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DELEGATION OF FINANCIAL POWERS RULES, 1978

CONTENTS

1. Short title and commencement

2. Power to relax
3. Definitions
4. General limitations on power to sanction expenditure
5. Residuary Financial Powers
6. Effect of sanction
7. Provisions of funds by Parliament
8. Primary units of Appropriation
9. Allotment of Funds
10. Appropriation and re-Appropriation -General Restrictions
11. Creation of posts
12. Abolition of posts
13. Powers of subordinate authorities
14. Head of Office
15. Insurance of Government property
16. Delegation of powers to incur expenditure
1 7 . Remission of disallowances by Audit and writing off of
overpayments made to Government servants
18. Expenditure on schemes or projects
19. Power to release funds
20. Grants and Loans
21. Indents, contracts and purchases
22. Trading operation
23. Payment of Commutation money
24. Sale etc. of public buildings
25. Communication of sanctions to Audit
26. Repeal and Savings
SCHEDULE 1 :- LIST OF HEADS OF DEPARTMENTS, MINISTRY OF
AGRICULTURE AND IRRIGATION
SCHEDULE 2 :- Powers to Create Permanent Posts
SCHEDULE 3 :- Powers to Create Temporary Posts
SCHEDULE 4 :- Powers of Appropriation and Re-Appropriation
SCHEDULE 5 :- Powers of Incurring Contingent Expenditure
SCHEDULE 6 :- Powers to incur miscellaneous expenditure
SCHEDULE 7 :- Powers to Write off Losses
 DELEGATION OF FINANCIAL POWERS RULES, 1978
S.O. 2131, dated 7th June, 19781.-In pursuance of Cl. (3) of
Art.77 of the Constitution of India, the President hereby makes the
following rule, namely:-
1. Short title and commencement :-
(1) These rules may be called the Delegation of Financial Powers
Rules, 1978.
(2)They shall come into force with effect from the 1st day of
August, 1978.
2. Power to relax :-
The President being satisfied that it is necessary or expedient so to
do may, by general or special order, relax-
(a) all or any provisions of these rules in relation to any authority;
(b) delegate to any authority powers in addition to the powers
delegated under these rules;
(c) reduce the powers delegated to any authority to such extent as
may be specified in the order;
(d) impose conditions in addition to those specified by rules; and
(e) for reasons to be specified, withdraw from any authority all or
any of the powers delegated under these rules.
3. Definitions :-
(1) In these rules, unless the context otherwise requires:-
(a) "Administrator" means an Administrator of a Union territory, by
whatever name designated;
(b) "Appropriation" means the assignment to meet specified
expenditure of funds included in a primary unit of appropriation.
(c) "Contingent expenditure" means all incidental and other
expenditure including expenditure on stores, which is incurred for
the management of an office, for the working of technical
establishment such as a laboratory, workshop, industrial
installation, store-depot, office expenses and the like but does not
include any expenditure which has been specifically classified as
falling under some other head of expenditure, such as "Works",
"Tools and Plan";
(d) "Department of the Central Government" means a Ministry or a
Department of the Central Government as notified from time to
time and includes the Planning Commission, the Department of
Parliamentary Affairs, the Presidents Secretariat, the Vice
President's Secretariat, the Cabinet Secretariat and the Prime
Minister's Office;
(e)"Finance Ministry" means the Finance Ministry of the Central
Government;
1 (f) " Head of the Department" in relation to an office or offices
under his administrative control, means an authority specified in
Sch. I and includes such other authority or person as the concerned
Department in the Central Government may, by order, specify, as a
Head of the Department: Provided that such a person is the Head
of an identifiable organisation and minimum of his revised scale of
pay is not lower than that of a Deputy Secretary to the
Government of India.]
