{
    "id": 15126,
    "slug": "the-assam-accounts-service-rules-1963-1963",
    "title": "The Assam Accounts Service Rules, 1963",
    "short_title": "The Assam Accounts Service Rules, 1963",
    "act_number": "Published vide Notification Assam Gazette, Part 2A",
    "act_year": 1963,
    "act_type": "STATE",
    "location": "Assam",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "The Assam Accounts Service Rules, 1963",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title and commencement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Definitions.",
            "chapter": null,
            "content": "(a) \"Appointment Authority\" means the Governor of Assam in respect of Gazette cadre of Assistant Director of Accounts and \"Accounts Officer\" and the Director of Accounts and Treasuries for the Gazetted cadre of \"Deputy Accounts Officer\" and Non-Gazetted cadre of \"Assistant Accounts Officer\".\n(b) \"Commission\" means the Assam Public Service Commission;\n(c) \"Constitution\" means the State Government of Assam;\n(d) \"Government\" means the State Government of Assam;\n(e) \"Governor\" means the Governor of Assam;\n(f) \"Member\" means a member of the Assam [***] Accounts Service;\n(g) \"Scheduled Castes\" or \"Scheduled Tribes\" means Communities declared as such under Article 341 or 342 of the Constitution of India, as the case may be;\n(h) \"Service\" means the Assam Accounts Service.\n(i) \"University\" means a University established by an Act of Central or State Legislature and includes any other University recognised by the Governor subject to such limitations or conditions as may be deemed necessary;\n(j) \"Year\" means a calendar year;\n(k) \"Selection Board\" means Board constituted under sub-rule (2) of Rule 19.",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Constitution of the service and status.",
            "chapter": null,
            "content": "(a) Assistant Director of Accounts;\n(b) Accounts Officer;\n(c) Deputy Accounts Officer;\n(d) Assistant Accounts Officer;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Strength of the service.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Method of recruitment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Disqualification for appointment.",
            "chapter": null,
            "content": "(a) unless he is a citizen of India;\n(b) if he has more than one wife living;\n(c) if he attempts to enlist the support for his candidature directly or indirectly by any recommendation, either written or oral or by any other means.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "7",
            "title": "7. Reservation for candidates belonging to Scheduled Castes/Scheduled Tribes.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "8",
            "title": "8. Confirmation.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "9",
            "title": "9. Gradation List.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "10",
            "title": "10. Pay.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "11",
            "title": "11. Training.",
            "chapter": null,
            "content": "(a) if he fails to make sufficient use of the opportunities given during the training or otherwise fails to give satisfaction during or at the end of the period of training;\n(b) if he fails to pass the Departmental Examination in three consecutive chances re-examination in the subject or subjects in which he failed.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "12",
            "title": "12. Transfer.",
            "chapter": null,
            "content": "Part II\nDivisional Accounts",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "13",
            "title": "13. Information through Departmental Examination.",
            "chapter": null,
            "content": "(1) All vacancies in a year of recruitment in the cadre of Accounts Officer shall be filled up by promotion of Assistant Accounts Officer and Deputy Accounts Officer who qualify in a competitive Departmental Examination called the Assam Accounts Service (Promotion) Examination;\n(2) An Assistant Accounts Officer who has rendered at least one year of service and passed the prescribed examination on completion of training shall be qualified for promotion to the post of Deputy Accounts Officer provided there is a vacant post of Deputy Accounts Officer;\n(3) A Deputy Accounts Officer or an Assistant Accounts Officer who has rendered at least two years of service combined in two cadres of Assistant Accounts Officer and Deputy Accounts Officer and has completed training, shall qualify in a Departmental Examination for promotion to the post of Accounts Officer;\n(4) The Assam Accounts Service (Promotion) Examination shall be conducted by the Commissioner in accordance with the Rules and Syllabus as in Schedule-III and shall be held in every year or at such intervals as the Appointing Authority may, in consultation with the Commission, from time to time determine. A list of candidates who have qualified in the said Examination shall be prepared by the Commission in order of merit and forward it to the appointing Authority. Promotion shall be made from the list.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "14",
            "title": "14. Appointment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "15",
