a person who has a legal right to dispose of the note notes by a on behalf of the last endorsee or of the latter's estate, and thon tho Inst that documents must be produced to prove that such has that right. The following documents are necessary when the claim is to deal with a note in the capacity of- (1) Heir.-A Succession Certificate granted under one of the Succession Certificate Acts, viz., Act XXVII of 1860 (since repealed) or Act VII of 1889. (2) Executor or Administrator.—Probate or Letters of Administration, granted by a competent Court under the provisions of the Indian Succession Act (Act X of 1865), or the Probate and Administration Act (Act V of 1881). NOTE.-In the following cases the person having the right to deal in promissory notes standing in the name of a deceased person may in certain circumstances obtain renewal of the notes in acordance with paragraph 60 without going to the expense and trouble of obtaining any of the documents mentioned above:- (a) If the deceased holder was a member of a Hindu undivided family governed by the Mitakshara law. (6) If the face value of the securities held by the deceased persop does not in the aggregate exceed Rs. 5,000.

·:4 ,: ندFa ۱۰:۲۰:۰۲ ..10 : 24 : : : : 1.6: ج:۲۱ : ۱.... : : ; (: مه 4 27 : -:::: :: :: :: !.. 1: ۲۰۹ ! : (::: ::!:: :: :: ۱۲:۱۰ ۱۰ : (1 :111 ، ۱۰۰۰۱ ۱۱۰ ۱۵ ۱۱:۰۰ , ۱۹ : 59) :: ؟ ! - , اد!! :: :: ::اا !... ۱۱ ۱۲۰ مه !! :: ۱۰ ۰۰:: ! ! ۰۲:۵۰ ۱۰۴؛ ! مدم ::::::: 22 :4100003 م:: 218 12:19 15 1 . 11. (1) ۲۰۲۰ ...! .. ؟! :!: 141 .(۲۳:۴۶ 2015 :ir . ! : shir) : : : : : : : : :: - :: . ! ..! . 2 : 18 : 14 : 20 : 5 م 41 ::.؟؟ !! ::11::1::1::1:c.!!! ۲۰۱ : ۲۴ » 25}}۲۰ : 1 : : : : ۱۲، ۰۰:۲۰ : ۰۰:n .جم: !1":۱۰ ) 11،11:: ۱۴۲ ، !!.45 : ؟ !! :13 :: 1.6.100154154ins to ! ! ! ! و ..! n14 : ۴۰::۸ 5:31:۰۲) ۲۳۳۰۰:! ۱۰ :ال :!!.1 . ! ۱/ 14 : ۲۰۰۲ 7:14:!::۱۱ ۲:۱۰، ۲۲۰۹ "13.00 ۱۰ ۱۱:۰.۰۰۰ ۱.۳۲۹۴:, in n'i: : : : : ۰۰ ،۲۰ ۶۰۰۰۰۰۰۰۰۰ ۰۹ ۰۰۰ ۰۰ : ۱۲ م. م :190- ! ! ! ! ۲۰: ۰ : ۱۰ : ۱ ۱۰ ۰۰۰۰۰ :. .: : 4:n .::: م21 .ir.1 59.! ۰ : ۶ .5411.:: ۲۳۰۲۱۷۷ . . . . :::ء .5 : 11 :n:!:: م ..! ::: } ۱۹:::۰۰ ۲۰ - ۱ ۰۰:۰۰ ۶۱'۱ : : : : : ۱- ۲۲ : ۰۰.!! 13:۴۴ 1314 1303 14 ۱۲: ۰! د. 14:01: .. :: .:: -. م -: ... :: :: :: :: :: م.! ۲۰د ۱، ۰۹ ,۱۰۰۰ :: ! . ! ! :: :::۲۰) : ! ! ؟ ؟ ";:::۲۰۹: { م !؟ .4 ::: " ، !

·-- 48 Paras. 48-50] DOCUMENTS NECESSARY TO ESTABLISH CLAIMS TO DEAL WITH NOTES BY A PERSON OTHER THAN THE LAST ENDORSEE. and thoso oonvoying Jimited pomors. Othor docutionts. the person in question to the drawal of interest, and it is important that Treasury Officers should carefully distinguish between those documents which confer an unlimited power to deal with the securities, and those in which the power is limited to the realisation of interest. 49. Besides the above-mentioned documents, other documents are frequently produced before Treasury Officers in connection with promissory notes. Such are:- (1) Documents relating to the proof of death of a jointholder [vide paragraph 42 (2) ]. (2) Certificate of incorporation of a body corporate, or Articles of Association, or similar documents (vide paragraph 45). (3) Certificate of marriage. This may sometimes bo nCl'essary, when a note, which has been endorsed in favour of a woman before her marriage, is subsequently re-endorsed by her in her married name. Treasury procodure in registering doouments. All such documents should also be registered similarly to those mentioned in paragraph 47. 50. For this purpose the Treasury Officer will maintain a register in Form No. 16, and in registering a document, he should observe the following instructions :- (1) Two names have to be entered, viz., (a) in the column “ Name of Principal” the name of the person whose property is concerned, and (b) in the coluinn “To whom granted” the name of the person to whom the document has been issued. (2) Separate pages should be reserved for separate initials, the initial being in each case that of the surname of the “principal.” The entries ·و .ta ! a ::: م م:-1.0.30 ! ! . إ:: :: :: .4: 51 !! .. و13 : 400 ۲۰ : ۲۹۹۰۰} } : . . ! ۲۰۰۹ ۱۴۳) (4) ۰۰ :. ! ؟ ۲۰ :: :: :: :: .! 5 .12 : 24 1024) 25 11:11 n۰ !{{ } ::: ۲۰ ۰۰:۴۶ !۲۱ ۶۲ 11 11.2 :: . :: . (1) 116 0 - 4011 (6:514 ، 33 ;2.9 : 1 ::..۲۰ .۱۱ :111 ،14 ۰۰ :!:: . . ! !!؟ ( ۲۳۰ 14 41 12. ۱۰۰۱ :: 11:1 {\2: (۱۱۱۲۹۲ : 45:00 (5414: .1 .. !! {. .::!:۰۶ ! ۲۱۶۰۰ 11::1:: "1 - :1{': 4:51." (1) 11 12 13 14 15 16 17 !.. :11، ، !!.36 ::۳۲۰ ! ۱۰:۱۲:. ::۳۰ !.. {!،. :::..::: ۹۲.۲ : : : : : 47:34 ) » !! .!۰ : 151 !i ( ۲۱۰ ۰۰۹م ۹۱:: ::: 1 110 ( 3:1) 200):: 1 ::!: ۰۰ ! 41 40 :: ) .. !،!!: :: :r= رtr 9 11:50:04 10، 11. (3) معه. ۱۹۱۸!!) ! مهم) : : سه۲ : 144،150000 ۲۱۲ ۱ ۰۰. 4. 13 1 (2) ! ! .452: : : : : :: !! - ۲۲۰۰۰ : ۰۹۲۱ ؟1، 120، 2، 1.14 : 3 م.! { :: : ۲۰۲'۶۳ Trr::::: (۱۲r: :: :: :: ! ۲۰ ! ! ! - ۰۰۲۹۳: ' ::: ۲۰ ! ! ! ::::::

·50 Paras. 50, 51] TREASURY PROCEDURE FOR REGISTERING DOCUMENTS. issued by a competent court, should, however, even when insufficiently stamped, be registered and acted upon, the fact that the document was insufficiently stamped being brought to the notice of the court concerned. In considering whether any document is suſficiently stamped, the Treasury Oficers should remember (1) That the stamp duty on a document entitling the holder merely to draw interest is calculated on the amount of the securities in question, and not on the interest annually drawable. (2) That powers-of-attorney, granted by a number of persons, having separate and distinct interests in the acts to be performed under such powers, must be stamped to a value equal to the aggregate amount of duty which would bave to be paid if each person had executed a separate power. (3) That, notwithstanding anything said above, a power-of-attorney, or any other written authority, authorising one or more of the joint-holders of a note to give a valid discharge for interest, is exempt from stamp duty. 51. If an endorsement is signed by a woman, and the signature is in English, it will gdinarily be sufficient to adopt the same precautions as in the case of an endorsement by a man; though if a note, which has been endorsed to a woman before her marriage, is subsequently re-endorsed by her in her married name, it may sometimes be necessary, unless the Treasury Officer is satisfied that she is the actual person named in the previous endorsement, to require a certificate or other proof of marriage [vide paragraph 49 (3)]. If the endorsement is in a vernacular, and if the woman goes out in public, she should be asked to come to Endorso. monts by Yomon.

·ا . .نهPat !!.. !!1.50:15: !!! {/ 10515 : ۰۰: :::::۲ ۴۴ !.-۳۰۰ :: !!. Trr::41۲۲ 05:35 !.. :: :: :: (:14.1 :: :: :: .:. { to 53 54 ai huis it!!! ::: ::::::: 41:00" ! ' 14 : 41 ۰.۰۰:م : 15.1340 ..!: 14 : 4 : 4 {!! 1: ta!?tc o ati ci'r: t ::: :: - ? : : ::::. ! په ۹۶۰ ۰ ۲۲{ ~! :) .۲۰۱۲) ! 0 14. 42330015 .،!! ؟ !! :: ۳۶۰۰ : : ! .. ! 14ء ، ::: :دی ::۱۰) » 10:41 12:51 11 1.10: 12) ۱۰:::::.:"}: - .!! :4 44,۰۰۰ . (:!::: :! 11:14:۲۲ 1.05 12:54 ,15مم (( :: r - ..:!!. 19 12:20. 11 . : :: 31:: . ! ! ;۱۰ : ۲:tits 155 : ۱.۲۹۲ . : :: 1 rr: :: } !!!!! - رin: :: .11: ۲۰۰۰ 4،۱ .8: 15 : 12.! !!! ته ؟ , l's 4.0 » ۰۳ : ۲۰.۰۲..::() .: {!؟؟؟ !! :: :! ! ! ۰۰! 111.25 :: 12 : 0 ،4 ۰ 1.!! . ! 14:!!::::دن 13 .:. :: :at : را .} : }، {..:: r!11 ،، ....!!!! : ۱:۱۰ ۱۱ : ۰۲، ۱۰ .:: ! !؟؟ - !! م.! ۰۰ : 1- .::: ۰! ۱۱۶۰۰۰ ۰.:: :1 ۱۱ : ۰۴ ..!: 10 : , م م !! ؟";: .:: .. م !Ir 1.12 . . !! . ۹۰۹ : ۰۰ ! { t...} 14- 44 :::::: ، م ..!! !!!!۰٫ ۰۱۲ي rم :: :: :: ::.. ::.. !! !":":.:.: !!!4 ..! } م !!!، ۲۱:۳۰ م : : ام !''4 45 : ۱۰,۰۰۰۰۰ ...! . ! ! ! ۰۰:::؟، نا !!4 : 1 44 ؛ ۰ ۰ ۰۰: ...!!! ۳۰ : : : : : : 41 4:۰ و حمام مرا ، به ·52 Para. 53) COUNTERPART NOTĒS. interests of owners who were not in a position to deal with their property themselves. Thus, when a note was the property of a minor unrepresented by any person having power to negotiate it, i.e., the powers of whose guardian werə limited to the drawal of interest, or which belonged to an cstate in which administration was limited to interest, the Public Debt Office, upon such note being deposited with it, issued to the holder a counterpart, having the words “counterpart not negotiable” stamped across the face, and further payments of interest have been recorded upon such counterpart. Whenever such a note ceases to be the property of the minor, or ceases to belong to an estate in which administration is limited to interest, the further payment of interest in respect of the note will be refused, until the first or any subsequent counterpart (as the case may be) issued in respect of it has been receipted and renewed. Upon such counterpart being receipted, and a new note having been issued in favour of the new owner, the counterpart, together with the original note and any preceding counterpart issued in respect thereof, will be cancelled. The issue of counterpart notes has now ceased, cases of the nature specified above being dealt with in accordance with paragraph 98. for Indian States. (2) Special Notes for Indian States (vide Rule 38 Appendix II). Special notes These are issued to Indian Chiefs, in order to make available to them certain special privileges, viz.:- (a) The notes, being issued in the name of the Chief and his successors, devolve by mere succession to the Raj, without legal administration or other formality; (b) Interest upon these notes is exempt from income tax and super-tax.

·.) ، أ۱ ،،، ،،، ار؛ ۶۰۰۰۹۱۱ 44.۰۰ : 11:51 1.3 (1) 11: : ar ۱۰۰۰:۰۰ :: 14: ۱۱/۰۶ ، ۱۱.۰۰۰ / ,... 44 45 1.4: ۱۱۱۲) ..!! ; 20 : 50! ۲۰۶ در ها :: او ! .. ! :: :: 11 : 4. 1111، (۱۱) :!:23 ) م.!! } ؟!!! :) !1 ():!،،۲۰ ۲۰۰ ! ::: 14 !.. Sara ، :مم ::::۰۹:) ..! ۱) ؟! :) .1 . .: م: 5.3 5.2 ، 12010051:::: .!! !!1 ! ! 01::01: ) :: !!۱۰ در: اد: 2 (140) : ... : م 141: 1.2 Arr ! . ! ::$ (5) ::: .. ::۱۰ ,02 11 : 1n: 4ره 3. 41٫۳ :د :) ! :1 ,N : 11 : 44.355 ) 110 :: : r{11!! :: :: :::: و اد! 10 م، !!: 1 :: 1 :1 r:10 = 1 : 1 :۱» :51:م ة .:: .،!!!! 1:11:44) air ... ! ) ۴) ::::: د ۱۲۱۱۱۲۰۰ اد: } !!) :: ۲۲:۱۰ ۱۰ ) , ar :: م:{t (1) " 50 49 47 = ؟ ۱۲:۱۲ : ۲۰} ۲۰:11 113 2014 ! ! ۱۱:۳۰ مو ! !--- :: :tar - ! 4:51 (11.12: ..! 14، 1.0.6 !:۰۰ ۲۱:۰۰:۲۰ 1 : : : : : : :l:۱۹ : ۲۰۲۰ ۹۰ ،۱۹۲ ۱۳۹۶ ·54 Paras. 54-57) RENEWAL OF SECURITIES. CHAPTER VI. RENEWAL OF SECURITIES. 54. The rules in this chapter deal with the issue to holder's of new securities in exchange for their existing ones; they do not refer to the issue of duplicate securities to replace those which have been lost or destroyed, rules regarding which will be found in paragraph 99. 55. From the description of stock certificates already given it will be seen that in their case no question of renewal arises, for the document is, as its name implies, merely a certificate and when the ownership of the stock passes to another person, a new certificate is issued in the latter's Stock cortificates. naine. Boaror bonde. 56. In the case of bearer bonds renewal is only necessary, and is only permitted, upon exhaustion of the coupons attached to the bond, in which case application should be made to the Public Debt Office of domicile or to the treasury on which the bond is registered for payment of coupons, the bond being presented with the application. When a bearer hond is presented at a treasury for renewal the Treasury Officer should, after verifying that the coupons are exhausted, forward the bond, together with the application (which may be in any form) to the Public Debt Office concerned. He should grant the presenter a receipt in Form 17 and forward the bond to the Public Debt Office, without cutting it, insuring it as of the value of Rs. 100. A register should be maintained in Form 2 for watching the disposal of all such bonds. NOTE.—No fee is payable in respect of the renewal of a bearer bond. 57. In the case of promissory notes renewal. may be either optional or compulsory; in either case it is of con- Promissory notes.

