CHAPTER 8: REVENUE RECEIPTS

1. Who is responsible to see that demands are made as revenue falls due, that steps are taken with a view to
effect prompt realisation and that proper records are kept to show the assessments made, the progress of
recovery and the outstanding debts due to Governments?
(a) Divisional Accountant (b) Divisional Officer
(c) Department/Ministry (d) Audit & Accounts Officer
2. As an exception to the general rule of not to take credit for revenue to the head concerned until it is realised,
the following may be credited as revenue before realisation. Pick the incorrect one
(a) Supervision charges on sales of stock on cash and credit.
(b) Sale proceeds of such articles of tools and plant as are creditable to the minor head 800 “Other
Receipts” below the concerned functional Major Sub-Major Heads of Account by debit to Sub-head
“Miscellaneous Public Work Advances” under the Minor Head “799- Suspense” below the
functional Major/Sub-Major Heads of Account.
(c) Both
(d) None
3. The recovery of all debts due to Government in a PW division should receive the special attention of the
(a) Divisional Accountant (b) Divisional Officer
(c) Circle Engineer (d) PAO
4. When a Public building, land or other property is licensed to a person not in the service of Government, full
License fee must be recovered in advance at the
(a) Normal Rate (b) Double the normal rate
(c) Market rate (d) Assessed Rate
5. The recovery of License fee from Government servants, occupying residential buildings (which can be
provided on payment of licence fee) will be made in
(a) Cash (b) Deduction from pay bill
(d) Post office deposit (d) either a or b
6. Where Government residences are meant for allotment to the staff of a single Office/Department, who will
make necessary arrangements for the allotment and the recovery of Licence Fees of such residences?
(a) Divisional Accountant (b) Divisional Officer
(c) Administrative Ministry concerned (d) Directorate of Estate
7. Where the residences under the control of the Central Public Works Department are to be allotted
commonly to the staff of several Offices/Departments and there is no regional office of the Directorate of
Estates, who is to make the allotment and recovery of Licence fee of such residences?
(a) Divisional officer in charge of building (b) PAO
(d) Directorate of Estate, New Delhi (d) Administrative Ministry concerned
8. State whether true or false
The system of direct recovery for hire or loss or damage of government property/furniture in connection
with residential building in cash from employees of other divisions and departments is ordinarily suitable
when the license fees recoverable is dependent upon the rate of pay of the occupant.
(a) True (b) False
9. Where licence fee is recoverable in cash, a bill in suitable form should be sent to the licensee
(a) After the month (b) Within 7 days of following month
(c) on or before the last day of each month
(d) on or before the last day of following month
10. The Licensee should be required to pay the licence fees
(a) Within 7 days of following month (b) Within 10 days of following month
(c) Within 15 days of following month (d) Before the expiry of the following month.

Prepared by Deepak Kumar Rahi, Auditor (LAD/Patna)