(g) "Head of Office" means a Gazetted Officer declared as such
under rule 14 of these rules;
(h) "miscellaneous expenditure" means all expenditure other than
expenditure falling under the category of pay and allowances of
Government servants, leave salary pensions, Contingencies, grants-
in-aid, contributions, works, tools and plant and the like:
(i) "non-recurring expenditure" means expenditure other than
recurring expenditure:;
(j) "Primary unit of Api'opriation" means a primary unit of
Appropriation referred to in rule 8;
(k) "public works" means civil works and irrigation, navigation,
embankment and drainage works:
(l) "re-Appropriation" means the transfer of funds from one primary
unit of Appropriation to another such unit:
(m) "recurring expenditure" means the expenditure which is
incurred at periodical intervals:
(n) "subordinate authority" means a Department of the Central
Government or any authority subordinate to the President.
(2) The terms and expression used in these rules and not defined
hut defined in the General Financial Rules, 1963 shall have the
meanings respectively assigned to them in the General Financial
Rules.
Subs. by Notification No. G.I.M. (D and E) F. 1 (a)-F II (a)/740
dated, 16th May, 1979.
4. General limitations on power to sanction expenditure :-
(1) No expenditure shall be incurred from the public revenues
except on legitimate objects of public expenditure.
(2) A subordinate authority may sanction expenditure or advances
of public money in those cases only in which it is authorised to do
so by:-
(a) the provisions of any law for the time being in force:
(b) these or any other rules issued by, or with the approval of the
President: or
(c) any general or special order of the President or other competent
authority.
(3) Nothing contained in sub-rule (2) shall empower any
subordinate authority to sanction, without the previous consent of
the Finance Ministry, any expenditure which involves the
introduction of a new principle or practice likely to lead to increased
expenditure in future unless the said expenditure has been
subjected to scrutiny and agreed to by the Finance Ministry before
its inclusion in the budget.
(4) A subordinate authority shall exercise the power to sanction
expenditure subject to any general of special order, direction or
stipulation which the authority delegating or redelegating such
power may issue or prescribe from time to time.
5. Residuary Financial Powers :-
All financial powers, not specifically delegated to any authority by
these rules, shall vest in the Finance Ministry.
6. Effect of sanction :-
(1) No expenditure shall be incurred against a sanction unless
funds arc made available to meet the expenditure or liability by
valid Appropriation or re-Appropriation.
(2) A sanction to recurring expenditure or liability becomes
operative when funds to meet the expenditure or liability of the
first year are made available by valid Appropriation or re-
Appropriation or by an advance from the Contingency Funds as the
c a s e may be and remains effective for each subsequent year
subject to appropriation in such years and subject also to the terms
of the sanction.
7. Provisions of funds by Parliament :-
Demands for Grants and Approprialions for charged expenditure are
presented to Parliament on behalf of the Appropriate Ministry or
authority concerned. Only after the Demands have been voted and
the necessary Appropriation Act passed by Parliament the amounts
so authorised become available to the Ministry or authority
concerned for Appropriation or re- Approprialion to meet sanctioned
expenditure.
8. Primary units of Appropriation :-
(1) A Grant or Appropriation for charged expenditure is distributed
by sub-heads or standard objects under which it shall be accounted
for. Each such sub-head or standard object, against which the
provision for expenditure appears constitutes a primary unit or
Appropriation. The primary unit may include provision for both
voted and charged expenditure and in that case the amount of
each is shown separately.
(2) Primary units of Appropriation shall be some or all of the
following:-
1. Salaries.
2. Wages.
3. Dearness Allowance.
4. Travel Expenses.
5. Office Expenses.
6. Payments for professional and special services.
7. Rents, Rates and Taxes or Royalty.
8. Publications.
9. Advertising, Sales and Publicity Expenses.
10. Grants-in-aid or Contributions or Subsidies.
11. Scholarships and stipends.
12. Hospitality Expenses or Sumptuary Allowances.
13. Secret Service Exenditure.
14. Major Works.
15. Minor Works.
16. Machinery and Equipment or Tools and Plant.
17. Motor Vehicles.
18. Maintenance.
19. Investments or loans.
20. Materials and Supplies.
21. Interest or Dividents.
22. Pensions or Gratuities.
23. Depreciations.
24. Inter-Account Transfers.
25. Write off of Losses.
26. Suspense.
27. Other Charges.
(3) The Finance Ministry may add to the primary units specified in
sub-rule (2) any other primary unit or prescribe an entirely
different set of such units.