·taa. t :: :: :: :: :: ::::م ۰۰ : 256;) ؟ !! : ! 0 0 : 51.15 :!: 14104 ! ۳۰:::..!! . . . !! 116 من : ۱۲ : ۱۴ .1 ۰۲۶ ۹ م م !: :: :: :: ::::۱۲ ۳۰. ۲۳::.:: :: :: :: :: :: :: : !... مون :::: ۱۰د} م ! :: f :: 31:13 - ! ! ! ! ! ! ! ! ! ! ! ! : : :!۰ ۲۰۹ ۲۱۰:::: '! . . .!! -: {s ! . ! .:. ۱:۳۰ !. :۲۰:: : ۳۰۶ . ! ! 141 ۶۱ ۲۶۰ ۲۴۰ :: :: ; : : : ؟ ۱۰ . ! ! ! !.. :: :: :: :: :: :1 ... 4060352.! ::::: ۳۰ ۲۹ : ۱۹:il ! 0 : 1 { { { i : م:م.! . ! ! !: 1 : 00.15 :، .. -3 *40 - !! ::: !! ....! ؟ !! :: 1 :: ti : : , i10: ::۶ ۲۰۱۳ م 11 .. :: ۰ :.، ..!! :: 0:۲۰ 11م! t . ا: :: :: ...::!؟ 1:11::: ۱۱۰۰ :(۱.۲ ۱۰ !.۰۲۲۲, ۰ ،3r } : ۰ ۰۰۰۰۰ : 131 : 11 15 15 0.2 !! ..!: 4) :: :: ::!!:14 :!: : : : : ۰۰۳۶ مه1:.. - ! 'وم :a .. .. .. .. ::۲۲} ، 4100 : 2 40 .41 !;"۱۱ (۱۰۲:": می رود ، -:::: : ۲۹a ! } " : ۱۲۰ : cr7م ۲۰ ! 1 : : 4.31 م. " -1 ::: ۱۰۱۰) ۱۰ . . ! . ! .{ 31: 11 : 0، 1، !!زوج ..! ۲۰ ۲۰۰۱ .. .! ۱۲۳۰! ! ، 15 ،1،200، ج- !!..!..!: : : : ۱۲::.: :** 1 ۱۳۹۶ ، ۱۰ !.. rr:۱۳:۲۱ - ۶۲۲ ۰ .. ۰۰۰۰۰۰۰ ۱۰۰:.. م ! !) :15111 ..!! ،، ۱ :: ! :. .: ۲۹ ۰۰۰۰۰۰۸ ۱۰۰۰ ۱۹ ۲۰ ۲۰۱، ما ادم : :: :: 1 :: ۰۹۱۰ ۰۰۰ ۲۱ :۰۱ ۱ ۰.۰۰- ۲۰ ::: 0 - !! ۰۶ 450 ..!؟ i's ...م1: م : ۱۴ . ، :: . ::۳۰::!» .!! : : : ! ,:۰ مه ۲۰۱۲) ۲۰۰۶::::: .{ }، ۱۱:۰۶ ۰۱۰۶۰:: : : : : : : : : ۲۶۰ ::: ! : سم ۴۰ !.. ! ۲۲۰۰ 2 : « 02:0 :: .. !! ۰۱:۲۰ ۲۱ -۲۰ .۱.۱۲ ما! . ! . !!! 13.! ۲۰ : ۳. . !! 1 ؛:: :: ۲۰۳۰!!!.3 م م 1:۳۰ :: (* .: .:۱۰ ۰۰۰ ۱۰: ۰۰ : ۰۲۰ : ۰۹۲۰ بم ! ۰۰:۰۰ م۰۰۰ و ·56 Par&. 591 WHEN RENEWAL IS NECESSARY. When renewal is necessary. across have the title to such notes tested by the Public Debt Office by requiring the holder to apply for renewal. 59. The rules in previous chapters will have indicated the cases in which the holder of a note should be required to receipt it for renewal. Such cases are for convenience brought together and enumerated below:- (1) If only sufficient room remains on the back of the note for one further endorsement, or when any word or words is or are written upon the note any existing endorsement or endorsements. (2) If the note is crowded with writing, or torn, in any way damaged or defective, or unfit in the opinion of the officer before whom it is produced for payment of interest or for receiving endorsement. (3) If the note hears an endorsement which is not in one of the forms enumerated in paragraph 41, or the signature to which is not that of the person or persons mentioned in paragraphs 42 to 45 inclusive as being qualified legally to transfer the note. (4) If the note having been enfaced three times for payment of interest is presented for re-enfacement. (5) If the endorsements are not clear and distinct, or if there is any endorsement made otherwise than in one of the endorsement cages on the back of the note. (6) If the note in question is a Counterpart Note (see paragraph 53) and the Treasury Officer has received information that it has ceased to be the property of a minor, or to belong to an estate in which administration is limited to interest, .

·Ifaa, o fr.4: ;; ;*f'f; (:; ; ; ;;« :?! £"i;-& - ?:; - ܙ: ܕ *) ܙܙܝܙܐ .! '.:'? - !; ! ?' :':r;.; ܙܘ!: f ) If inܐ ܕܕܐܕܝܨܕܨܨ ܙ;,' ܕ - ܙ܇܇::,y'rr .ܙ ܨܕܕܝܕ ܘof th ܗ ܫܙ ܕܕܙܙܙܫ* ; ;;;; ; ܨ ܃܇ ܕr :: r . ir ܙ ܕ: ܝ. ܕܕ fl . - rr per ܕܐ,] ܕܗܝܗܝ܇ ܀ :: !.-ri:܇ -1 ; *;;. (; :"," ' ܕܕ܂ - ܕܙܫ, r ' ، ، -f ru!.!-,ܙ ܐ ܚ ܕܨ»!) ܝܐ ܕܟ܂. 1 r1f•ܕܝܕܙܝ ? --- !ܕܙ ܕܕܟ ܟܕ ܐܕ ܕܕܨ 'n ; » ; 1 ' ; for rr h ܕܨ ܕ…ܟ܂.ܗ. ܘܨ I ; - . ! - w :; is fu. .ܕܫܘܐ- '} nܫܨܕܟ ܕr , ܟܐ :.r- ܙܙ ܕܬܙ ܕܕ ܗܕܐ ܨ rf:.ܕ.. r r:!ܙ ܨܙ ܢܙ1:ܙ ri : ( ifܕܚܩܤ ܕܕܕܕܕܨܩܪr ; rr ܟ ܕܐܐ !,rvul :ܕ܀ ܚܨܕܕ••q -,?, ܙܕܶ :'r !ܙ '!-- ?:i- ;: ܝܢ ܕܕܫܕܝܕܕ .ܙܐ ܐܕܕ ܕܝ:r r'e is rc : ui ; - ; -- :: I , : fܨܐ; ܗ݈ܝ ;:ܕܕ.»;.-i.-?ܙܕ iii « : - ? - :: rr ' rofܕܕ r of nܕܙܫܙfor - :: ch of y cnܙ ܀ ܙܠ. !rcr :: r r ܟܨܕ݂ܺ. ܝܗnr m nifirate inf'cr- : ; , Syr- r ܕ.ܫ ܐ ܫ !' :- ;:ܐܡ 1 :ܙܝ ?r - re !ܝܨܪܽܙܙܨ | ܕܙ rvfv - rw iv-"?: ܂ܙܕ:w ? : - nܐܐ ܫ !ܙܘܙܙ-coir.ܙܐ ܕܗ;:c - iriܐ ܘ ܙܨ ܙfra ܕܕ ܕܪܫܐܢ ܟ ܨܝ ܕ-nfra ' ܙ܀ ܕܕ . ܕܚܙ,?'R ܙܕ -; r ' ) « 3'am ܕ -rf ywr - , 5 . Tiܕܝܕ-!o !:fui*ܨ ܚܕܕ ܕ-nfa fiir?ܝܚܘrr ܘ ܟܕܕܪ ܐܫܕܫܐ!ܢ ܗ.{; a ' ff) ?ܙܫ ܙܕ ܂ܫܙܕܐܕܕ ", !?;!1 . ܙܙ -1,1 ܐ.rcܕܝܙܝܕܨ ;fa - if inܕܙ ܐܢ | 7ܕ ܂ܙ. -!-rmrܕ݁ܺܝܢ,r fcܙܕ --FPܕ-xf!- ܘܪ، ܟ ܙܕ in ܇܇܆܇܆܆ :.:I0'u'r ܫ !: ܕܗܢ-r' ܨܙܕܫ ffܓܝܨܗ ܘ -: ܡܕ.rfܪܐ، !! fu ; ܕ ·58 Paras. 60, 61] RENEWAL BY HEIRS OF DECEASED HOLDERS. ficate Act have not been obtained within this period, the person claiming to be his heir should be directed to apply to the District Magistrate for a certificate that he is the heir of the deceased. If after enquiry in the manner provided in sub-sections (2) and (3) of section 13 of the Indian Securities Act, the District Magistrate is satisfied that the applicant is the only legal heir of the deceased, he will give him a certificate in the following form: " Certified that -(the applicant) is the only legal heir of the deceasedthe last holder of Government promissory notes Nos.- -of the -per cent. Loan of- -for Rs. who died on un production of the promissory notes with a certificate in either of the forms mentioned above the Treasury Officer should require the person named in the certificate to receipt the promissory notes for renewal in the form given in paragraph 62 (iv). The Treasury Officer should then forward the notes and the certificate to the Public Debt Office in accordance with paragraph 62 and should certify that the signature on the certificate is in order. If the title to the promissory notes is disputed, the case should be referred to the Public Debt Office. NOTE. In this paragraph District Magistrate has the meaning given in the explanation to section 13 of the Indian Securities Act (vide Appendix I). 61. The holder of any note, whether renewal is actually required under these rules or not, may procure a renewed pote in lieu of his original security in any of the following ways, that is to say, he may present it duly receipted either in person or through a representative at (1) the Public Debt Office, Calcutta; or (2) if enfaced at a Government treasury, at that treasury for transmission to that office; or (3) if enfaced at Bombay or Madras, at the Public Debt Office, Bombay or Madras.

·Pa:. 2 or i;{ :, * ... م :- 0 : ۳ ۲:۲۳ na T۳۰ ام! ۴:۴۰ ۳: ۰۰! ع م { }1 (1) 2 سه 1 : 11:07 13':'I .! .. ::۲۱۰ ۰۹م !! !!!! الم . في ! ! ! ::۱۶ م. م : ۲۴ ::: إه !r:۲۳-۰۱۹۰ : ۰۶ به: ۲۲۰۰ م !! 15 ۰۲ ۲۰ ۰ !! : !!!؟ ۴۰ . . ،... !. ۱۲) ! ۲۰:۳۰ ۲۰:۰۰ : ۶۱ ( ۳۰۰) ..م . (: ... ... .مم : :fr : r ( 354 : 28Fi: :: م ...! } ۹r - !! ؟ {!.۹۱۹۰۹۴:in51: م ۲ ..! , م : ..! ۳۰۴ : ۳۱ :) :{;۲۴۶ ..! ! ! !) !! !! ( جم ۱۲:rr:۱۰ - !!:...! م: ۱۲ 3: ! » mit ::. : 14 115 114 1:13, م : . 11 . ! ! (2) :n : li : :: in life ( t :م ! ..! ۲۹۰۰۰ تا 1 : ۲۰::1 1:. In: l.fr c ۲-۲۲۸, 4:1:fin! (: ! :) !!.. ::!! . !!! ۲۰ : ۲۰:Tr م.! ۲. !! :: . !!!...! :: وriم 1. (1) : ام: م، ج! ۲۰!! ..! ۰ : ۲۳۰۰ in ;1 :::: :: ۱ : ۰۷۰) :::n { 1.11 : 31 : 53 in Fa ،!::.. ::." م . ! ! ! ۱۱:۳۰ بهم! ! ! all } اد"!. . ! ،،! ۲۶ ، " 1:۳:۰۱۲ : ال م :! 1 : 1 ! ..! م: i6 : 05:!!11 م! ۰۲۲ ال (5) !! :: !! - ! ! :: . :: :: :: : .۱۲) : 1:30 م !؟ :: :: :: :: ! !1 م 5.!!..! :: م.۱۱ ۰۰ : ۲۰۰۳ : ۳۰ ؟ :1 ام. :: مهما :.. :2:۳۰! ! ! : .م :11 | ۲۰ م ! 66 - !!! ;۳۹۴ :. .: م م م م م ا م : ۳۰۰ : : ! ! مه ، ۲:۰۰ 1: { ! :۳ : ۰۱::: ::::::: \r: : : : : : : : : : : : : : ۲, ۰۳:۴۰ !۰ ۰۹::::::: :: :: (11) !م؛ :rج 1 ::: م ! ۹ م ۴۰ ۰! !r:م، ۲۰ م .! ۱۰۱ - !! :: ۲۰۰۰۰ } .. !! : !م۲۰۱۰[ م::" .! ۱۰ ۲۰ :" .. او و پا مر وه و کوه ها ·60 Para. 62] PROCEDURE AT TREASURIES FOR RENEWAL OF NOTES. If, however, the person tendering a note for renewal applies for more than one note in lieu of the note tendered, the latter must be receipted on the reverse as follows, or in a form as near thereto as circumstances will admit: “Received, in licu hercof, two (or more) notes for Rs. respectively, payable to (name of holder), with interest payable ata -Treasury. Signature of the . holder duly authorised representative of (namo of Lolder). If the person tendering more than one note for renewal applies for one consolidated note in lieu of the notes tendered, the latter must be receipted as follows, or in a form as near thereto as circumstances will admit:- “Received, in lieu hercof, a new note payable to (name of holder) for Rs. -by consolidation with promissory note or notes Nos.- (mentioning the numbers and amounts of the other notes desired to be consolidated with it and specifying the loan) with interest payable at Treasury. Signature of the . holder dnly authorised representative of (name of holder). 0 (v) It has been pointed out in paragraph 57, that if a note presented for renewal is not properly discharged, Government's liability in respect of it is not removed by the issue of a new note. It is important, therefore, that the Treasury Officer should see that the form of receipt mentioned in clause (iv) above is clearly and correctly written, and that there is no ambiguity.as to the name of the payee of the new note. The name of the holder, as signed by him or as entered by the duly authorised representative below his own signature. should agree with the ·ܙ ܙܙܙܙ ܙܙܙܙ܀ ' ": :ܙ . 'r ܘܨ ܨ ܀ ܕ ܕ ܀: ܕܙ ܂ .' ، : ܕܪܝܨ ܡܨ ܕ *ܐ ܂ •• ، ܐܸܢ ܀: ܨ ܙܨܕ ܃ ܃ ܕܕܝ ܪܨ ܨ ܀ !+ 'rc v :; : ( a !، ܕܨܕ 1 ܙܐܐ ܖ܇ ܀ !: !، •ܕ ?*) ;:-.; r 1 : r ' . 7'rr' :: ܕ ܐ !: vof .'-.܂ ܐ ܫ 'x } ; ܕ ܀ ܕܨܝܢ ܙܕ،،ܟ ܀;:r- - .. : ; : rv i: ܨܕ. ܕ.} . !; ;;fr . : ir .; i ܙ cxix ::- ܘܕ ; : ܢܐ ܕ 'r :! ' ! r} | .ܙܐ :".r : ! - 1 ' ; . ! ? : - yl} 11 - uy : : : 1. :* :* :* :* :* :* :* :* ܠܐܕܣܝܨ. ܕܕܕ ܙ: ܕ:: :rr fiܙܐ̱ܙܕ c ri : ? r!:ܙ r . : ! c Ro r .- f - !r': ܕܙܫܐܢ :; ܝܢ-' ܕ!.r , - rܕܢܢ!- ܐ :'?" ܙܫܢ܇ ܕܐܝr ! .!، ! -. .;:fi ? -oi r -; ; !ܕܢ ܐܢr-; ܙܐܙܕ - :: *: ܐ | !rܕ!!ܕ 'rr ar iir!،ܕ ܘ ܕ: !ܙ-!frܪ ܕ ܚ. : ܕ ' ، ?: ܕܨ 'rv . . .. ! ; ! - rr :; -' ܙ- :::r ) : i : - { r ; - r) ܫ ܕ ܕ . ܝ -. ܨ܀ ܐܢ r ܢܕܕ ܕܟ . ܙܕ : ?', ܙܫܝܢ ܨ -. " ?, ܙ ܕ -ܕܝܐܐ ,! :.xn ܂.…q.'1 - !: ' ، ܕ |ܐ ܕ: ܕܐ ܟ ܬ ܀!} ?:::- ; -; - ܙ: ' ܕr * . ܙ!a - --ܙܶܐ : ܙ.ܕܢܠ. ܕܗ܇ ܕܢ ; ܕ. .ܝܠܝ ܀ܕܕ. ..ܙ1 r: ' ܙ -r:܇:') ܕ ..…. ܝܠ :; :: - -: ! (:f ܙܝܢ - : ܝ . - | ܕܕ tܗ .ܕ .. ܀ ܬܗ. ܀ ܕ ·62 Paras.-64-66] PROCEDURE IN CASES OF DETECTIVE TITLE. renewed at once under a bond of indemnity, which should be for twice the value of the note. (1) Tf the defect, however, be a serious one which it would be inadvisable to overlook, or if the holder, where the defect is formal, refuses to enter into the bond mentioned in the preceding article, then the Public Debt Office will refuse to renew the note, or pay interest until the defects in title be cured by the holder. (c) In cases where the note belongs to a minor and representation is limited to interest, the Public Deht Office arranges for payment of interest in accordance with paragraph 98. 65. When there is a dispute as to the title to a promissory note in respect of which an application for renewal has been made, the Public Debt Office refers the case to the Controller of the Currency for orders under section 13 of the Indian Securities Act. Nore.—The Public Debt Office, Bombay, refers such cases to the Deputy Controller of the Currency, Bombay. 66. When a note is under renewal, the interest on it, pending the issue of a new note, can only be paid by the order of the Public-Debt Office. Dispute as to title Interest on notes undor ronoval.