            "title": "15. Promotion through Departmental Selection Board.",
            "chapter": null,
            "content": "(1) All vacancies in year of recruitment in the cadre of Assistant Director of Accounts shall be filled up by promotion of Accounts Officer through a Departmental Selection Board.\n(2) Before the end of the year the Appointing Authority shall make an assessment by the vacancies/likely vacancies to be filled up by promotion in the cadre of Assistant Director of Accounts.\n(3) The Appointing Authority shall then furnish to the Board the following documents and information with regard to as may Officers in order of seniority as eligible for promotion subject to maximum of four times the actual number of vacancies-\n(a) The information about the number of vacancies;\n(b) The list of Officer in order of seniority in the cadre of Accounts Officer;\n(c) Character rolls and personal files of the Officer listed;\n(d) Details about reservation including carry forward vacancies as admissible under the provision of Scheduled Castes and Scheduled Tribes (Reservation of Vacancies in Service and posts) Act, 1978 and the Rules framed thereunder;\n(e) Any other documents and information as may be considered necessary by the Board.\n(4) A Member of the Service in the cadre of Accounts Officer shall be eligible for promotion to the cadre of Assistant Director of Accounts on completion of minimum of 10 (ten) years of service in the cadre of Accounts Officer and who has attained 40 years of age on the first day of January of the year in which the promotion is considered and the Governor is satisfied about his ability, integrity and character.\n(5) The Selection shall be made on the basis of merit with due regard to seniority.\n(6) The Board, after examination of the documents and information furnished by the Appointing Authority a list of officers about double the number of vacancies/probable number of vacancies in order of preference, found eligible for promotion:\n(7) The inclusion of a candidate's name in the Select List shall confer no right to promotion unless the Appointing Authority is satisfied after such enquiry as may be considered necessary that a candidate is suitable for promotion.\n(8) The Select list shall remain valid for 12 (twelve) Calendar month from the date of approval by the Appointing Authority.\n(9) The promotion shall be in accordance, with the list finally approved.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "16",
            "title": "16. Appointment.",
            "chapter": null,
            "content": "(a) unless he is a Citizen of India; and\n(b) if he has more than one wife living or in case of a female candidate who has married a person who has one wife living provided that Governor may, if he is satisfied that there are special grounds for doing so may exempt any person from the operation of this clause;\n(c) No person who attempts to enlist support for his candidature directly or indirectly by any recommendation, either written or oral or by any means, shall be appointed to the service.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "17",
            "title": "17. Seniority.",
            "chapter": null,
            "content": "(a) He has completed the period of probation to the satisfaction of the Appointing Authority in accordance with sub rule (1);\n(b) He has successfully under gone the training and passed the Departmental Examination, if any prescribed by Government.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "18",
            "title": "18. Seniority.",
            "chapter": null,
            "content": "Part III\nJunior Divisional Accountant",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "19",
            "title": "19. Appointment by promotion.",
            "chapter": null,
            "content": "(a) that he has successfully completed the training as provided under Rule 11, and\n(b) that his work and conduct is satisfactory.\n(a) Secretary, Finance or his-nominee Chairman;\n(b) Director of Accounts and Treasuries Member-Secretary;\n(c) Finance and Accounts Officer-Member office of the Director of Accounts and Treasuries Member.\n(i)\nThe Commissioner/Secretary to the Government of Assam, Finance\n\t\t\t\tDepartment.\n-Chairman\n(ii)\nThe Secretary to the Government of Assam Personal Department or his\n\t\t\t\tnominee not below the rank of Deputy Secretary.\n-Member\n(iii)\nThe Director of Accounts and Treasuries, Assam.\n-Member\n(iv)\nOne Hon'ble member of the Assam Public Service Commission as\n\t\t\t\tnominated by Hon'ble Chairman, Assam Public Service Commission.\n-Member\n(v)\nThe Deputy Secretary/Under Secretary to the Government of Assam,\n\t\t\t\tFinance (Estt. B) Department.\n-Member Secretary.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "20",
            "title": "20. Appointment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "21",
            "title": "21. Seniority.",
            "chapter": null,
            "content": "Part IV\nAssistant Divisional Accountants",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "22",
            "title": "22. Recruitment through Commission.",
            "chapter": null,