11. A demand in Form 48, Statement of Licence Fees recoverable in cash or by deduction from Pay Bills, should
be sent before the close of each month to that officer who will make the necessary recoveries in
(a) Single (b) Duplicate
(c) Triplicate (d) Quintuplicate
12. Where the PW Officer-in-charge of the Government building and disbursing officers who are responsible
for recovery of licence fee are not rendering accounts to the same Accounts Office, the P.W. Officer will
issue the licence fee Demand Statement (Form 48)
(a) Single (b) Duplicate
(c) Triplicate (d) Quintuplicate
13. Please pick the incorrect regarding the disposal of Demand Statement (Form 48) in above case
(a) One copy- Attached to pay bill
(b) Second copy- Return to Divisional Officer
(c) Second copy- Forwarded to PAO
(d) Third copy-Retained in the office
14. In cases of cash recovery from Government Servants, the Divisional Office should obtain a certified
Statement in Form 48 from
(a) Licensee (b) Disbursing officers
(c) PAO (d) Regional office of Estate
15. State whether true or false
Form 48 will also include any amount due on account of hire of Government furniture, the value of articles
of furniture and other Government property lost or damaged by a Government servant as well as any other
dues for which a Government servant may be liable to Government in respect of residence allotted to him
(a) True (b) False
16. Disbursing Officers are required to recover the amounts specified by the Divisional Officer
(a) After a notice of 7 days (b) After a notice of 7 days
(b) With prior reference to the licensee (d) Without prior reference to the licensee
17. If the licence fee recoverable from a Government servant is limited to a certain percentage of his
emoluments, and such emoluments are changed retrospectively, the rate at which licence fee is recovered
should also be changed
(a) Retrospectively (b) Prospectively
(c) From the date of issue of orders (d) At the discretion of Divisional Officer
18. If the emoluments of a Government servant had been changed in respect of a period during which he
occupied a Government residence at some other station or stations, who should see that an intimation in
this regard is sent to the concerned?
(a) Government servant concerned (b) Division Accountant
(c) Divisional Officer (d) PAO
19. Intimation in above case is given to
(a) Government servant concerned
(b) Division Accountant of the station of residence
(c) Divisional Officer of the station of residence
(d) PAO of the station of residence
20. Amounts recovered by deduction from Pay Bills of Government servants under the Payment control of Civil
Pay and Accounts Officer will be
(a) Passed on to Division (b) Not be passed to Division
(c) Passed on to Principal Accounts (d) Passed on to Office of Estate
21. The Pay and Accounts Officer in whose circle, the recoveries are made will
(a) Debit the concerned revenue heads direct
(b) Credit the concerned revenue heads direct
(c) Debit the cash settlement suspense accounts
(d) Credit the cash settlement suspense accounts

Prepared by Deepak Kumar Rahi, Auditor (LAD/Patna)

22. Where the of license fee is made by PAO, the Divisional Officer should, however, credit the accounts of the
Licensees with the recoveries as certified by the Drawing and Disbursing Officer concerned in
(a) Statement of License fee Form 48
(b) Register of Licence Fees of buildings and lands Form 49
(c) Register of Revenue Form 46
(d) Cash Settlement Suspense Register CPWA 47
23. State whether true or false
Although individual-wise account is maintained in the cases of licence fee (Rent) for Government quarters
forming part of General Pool accommodation (managed by the Director of Estates) no monetary settlement
is to be effected. Such recoveries are required to be booked directly against the final head 0216
(a) True (b) False
24. The accounts consolidating authority of the Post/Telecommunication/Railways/Defence shall render
monthly statement of receipts including progressive figures for that financial year under the Head 0216 to
(a) Chief Controller of Accounts (b) Controller General of Accounts
(c) Planning Commission (d) Ministry of Finance
25. The above figures while submitting the monthly accounts shall be given to
(a) Computer cell of Chief Controller of Accounts
(b) Computer cell of C.G.A’s organization
(c) Computer Cell of Ministry of Urban Development
(d) Computer Cell of Ministry of Finance
26. Fill in the blank
A Licensee who is in receipt of a pension from Government should be treated as_______for the purpose of
rules on License Fee and the payment will be made in _______
(a) Government Servant, cash
(b) Government Servant, deduction from Pension
(c) Private individual, cash
(d) Private individual, deduction from Pension
27. In the case of vacation of quarter by a Government servant before the last day of the month, owing to his
departure on transfer, leave or retirement, the demand for the licence fees for the broken period should
be made
(a) at once (b) Within 7 days of vacation
(b) Within one month of vacation (d) Within two months of vacation
28. Pending orders on a representation against the Divisional Officer’s assessment, the amount assessed
(a) shall be re-assessed (b) shall be withheld
(c) shall be paid on demand (d) shall be cancelled.
29. Should the representation prove successful, the excess amount charged should be adjusted as soon as
orders are issued by
(a) a reduction in the assessment of a subsequent month
(b) by an actual repayment. (c) Both
(d) None
30. Remission of revenue allowed before collection should be treated as
(a) Reductions of Income (b) Reductions of demands
(c) Reductions of Expenditure (d) Increase of expenditure
31. Cash repayments of revenue actually collected and brought to account under the Major Heads 0059 Public
Works, 0216 Housing, 1054 Roads and Bridges or Irrigation Major Heads concerned should be accounted
for
(a) Deduct Expenditure Minor Head 900 under Functioned expenditure head concerned
(b) Increase of Refund Minor Head 900 under Functioned revenue head concerned
(c) Deduct-Refunds Minor Head 900 of the Revenue head concerned.
(d) Deduct-Refunds Minor Head 900 of the Expenditure head concerned.

