without obtaining the prior sanction of the Head Office.
(ii) The interest as well as the balance at credit of the depositor after addition of interest will be entered in the pass book by the head office and the pass book will then be returned to the sub office with the warrant of payment entered in the S.B. slip. When the depositor or his messenger calls at the post office for payment, the balance after addition of interest as entered in the pass book by the head office, should be shown in the sub office ledger and pass book as withdrawn, the word 'NIL' being entered in the column for balance both in the ledger and pass book by the Sub Postmaster. The entries in the ledger and pass book should then be compared and initialled by the sub postmaster. The words" Account closed" should be written below the last entry in the pass book and the ledger and signed by the sub postmaster. The remark "Account closed" should also be made in red ink on the first page of the pass book and all unused pages in red ink or by means of a rubber stamp. An entry of transaction will be made by the sub postmaster in the Long Book. When the account is closed without the pass book, a remark "Account closed without the production of pass book on ...” should be made on the ledger.
In case of E.D. sub office the remark "Account closed" in red ink on the first page and on all the unused pages of the pass book will be made by the Head Office while sanctioning the closure of the account If for any reason the depositor does not actually close the account, the cancelled pass book along with the warrant of payment with suitable remark will be returned to the head office for issuing a fresh pass book in lieu of the cancelled one which on receipt will be delivered to the depositor.
(iii) The amount (principle and interest) specified in the warrant of payment should be paid to the depositor according to the procedure laid down in para (1) above. The warrant of payment should be date stamped with the date of actual payment The closed pass book should be returned to the depositor or his
messenger and the receipt (SB-28) duly signed should be taken back from him and pasted to the office copy.
(c) In the case of Security Deposit account opened in connection with the purchase of Motor Vehicle or Tractor the pass book (SB SF) should be taken from the depositor at the time of closure of the account and sent as voucher to the S.B. Control Organisation. If, however; the depositor desires to get the pass book back, a normal withdrawal application and separate release letter should be obtained from the depositor and the pass book returned to him under receipt after the account is closed.
(d) A red ink line should be drawn through the relative entry in the specimen signature book and a remark" Account closed on. . .. . . " recorded in the remarks column under the initials of the sub postmaster.
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(e) If a warrant of payment is received from the head office towards the end of a month, and it is impossible or unlikely that it can be paid in the same month, the S.B. slip will show the amount of interest due for the current month. If the payment is made in the following month the Sub-Postmaster should enter below the "Total amount" in the warrant, the interest shown in the S.B. Slip in the following way:
"Add interest of Rs... for... .(name of month)". The Sub Postmaster should also make the same entry in the pass book and ledger and the balance after this addition should be paid to the depositor. The amount actually paid to the depositor should be shown as withdrawn in the ledger and the pass book.
(f) Warrants remaining unpaid after the expiry of 15 days in the sub office and 7 days in the branch office from the date of receipt from the head office should be considered as lapsed and returned to the head office entered in the list of documents with an explanatory remark. If the fifteenth day or the 7th day happens to be a Sunday or post office holiday, the warrant should not be returned as unpaid but should be paid on the following working day. If it is not paid on that day also, it should be treated as lapsed and disposed of in the manner stated above.
(g) If the pass book of the depositor who wishes to close the account is not forthcoming, he should be requested to give an application stating the reasons why the pass book is not available. The signature on the application should be compared with the specimen signature on the record in the prescribed manner by the sub postmaster and with his remarks regarding the identity of the depositor and his recommendations therein, the application should be forwarded to the Head Office for orders along with the application of withdrawal. The application with the orders of the Head Postmaster recorded therein will be received back along with the warrant of payment when the account is actually closed, a remark "Account closed without production of pass book on ... .. (date)" should-be made in the ledger. The application containing the orders of the Head Postmaster should be sent to the Head Office pasted to the warrant of payment.
(h) A warrant of payment along with the cancelled passed book will be returned by the branch office as lapsed after a week. A fresh pass book will be prepared in lieu of the cancelled one and sent to the Branch Office for delivery to the depositor. The lapsed warrant of payment and cancelled pass book with suitable remark will be sent to the head office entered in the list of documents.
(7) Closure of account at a place other than the place where the account stands: - When a depositor wishes to close an account at a place other than the place where the account stands, he may be allowed to do so provided he is willing to accept the payment of the balance at credit in the form of a crossed cheque. He must present or send his pass book alongwith an application for withdrawal of the balance at credit in his account at the post office convenient to him with a request, noted on the application for withdrawal, that the balance of amount may be remitted by crossed cheque. The postmaster, after verification of the genuineness of the application, will forward it alongwith the pass book to the office where the account
stands by registered post. On receipt of the application at the office where the account stands, the procedure as for closure of an account prescribed in Rule 43(1) and 43(6) above will be followed. A crossed cheque in favour of the depositor will be issued for the total amount at credit including interest.
After completing the formalities as prescribed above, the crossed cheque and the closed pass book will be sent by the issuing postmaster by registered post to the head or sub postmaster from whom the pass book and the application for closure was received with a forwarding letter with a copy endorsed to the claimant. The particulars of the cheque will be noted in the ledger card. When the claimant calls for collection of the cheque, the post office will obtain a receipt for the same from him and forward it to the Postmaster issuing the cheque who, in his turn, will transfer the receipt to the Control Organisation, keeping a suitable note in the ledger card.
PROCEDURE IN HEAD OFFICE IN RESPECT OF ACCOUNTS CLOSED AT SUB AND