            "content": "(a) The minimum educational qualification for the Departmental candidate, shall be a Degree in Arts, Science or Commerce and the upper age limit shall be 40 years on the first January of the year of recruitment;\n(b) For being eligible for selection as departmental candidates, the candidates Shall be required to render at least 10 years of service in the cadre mentioned here in above and have minimum Accounts experience of 3 years in the offices mentioned above;\n(c) The Assistant Accounts Officer who are recruited in the manner prescribed above shall also have to undergo a course of training and pass the Departmental Examination as mentioned in Rule 11.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "23",
            "title": "23. Qualification.",
            "chapter": null,
            "content": "(a) The Principal Academic or Administrative Officer of the University or College in which he last studied; and\n(b) two respectable persons (not related to the candidate) who are well acquainted with him.\n(a) of sound health, both mentally and physically and free from organic defects or bodily infirmities likely to interfere with efficient performance of his duties; and\n(b) required to undergo medical examination before appointment to the service.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        },
        {
            "number": "24",
            "title": "24. Appointment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 23
        },
        {
            "number": "25",
            "title": "25. Seniority.",
            "chapter": null,
            "content": "Part V\nMiscellaneous",
            "footnote": "",
            "is_definition": false,
            "sort_order": 24
        },
        {
            "number": "26",
            "title": "26. Miscellaneous.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 25
        },
        {
            "number": "27",
            "title": "27. Relaxation.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 26
        },
        {
            "number": "28",
            "title": "28. Interpretation.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": true,
            "sort_order": 27
        },
        {
            "number": "29",
            "title": "29. Validation.",
            "chapter": null,
            "content": "Schedule-I\n( See Rule 4)\nStrength of the Service\nStrength of the Service\nSl. No.\nCadre\nPermanent\nTemporary\nTotal\n(1)\n(2)\n(3)\n(4)\n(5)\n1.\nAssistant Director of Account\nNil\n3\n5\n2.\nAccount Officer\n47\n228\n275\n3.\nDeputy Accounts Officer\n118\n309\n427\n4.\nAssistant Account Officer\n66\n404\n470\nSchedule-II\n( See Rule 10)\n(i)\nAssistant Director of Accounts\nRs. 5725-175-6600-250-7350-EB-250-8100-325-11025-400-11,825/-\n(ii)\nAccounts Officer\nRs. 4960-120-5200-175-6250-EB-175-6600-250-8100-325-10,050/-\n(iii)\nDeputy Accounts Officer\nRs.\n\t\t\t\t3760-90-4480-120-4960-EB-120-5200-175-6600-250-8100-325-9,400/-\n(iv)\nAssistant Accounts Officer\nRs.\n\t\t\t\t3580-90-4480-120-4720-EB-120-5200-175-6600-250-8100-325-8,750/-\nSchedule-III\n( See Rule 13)\nRules and Syllabus for the Assam Accounts Service Promotion Examination\nRules and Syllabus for the Assam Accounts Service Promotion Examination\nSl. No.\nSubject\nTime\nMaximum marks\nMaximum marks required for passing\nPercentage of Examination marks\n1\n2\n3\n4\n5\n6\n1.\nArithmetic and Mensuration (Elementary but practical)\n3 hrs.\n100\n40 per cent\n45 per cent\n2.\nElementary Book keeping\n3 hrs.\n100\n40 per cent\n45 per cent\n3.\nPublic Works Accounts and procedure\n3 hrs.\n100\n40 per cent\n45 per cent\n4.\nViva Voce on (3) above.\n1 ½ hrs.\n100\n40 per cent\n45 per cent\n5.\nGeneral Accounts Treasury and financial Rules (both Central\n\t\t\t\tand State) F.Rs. and SRs. (State) and pension portion of C.S. Rs.\n3 hrs.\n100\n40 per cent\n45 per cent\nAggregate\n500\n45 percent.\n(i) Arithmetic and Mensuration. - The standard for this shall be the same as that prescribed for the Matriculation or the School Leaving Certificate Examination. The Book \"Mensuration for Indian School and Colleges Part-I by Pierpoint has been prescribed as representing the standard expected of the candidates in this subject.\n(ii) Elementary Book Keeping. - The paper in this subject will be of a fairly elementary character. The \"Students complete Commercial Book-Keeping Accounting and Banking\" by Arthur Filed house has been prescribed as the Text-Book for the paper on this subject but it should be supplemented by a knowledge of the following Chapters in \"Advanced Accounts\" by R.N. Carter (Third Edition, Revised, 1949).\nNote. - If there is any Change in the subjects of these chapters in the subsequent editions of \"Carter\" candidates should read the corresponding chapters in the latter edition.\nNote.\n(iii) P.W. Accounts and Procedure (Written). - The paper in the subject will be to test the candidates \"Knowledge of the Rules and procedure connected with (1) the preparation and examination of initial Accounts, Stock and Tools and plant returns, Contractor's bill and other bills and vouchers and (2) The Classification and compilation of divisional Accounts.\n(iv) P.W. Accounts and Procedure (Viva-Voce). - This is intended to test whether the candidate can promptly give to the Executive Officer Public Works Department appropriate advice in mattes concerning the accounts of divisional and Sub-divisional Officers.