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·64 -- Paras. 69, 701 REPAYMENT OF TERMINABLE LOANS. be referred to the Deputy Controller of the Currency for orders. Bearer Bonds, 69. The bonds will be payable either at the treasury or sub-treasury at which they are registered for payment of coupons or at the Public Debt Office of domicile in whose books they stand. When any such bonds are tendered for payment at the treasury or sub-treasury, at which they are registered for payment of coupons, the Treasury or Sub-treasury Officer. should make the payment of the principal and also of unpaid coupons, if any, , irrespective of the amount of the bond. No receipt need be taken from the presenter, the bonds being payable to the bearer without regard to any endorsement that may appear thereon. The bonds should be stamped “Paid” at the time of payment, the date of payment being noted thereon and should be removed from the register of bearer bonds (Form 5) maintained at the treasury. Stock Certificates. 70. Each Public Debt Office will issue, along with the last interest warrants due on the loan, an intimation that no further interest warrant will be issued and that the principal will be repaid on surrender of the stock certificate at the treasury or sub-treasury at which the interest warrant is payable. Payment of principal should be made at the treasury or sub-treasury concerned on the surrender of the stock certificate and a receipt should be taken on the certificate, itself. which should read “Received the principal duchostinitine Cheitificate.” The surrender of the stock certificate must be insisted on in every case, and skould the owner of the stock have lost his certificate he must obtain a duplicate from the Public Debt Office before discharge of the security. The receipt for the discharge should be signed by the registered holder whose name ·۶.۱ ۹۱۲۱۰:۲۳ : 14:14:۳۸۶. :::. :0, : : : : : : :: :: :. .: ۰!! .. - م.!! 2:15:00 : : : : : : : ۶۰۰۳۲۶۲۱*۳۰ ۴::!:: م ۲۰:۳۰} !! 11:45 م 1 .::"" :r . :: 052 : ۲ ! ! !! : r .{ }.! ! ! : به : ۰۰۰۰,!! 25 : « 151 :: :: :: :: :: !! - T360.: (۱۳۴۰ : ۰۰۰ :: :: :: .. م !: } : ۱۶ - !! :: :::cr 1 جم !۱ :: .2: 00، 4.! :!. ! . ! . ! . ! ! ! ..!} : { ::! ۱۰ ال 30 ۰۰۰۰ ۲۰:۰۰ .::: :: :42301 م.}} :: ! ! ! ;43) } :3) :: 1 : 1 :::: ، ،! :::::::: ..:۱۰ ۰۰: ::::: 2016 : : : : : :: .4: 45 م ؟! :: ۲۳۰ : ۰۰ : ۲۰ !.: ۲. 0:11. !. . . . ، ، !!.. :::: ! ! ! !!۲۰ :: ! it 11.05.13 ) :) :: 1 ::!!! ! . 16 : - : و م . :: .،! م,11 ۱۰:۱۰ 1,110 :: !!.. {10 ! {10 :: :::. !! !! ! !۹۲۰ ۱۹۰۱: م.! !! ..؟ :: !!! 14 s, "tr/113: 1 { tr. ::::r j• Ir::"1: - - - ... } : 30م و400 40 مم - : م م م:00 م 1 (2; ? 0:51 5:13.! :: .-! « ۱۰۱۰ ۰۰ : ۰۶۲ ۱:: . :: . . ء ۰!. . -ة !.... '' - ۹۶.۴ .۱ :11. ( :: :: ::۰۰ : ۴:: م:: :: |:۱۰ ۰۰ :: :: :: ۰۰:34 ۰۰۰ : ۱۰ :: , ۱۰ ۲۰۰ ۰۲۱۰ ۳۹:T .! :: ۱۰ ۳۰۰ ؟! ۱۱:۱۳ ۲۱::..؟! 4:۲۰ :: :: :: :: :: :: :: :: :: :: ::() : ۴۰۰۰۰:: 10: 15 " یع 8 ::::۱۵:. 1 50, :: :: مل :: !! م ۳۰

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·?ܝܙܙ .!ܕܕܕܕ 1 111 :1 '1f'ܙܠ. ܐ{'} ܕ ܗ . ; :. -::rܕ ،;_; ' 3?; ; ܙ::iri :: r : : r- _ { i--.:: ܕ… ܪܙ rܢ !ܙ: ܝ ܕܕ ":: ::{ - !; :.::: ?:: r ? c- tc , r،ܕ ܕܬܕܐܐܐ ܐܨܪ ܙ ,: ܢܕ ܕ ܙ 1fY !ܐ ' ، ܙܠܫ.܀ :": frܪ.ܙ ܕ!: :: ܂ܐܚܢ ••i - rin:) .) ܐl:.ܕܫܐ ܐ: ܢ ܀܀ ܘ ܐܙ ܙ: : rroܝܐܙ-.f - .ܕܢ ܐܐܕ ܙܕܐ r ' ܢ ܐܕ. ! ,' ! -r:: ܕ?' -r' , ܙ:ܝ.ܐܐ :... ;:.:- …ܕ ' : ܙ:܀,;rܙܐ ܕܕܕܢ ܙܐ ܆܆܆܃ ܃ : ;. :! ܐ ::: :::: ܝ :.;) .. :: ::I-:::: ::.:1 ܙ ;-; ::: !; !ܢ -:": ܐܕܨ - ܨ",:- !ܙ ܙ!M ;:::: ܙܕܨܝ ܐܙܕܙ ܕܕ fܢ- ܐ ܝ.ܙ ܐ .!;r ; ! . " aܕܕܚܢܐ ;:.'; ܀ -cܐ.:r 1 : r:ܝ :.:I - ܐܙ ܙ:, ܐ»;..« .-!ܙ ic!:*ܐ: I ; C) ܕ ܕ:..:1 ܕ::-ܙ ' ܙ -!.":i " T'ܕ݂ܙ !:i ;; 1 : T ܀ ܕ !:Nui! ? | ܕ-:: .r::::) ܘ :!!ܐ ;:,-;! -i::r::: ܙ :4 - ܕ - !: )f ܙ::::11܀ ܙ: 1 ::ܐܐ ܟ : ܐ ::::- ܙܙܕܠ £.!ܕܬܐ . ' : ܕܙܐ ܙ "..ܐ ,!ܢ ܕܕ:£ ܕ ܨܫܝܢ .'f rr ' rܝܙ : ': ::: r- ! r ; !.) ܕ' -! ;r ܐ ܐ ܝ !: ܚ : ܕ. 1,; ; ' ) -F ! : ܙ ||ܝܺ .:; :":; ܝܕ ܕܕܨ ܕܢ ܨܕ -. -. -,,; ܕ ;) ܐ. ܙ ܙ ܐ | ܕ ܂ܝ ܕ ܪ4 !،، - !, -r: : ' r: ܨܕ ܐܢ ܕܕ ܠܐ ܐܐܙ - '; ; ": : ?', ܙܕ ܢܕܨܨܕܪܝ - .; :, !' . ;.. .;ܙ n ܕ ܕ ܀ ܕ ܀ ·68 Paras. 75, 76] REPAYMENT OF TERMINABLE LOANS. 1 jllitcrato persons. certificates so produced should be retained by the Treasury Officer and filed. In cases where the discharge of the father or mother of a minor or lunatic is accepted without production of a certificate, the fact of such relationship should be certified by the Treasury. Oficer on the back of the scrip. NOTE.-In this paragraph District Vagistrate has thic meaning given in the explanation to Section 13 of the Indian Securities Act (ride Appendix I). Dischargo by 76. In the case of illiterate persons the manner of discharge is provided for iry Rule 37 of the Rules under the Securities Act (vide Appendix II). In such cases the receipt for discharge should be signed by a Magistrate (the Treasury or Sub-treasury Ollicer may sign it if he is a Magistrate) on behalf of and in the presence of the holder, and a certificate should be given by the Magistrate below his signature to the effect that the receipt for discharge was signed by him at the request of the holder after having been previously read over to the latter and that he is satisfied that the effect of such discharge is fully understood by the holder.

·ܕ. ܕ .ܕܕܕܐܐ {'}; I'fi :: 1111 : : ;, ' ܕܕܫܪ ;i ? ? ? ? ?ܐ"..ri :: r . :: r fr -- ; - irܕ. ܀ ܝ܀ ،، -- :..:: .! --! r- : i ? ::: ' , : : " r' .ܩ ܕܕ:; ܀ ܂ܕ܂. ; -;i: ; :: '.' ܕ ܙr; .ܨܠ ܙ:-; - ' .܀ ܕ :-:fr ::: ܕ̄ ، . .. ;: !11 ' ܐ ;- ܢ ܙfr ( : ; ' . - f; « ܕ;: ::: ::ir :: r : i- ' rܐ w ? : 1 ' ،، fܐ ::" : ܀ ܗ , .، ܃ ܃ ;: '": -r-.ܙ ܐ: ܐ ܇ ܀ . r'ܬܙ -.f ;•ܐ :r: !ܪ ;.. ܐ .. ܗܐ ܕܐܸܢ .ܙ rܕ ܕ܂ܐ ::: : I.:-i:: :.::. . ܂܀ :-! ...:ܐ ܙ: !:1 . ܕܠܐ :; Ii * :: - ::: r . Iri - , - iiri) ܕ :;.: !::: :'ܙ ! . -!;: '") !1 : 311 ; ܐ ܕ:: ܕ ::: ;:::?! !.. ? !:rܕ܇܇܆ܙ ܘ :" !ܨ ܕܙ ' r:ܕ - ܀-;ܢ -P. $ :::: : r} . ' ܕ - !: ܕ .' ::::- -: :: .1 ::II ܕ ܕ ܐ ܙܕ..;- ܟܙܕܠ. :܀; ! ܕ ܙ ܙ ܕ ܕ .;I .., ܕܕ ;'.-1. r:: ܕ ܙܝ :.::; ܐ ܚ ܝܙ ! ܐܙ .ܨ ܝܨ ܪܙ :: ܙܝ1 c :: . :ܚ܀ -:: :: : : ܢ ܕ: !; .;; ܕܝܐ::: - " ܕ ?:ܙܕ ܝܢ ܕ ܙ ܙܙ ·70 Paras. 78-80) SECURITIES HELD BY GOVERNMENT OFFICERS. with the rules in this chapter unless any of these Courts so direct. Gencral. instructions, r' is (C) Securities held by Municipalities, Port Trusts and other public corporations may at their discretion be deposited with Government and dealt with under the rules in this chapter. 79. It is of great importance th romer' r;ſicer should not, in his official.capacity ay deal with promissory no r, depositor, or other perso not absolutely clear or is therefore, carefully sc light of the instruction reason to think that an the last endorsement) reason, he is not satisf senting a note, he sh instruct the presenter t Office. 80. (a) When prom a Governinent officer f wish of the depositor period of deposit, the inter follo Notes dcpositca for moro than fivo years. on the If ·taa, t! همcr:۲۲) هم :!: ۲۱۰۰ م .. تو'! • ما : ۰۰!! ! ) 110 ، ' جم !!!) (۲۴۲ ۲۰۰۰:۰۰ ۹۱۱:۱ 1.50: (۱۰۴ ۲۰۰۰۰ ۱۰ : ۱۰ ۱۳:۲۰ ! ! ! ۹۰۰ ۷۰۰۰۰.۱ ۰۰۰ ۰ ۰ - ۲۱۱۰۰۰ ۲۰۱ ۲۰۲۴ :::::::: .. .. ! : ۹۹ ۱۲۰ ۱۱ ۱۰ ۹ : :: ::۰۰:۲۳ ۱۰ : ۰۱:۰۰ ! {{• 1000 { : :::۹ ۰ ۰۲۱ ! ۳: -1 مم ::: " : " . ! ..! ۱۹:۰۰ ۱۰۰۹۳۲:: ۰:۰۲ ! ! :0!i 3 10 16 : ۱۶: :م :::. ; .ili!! !! !! 0 :1310 11 12 (0) ۱۱۰ ۰۰ : ۱۲۷۰۰۰۰۰. ؟!!. .. :" :: ) ۱۰۰۰۰۰۰. : : : : : : : : : { 1 ؟؟ ؟ ؟ ؟ ۰۰۱) '۲۰، ۱۲۹ ۱۰ :i ! !! !! ۹i 10 مم م ! 11 ) .: ! !::1:2 .۱۲:۲۰ : ۰۱: '.......T :3 *:() :1 م ! ۲۱ : ۲۲ 1:06:50 .. : .. !! ::.::::: (3::!. !! ! ۱۶۳۰۰ ۲: ه ا م ! :: م - . ! 3 + 1 :r ،م! ) » . "! :: .::. • . ! ! !! !! !:: 4 '۳۰۰ :. وم .: ؟؟؟) .. !، ۰۰۰۱۰۰! 10 :: :'' (3) 12 !! -۲۰ :0 :::: . : ! :: :: :: ::۰۰ ! . م :;1 :1 د). :: .:.:: ! | ! م : ۰۹ ۲۰ ·70 Paras. 78-80] SECURITIES HELD BY GOVERNMENT OFFICERS. Gencral. instructions. with the rules in this chapter unless any of these Courts so direct. (c) Securities held by Municipalities, Port Trusts and other public corporations may at their discretion be deposited with Government and dealt with under the rules in this chapter. 79. It is of great importance that a Government officer should not, in his official capacity, receive or in any way deal with promissory notes if the title of the presenter, depositor, or other person from whom they are received, is not absolutely clear or is in any way defective. He should, therefore, carefully scrutinise the endorsements in the light of the instructions given in Chapter y. If he has reason to think that any of the endorsements (i.c., not only the last endorsement) are irregular, or if, for any other l'eason, he is not satisfied as to the title of the person presenting a note, he should refuse to accept it and should instruct the presenter to get it renewed by the Public Debt Office. 80. (4.) When promissory notes are to be deposited with a Government officer for more than five years and it is the wish of the depositor to draw interest on them during the period of deposit, the latter should be required to draw all interest due upon them at the time and to endorse them as follows: If the officer with whom the notes are to be deposited is in the Post Office or the Telegraph Department—"Pay to the Accountant-General, Posts and Telegraphs" or Deputy Accountant- General, Posts and Telegraphs.” Notes deposited for moro than fivo years. In other cases- In the Madras Presidency—“Pay to the Deputy Controller of the Currency, Madras.'