9. Allotment of Funds :-
(1) The Ministry or authority on whose behalf a Grant or
Appropriation for charged expenditure is authorised by Parliament
shall distribute the sanctioned funds, where necessary, among the
controlling and disbursing officers subordinate to it.
(2) Subject to any special rules or orders issued by the President,
the whole or part of the provision under a primary unit may be
placed at the disposal of a controlling or a disbursing officer, or the
primary unit may be broken into a number of secondary units and
the provision under any of these, wholly or in part, may be placed
at the disposal of the Controlling or Disbursing officers.
10. Appropriation and re-Appropriation -General
Restrictions :-
(1) Funds shall not be appropriated or re-appropriated to meet
expenditure which has not been sanctioned by an authority
competent to sanction it.
(2) Funds provided for charged expenditure shall not be
appropriated or re-appropriated to meet votable expenditure and
funds provided for voted expenditure shall not be appropriated or
re-appropriated to meet charged expenditure.
(3) No re-Appropriation shall be made from one Grant or
Appropriation for charged expenditure to another Grant or
Appropriation for charged expenditure.
(4) Funds shall not be appropriated or re-appropriated or meet
expenditure on a new service or new instrument of service not
contemplated in the budget as approved by Parliament
(5) Expenditure on works shall be subject to the following further
conditions, namely:-
(a) Funds shall not be appropriated or re-appropriated to any work
which has not received administrative approval and technical
sanction as prescribed by the Central Government from time to
time.
(b) The amount appropriated to any work shall not save with the
previous consent of the Finance Ministry exceed the amount
approved or sanctioned for that work by a sum greater than the
excess which may be authorised under the rules referred to in Cl.
(a).
(c) Save with the previous consent of the Finance Ministry, no re-
Appropriation shall be made from the primary unit "Major Works" to
any other unit;
(d)
(i) Save with the specific approval of Parliament or an advance from
the Contingency Fund of India Appropriation or re-Appropriation
shall not be made to meet an expenditure for a new public work
not provided for in the budget, which may cost rupees twenty five
lakhs or more.
(ii) Save with the previous consent of the Finance Ministry, or re-
Appropriation shall be made for a new public work costing rupees
Ten Lakhs and above but less than rupees twenty five lakhs.
(6) Without the previous consent of the Finance Ministry no re-
Appropriation shall be made:-
(a) from and to the provision for the Secret Service Expenditure:
(b) so as to augment the provision under the primary
units''Salarics". "Wages", "Office Expenses " and "Other Charges"
taken together for the entire Grant or Appropriation.
Note -In the case of the Ministry of Information and Broadcasting,
re-Appropriation from the primary units "Allowances to Artists" in
the budget of All India Radio to augment the provision under the
primary units "Salaries", "Wages" and "Office Expenses" taken
together for the entire Grant or Appropriation, shall not require the
previous consent of the Finance Ministry
(c) from the provision made for any specified new item of
expenditure in a Grant or Appropriation for any other purpose;
(d) from funds provided under the Plan Heads tothe Non-Plan
Heads both under Revenue and under Capital Heads;
(e) between the funds provided under the contingency Revenue
heads under the same Grant; and
(f) from the advance drawn from Contingency for one object or
scheme in accordance with the provisions of Contingency Fund
Rules to another object or scheme or vice- versa.
11. Creation of posts :-
(1) Notwithstanding anything contained in these rules, no post shall
be created:-
(a) in the Secretariat office of a Department of the Central
Government unless the scale or rate of pay on which the post is
created has been approved by the President for a post of similar
character under the Central Government;
(b) in any other office which is under the control of an
Administrator or Head of Department unless there exists in the
same or any other civil non secretariat office under that
Administrator or Head of Department a post of similar character on
a rate or scale of pay approved by the President;
(c) on a permanent basis, save with the previous consent of the
Finance Ministry unless savings in the succeeding years can be
established for this purpose; and
(d) Unless funds to meet the cost of the post, if temporary, can be
found by valid Appropriation or re-Appropriation from within the
provision placed the disposal of the authority concerned during a
year. Continuance of such posts in future shall .be subject to the
provision of funds being made in the budget.