Prepared by Deepak Kumar Rahi, Auditor (LAD/Patna)

32. Refunds of revenue (refunds of licence fees) adjusted by short assessment or short realization in a
subsequent month and repayments of “Receipts and Recoveries on Capital Account should be taken in
(a) Reduction of the receipts under the heads concerned.
(b) Increased of expenditure under the heads concerned.
(c) Misc. Expenditure (d) Civil Advances
33. Pick the correct one
(i) Before a remission or refund of any kind, otherwise in order, is allowed, the original demand or
realisation, as the case may be, should be traced
(ii) A reference to the remission or repayment should be so recorded against the original entry in the
cash book and other accounts.
(iii) A certificate of such a note having been made should be given in all vouchers for refunds.
(iv) Even if possible any acknowledgement previously granted should not be taken back and destroyed
as a note of the repayment being, in any case, shall be recorded on the counterfoil of the receipt.

(a) i, ii and iii (b) i, ii and iv

(c) ii, iii and iv (d) All of the above
34. All revenue receipts of the division should be classified and abstracted in a Register of Revenue in CPWA
(a) Form 44 (b) Form 45
(c) Form 46 (d) Form 48
35. Register of Revenue is maintained in
(a) SD Office (b) Divisional Office
(c) Circle Office (d) PAO
36. State whether true or false
The receipts relating to each project, for which a separate capital account is kept should be registered
separately and all the other receipts pertaining to a major head should be booked separately.
(a) True (b) False
37. Pick the correct one
(i) In the Register of Revenue Form 46 a column is opened for each minor head of revenue and detailed
heads subordinate to it other than “Deduct Refunds”,
(ii) For the head Deduct Refund a single deduction is made from the total revenue of the month
(iii) The details of the amounts making up the figure to be deducted being recorded in a separate
Register of Refunds of Revenue, which should also be in Form 49
(iv) All receipts and recoveries on capital account should also be abstracted in Form 46 wherein
separate record should be kept in respect of programme minor head concerned or the minor head
“800 - Other Expenditure” under each major head of
expenditure.

(a) i, ii and iii (b) i, ii and iv

(c) ii, iii and iv (d) All of the above
38. Receipts adjustable under the minor head “103 - Recovery of percentage charges” or 800 - other receipts”
will appear in the Register of Revenue for the major head concerned under three distinct detailed heads.
Pick the incorrect one
(a) Establishment recoveries (b) Tools and Plant recoveries
(c) Contingent Recoveries (d) Other recoveries.
39. State whether true or false
In respect of Licence Fees receipts of the buildings and special services for which a subsidiary account is
kept in Form 49 it is not necessary to make entries in detail in any of the registers in Form 46. The monthly
totals only excluding the amounts realized under the Account Circles should be transferred from Form 49
to Form 46.
(a) True (b) False

Prepared by Deepak Kumar Rahi, Auditor (LAD/Patna)