·ܕ6 .Ifa ::: : r !, ..$ ?:": '- ܨܢ!»rr - f"1 ܊ܕ܂ ܐ .- -} - ;in t " .! ܢ .ܐ ?. ܫܨܕܕܕܕ'} ܫ ܕܙ , ܕ-!ܕܝ ܀::::} ?ܝܨܕ?i""} ܕܙܐ : -r' : ܕ ܙܩܕ:r- ' ܗܢ ܨܕܨ.-cx ,-; ܕ ܕ' 1 ܙ ܙ܀ ܨܕܕ ! ! ܖܕܼ:r; ܙܙ ' ܕr- !; -ܕܝ، ܕ |ܢ| :'r:; ܙ!fܪܙܙ ܐ:»:ܕ - -rf"ܢ ܕܝ ܐܐܙܐ ܝܐ ܂ܐܙܪܽ ,?-?r.3 , : raܙܬܨ tti ; ܚܝܐ,?' "?'? r ; riܕ !,;ܙܗ ܙ'rܫܐ : .; , 1 ܀ܐ1 ܙ ܘܕܕܕܙ ܫ !ܨ ܟ ،ܕ }rܕ.-ir :ܐܝ rܨܕܕ ܚܢ !: ܐܙܫܕ ܠܐܕ -.: ܙ ::r : frܝ ;!r'ii - a'3ܢ ܙܕܪ :-iܐ • :1rrnrri ,fiiit : il - farge - re! ..!ܙ ܙܕܙ ܆܃ ܗܼ.ܖܗܼ، If t [,) . ;." ; ܙ ܙ!?;-rmܙ. ܕܕܕܕܨ!f % fiܢ ܨ»!,rro،، ܆ ܐ .!!! ܙܙܙܠ. ܙܕ:'S : I ܕܕܕܙܙܐܙ}! ܓܙܙ ? 'r!.' . ܐ !ܕܨ --xܕܕ.j•ܬܐ ?fimi -:[: ܙܪ ܕܪ w " !: }1 ܝ ') ' ܕ - ?'OF r :: fr : -x ;7'1 . ?; ܙ!; ;; ܕܝܢ ? v - ! ܐܙ i-ܐ a- : f !.;ܢܐ ,!ܕ!-:::} ::ܕܟ݂:.*! ܙܢܙܪ.. ܝ ܕ .ܝ irrra;! -:"1 r 1 . .: r: ܕܪ ܪܟ ܪܙܕ• •ܕ ff :) ، * r } } } .ܕ ::::" !! :lA ' : ::: r ( ' .r " ! ? r : n .ܙ-rr"1 ::::ܢ ܕܕ - :: ::l ;: :ܕܕܙܕ ܙܪ ܕܫ "' ܙ - !; ff ' ܢܙ :z:: :1 ? ܙ ܕ!:r ' " ::: i ܙܕ :: !n' :!|ܪܕ ܕܨ ܙ , ': :: ܕ -r: :ܐ .'1 !ܕܚܫ ܂. . .' !! ܕܝܢ ,*. - '} } ܐ ܝ ܐ .ܝܕ .ܢܕ ':-܀ .ܢ .);: «'-:::! ?:ri;- ·72 Paras. 82] SECURITIES HELD BY GOVERNMENT OFFICERS. Payment of interest, return, or sale. Except in cases (c), (d) and (c) the Account Officer or the Deputy Controller of the Currency receiving the securities will forward them to the Controller of the Currency. 82. (a) Notes forwarded to the Controller of the Currency, etc., in accordance with paragraph 81 will be converted into stock of the loans to which they severally appertain. The interest falling due upon the stock will be remitted without deduction of income-tax periodically to the Account Officer or Deputy Controller of the Currency concerned by whom it will be distributed (after deducting the proper income tax and commission) by payment orders among the depositors. (6) The currency of these orders of payment is limited to six months. If any are presented for payment after that period, the presenter should be referred to the officer who issued the order. (c) On application to the Controller of the Currency or the Account Officer or Deputy Controller of the Currency concerned by the officer who forwarded them, notes so deposited will be returned or sold. The above officers, save where they have received orders from the Local Government that the securities pertaining to any endowment are not to be sold or given up without the orders of Government, act purely as the agents of the officers from whom they received the notes; and the latter are responsible for the sale, realisation or return of notes in accordance with the conditions of the endorsement. 1. It should be observed that when a note is delivered up under this rule, it will not be the identical note which was sent for custody, but only another note of the same loan or of the loan to which the original note was transferred. 2. An officer applying for delivery of a note should always specify at what treasury he wishes it to be enfaced for payment of interest.

·{farag. &3,& : ܂. ܕ ܝܨܕܨ ܕܐܼ ،،، ، ،،،،، ܕ، ܗܼ، ܃܇ ܕ ܕ:. ܙ,! -r;. 1 : " r :: r - ?: ܕܕ -fiir : , : r ܕܕ ܕܙ ܕ݂ܙܝܐ :ܕ - -r::ܕܐ - !: .:i..;: | ܪܟ :f - :::: + ? - rr، ܕ-J ? . : r ' : , .-- : ! r :r;r - ?: ! : ܨܕ. ܙܪܕr :: . ! .r- : ? " ? !! f ܝ:: r ; r : ' rri ܐ ܐܢ!!. : :- ܀ :'rܙ ܙܪܐ ܘ {T .r. :: rq ' ' -rܕܕrr !; !ܘ ܕrr ?€ ?:ܕ܀ ܕ - ܕܙ ܠܕܕnifi f ، rr ::».;-!, ܘ !! ;:rr rr rii * .;fc ::: - .- Iܟܕ ܕܙܙܐ ?" '0 ;frri : r !.-- -.:r܆ ܙ ? :"' ri : ; -... ? r -.r ; frܕ !.) :rn - fro :() ;) : ) :!rܕܕ-;r7 , x ܙܕܕܨ܀ :riiܙ ܗ ܕrulܝܙrܘ crcr ; irn ܕ... ܕ ܕܙ ܕܕ ܟ !، ܐܙܪܪ̈ܐ f « : 1 - : - 1 ! r f ? - fragr ܐܙܪܙܙ ?ar ? " r܀ ܕ ܐ -r: : ܐܼ ، :;>!ܢ ܩ : :!!ܙ ܕܙ ܙ: ، rniܕfit i :: r - 1 : 1 ,! ;:-; ܕܐ: ، ܐܐܙ ܙܕ | ܐ :: !: :r l : .rri ;. ririܕ ܕ ܙfor yܐ. ?:c r ?; ܕ !, !ܕ݂ ?!»:-:r -! ܕ - ;' r.r ; frܕ -r܇ ܀܃ ܃ ... ܕ} . !; xrr.qrr ܕܢܐ ;., ܙ. :... ܝ. !ܕܕ :rrj :: - .: : ' :: - ( ; , ; : " : aa ' -- r- : cfr ܨܝܢ ( ! -" ܙܕ ܇ , : ;r : : r rr ri، ܐܙ '! ܕܪܕ ܙ، ff ܟܙ ܙܙ ܕܩ r:ܝ .;-!ܙ i:ܙ?inc!-'ܙ -rܕܕ ܕܗ ?r : ri!ܕܟ ܕf-! ܚܙܐ ܝܙ: r:: ܨ ܃ ܊܇ ..; "" i 1 " ? ; ' l ! ' r:) 4 ܘ :- y - ' ܕ ' :::: !ܝ !'.: ܝܕ ܙ.:: :: :::. ., rܕ: ܝ , : ܕ ܕr *. - ܕ: ܂ ܕ ܟ.ܝ ܐ: ܝ ܕܙ ! ;.:-"ܢ ܫ ܕ: ܇ ܀: :ܝܕ rܕ ܕܨ * . !r- r ܕܪܟܕ * ܘ ܂ - ܝ-,"، - !; ; ; ; -:- :- . -' -' ..' ."'! - '! ": : -- ܕܨ ܀ ·72 Paras. 82] SECURITIES HELD BY GOVERNMENT OFFICERS. Payment of interest, return, or sale. Except in cases (c), (d) and (e) the Account Officer or the Deputy Controller of the Currency receiving the securities will forward them to the Controller of the Currency. 82. (a) Notes forwarded to the Controller of the Currency, etc., in accordance with paragraph 81 will be converted into stock of the loans to which they severally appertain. The interest falling due upon the stock will be remitted without deduction of income-tax periodically to the Account Officer or Deputy Controller of the Currency concerned by whom it will be distributed (after deducting the proper income-tax and commission) by payment orders among the depositors. (b) The currency of these orders of payment is limited to six months. If any are presented for payment after that period, the presenter should be referred to the officer who issued the order. (c) On application to the Controller of the Currency or the Account Officer or Deputy Controller of the Currency concerned by the officer who forwarded them, notes so deposited will be returned or sold. The above officers, save where they have received orders from the Local Government that the securities pertaining to any endowment are not to be sold or given up without the orders of Government, act purely as the agents of the officers from whom they received the notes; and the latter are responsible for the sale, realisation or return of notes in accordance with the conditions of the endorsement. 1. It should be observed that when a note is delivered up under this rule, it will not be the identical note which was sent for custody, but only another note of the same loan or of the loan to which the original note was transferred. 2. An officer applying for delivery of a note should always specify at what treasury he wishes it to be enfaced for payment of interest.

·;,3 .ܝܳܐ::} ܘܚܙܐ ܙܙܕ ܙܙܙܙ ܙ ܙ ܙ ::. .. .r ! - :, : : ' . rr ': ; ܕ ;fc- : ! : ! f . - r r ; r ,'!܆܃ - ?: !: ...;?!» ?.: ܐ ;:-f ܘ ܙܨ ;:::f : n: ܕ܇ !: ، rܚܨܕܝ: :ܐ :f?r - ". ܐܼ ، :: ::: ::: ܕ--.!ܕ ;.: !r - juici ! « " rmܨ - ܐ 1::: !ܕ ܕ ܙ-!rܕ .; . ?T ?r ! ? r : " : r:ܕ ܙ ܩܬܕ }n ܕܨ- ܗ ܙܨ .. v - !; !., ܚܕ* iii ܕ :;-.Fܝܢܐܢ ܘ ?: ?,vrrix - ܐܼ ، ;fc ::: - turܟ܇ ܕ ܙ ܕ ܟ -?;: ܟ ܕT ; r ܂ . -; ;) : :- :: r܃ ܃ ܊ܕ ܢ-i:"' ܕܕܕ }& .rc - if -:() ;.') f ? r - !; ܙ: ܐ ,'.r :: rܕܕܕ: ܝܐ:., :iܕܙ ; -rr r :: xiܕ ; rr ܕ !: ܙ ::: ܐ: ܟ݂ ، ܙܙܕܐ -f :: rܟܙܕ:; ii f ،، " ..-- : ! rܕ ܕܟ *ܟ ?;- i ܕ ܕ ،r ! -- -- ! . ? ; : c ?: !:ܙ ܕܕ ;' ܙ;: ܘ ܙܙܘ x ; " :: f : 7 - : ' in-; ܕܙ ' ܢ !. ܙܙ | | !!!!! : ܕ-r f- . ! « : - : - 1 ' , cir:: '::; ..: : ' :- ܙ: ܕ ܇ ܀ ،، ' ܕܪ ?r : ? " - r ' : ; . * - rܙܪܐ -,?r- .: riܕ݂ܙ|tr .--- ?: : .? : r :? rr rif ! - 15 .": ܕ ܕ، ܐ ، ܐii ܕܖ ܜ، : :: .;"ܢ ;…-i:ܐ i turܨܕܨܕܕܕ-!r oܕܕ !ܙ ܙ"-, ܊ܐ ܝܐ .ܙܐ ܐܕܗ : : .: - ;.; <-- 137 ;:) ܙܬ ܕ ܕ ܀ ܢ ܕܕ ܀ ܢ ' ܙܨ ܙܕܕܕܝ ܪ ;} A .ܙܐ ܕܙ ܕ ܕ ܂ܐ ; -;.. .;.", -.. ܙܫ ': ܟ ܗ ܗ ܝܙ ܙ 4:;: ܪ , :T ܕ܀. ܀ .'r ܕ ܙ ; ': ܕ: ܀ ܙ ܕ ܐ |. ܕ ! . .ܐ ܀ m ;܀ ܀ ·74 Paras. 84-86] SECURITIES IELD BY GOVERNMENT OFFICERS. the case may be, and the Presidency towns of Madras and Bombay where they will be lodged with the Deputy Controller of the Currency, Madras, or the Deputy Controller of the Currency, Bombay. The depositor may draw interest on these notes by tendering receipts in the visual form countersigned by the ollicer with whom he deposited them. (1) Tf promissory notes so deposited are forfeited for failure of contract, they should be forwarded to the Controllor of the Currency who will arrange for their renewal in his name. After renewal they will be sold and the proceeds credited to the department concerned. 85. (a) Notes received in a treasury for safe custody under the preceding article muust at once be entered in a register in Form 19, but no record need be made in it of any interest payments. (1) A receipt should be given for all notes so deposited in the same form as the register, the column giving particulars of the return being omitted. The receipt should be reclaimed when the notes are returned. (c) The return of a note should be noted at once in the register in the column provided for the purpose. 86. (a) If it is desired to sell a promissory note held in custody under paragraph S2, application should be made to Controller of the Currency or the Account Officer or Deputy Controller of the Currency, as the case may be, who will arrange for the sale and will remit the proceeds. (6) When an officer wishes to purchase a note out of any funds which he holds in trust, he should obtain in favour of the Controller of the Currency, the Deputy Controller of the Currency, Madras, or the Deputy Controller of the Currency, Bombay, as the case may be, a Remittance Transfer Receipt or an Imperial Bank of India draft, for the amount of the market value plus 5 per cent, to cover any payment that may be necessary for interest due on the Salo or purchase.

·ܕܬ ,Paras , ] ܕܨܢ -rܢ .r :": '. ܙr ' r ( v . .... - ، ، -- r :- 1:-…ܕ ܝ ܕ | .| ܀.| ;? ! - .:::1 : ':- ܙ: ; ܕ ܕ. 1,3 1)-' :: ":; ܘ: ,;4-";.r.s ; rc : ! . : r . ! - rܕ ܐ ܕ܇ ܀܃ ;: ; -;"; !) ܘ !: ! :ܕ :!.:. ; ! ;ic- riܐ :ir-- :::: ; r 1 ::: .. cܐ ܐܸܢܙܕܝܼ ܕ܇ . | !.!:. ܙܨ ܨܕ ! -f:? ; : cx ' ܙ:..-:nn ; -X - !; ' ܙ ܕ-r ;. ; . ; ( ::: . ' iܠܐ ܕra v "?ܐ -.. …ܕ ::: ??; -ܕ ܝ !ܕ i- :".; ܕ'- ܕܕ1 :ܕ13 ܐr'" ;!-- ܕ ܘܕ܇:::: :ܐ ..:: ,].-.ixܕ:rr ܙ ܐ ܙ4 : .,ܙ ܀;f ; ? .- * rrܐ ܝ} ܕܐ· ܕ ::: ܙܐ.;:; ܕ ܝ ܕܕ ;iir- f .ܙ :,j: ܙ ܚܝܳܐ :frܢܙܕܕ1 x ??v???) ܝ ܕ: ;, -!! :| ' "\ - !; ܝܝܕ : --c- rr : : iirܐ ܂-?ܐ،ܕ!! .wn . " !! ( : !!! !!! ، ' :: , ( " ??? v ? yܐܐ ܕ،، ܙܝ ܕ ܡ ' ܨ ܨ ' ܨ ;»:i ! r: ܕܙ ܝ ܕ ܂ܐܐ ܕܕ.r -,' ܕܝܢ -!: !ܕ a'n ; :- :::" ܙܙܢ܀ ܙ:ܕ ܙܙ:; ܙܕ !?:r-:' ܙܟ.܀ !'j . :: r ܊-c! :::ܐrr ܝܕܐ ܝܕ: r :1!,: ܐ . ": ܀ .} --!ܢ;; ܐ܂ ܙ ܙ ܙ ܬ ܪ ܀ ܀ ܀ & !

