Treasury and Subsidiary Treasury Rules 4th Edition 1988 Finance Department, Punjab. These rules may be called the “Treasury Rules (Punjab)” and they shall come into force on the 15th August 1947. In these rules, unless the context otherwise requires, the following expressions have the meaning hereby assigned to them, that is to say:
(a) “Province” and “ Government” mean respectively the Province and the Government of the Punjab;
(b) “Provincial Consolidated Fund” and “Public Account of the Province” have the same meaning as in Article 118 of the constitution of the Islamic Republic of Pakistan; and
(c) “Treasury” means any Treasury of the Province and includes a
Sub-Treasury;
(d) “The Bank” means the State Bank of Pakistan, or any branch or agency of the State Bank of Pakistan or any bank or branch of a bank acting as agent of the State Bank of Pakistan, in accordance with the provisions of the State Bank of Pakistan Act, 1956 (XXXIII of 1956).
(e) “Collector” means the chief officer- in- charge of the revenue
administration of a district;
(f) “Accountant-General”/ “Director-General. Audit & Accounts (Works)” mean the head of the office of audit and accounts subordinate to the Auditor General of Pakistan, who keeps the accounts of the Province or of Federation and exercises audit functions in relation to those accounts on behalf of the Auditor General of Pakistan;
(g) “Pakistan Audit Department” means the officers and establishment, being in Pakistan and subordinate to the Auditor-General of Pakistan, that are employed upon the keeping and audit of the accounts of the Federal Government and of the Provinces, or upon one or other of these duties;
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