(2) The power conferred on a subordinate authority to create a
permanent post may be exercised in creating similar
supernumerary post for the purpose of accommodating 'the lien of
a Government servant who, though entitled to hold a lien against
regular permanent post cannot be so accommodated because of
non-availability of such a post. The supernumerary post shall be
created only if another permanent post is not available to provide
lien for the Government servant concerned and it shall remain
operative only until he is absorbed in a regular permanent post;
(3) The power conferred on a subordinate authority to create
permanent or temporary posts shall not, unless otherwise directed
by the President be exercised so as to add such posts to any
service or cadres unless that service or cadre is unde the control of
authority: Provided that the provision of this sub-rule shall not be
applicable to posts borne on the cadres of the Central Secretariat
Service, the Central Secretariat Stenographers' Service or the
Central Secretariat Clerical Service. The competent authorities may
create posts but their inclusion in the Central Secretariat Service,
Central Secretariat Stenographers' Service or Central Secretariat
Clerical Service, shall be subject to the provisions of the respective
Service or Cadre Schemes .
12. Abolition of posts :-
A subordinate authority may sanction the abolition of post which it
is competent to create.
13. Powers of subordinate authorities :-
(1) Subject to the provisions of these rules, the Departments of the
Central Governments Administrators and Heads of Departments
shall, in relation to creation of permanent posts, creation of
temporary posts. Appropriation and re-Appropriation incurring of
contingent expenditure, incurring of miscellaneous, expenditure
and write off of the losses, have the powers respectively specified
in Sch. II, III, IV.V.VI, and VII.
(2) A Department of Central Government may, by general or
specail order, confer powers, not exceeding those vested in that
Department, upon an Administrator or Head of Department or any
other subordinate authority in respect of any matter covered by
these rules: Provided that no power under this sub-rule shall be re-
delegated in respect of:-
(a) creation of posts;
(b) write off of losses; and
(c) re-Appropriation of funds exceeding 10 percent of the original
budget provision.
(3) The Administrator or Head of a Department referred to in sub-
rule (2) may, by an order in writing, authorise a Gazetted Officer
serving under him to exercise to such extent, as may be specified
in that order all or any of the powers conferred on such
Administrator or Head of Department under sub-rule (1) or sub-rule
( 2 ) . The Administrator or Head of Department shall however,
continue to be responsible for the correctness, regularity and
propriety of the decisions taken by the Gazetted Officer so
authorised.
(4) An authority empowered by or under these rules to incur
contingent expenditure or miscellaneous expenditure shall exercise
such powers subject to the following conditions, namely:-
(a) In regard to the supply of articles required for the public service
and for regulating the purchase of stationery stores for the public
service, the provisions contained in Appendix 8 and Appendix 9
respectively to the General Financial Rules, 1963 and subsidiary
instructions and orders on the subject shall be followed;
(b) in regard to contingent expenditure on each item specified in
column 2 of the Annexure to Schedule V of these rule.orders
restrictions or scales specified in column 4 of that Annexure against
that item shall be observed.
(c) In regard to miscellaneous expenditure any rules, orders,
restrictions or scales as may be made, imposed or prescribed by the
President shall be observed.
(5) Unless otherwise provided by any general or special rule or
order, it shall be within the competence of an authority to exercise
the financial powers delegated to an authority subordinate to it.
(6) The power delegated under these rules can also be exercised
for a validation of an action already taken or expenditure or liability
already incurred even when the authority validating the action or
expenditure or liability, as the case may be, had no competence to
do so at the time the action was taken or expenditure or liability
was incurred.
14. Head of Office :-
Department of the Central Government, Administrators and Head of
Departments shall have power to declare any Gazetted Officer
subordinate to them as the Head of an Officer for the purpose of
these rules: Provided that not more than one gazetted officer shall
be declared as Head of Office in respect of the same office or
establishment, unless such office or establishment is distinctly
separate from one another.