·76 Paras. 88-901 FFICE -- INVESTMENTS BY PUBLIC OFFICERS deducted from the payments next due to the body or person interested, and credited as Miscellaneous Revenue. 1. The fee of one rupee, levied by the Public Debt Office, for issue of a new note, is also charged against the officer on whose part it is required. 2. Security deposits of Government servants are exempted from this commission, 3. Security deposits of Banks holding regimental funds under Financial Department Resolution No. 3956-A., dated 22nd July 1.902, are exempted from commission for drawing interest. 4. This commission is also not charged on investments through the Post Office Savings Bank referred to in paragraph 86 (6), Note 2, and also in the case of investments on behalf of the Treasurers of Charitable Endowments. 88. The Controller of the Currency or every Account Officer or Deputy Controller of the Currency who receives notes under paragraph 81 is required to publish at the end of each calender year a list of the notes in his custody. Every Government officer with whom a note has been deposited ex-officio should watch for this publication, and bring to notice any omission or error in which he is concerned. The lists will be made up in Form 20 and published as soon after January 1st of each year as they can Publication of Accounts. be made up. Municipal Debentures and Port 89. Municipal debentures and Port Trust bonds deposited with a Government officer ex-officio, will be for- Trust Bonds, warded to the Controller of the Currency or the Account Officer or Deputy Controller of the Currency mentioned in paragraph 81. These debentures and bonds will remainin the custody of the local officer if the interest is payable at the local Public Debu Office or branch of the Imperial Bank of India; otherwise they will be sent by him to the Controller of the Currency, the Deputy Controller of the Currency, Madras, or Deputy Controller of the Currency, Bombay, as the case may be. 90. The following are the rules regarding investments officers, in securities for funds held in trust by public officers for Investmonts by public

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·2 78 Paras. 90, 91] NOTES DEPOSITED FOR SAFE CUSTODY WITH TREASURY OFFICERS. Notos deposited by tho public for safo Officers. facts of the case should be reported to the Local Government, and the Local Government will then, by special orders, make such arranger ments as may be necessary to protect the interests of Government and to secure the safety of the trust funds or securities. 91. (a) Holders of promissory notes may, if they so desire, deposit them at a treasury for safe custody. Such custody withs notes should be en faced for payment of interest at that Trongury. treasury and should be endorsed by the holder in favour of the Treasury Officer. All arrear interest due on the notes slould be drawn before the notes are tendered at the treasury. NOTE.-This facility will not be allowed at the Presidency towns or in districts there the Government treasury business is managed by a branch of the Imperial Bank of India. () Application for such deposits should be made by the holder in the prescribed form (Form 21) which should be kept in stock at all district treasuries and sub-treasuries and should be distributed freely to applicants. (c) On receipt at the treasury the application should be carefully checked in respect of the details entered therein with the promissory notes tendered for safe custody. The notes should be examined to ascertain that they stand in the name of the applicant, that they have been duly endorsed by him in favour of the Treasury Cfficer and that there are no defects in the previous endorsenents of the nature described in Chapter V. If the application is found to be in order and the notes are free from any defects, the former should be registered and the latter accepted for deposit, an acknowledgment in the prescribed form (Form 22) being handed to the applicant. If the “ notes are in any way defective and the applicant's title is not free from doubt, they should be returned to the applicant who should be asked to remove the irregularity noticed

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·80 Para. 93] REALISATION OF INTEREST ON NOTES DUP(- SITED FOR SALE CUSTODY. Realisition of intcrest on notes dle posited lor sifo custody. will be borne by Government. When, however, delivery is taken ilirect at the treasury, an acknowledgment of the return of the notes should be given on the back of the original treasury recepit in the following form :--- "Rereived back the securities specified on the reverse.' Nuru: 2.-When the interest rages on such notes are exhausted the Treasury Officer will forward them to the Public Debt Ofice for renewal, the renewal endorsement being made by him. 93. (a) Intercst on promissory notes held in safe custody should be realised as it falls due. The monthly abstract referred to in paragraph 91 (c) anove will show the total valuc of notes held at the treasury on account of cach depositor in the various loans. (1) The receipt for interest may be prepared in a consolidated form showing in detail the numbers and values of the notes. The interest may first be drawn in gross, the amount of income tax to be deducted from interest when paid to the depositors being subsequently credited to Government and adjusted through the personal ledger account referred to in paragraph 94 below. (c) The gross amount of interest due on each loan should be distributed in an interest distribution register in Form 26 and the net amount payable to each depositor should be worked out therein. NOTE. If exemptions or abatements of incomc-tax are claimed, depositors should periodically furnish the Treasury Officers with the Collector's certificate of excmption or abatement. The rate at whichi the incomc-tax is to be deducted should be noted on the particular page of the ledger with reference to the Collector's certificate. (d) The net amount of interest should be paid to the depositor according to the distribution register. Interest may at the option of the depositor be paid direct at the district treasury, or at a sub-treasury or may be remitted to him by money order. When payment is made direct at the treasury, a receipt should be taken from the depositor 1 V ·ܙ ! :. 1 ? :.:., .f ! - ، ' r:: - ، ܙܕ4 ܙ!1 ܕfr - f - " ; r n - ܐ ܇ ܀ 1 : 1-.| ܕܙ .. ,? ,: -:.i ܙܕ '; ܕ ܕܕ: ܀ 'ܨ ܙ -- ܕ - !: :r:. ;£ - ;;" ܨܐܢ f r ' r،، ::. «-, ܙܙ ܀ !'-:- ܙ ܙ ܐ ܕ ܙܕܪ ܐܪ ܕ:") ܝܨ |: ܕܕ -,' ܝ܀ : r "! ، ،، ܐ: ܟܕ . r :: r : r : |ܙ : ܢܗ; , rrܨ -, ܐ :ܙ : :;:;, -!ܢ: : ܕ :, :: '; r- . ; … : ! : ? rr' ܕ ·82 Para. 95) SALE OR TRANSFER OF STOCK CERTIFICATES. CHAPTER IX. MISCELLANEOUS. Sale or transfer of stock. 95. (a) All sales or transfers of stock must be made in even hundreds of rupees and by transfer to be executed by the registered holder, or his duly constituted attorney, and registered in the books of the Public Debt Office concerned. Such transfers are exempt from stamp duty. A blank form of deed of transfer is printed on the back of each stock certificate issued and forms can also be obtained at any Public Debt Office. Forms of special powers-ofattorney for effecting sales can be obtained free of charge fronı the Local Head Offices of the Imperial Bank of India, Calcutta, Bombay or Madras, directly or through any Treasury Officer. (6) When it is desired to execute a transfer, the original certificate must be lodged at the Public Debt Office on whose books the stock is registered. When this has been done and when the transfer has been duly registered, the transferee will receive a new certificate. The Public Debt Office may, in cases in which this is considered necessary, require the verification of the transferor's signature before a Treasury Officer or other responsible officer of Governinent qualified to take and record evidence. (c) In cases where only a portion of the stock is transferred, the purchaser will receive a certificate for an amount corresponding to the portion transferred, and a new certificate for the balance will be issued to the transferor. (d) On application to the Public Debt Office, arrangements will be made to register the holder or transferee of any stock as a trustee or by the name of his office. In the ·܀ ܨܘ ܕܫܕ?} ܙ . ܙܙ ܙ-:c- r: ; ?ܙ ܝܟ ܀ n r ܀ ܃ ܃ ܇:1 -,': :܀ , ?) : ::ܐܐ -::: ::- . , !, | .....,;) : if، ،،،ܕܼܿܕܕ ܕܕܙܕ܂ ܕ ܨ ::;ܙ . ܕ - !ܕ - ! :- ܙ -. . ,'u . 1 ; : . - . ;; q' , !, | ܢ ܙ14 1; ;: ;, ܂ܐܐ ܗܐ ܙ -iܐ .. ! .' ܢ ! ܕ ܕ. ܝܕ: ; " ܝ :: ::: " .... ܕ ܙr܆ ܙ ܕ ܕܕܐ ܙܐ :1!.- ; ;1 ܕ .܂ ;.: !; ;;n:;.. ܕܙ ܝrr . -- ܕ ܙܫ ܐ ܐܝ ܆ .ܐ -ܝܺܢ :1- ܐ rܝ ܙ܃܇ - 'r ، ! r " . ܊܇ ܇ ܕܙ!: '، ، rܕ ' ' :: !"- ' .' ܐ ܕ ܙ ܗ ܕ - ': !،، ܀ ܕ::.:: ' ܚr - :: : ܙ' ' ,:3. :; ܨܠ. : ܙܨܫ ;' ; : .,܃ ܃ ܃܇ ܀. ܕ… ܝ: ܙ. -:::: :-'.«:: ;:- ܊ -v !! r ܙ ; ::: :r xr'i :'ܨ ri ܕܕܕ . r ' ; - :: r- ; 13 : ? - r cor'" . ,! ; :ܟ - '} }1 : ::-,ܙܐ ܨ ܨ ܐ | ܚܕ ,:; :. .-!.'; ";- ܪ-;::: ; - '; :1 l' -.: :1.-: ܕܐ:; : 4.-cri':ܙ ' : * ܙܪ ., .ܕ܀܀. ܙ .ܝ ܕ. ܂ ' "ܕ ; .' ; . *: :" ܢ ܕ ܕܕ ܙ: : - ' ,;. -r : ! : 1 ' r' '- ܕܙܕ ܙ ܀ -."..- :- ::: ܕܐ:܀ ܕ , ; .. !!ܕܙ :i: ":: ܕ ܐܝ ܕܗ - ; ܪܐ ·84 Paras. 97-99) ISSUE OF DUPLICATES FOR SECURITIES LOST OR DESTROYED. certificates and promissory notes, the new securities will be only for Rs. 100 or multiples of a hundred, and in the case of bearer bonds will be for the denominations in which these bonds are issued, namely, Rs. 100, Rs. 500, Rs. 1,000, Rs. 5,000 and Rs. 25,000. In every case the Treasury Officer should grant a receipt for the securities in Form 17 and should watch the disposal of the securities so presented by entering them in the register in Form 2. Stock certificates presented for consolidation or sub-division should be endorsed by the holder in Form II or III (in Appendix II), as the case inay be. Promissory notes should be endorsed in Form VIII or IX (in Appendix II) as the case may be. No endorsement is required on bearer bonds. The fee charged will be the same as for renewals. Non-transferable deposit receipts. 98. When a promissory note is the property of a minor thc powers of whose guardian are limited to the drawal of interest or belongs to an estate in which administration is limited to interest, the Public Debt Office, upon such note being deposited with it, may arrange for the payment of interest at any treasury or sub-treasury by warrants issued as interest falls due payable to the guardian or administrator. The Public Debt Office will give a nontransferable deposit receipt for the promissory note. On the minor attaining majority or the guardian or administrator being given full powers to deal with the note, the Public Debt Office will issue a promissory note on production of this receipt. Issue of duplicates to replace securities that have been lost or destroyed. 99. In the case of stock certificates, as already explained, a fresh certificate is issued by the Public Debt Office on being satisfied that the old certificate has actually been lost or destroyed. In the case of bearer bonds (with or ·ء it , .:::: په ۲۰۰۰ 1 ۱۲۱ ۱۰ ۹:۱۳ ۱۰۰۲۰۲ :۹ 10:35 ! .۰۰۱۲۱۲ ۱۱ ۱۰ ، :::: 1 : .. !ية :.. ::.15 ... 200 21: ! ۰۰ ۱۲۰۰ ۱۱۱ ۰۰۰ ۱ ۱۲۰؛ ۱۱ : ۰۶ir ۱۰۰۱ ۲۲:۰۰ !! ۰۱:۱۰ !.: .:!!::: :: .. ! ۲۰ ۱۱ ۱۰ :: :: :: .1! ۰۰:۲۱. ۱ : 15 (110, 11, 10.1 را - !: 40 ! ۰۲ 02:'. ؟ .. !! و ..! ۱۰ . ... ! ::.. ... م !؟ ۹۰۰، ۹۰۰ : ۲۰۹ ۰۰۰ : ۲ : 514، .... ۱۲.۱۹ ... ۱۰. ؟ ۱: (۲۰۰۰: ،، ،، ! ! ! ! ۰۰,۰۰۰ !! -1::1::1: (: ۳۰ :: :: :: !! .. .. - :: ۲۱۰۰,۰۰!!!!! : ۰۳:: !!۰ ۰۰۰ ، در و ! ۰۲ ۶۰ . ! هم ؟! : . ::۰۲ ۰۰۰ ۰٫۲) 1 11 و f ال ,)10 :: !!!... تو . , هه F مع مقدم ».م ہو او

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·88 APPENDICICS. IX of 1872. Government security belonging to the estate of the person whom he represents. 4. (1) Notwithstanding any. Right of survivors of joint or sev. thing in section 45 of the Indian oral payees of Government securities. Contract Act, 1872,- (a) when a Government security is payable to two or more persons jointly, and either or any of them dies, the security shall be payable to the survivor or survivors of those persons, and when a Government security is payable to two or more persons severally, and cither or any of them dies, the security shall be payable to the survivor or survivors of those persons, or to the representative of the deceased, or to any of them. (2) This section shall apply whether such leath occurred or occurs before or after this Act comes into force. (3) Nothing herein contained shall affect any claim which any representative of a deceased person may have against the survivor or survivors under or in respect of any security to which sub-section (1) applies. 5. Notwithstanding anything in section 15 of the Negotiable Instruments Act, 1881, no indorse- Indorsements to be made on security ment of a Government promissory mote shall be valid unless made by the signature of the holder inscribed on the back of the security itself. 6. (1) In the case of any public office to which the Governor General in Council may, by noti- Holding of Government securities fication in the Gazette of India, by holders of public offices. declare this sub-section to apply, a Government security may be made or indorsed payable to or to the order of the holder of the office by the name of the office. (2) When a Government security is made or indorsed as aforesaid, it shall be deemed to be transferred without any or further indorsement from each holder of the oflice to the succeeding holder of the office on and from the date on which the latter takes charge of the office. (3) When the holder of the office indorses to a third party a Government security made or indorsed as aforesaid, he shall XXVI of 1881. itself.