\n(v) This will comprise of simple questions of general nature from the following-\nSchedule-IV\n(Rule 22)\nRules and Syllabus for Recruitment to the Cadre of Assistant Accounts Officer\nRules and Syllabus for Recruitment to the Cadre of Assistant Accounts Officer\nSl. No.\nSubject\nTime\nMaximum marks\nPercentage of pass marks\n1.\nEssay & precis writing\n3 hrs.\n100\n40 per cent\n2.\nArithmetic\n3 hrs.\n100\n50 per cent\n3.\nGeneral knowledge\n3 hrs.\n100\n40 per cent\n4.\nAggregate\n300\n45 per cent\n(i) Essay and Precis writing. - The standard will be similar to that of the Essay and Precis for a degree examination.\n(ii) Arithmetic. - The standard for this will be the same as the prescribed for the Matriculation or School Leaving Certificate Examination.\n(iii) General knowledge. - The standard will be similar to that of the general knowledge for a degree examination.\nRules and Syllabus for the Assam Subordinate Accounts Service (Recruitment) Examination\nRules and Syllabus for the Assam Subordinate Accounts Service (Recruitment) Examination\n[ See Rule 14]\nSl. No.\nSubject\nTime\nMaximum mark\nPercentage of pass marks\n1.\nEssay or Precis & Draft.\n2 ½ hrs.\n100\n40 per cent\n2.\nElementary Book-keeping\n3 hrs.\n100\n40 per Cent\n3.\nArithmetic and Mensuration (Elementary but practical)\n3 hrs\n100\n50 per cent\nAggregate\n300\n45 per cent\n(i) Essays of Precis and Drafting. - The standard will be similar to that of the Essays and Precis for a degree examination.\n(ii) Elementary Book-keeping. - The paper in this subject will be of fairly elementary character, the students Complete Commercial Book-keeping.\nNote. -If there is any change in the subjects of these Chapters in the subsequent editions of Carter candidates should read the Corresponding Chapters in the latter edition.\nNote.\n(iii) Arithmetic and Mensuration. - The standard for this will be the same as (hat prescribed for the Matriculation or the School Leaving Certificate Examination. The Book \"Mensuration for Indian Schools and Colleges, Part-I\" by Pierpoint has been prescribed as representing the standard expected of the candidates in this subject.\nRules and Syllabus for the Divisional Test Examination\nRules and Syllabus for the Divisional Test Examination\n[Rule 17(2)]\nSl. No.\nSubject\nTime\nMaximum marks\nMinimum marks required for passing\nPercentage of Exemption marks\n1.\nPublic Works Accounts and Procedure\n3 Hrs.\n150\n40 per cent\n50 per cent\n2.\nViva Voce on (1) above\n1 ½ hrs\n150\n40 per cent\n50 per cent\n3.\nGeneral Accounts Treasury and Financial Rules (Both Central\n\t\t\t\tand State) F. Rs. and S.Rs. (State) and Pension portion of C.S.\n\t\t\t\tRs.\n3 hrs.\n150\n40 per cent\n50 per cent\n(i) P.W. Accounts and Procedure (written). - The paper in this subject will be to test the candidates knowledge of the rules and process connected with (1) the preparation and examination of initial Accounts stock and tools and plant returns, contractor's bill and other bills and vouchers, and (2) the classification and compilation of Divisional Accounts.\n(ii) P.W. Accounts and Procedure (viva voce). - This is intended to show whether the candidate can promptly give to the Executive Officers of Public Works Department appropriate advice in matters concerning the accounts and financial arrangements of Divisional and Sub-Divisional Officers.\n(iii) This will comprise of simple questions of general nature from the following-\nSchedule-V\nRules and Syllabus for Assam Accounts Service (Recruitment Examination of Assistant Accounting Officer Under 25% Quot)\nRules and Syllabus for Assam Accounts Service (Recruitment Examination of Assistant Accounting Officer Under 25% Quot)\n[ See Rule 22(3)]\nSl. No.\nSubject\nTime\nMaximum Marks\nPass Marks\n1.\nGeneral English\n3 hrs.\n100\n40 per cent\n2.\nArithmatic\n3 hrs.\n100\n40 per cent\n3.\nGeneral Accounts Procedure\n3 hrs.\n100\n40 per cent",
            "footnote": "",
            "is_definition": false,
            "sort_order": 28
        },
        {
            "number": "1",
            "title": "1. The General English-The paper will comprise, Essay, precis and drafting and Grammer of the Degree standard.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 29
        },
        {
            "number": "2",
            "title": "2. Arithmetic-The standard for this paper will be the same as prescribed for the High School Leaving Certificate Examination.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "3",
            "title": "3. General Accounts-This paper will comprise the Assam Financial Rules, the Assam Treasury Rules and S.O. thereunder and the Assam Contingency Manual.",
            "chapter": null,
            "content": "(a)\nAssam Financial Rules\nChapters II, III, IV, V\n(b)\nAssam Treasury Rules and S.O. thereunder\nSection V, VI, VII,\n(c)\nAssam Contingency Manual.\nThe whole book",
            "footnote": "",
            "is_definition": false,
            "sort_order": 31
        }
    ],
    "metadata": {
        "Act ID": "Last Updated 8th February, 2020 [ass004]",
        "Act Number": "Published vide Notification Assam Gazette, Part 2A, dated the 22nd May, 1963 pages 1423-1434",
        "Enactment Date": "",
        "Act Year": "1963",
        "Short Title": "The Assam Accounts Service Rules, 1963",
        "Type": "STATE",
        "Location": "Assam"
    },
    "updated_at": "2026-09-29 21:55:19"
}