40 Register of Licence fees of Buildings and Lands to show the monthly assessments, realizations and balances
of rents, of all residential buildings including office buildings used as residences and of such other buildings,
lands, etc as may be available for being licensed should be maintained in the Divisional Office
(a) Form 44 (b) Form 45
(c) Form 46 (d) Form 49
41. Following types of buildings need be entered in the Register of Licence fees of Buildings and Lands in CPWA
Form 49
(a) Private buildings which have been hired for use as residences or are used as such, wholly or in part.
(b) Licence fee free quarters for Group ’D’ employees need not be entered except when allotted to
persons from whom licence fees is recoverable
(c) Rest-houses and other travelers’ bungalows
(d) All of the above
42. Pick the incorrect one
On closing the account of a work involving expenditure on the construction, acquisition or equipment of a
building intended to be used as a residence, or expenditure on additions or alterations to an existing a
residential building, the Divisional Accountant should see
(a) That if it is a new building, it is entered in the Register of Licence Fees of Buildings and Land
(b) That steps are taken to obtain the orders of competent authority to assess or revise
(c) That the correct capital cost of the building is noted in the register of buildings
(d) It does not apply to expenditure on the provision of special services in connection with residential
buildings such as furniture etc for which rent is charged separately.
43. If a building is actually occupied prior to closing the accounts of expenditure on its construction, acquisition
or equipment, licence fee is chargeable from
(a) date of occupancy (b) date of completion
(c) date of sanction
(d) Any of the above at the discretion of DO
44. If under the Supplementary Rules issued under the relevant Fundamental Rules, or under other financial
rules, the standard licence fees as well as the allowance fixed for maintenance and repairs are subject to a
periodical review, who should see that they are punctually reviewed and necessary revisions carried out in
accordance with the prescribed rules and procedure?
(a) Directorate of Estate (b) PAO
(c) Divisional Officer (d) Divisional Accountant
45. The Licence fee for Government residential buildings shall be revised once
(a) in a year (b) in two years
(c) in three years (d) in five year
46. The Licence fee for Government residential buildings shall be revised by
(a) Divisional Officer (d) Divisional Accountant
(c) PAO (d) Directorate of Estate
47. The total realizations license fee of each month should be abstracted at the foot of the register CPWA Form
49, so as to show separately except
(a) cash realized in the division
(b) recoveries by Disbursing and Accounts Officers of the Defence, Post and Telecommunications and
Railway Accounts Circles adjusted in the divisional accounts
(c) recoveries of license fee by PAO
(d) recoveries of license fee by Directorate of Estate
48. State whether true or false
Cash refunds of licence fees realized should be shown separately as plus expenditure in the Register of
Licence Fee of Buildings and Lands, and thus distinguished from the gross realization of licence fees.
(a) True (b) False

Prepared by Deepak Kumar Rahi, Auditor (LAD/Patna)

Ques. No Answer with Para & Remarks, if any
1 B (9.1.4_a)
2 A Only for credit sale and not cash sale(Note 2_i below 9.1.4_a)
3 B (9.1.4_b)
4 D (9.3.1)
5 D (9.3.2)
6 C (Note 1 below 9.3.2)
7 A (Note 1 below 9.3.2)
8 B it is not suitable ((Note 3 below 9.3.2)
9 C (9.3.3)
10 D (9.3.3)
11 B (9.3.4)
12 C (Note 1 below 9.3.4)
13 C (Note 1 below 9.3.4)
14 B (Note 2 below 9.3.4)
15 A (Note3 below 9.3.4)
16 D (Note 4 below 9.3.4)
17 A (Note 5 below 9.3.4)
18 B (Note 6 below 9.3.4)
19 C (Note 6 below 9.3.4)
20 B (9.3.5)
21 B (9.3.5)
22 B (9.3.5)
23 A (9.3.6)
24 A Chief Controller of Accounts of Min. of Urban Dev. & Poverty Alleviation (9.3.6)
25 B (9.3.6)
26 C (9.3.8)
27 A (9.3.9)
28 C (9.3.10)
29 C (9.3.10)
30 B (9.4.1)
31 C (9.4.1)
32 A (9.4.1)
33 A shall be taken back, destroyed and used as a voucher, if possible (9.4.2)
34 C (9.5.1)
35 B (9.5.1)
36 B receipts pertaining to a major head should be booked collectively and not separately (9.5.1)
37 B for iv it should also be in Form 46 and not in Form 49 (9.5.2)
38 C (9.5.3)
39 A (9.5.4)
40 D (9.5.5)
41 A (Note 1 & 2 below 9.5.5)
42 D (Note 3 below 9.5.5)
43 A (Note 5 below 9.5.5)
44 D (Note 6 below 9.5.5)
45 C (Note 6 below 9.5.5)
46 D (Note 6 below 9.5.5)
47 D (9.5.7)
48 B not plus expenditure but minus realisation (Note below 9.5.7)

Prepared by Deepak Kumar Rahi, Auditor (LAD/Patna)