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·90 APPENDICES. he payablc, lic may, on application to the prescribed, officer, and on producing proof to his satisfaction of the Joss/ or Idestruction and of the justice of the claim and on payment of the prescribed fee, if any, obtain from him an orier for- (a) the payment of interest in respect of the security said to be lostfôr flestroyed pending the issue of a duplicate scrurity; and (1) the issue of a luplicate security payable to the applicant. (2) An order shall not be passed under sub-section Ad) paintil after the issue of the prescriberl-notification of the loss or destruction. (3) A list of the securities in respect of which an order is passed under sub-section (1) shall be publislıcıl in the prescribed manner. See alin 11 The holdór of a bearer bond or other Government security, payable to learer, may, on appli- Renewal of bearer bonds. cation to the prescribed officer, on delivery of the bearer bond or other security, and on payment of the prescribed fee, if any, obtain from such officer a renewed bearer bon or other security, as the case may be. 12. Subject to the provisions of section 13, a person claiming to be entitled to a Gorernment Renoval of promissory notes. promissory note, may, on applying to the prescribed officer; and on satisfying him of the justice of his claim and delivering the promissory note receipted in the prescribed manner, and paying the prescribed foc, if any, obtain from such officer a renewed promissory note payable to him: Provided that, when application is made for the renewal of a Government promissory note which appears to the prescribed officer to stand in the name of a deceased member of a Hindu undivided family governed by the Vitakshara law, a renewed promissory note shall not be issued to the applicant unless he furnishes a certificate signed by such authority and after such inquiry as may be prescribed to the effect that the deceased belonged to a Hindu undivided family governed by the Mitakshara law, that the promissory note formed part of the joint property of the family, and that the applicant is the managing or sole surviving male member of the family.

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·APPENDICES. { Explanation. For the purposes of this sub-section, the District Magistrate means the District Magistrate having jurisdiction in the place where interest on the promissory note is payable and, where interest is payable at a presidency town, the Chief Presidency Magistrate, or at a place in a State in India, the Political Agent. (3) The prescribed officer or any Magistrate acting under this section may, if he think fit, record evidence on oath. 14. Government securities other than those mentioned in sections 11 and 12 may be renew. Renewal of other securities. ed in such circumstances and in such manner as may be prescribed. 15. (1) The prescribed officer may, subject to such conditions as may be prescribed, on the Igaue of converted, etc., securities. application of a person claiming to be entitled to a Government security or securities, on being satisfied of the justice of the claim and on delivery of the security or securities receipted in the prescribed manner and on payment of the prescribed fee, if any, convert, consolidate or sub-divide the security or securities, and issue to the applicant a new security or securities accordingly. (2) The conversion, consolidation, or sub-division referred to in sub-section (1) may be into a security or securities of the same or different classes or of the same or different loans. 16. (1) When a renewed Government promissory note has been issued under section 12, or a new Liability in respect of promissory Government promissory note bas note renewed, etc. been issued upon conversion, consolidation or sub-division under section 15, in favour of any person, the note so issued shall be deemed to constitute a new contract between the Government and such person and all persons deriving title thereafter through him. (2) No such renewal, conversion, consolidation or sub-division shall affect the rights as against the Government of any other person to the security or securities so renewed, converted, consolidated or sub-divided. Discharge. 17. On payment by or on behalf of the Government to the holder of a bearer bond or other Immediate discharge in certain Government security payable to bearer of the amount expressed CASQs.

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·94 APPENDICES. Summary procedure in certain cases. 19. (1) If within six months of the death of a person who was entitled to a Government security Procedure on death of holder of or securities (other than a security securities not exceeding an aggregate payable to bearer) the nominal or rupees face value of which does not in the aggregate exceed five thousand rupees, probate of the will or letters of administration of the estate of such person or a certificate VII of 1889. granted under the Succession Certificate Act, 1889, is not produced to the prescribed officer, such officer may, after inquiry in the manner provided in sub-sections (2) and (3) of section 13, determine who is the person entitled to the security or securities or to administer the estate of the deceased, and may- (a) in the case of any such security relating to a loan due for repayment, authorise payment of the amount due thereon to such person; and (6) in the case of any such security relating to a loan' not due for repayment, authorise, in the case of a promissory note, the renewal of such promissory note in favour of such person, or, in the case of stock, the registration of the name of such person in substitution for the name of the deceased. (2) Upon the payment or renewal of any promissory note in accordance with sub-section (1), the Government shall be discharged from all liability in respect of the note so paid or renewed; and any substitution of names made in accordance with clause (6) of subsection (1) shall, for the purposes of any claim against the Government, be deemed to have effected a valid transfer of the stock in respect of which it was made. (3) Any creditor or claimant against the estate of the deceased may recover his debt or claim out of money paid to any person under sub-section (1) and remaining in his hands unadministered in the same manner and to the same extent as if the said person had obtained letters of administration of the estate of the deceased, and nothing in this section shall affect any claim of an executor or administrator or other representative of the deceased against such person other than a claim to recover amounts lawfully paid by him in due course of administration of the estate of the deceased,

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·06 i. APPENDICES. Penalty. 23. (1) If any person, for the purpose of obtaining for himself or for any other person paymenta Ponalty. of interest or of the capital sum due in respect of any Government security, or the issue of a duplicate sccurity, or the renewal, conversion, consolidation or subdivision of a Government security or securities, makes to any authority under this Act a statement which is false and which he either knows to be false or does not believe to be true, he shall be punishable with imprisonment for a term which may extend tu six months, or with finc, or with both. (2) No Court shall take cognizance of any offence under subsection (1) save on the complaint of the authority to whom the false statement was made. Rulcs. 24. (1) The Gorernor General in Council may after previous publication make rules to carry Powor to mako rules. out the purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:- (a) the manner in which payment of interest in respect of Government securities is to be made and acknowledged; (b) the circumstances in which Government securities must be renewed before further payment of interest thereon can be claimed; (c) the form in which and the conditions subject to which Government securities may be issued to the rulers of States in India; (d) the fees to be paid in respect of the issue of duplicate securities and of the renewal, conversion, consolidation and sub-division of Government securities; (e) the proof which is to be produced by persons applying for duplicate securities; (1) the form and manner of publication of the notification mentioned in sub-section (2) of section 10 and the manner of publication of the list mentioned in subsection (3) of that section;

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·98 APPENDICES. (7) generally, all matters connected with the grant of duplicate, renewed, converteri, consolidated and subdivided securities; and (3) the circumstances and the manner in which and the conditions subject to which inspection of securities, books, registers and other documents may be allowed or information thereforın may be given under section 22. (3) Nothing in any rules made under clauses (0) and (p) shall, as between any trustees or as hetween any trustees and the beneficiaries under a trust, be deemed to authorise the trustees to act otherwise than in accordance with thic rules of law applying to the trust and the terms of the instrument constituting the trust; and neither the Government nor any person holding or acquiring any interest in any Government stock shall, by reason only of any entry in any register maintained by or on behalf of the Government in relation to any Government stock or any stockholder, or of anything in any document relating to Government stock, be affected with notice of any trust or 'of thc fiduciary character of any stockholder or of any, fiduciary obligation attaching to the holding of any Government stock. (4) Rules made under this section shall be published in the Gazette of India, and shall thereupon have effect as if enacted in this Act. Repeals. 25. On and from the date on which this Act comes into force, the Indian Securities. Act, 1886, XIII of 1986. Repeals. and so much of the First and X of 1914. Second Schedules of the Repealing and Amending Act, 1914, as XIII of 1886. relates to the Indian Securities Act, 1886, shall be repealed.

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·ivo APPENDICES. as including the banks constituted by the Presidency Banks Act, 1876. Rules relating to Stock. 3. Interest on stock shall be paid on warrants issued by the Public Debt Office and payable at Payment of interest. Calcutta, Bombay or Madras, as the case may be. Such warrants may, at the request of the holder of the certificate, to be preferred in writing to the Public Debt Office, be made payable at any British treasury or sub-treasury or, in a State in India, at the Head Post Office, if there is no British treasury, or, if there is no Head Post Office, at any Post Office designated by the Governor General in Council by order in writing in this behalf. The presentation of the stock certificate shall not be required at the time of payment of interest, but the payee shall acknowledge receipt on tho back of the warrant. 4. A duplicate stock certificate may be issued by the Public Debt Office on its being satisfied Issue of duplicate certificato in caso that the original certificate has of loss or destruction of original. been actually lost or destroyed. 5. Subject to any general or special instructions of the Controller Procedurc for conversion, ctc. of the Currency, the Public Debt Ollice, may, on the application of the holder of the relevant stock certificate or stock certificates, and on his receipting the same in Form I, II or III, as the case may be, issue converted, consolidated or sub-divided securities in place thereof. 6. (1) On a proper demand made by a person in whose name any stock is registered, or by a Recognition of trusts, etc. person into whose name any stock is to be transferred, or by a person who desires to be entered as the proprietor of stock in exchange for promissory notes or bearer bonds held by him, that he may be described in the books of the Public Debt Office with respect to that stock as a trustee, whether as a trustee of the trust specified in the demand or as a trustee without any such qualification, the Controller of the Currency shall authorise the Pulic Debt Office to make such entries in its books and in any stock certificate issued in connection therewith as he considers reasonably necessary for the purpose of complying with the demand,

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·102 APPENDICES. the office described in the account as if his personal name were so stated. (4) Before acting on any demand purporting to be made, or on any document purporting to be executed, in pursuance of this rule by a person as being the holder of any office, the Controller of the Currency may require the production of evidence that such person is the holder for the time being of that office. 8. When a stock certificate is preſented for discharge, a receipt shall be taken on the certificate Receipt required on discharge of a itself or a separate receipt shall be given by the party presenting it. stock certificate. Ol (a) Rules relating to promissory notes other than Treasury Bills. 9. Interest on a Government pronjissory note shall be paid at the Public Debt Office or at any Payment of interest, treasury sub-treasury for payment of interest at which the note has been enfaced, but only on the presentation of the note itself and on signature by the payee of a receipt in Form IV. 10. The holder of any such note may be required to receipt the same for renewal in any of the When receipt for renewal may be following cases, and, where such required. requisition has been made, payment of any further interest on such note may be refused until the note is receipted for renewal and actually renered, namely: (a) if only suficient room remains on the back of the note for one further indorsement or if any word is written upon the note across any existing indorsement or indorsements; (b) if the note is torn or in any way damaged or crowded with writing or unfit, in the opinion of the officer before whom it is produced for payment of interest or for receiving indorsement; (c) if any indorsement is not clear and distinct or does not indicate the payee or payees, as the case may be, by name or in the case of office-holders, by office, or is made otherwise than in one of the indorsement cages on the back of the note;

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·104 - APPENDICES. sory note, and all documentary evidence necessary to trace back the title to the last registered holder; and (e) any portions or fragments which may remain of the lost or destroyed note. (3) A duplicate of the letter to the Public Debt Office, but not of its enclosures, shall also be sent to the treasury where interest is payable. 12. The loss or destruction of a Government promissory note or portion of a Government promis- Notification in Gazette. sory note shall be further notified by the applicant in three successive issues of the Gazette of India and of the local official Gazette, if any, of the place where the loss or destruction occurred. Such notification shall be in the form following, or as nearly in such form as circumstances permit:- “Lost” (or “ destroyed as the case may be). The Government promissory note No. of the per cent. loan of for Rs. originally standing in the name of and last indorsed to the proprietor, by whom it was never indorsed to any other person, having been notice is hereby given that payment destroyed of the above note and the interest thereupon has been stopped at the Public Debt Office, and that application is about to be made for the issue of a duplicate in favour of the proprietor. The public are cautioned against purchasing or otherwise dealing with the above-mentioned security. 3 lost Name of person notifying Residence 13. (1) On the expiry of six months from the date of the last notification prescribed in rule 12, Issue of duplicate note and taking the Controller of the Currency of indemnity. shall, if only a portion of the note has been lost or destroyed and if he is satisfied of its loss or des- - truction and of the justice of the claim of the applicant, and if a portion of the note sufficient for the indentification of the note has been produced, cause the particulars of the note to be included

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·1 100 APPENDICES. 14. A provisional order passed under sub-rule (2) of rule 13 shall on the expiry of the six years Alteration of order, clc. referred to therein, become final; Provided that the Controller of the Currency may, at any timo prior to the issue of a duplicate note, if lic finds sufficient reason, alter or cancel any such order, and may also direct that the interval before the issue of a duplicate note shall be extended liy such periori, not exceeding six years, as he may think fit. Indemnity bonds. 15. Indemnity bonds shall, (a) then taken on the issue of a duplicate note or notes, ordinarily be taken as nearly as may be in Form vand be for twice the amount of such nole or notes, and (1) then taken on the issue of orders for payment of interest, ordinarily be taken as nearly as may be in Form VI and be for twire the amount of the interest involved, that is to say, twice thic aggregate amount of all back interest accrued due on the note plus twice the amount of all interest to accrue due thereon during the period which will have to elapse before the issue of a duplicate. note can be made. -- (6) Rules relating to Treasury Bills. 154. (1) Every application regarding a treasury bill allegeil to have been lost or destroyed, Report of the loss or destruction of either wholly or in part, shall be treasury bill. addressed to the Controller of the Currency, Calcutta, (in the case of treasury bills originally issued by the Local Head Oflice of the Imperial Bank of India, Calcutta, or the Local Ilead Office of the Imperial Bank of India, Madras), or the Deputy Controller of the Currency, Bombay (in the case of treasury bills originally issueil by the Local Head Office of the Imperial Bank of India, Bombay). Such application shall be accompanied by a registration fee of Re. 1 per treasury bill and a statement of the following particulars, namely: (1) particulars of the number and value of the treasury bill and the local Head Office of the Imperial Bank of India by which it was issued; (ii) the circumstances attending the loss or destruction; and (iii) whether the loss was reported to the police,

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·108 APPENDICES. the Controller of the Currency or the Deputy Controller of the Currency, as the case may be, may direct. If for any reason the Controller of the Currency or the Deputy Controller of the Currency holds that immediate payment of the value of the treasury bill would involve risk of loss to Government, he may withhold payment thereof, and in that case shall, within six weeks of the date of his decision to withhold payment or of the date of maturity of the treasury bill alléged to have been lost or destroyed whichever date is later, invest the amount of the treasury bill in Government securities or in the Post Office Savings Bank at the option of the claimant and shall thereafter on the expiry of two years from the date of the last notification prescribed in rule 15B, if prima facie grounds exist for believing that the treasury bill has been lost or destroyed and that the claim of the applicant is just, cause the particulars of the treasury bill so lost or destroyed to be included in a list such as is referred to in sub-section (3) of section 10 of the Act. On the expiry of six years from the date of publication, as hereinafter provided, of the list in which the lost or destroyed treasury bill was first included, the said investment with accumulated interest (or the said deposit, if any investment in the Post Office Savings Bank has been made) shall be delivered to the claimant or his assignee or other legal representative. (c) General. 16. (1) The list referred to in rules 13 and 15C shall be published half-yearly in the Gazette of India Publication of list. in the months of January and July, or as soon afterwards as may be convenient. (2) All notes in respect of which an order has been passed under rule 13 shall be included in the first list published next after the passing of such order and every treasury bill to be included in the list shall be included in the first list published after the expiry of the two years referred to in rule 15C, and thereafter such notes and treasury bills shall be included in every succeeding list until the expiration of six years from the date of first publication. (3) The list shall contain the following particulars regarding each note (other than a treasury bill) included therein, namely, the name of the loan, the number of the notė, its value, the name of the person to whom it was issued, the date from which it bears interest, the name of the applicant for a duplicate, the number and date of the order passed by the Controller of the Currency for payment of

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·110 APPENDICES. Rules relating to Bearer Bonds. 21. Interest on a bearer bond shall be paid to any person who presents the coupon entitling him Payment of interest. to such interest at the Public Debt Office or the treasury at which the bond is registered for payment of interest. 22. (1) Every application for the issue of a duplicate bond in place of a bearer bond which is, or Report to the Public Debt Office of the corpons of which are, alleged loss or destruction of bearer bond. to have been lost or destroyed, or which is alleged to have been lost or destroyed together with its coupons, shall be addressed to the Public Debt Office, and shall be accompanied by a registration fee of Re. 1 per bond and a statement of the following particulars, namely :- (1) particulars of the number and value of the bearer bond and the loan to which it belongs; (2) particulars of coupons alleged to have been lost or in the possession of the claimant, as the case- may be; (3) the name of the Public Debt Office or treasury at which the bond has been registered for payment of interest; (4) the circumstances attending the loss or destruction; and (5) whether the loss was reported to the police. (2) Such letter shall be accompanied by— (a) the Post Office registration receipt for the letter containing the bearer bond or coupons, or both, if lost in transmission by registered post; () a copy of the police report, if the loss was reported to the police; (c) a letter signed by the officer of the treasury or branch of the Imperial Bank of India, where interest was last paid, certifying the last payment of a coupon with regard to the bond; (cl) an affidavit sworn before a Magistrate testifying that the applicant was the last legal holder of the bearer bond; and (e) any portions or fragments which may remain of the lost or destroyed bearer bond or coupons, or both.

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·114 APPENDICES. 31. When a bearer bond is Receipt not required on discharge, presented for discharge, reuewal, clc., of a bcaror bond. conversion or consolidation, no receipt shall be required. Gcncral. 32. Subject to any general or special instructions of the Controller of the Currency, the power's Powers of the Deputy Controller of conferred under these rules on the Currency, Bombay. Controller of the Currency may be exerciseil by the Deputy Controller of the Currency, Bombay, in respect of Government securities interest on which is payable within the Bombay Presidency or the Central Provinces. 33. The following fres shall be paid in respect of applications under sections 10, 12 and 15 of the Ices. Act, namely :- For each renewed, converted, consolidated, sub-divided or duplicate security, 4 annas per cent, if the new security does not exceed in amount Rs. 400, and Re. 1 if the new security exceeds that sum: Provided that no fee shall be payable (a) in respect of the renewal of a bearer bond, and (6) in respect of the renewal of a note which bears no indorsement other than an indorsement by the Imperial Bank of India, the Controller of the Currency, his Deputy or Assistant, or an Accountant General, his Deputy or Assistant, and the renewal indorsement, or when such renewal is required only on account of there being no further space on the note in which to record payment or enfacement for payment of interest. 34. Au indemnity bond taken on the issue of a renewed, converted, consolidated or sub-divided Indemnity bonds. security shall be, as nearly as may be, in Form XI and shall be for twice the amount of the security or securities, as the case may be, with two sureties. Special procedure in certain cases. 35. (1) Wlien a Government security stands in the name of or is held by a minor or a lunatic who is Government securities held by minor incapable of managing his affairs, or lunatic. interest or the capital sum payable

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·116 APPENDICES. PPENI . . and that the effect of the document or indorsement is fully understood by him, and that he is the person whom he represents himself to be, such Magistrate may, at the request of that person and subject to the provisions of this rule, execute the document or sign the indorsement on his behalf. (2) Where any such document is to be executed or indorsement signed by a Magistrate under this rule on behalf of any person, the Magistrate shall execute the document or sign the indorsement in the presence of that person, and shall enter below his own signature a certificate to the effect that the document was executed, or the indorsement signed, as the case may be, at the request of that person after having been previously read over to the latter, and that he is satisfied that the effect of the document or indorsement is fully understood by such person. 38. (1). Government securities Special securities issued to Ruling may be issued to the ruler of a Princes. State in India, at his request in Form XII, provided that (a) the ruler has been admitted to this privilege by order of the Governor General in Council, and (b) the total amount for which the ruler applies is not less than Rs. 50,000. (2) Notes issued in accordance with sub-rule (1) shall be in the name of the ruler and his successors and property in them, save as otherwise provided, shall devolve by succession. (3) Any such note may be negotiated by indorsement by the ruler of the State for the time being. (4) The transferee of any such note shall not be capable of negotiating or drawing interest on the same when so transferred, but shall be entitled on surrender to the Public Debt Office of the note or notes so transferred to obtain therefrom Government securities of a like denomination and amount. 39. (1) Any person requiring information regarding a Government security in the custody of Application for information. the Public Debt Office may apply to that office in writing, stating the form in which the information is required. (2) Every such application shall specify with precision the security to which it relates and shall contain a statement of the

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·118 APPENDICES, (2) A fee of Re. 1 shall be paid for each certified copy granted under rule 40. THE SCHEDULE. [See rule 2 (d).] TORM I. (See rule 5.) Form of Indorsement for Conversion of Stock Bearer Bonds Certificates into Promissory Notes Received in lieu of this stock certificate bearer bonds of promissory notes Rs. each (together with a new stock certificate for the balance amounting to Rs. ) with interest payable at Treasury. registered holder. Signature of the his duly authorised representative. FORM II. (See rule 5.) 1 Form of Indorsement for Consolidation of Stock Certificates. 2 Received in lieu of stock certificates Nos. for Rs. respectively of the per cent. loan of a stock certificate for Rs. of the per cent. loan of with interest payable at Treasury. registered holder. Signature of the his duly authorised representative.

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·FORM IV. (See rule 9.) 120 Receipt for interest on Government Promissory Notes. Per cent. loan of Received from the Government Treasury atinterest due on Promissory Notes as follows:- No. of note. $ N.B.-If the number is in a fractional form, No. only need be quoted. Amount of each Amount of half- Note. yearly interest. For how many half-years interest is due. Total amount due. Date up to which interest is due. Name of holder of notes. the upper Rs. Rs. A. Р. Rs. A.P. APPENDICES. TOTAL Deduct-Income-tax at pies Net amount payable Total received (in words) Signature- (State whether holder or holder's attorney or administrator)-

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·122 3 APPENDICES. (Principal.) was Whereas the above bounden ha caused to be represented to the said Secretary of State in Council that Intely and until the loss thereof hereinafler mentioned the legal and rightful holder and still is the owner of and absolutely entitled to certain promissory noto of the Government of India the number bearer bond amount and other particulars of which are set forth in the schedule hereto and that the shid Government promissory nuto bearer bord sometime since notc And whereas the said having applicd to the Controller of the Currency for New note bearer bonit in lieu of the said torrer donc so alleged to have been as aforesaid the said Controller of the Currency for and on behalf of the said Secretary of State in Council (l'rincipal.) has on the aforesaid representation of the said acceded to the saill application on condition of the said (Surotios.) and tiro sufficient suretics executing such boni as above writion and the said have accordingly as such sureties agreed to execute the said bond with surh condition as hercunder is written not the condition of the above written bond is such ibat if the allove lounden (Principal and 2 Surotics.) their heirs executors administrators representatives and assigns do and shall from time to time if and when the said bearer bond alleged to have been as aforesaid shall happen to be found or come to his or their or any or either of their possession or power or to the possession or poter of any other person in trust for him or them or any of them immediately deliver or cause to be delivered the same to the said Controller of the Currency for the time being or the person for the time being exercising his functions on behalf of the said Secretary of State in Council to be cancelled destroyed or othertrise dealt with as may seem micel and further in case the original of the said promissory note shall have already come or shall hereafter come to the hands of any person or holy corporate Thomsoever under such circumstances as may entitle the holder (liereof to demand payment of the same or the interest thereof from the note 80

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·124 APPENDICES. Or by reason or in respect of or consequent upon the issuing of a note as aforesaid or of note notes new any whicli bearer bond bearer bond bearer bonds may hereafter by substitution sub-division renewal or otherwise note represent the said promissory note or the new so issued as bearer bond aforesaid then the above written bond shall be void and of no Effect otherwise the same shall be and remain in full force and virtue. (Principal.) Signed sealed and delivered by in presence of Witness, Occupation and address. Signed sealed and delivered by (First suroty.) In presence of Witness. Occupation and address. Signed sealed and delivered by (Second burety.) In presence of Witness. Occupation and address. Principal identified by me Occupation and address. First surety identified by me Occupation and address. Second surety identified by me Occupation and address.

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·126 APPENDICES. be removed into tried and determined by the said High Court in its Extraordinary Original Civil Jurisdiction. (Principal.) Whereas the above bounden lin caused to be represented to the said Secretary of State in Council that was lately and until the loss thereof hercinafter mentioncil the legal and rightful holder and still is the owner of and absolutely entitled to certain promissory note of the Government of Indin the number amount and other particulars of which are set forth in the schedule hercto and that thc said Government promissory note some time since (Principal.) And whereas the said ha applied to the Controller of the Currency to the Government of India. to continue to pay interest to upon the said note so alleged to have been as aforesaid from the date on which interest appears from the Books of the Public Debt Office to have been last paid thereon up to the end of the half-year (Principal.) preceding the date fixed for thic issue to the said of a duplicate of such note and the said Controller of the Currency for and on behalf of the said Secretary of State in (Principal). Council has on the aforesaid representation of the said acceded to the said application for payment (Principal.) of interest as aforesaid on condition of the said and two sufficient sureties executing such bond as above written and the said have accordingly as Suretics, such suroties agreed to execute the said bond with such condition as hereunder is written And whereas on the further application of (Principal.) the said the said Controller of the Currency has ordered that the said note so alleged to hare been as aforesaid shall be included in the next half-yearly list published pursuant to Rule 16 made by the Government of India under Section 24 of the Indian Securities Act 1920 of securities lost or destroyed in respect of Thich an order has been made for payment of interest pending the issue of such duplicate security as next hereinafter mentioned and that six years after the publication of the list in which the said note is first mentioned if no reason to the contrary appear a duplicate of the said note (Principal.) shall be issued to the said

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·128 APPENDICES. and do from time to time and at all times hereafter well and sufficiently save defend keep harmless and indemnified the said Secretary of State in Council his successors and assigns and the Officer Servants or Agents of the Government and each and every of them of from and against all and all manner of action and actions suit and suits and other legal proceedings costs chargesdamages and expenses whatsoever which shall or may at any time or times hereafter be brought commenced or sued by any person or body corporate whomsoever and whatsoever against or happen or be occasioned to the said Secretary of State in Council his successors or assigns or any of the Officers Servants or Agents of the Government for or on account or in respect or by reason of the said note so l'epresented to have been as aforesaid or the interest thereby secured or any part thereof or by reason or in respect of or consequent upon the said Controller of the Currency continuing to pay interest to (Principal.) the said upon the said note as aforesaid then the above written bond shall be void and of no effect otherwise the same shall be and remain in full force and virtae. (Principal.) Signed sealed and delivered by In presence of Witness. Occupation and address. (1st surety.) Signed sealed and delivered by In presence of Witness. (2nd surety. Occupation and address. Signed sealed and delivered by in presence of

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·128 APPENDICES. and do from time to time and at all times hereafter well and sufficiently save defend keep harmless and indemnified the said Secretary of State in Council his successors and assigns and the Officer Servants or Agents of the Government and each and every of them of from and against all and all manner of action and actions suit and suits and other legal proceedings costs chargesdamages and expenses whatsoever which shall or may at any time or times hereafter be brought commenced or sued by any person or body corporate whomsoever and whatsoever against or happen or be occasioned to the said Secretary of State in Council his successors or assigns or any of the Officers Servants or Agents of the Government for or on account or in respect or by reason of the said note so represented to have been as aforesaid or the interest thereby secured or any part thereof or by reason or in respect of or consequent upon the said Controller of the Currency continuing to pay interest to (Principal.) the said upon the said note as aforesaid then the above written bond shall be void and of no effect otherwise the same shall be and remain in full force and virtae. (Principal.) Signed sealed and delivered by In presence of Witness, Occupation and address. (lat surety.) Signed sealed and delivered by In presence of Witness. (2nd surety. Occupation and address. Signed sealed and delivered by in presence of ·او نه د اوازې د پنڈ دا ، لم داده ۹ 14,۰۰ تا 41- تگ ·130 APPENDICES. FORM VII (A): [See rule 17 (2).] Form of Indorsement of the renewal of a Treasury Bill. Received in lieu hereof a renewed Treasury Bill payable to holder Signature of the duly authorised ropresontative of the holder FORM VIII. [See rule 17 (a).] Form of Indorsement for sub-division of a Promissory Note. Received in lieu hereof notes for Rs. respectively, payable to (name of holder), with interest payable at Treasury. holder Signature of the duly authorised representative of (name of holder). TORM IX. [See rule 17 (a).] Form of Indorsement for consolidation of Promissory Notes. Received in lieu hereof a new note payable to (name of holder). for Rs. by consolidation with promissory note or notes Nos. (mentioning the numbers and amounts of the other

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·132 APPENDICES. and truly made we bind ourselves and each of us our and each of our Executors Administrators and personal representatives and every of them jointly and severally by these presents sealed with our respective scals. Dated this 1 day of . Whereas a certain promissory note or securit of the Government of India, No. of the per cent. Loan of for Rs. dated the day of were drawn for and on behalf of the then Secretary of State in Council for India by the order and under the authority of the then Governor-General of India in Council in favour of one 1 Horo recito facts and doloots in ondorsonicnts. And whereas the said has applied to the said IMPERIAL BANK OF INDIA, PUBLIC DEBT OFFICE, CALCUTTA, to renew the said promissory note or securit in favour and in proper name which he said IMPERIAL BANK OF INDIA, PUBLIC DEBT OFFICE, CALCUTTA, have consented and agreed to do on the said with two good and sufficient sureties entering into and executing the above written bond or obligation subject nevertheless to the condition hereunder written and whereas the above bounden at the request of the said have agreed to become sureties for and to join with in executing the above written bond or obligation. Now the condition of the above written bond or obligation is such that if the above bounden and each of them their and each of their Esecutors Administrators or legal personal representatives or any or either of them shall from time to time and at all times hereafter well and effectually save defend keep harmless and indemnified the Secretary of State for India and the said IMPERIAL BANK OF INDIA, PUBLIC DEBT OFFICE, CALCUTTA, and their lands tenements goods chattels and effects of from and against the issue of the renered note or securit in lieu and in place of the said promissory note or securit of the Government. of India, No. of the per cent. loan of dated the for Rupees day of

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·134 APPENDICES. Treasury at Fort William on (here state the date of discharge of the loan) Rupees and to pay to the said Raja and His Successors Rajas of for the time being at the General Treasury above mentioned interest on such sum from the to the date on which thu same shall become payable as aforesaid at the rate of per cent. per annum such interest to be paid by equal half-yearly payments on the and on the in every year. Provided always that the said principal sum of Rupees or any part thereof and the right to receive the same and the interest thereon as aforesaid may at any time bc transferred absolutely by the Raja for the time being entitled to receive the interest thereon and the Governor General of India in Council hereby agrees on surrender of this special note to issue to the said Raja or any of His Successors Raja of for the time being and holder of this note, promissory notes of the per cent. Loan of in the usual form for the whole or part of the said principal sum according to the request of the Raja making the surrender and to any transferee or transferee sunder the power aforesaid, promissory notes of the same Loan in the usual form for the amount transferred and to the said Raja a special note in this form for any balance thereof not represented by the notes so issued. Rs. dated the No. 19 Superintendent, (Public Debt Office), Controller of the Currency, for Superintendent. day of Secrctary to the Government of India. FORM XIII. [See rule 41.] Form of Indemnity Bond. I Know all men by these presents that am held and firmly bound unto the Secretary of State for India in We aro

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·138 APPENDICES. > 1 >> >> Office of Deputy Commissioners. Treasury Officers. Registrars of High Courts. Registrar, Chief Court, Lower Burma. Directors of Public Instruction. Inspectors of Schools. Inspectors General, Jails. Inspectors General of Registration. Inspectors General of Police, Deputy and Assistant Inspectors General of Police. District Superintendents of Police: Conservators of Forests and District or Divisional Forest Officers. Political Residents. Political Agents. District Officer, Frontier Constabulary, Peshawar, Presiding Officers of Courts and Officers empowered by the Code of Criminal Procedure to require the execution of bonds. Registrars of all Presidency Small Cause Courts. Managers of State Railways. Commanding Officers of Regiments. Assistant Commissioners of Salt and Abkari Revenue, Madras. Consulting Architect to Government (Madras). Collector of Customs, Calcutta. Sheriff of Bombay. Divisional Disbursing Officers (Military Accounts). Prothonotary, Testamentary and Admiralty Registrar, High Court, Bombay. the Clerk of the Crown, High Court, Bombay. the Court of Wards in Sind. Officers Commanding Stations. Secretary, Railway Board. General Officers Commanding Divisions and Brigades. Sheriff of Calcutta. Commissioner of Customs, Salt and Excise, Boinbay. Registrar, Judicial Commissioner's Court, Centra? Provinces, 13 > t.

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·140
APPENDICES.
Officers of the Ceylon Government.
1. His Excellency the Governor of Ceylon.
2. The Colonial Secretary.
. Treasurer of Ceylon.
4. Post Master General of Ceylon.
5. The Inspector General of Police, Ceylon.
6. The Commissioners of Currency.
7. The Controller of Revenue.
8. The Commissioners of the Loan Board.

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·142 FORMS, SOHEDULE OF TORMS-contd. No. Description of Forms. Paragraphs in the Manual containing reference to Forms. Page of Manual. 20 Annual list of promissory notes deposited as security. 88 162 21 Application for safe custody of Governmont promissory notes. 91 (6) 103 91 (c) 16+ 22 Aoknowledgment of receipt of Government promissory notes received for safe custody at the treasury. 23 | Ledger Account of Government promissory notes. 91 (e) 105 24 Application for withdrawal of Government promissory notes held in safe custody, 92 (a) 166 25 Register of receipts and disposal of notes held in safe custody. 92 (6) 107 26 Interest Distribution Register 93 (c) 168 27 Advioe list of promissory notes sent for renewal. 63 (6) ·169 28 Covering list of promissory notes returned by Note 1 to para. 92 post. 170 47

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·Form 3.
146
Register of Interest Warrants.
O
Amount
of each
warrant.
Printed
number.
To whom payable.
Date of delivery.
Date of receipt.
Receipt of person
to whom
delivered.
Rs.
TORMS.

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·148
FORMS.
Details for the payment of interest.
Interest for the half-year Date of payment of interest at Sub-treasury Officer's
ending
the sub-treasury.
initiu).
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·Form 6. 150 Register of payment of coupons on bearer lonis. PARTIOULANS OF THE COUPONS, PAID. AJOUXT OP COUPONS PAID. Daily total of Date. No. of Amount bond. of bond. Dedoction of Income ta... Vet payment. Treasury Officer's initiais. Yet payments. Half years Topresented by coupons. Dividen Nos, of coupons. :37 % of 1951-50. 4 % Terminable lonn of 1915-16. 43 Conversion loan of 1916-17. FORMS * NOTE.--Sub-colamus for War Loans, 1917 and 1918 and subsequent loans shonld also bu opened in the register.

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·Serial Number. No. and date of advice of enfacement from Pablic Debt Office. 2 Value of note. 3 Number of note. F Amount of half-yearly interest. Date up to which interest was last paid. 9 7 Treasury Officer's initial. Half-year aud date of payment. Half-year and date of payment. Register of promissory notes enfuced for payment of interest at the Form 9. PARTICOLARS OF PATIENT OF INTEREST. CO treasury 6 No. and date of advice of cancollation from Public Debt Office. -- per cent loan of Treasury Oficer's initinl. 10 SHUOJ 791

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TORBIS.
Form 11.
Detailed list of Government promissory notes of — per cent. loan
of -standing enfaceil at treasury on 31st December
No. of noto.
Aniount.
No. oud date of advice authoriz.
ing payment of interest.
REMARK8.
1
TOTAL AMOUNT
.

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·150
TORMS.
Form 15.
(To be rotnined at the Sub-Treasury.)
I'rom-The Trensury Officer,
To—The Sub-Troasury Oficer,
The present holder of the Govornmont promissory note detailed below has
aplicd for the payment of intorcst on it from your sub-treasury.
Please verify the partioulnrs giron below rith those given in the Government
promissory note when it is presented at your sub-treasury for payment :-
per cent. Loan of
No. of the
note.
Value of the
noie.
Name of the presont
holdor.
Date up to which interest
has been paid.
pay the
(2) After verification of these particulars you should
interest
due, but yon should record the payment of the interest in the columns on the reverse
of this form and also in the proper cage in tlic promissory noto before paying the
money to the holder of the noto.
(3) In the case of any change of ornership by transfor endorsement, the note
should be forwarded to the District treasury for instructions.
Treasury Officer.

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·Form 116. 158 Register of Powers-of-Attorney, Probates, Certificates, etc. Serial No. Date of registry. Date of docuinent. Name of principal. To whom granted. Description. Limitation of power. TORMS 1. Separate pages should be reserved for separate initials, and the entries under each initial should have a separate series of numbers, 2. In the case of probates, etc., and orders of court, the name of the court, and any number it may have assigned to its order, may, with advantage, be noted in the column of “ Date of Document."

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·Form 18 (Foolscap size).
160
Particulars of securities forwarded for safe custody to
PARTICULARS OF NOTES.
Official
designation of
officer,
Fund, person or trast
in whose behalf
the investment is
held.
To what date
interest has been
paid.
REMARKS.
Number.
Per cent.
Loan of
Amoant.
Rs.
FORMS.

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·102 Form 20. List of Gorernment promissory notes in the custody ofor the 31.5 DCT::r 192 NougT or 15115TJEST. Sa • of te: to con intersis s. Name of person or Fund in those behalf hell. Serial 3 rer 3715 3. TT 317 cent. of cont.nl 1912-13. 1971.J. 3 m 3 F4 cunt, of Cont. of 1.S110. 1572. Total. ceni.ni 10.01. 15.11.17 PORDIH. *Sub-columns for War Loans 1917 and 1918 nnd subsequent kans should also be opened in the register.

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·164
Form 22.
Acknowledgment of receipt.
Government promissory notes received for safe custody at the treasury.
PARTICULARS.
Case No.
Date of receipt.
Name of depositor.
Namber.
Loan.
Amount.
Interest paid ap to
FORMS.
Total Rs.
-TREASURY,
Th24
192
Signature of the Treasury Officer.

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·166
FÔRMS.
Form 24.
.
Form of application for withdrawal of Government promissory notes
held in safe custody.
I request that the undermentioned Government promissory notes held in safe
custody at the
Troasury on my behalf may be returned - to
direct
duly endorsed in my favour. I enclose herewith the original receipt
by post
No.
dated
granted by the Treasury Oficer.
1110
PARTICULARS OF NOTES TO BE RETURNED.
Number.
Loan.
Amount.
Interest paid up to.
Rs.
Total.
Signature of the Depositor.
Date.
Address
To
THE TREASURY OFFICER,

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·170 FORMS. Case No. Form 28. G. P. Notes returned from safe custody. No. treasury. Application received No. dated the of 192 Trom Abstract of Notes returned the details of which are given overleaf. No. of pieces. Government promissory notes of the 31 per cont. Loans of the aggregate uominal value of R > 3 1 .1 1 17 > 11 11 1 3) 1 3 Totals 12 Total (in words) Rupees Register of receipt entry No. dated the of 192 1 mammor 17 4.93 !11111 1:.' 111' it in 'n Received from the Treasury Oficer the Government promissory note which had been deposited with him for safe custody, as specified below returned with his No. dated the of 192 Government promissory notes of the 33 per cont. Loans of the aggregate nominal valge of R No. of pieces. 62 93 > i, 99 17 1. Total Total (in words) Rupecs Signature of the depositor Date Address REVERSE. Particulars of Notes referred to overleaf. Rate per No. of Notce. Loan of Nominal val ue. Carrying in. terest from Endorsed in favour of cent.

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·172 INDEX. Paragraph. Pago. Bearor bonds-oontd. Custodynot to bo rccoivcd in -- by Gorornment Officors 77 69 Dofinition of 2 3 Donominations in which issuod 07 84 . Description and characteristics of - 3 8 . 09 84 . Duplioato , igsuo of in 0080 of loss. Endorsomonts on will bo not rocognised 3 (35) 5 11 11 Exchangom got issued in for stock cortificatos or promissory notos whon holdors' powers aro limito Loss of -- proceduro for obtaining duplicatos Registration of -, coupons of which are payablo at troasuries 09 84 . 29, 30 25, 26 Ronowal of 50 . Ropayment of principal of 09 04 Transfor to London 100 85 . Transfor of ownership offcotod by moro handing over . 3 (ii) 5 Blank endorsements Promissory notos boaring - not to be recoivod 41 38 1 Bodies Corporate Endorsomont to or by 45 (2) 44 Book Debt Samo thing as Stook. See undor stook certifioates 2 3 Cash Certificates- 5 7 7 ·10 โยน Try h Cutie ",vasteretty 20 pcto (v): (s), 4 | Trytics แteach Kepletelmik Hel!nto u logordurap di tele ( , twistributinline uxe “ols fvwl “• 1 แชรaft. 42 4.4 Fณร ๒.นรป.natyartry. e !y the metritis. to 1.6L ttry 0 Quarturm Karte Nyhetla-ramalardprealery Estee liitlarda!! - sittle tree #celius trul *** wr... ย low4บเเ hw\นปี๕๙ - โrnrat (sudaxiน!! 'mreste. เ%8"-1" At;"อนเdi+wki #vaser ใจ แนนนหel starter Patures น ·174 INDEX. . Paragraph. Page. Conversion of contd. Promissory notos into stook cortificatos or bcaror bonda 13 12 Scouritios from ono form to anothor, how offcota. 0 10 . Scourities of ono loan into anothor form of scourity of a different loan. 10 10 . 14 to 18 12-14 Trongury proccduro for dealing with application for --. Stook certificates into boaror bonds or promissory potcs ll 11 Counterpart Notes- 53 (1) 51 Coupons 93 Paymont of interest . 800 under " Bearer bonde." . Custody of promissory notes at treasuries- 91 78 93, 94 80, 81 Interest on notes 80 held, realisation and payment of Treasury procedure for dealing with applications for - When pormissible. Withdrawal of promissory notes 80 held 91 78 92 79 D Decres of a court- Transfer of ownership by E. 47 47 Deceased holders Special prooodoro in certain oases 60, 75,06 57, 67, 83 Documents Production of in support of claim to dispose of pro- 36 (3), 47, 31, 46, 47 missory notes by persons other than last endorsed 48. . Produotion of - in proof of death of joint-holder relating to oorporate bodies, and to marriage. 49 48 Treasury procedure in registering - 50 48 .

·178 1.DE. Pangnya 1. el-retire to try to 16-biare leon S E [*ftar el promitiery netes - ...!-lerrer - Ines ling 41 41, 1: (3) : 41 Altex. Tentely Moltrelere! . :7 1. >. rel. - In cele 07047 dl brennens cellers really I teary is !!16 - la rentala ta. Twe1m, local rre-lyriru. in morato, lactly Comentaly mely ! . Only rt:k1 Latte X' ti vrisne lageret. 1.. t: 11 ·176 INDEX Paragraph. Page 1 Endorsement of promissory notes--oontd. Vernacular must be transliterated 42 (1) 39 Women, verification of by-. 51 50 Wording of - 41 38 Enfaced Notes- Annual return of to the Publio Debt Office 34 29 Enfacement- Of promissory notes for payment of interest 32 27 T Treasury procedure for recording – 33, 34 28, 20 • Executor boforo endorsement Doouments to be produced by can be recognised 47 (2) 46 F Fees (for) Consolidation of securities 97 83 . Conversion of securities 19 16 Renewal of promissory notes 63 61 Sub-division of securities 07 83 Firms- Endorsements by meroantile- 44 43 G Government officers- Endorsements to or by-, ses also under Securities held by Government Officers" 43 42 Guardians Endorsements to or by -. 46 45 Interest, payment of, to - 136 note (V) 82 ·1717 RDZX. Pragraph Page 10 07 . fax , ايrr باد . Pra! 1.0 Gourdes!! Certizzle log - 07 (3) 47 tarttelalftolorelly Letest to coa dimoon 17 1 to pre! zret at a wracamy ! conrerions 10 15 . . Tumoret d. Tartt leada,Tromlery Torfin Rollly Gottesloten 8 12 11, (?) 10 -- L * -- ·178 INDEX. Paragraph. Page. M Married Women- Whion ondorsomonts by tificato of marriago should bo supported by cer- 51 50 Minors-see undor Guardians." N Notes- See under “ Promissory notes." 0 Office-holders Endorsements by 43, 45 (3) 42, 44 Registration as stock-holders 43 note 43 P Promissory notes Compared with stock certificates and bearer bonds 3, 4 4, 6 Conversion into stock cortificates or bearer bonds 13 12 Description of - 2 3 . Endorsements on see under Endorsements on promissory notes." Fees for consolidation, conversion, renewal and subdivision of 19, 63, 97 15, 61, 83 . Securities held Held by Government officers, see-under by Government officers. > > Loss of - procedure to obtain duplicates 99 84 ·1:9 ܝܫܐܕܙ ܪܗ ܙܚܪܺܚ̈ܐܢ-,'fur- ** triau " * " xܙܬ ܕܕ ܕܐ ܙܐ ܙ-!rtuis re - xܙ ܂ -rܙܫܙ: ܙܬ :ܙ ܝ ܙ ܕ: ܫܫܙܬܙ ܙܟq'mwܐ ܂ ܐ ܕܙ ܙܗ?:«-, ' ܕܙܕ1 roi ? « cc»*ܙܟܫܙ: ܀ +++ , ܙܘ ܀ ܙ ܙ ܙܪܝܙ ܙ ܬܕ ܙ:ܝ ܀ ܀ ܀ ܀ ܙܐ ·180 INDEX. Paragraph. Page. Renewal (of)-contd. Importance of 58 55, 61 Thon nccessary. 59 56 By heirs of deceascd holders 60 57 . Treasury proceduro for -- 62 59 Tees for 63 61 Stock certificates not necessary 55 54- Repayment of Terminable Loans- Boarer bonds 69 64 Promissory notes 71-74 65-66 Securities held by deceascd persons 75 (6) 67 Securities held by illiterate persons 76 68 . Securitios held by minors and lunation : 75 (a) 67 Stock certificates 70 64 Rupee Loans List of current 6 8- Repayment of : 07-76 63_-68 S Safe Custody- See under “Custody." Securities 1 Consolidation or sub-division of 97 83 Issue of duplicates for - lost 99 84 . Securities held by Government officers- Accounts regarding . 88 76 Bearer bonds not to be so held 77 69

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·182 INDEX. Paragraph. Page. Stock certificatos-contd. Sub-treasurics- Payment of interest at -- . 23 21 Subdivision of scoaritice 97 83 Succession Certificate Neccssity for 47 (1) 46 must spccily the securities to which it rolatos 50 (4) 49 T Transfer (of) Bearer bonds 3 (ii) 5 39 37 Promissory notes Scourities to London 100 85 Stock cortificatos 95 82 Transfer between loans 10, 21, 22 10, 18, 19 Trust Notico of & not rcocivablo by Government 46 45 Rocognition of in caso of stook 46, poto 46 Treasury Officers Responsibilities as regarde sconritics work generelly 1 1 V Verification Of endorsomente signed by promen, when necessary 51 50 W Women Endorsements by 51 50 CALCUTTA : PRINTED BY SUPDT. GOVT. PRINTING, INDIA, 8, HASTINGS STR LET.

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