15. Insurance of Government property :-
Government property, both moveable or immoveable. shall not be
insured and not subordinate authority shall undertake any liability
or incur any expenditure in connection with the insurance of such
property without the previous consent of the Finance Ministry
except in the cases mentioned below:-
(a) Departments of the Central Government shall be competent to
incur expenditure on the insurance of materials and equipments
received on loan or as aid from Foreign Governments or
International or other Organisations if, according to the terms of
contracts or agreements entered in to with the Foreign
Governments or International or other Organisations concerned,
insurance of such materials and equipments is necessary.
(b) Where for booking of goods by rail or road, an enhanced risk
rale is provided, additional charges above those prescribed for
booking of goods at owners risk rate. being in the nature of
insurance charges, Departments of the Central Government shall be
competent to incur such additional expenditure for booking goods
for carriage at such enhanced rates.
Notes.-
(1) In cases, where there is only one set of rates for carnage of
goods and there are no alternative owners' risk rates, such charges
are to be treated as freight charges under serial No.6(i))
ofAnnexure to Schedule V of these rules and regulated accordingly.
(2) In cases where it is decided to insure properties or goods under
the direct or indirect control of the Central Government the
Department of the Central Government concerned shall effect the
insurance only with a Nationalised Insurance Organisation and
follow the procedure that may be laid down by the Finance Ministry
form time to time.
16. Delegation of powers to incur expenditure :-
Subject to the provisions of rule 142 of the Treasury Rules, a Head
of Office may have power to authorise a gazetted officer serving
:under him to incur contingent and miscellaneous expenditure on
his behalf subject to such restrictions and limitations as may be laid
down by him. The Head of Office shall however, continue to be
responsible for the correctness. regularity and propriety of the
expenditure incurred by the gazetted officer so authorised.
17. Remission of disallowances by Audit and writing off of
overpayments made to Government servants :-
(1) Subject to the restrictions mentioned in sub-rule (2), a
Department of the Central Government, an administrator and any
other subordinate authority, to whom powers may be delegated by
or under special order of the President, may waive the recovery of
an amount disallowed by an Audit Officer or the Accounts Officer, or
otherwise found to have been overpaid to a Government servant,
subject to the following conditions, namely:-
(i) The amount disallowed has been drawn by the Government
servant concerned under under a reasonable belief that he was
entitled to it, and
(ii) if. in the opinion of the aforesaid authority.
(a) recovery will cause undue hardship, or
(b) recovery is impossible.
(2) The authorities mentioned in sub-rule (1) shall not have the
powers to waive recovery.-
(i) of emoluments of the nature of pay, as defined in FR.9(21)
where the overdrawal has been occasioned by delay in notifying
promotion or reversion, or where such overdrawal has been
disallowed by the Audit Officer or Accounts Officer after one year of
the date of payment:
(ii) where the recovery relates to a gazetted Government servant:
or
(iii) where the amount involved does not exceed two months pay of
the Government servant concerned.
Note:-The powers of Audit Officers to waive objections to or to
foreign recovery of irregular expenditure in individual cases shall be
such as may be laid down separately under general or special order
of the Central Government issued from time to time.
18. Expenditure on schemes or projects :-
(1) Without prejudice to the provisions of rule 13, a Department of
the Central Government may sanction expenditure on any scheme
or project, the total outlay on which does not exceed rupees fifty
lakhs, if that scheme has been approved by the Finance Ministry:
Provided that where a project as a whole has been sanctioned after
scrutiny and acceptance by the Finance Ministry, further
concurrence of the Finance Ministry shall not be required for
sanctioning expenditure on the the various constituent schemes
included in the project even if the magnitude of the expenditure
involved in any such constituent scheme exceeds rupees fifty lakhs.
Provided further that the approval of the Finance Ministry shall not
be required to sanction excess expenditure over the original
estimates of a sanctioned scheme upto 15 percent or rupees one
crore, whichever is less, unless the scheme or project has been.
substantially altered. Provided also that in relation to public works,
the power conterred by this rule shall be subject to the provisions
of Central Public Works Department Code, the Central Public Works
Account Code, the relevant Departmental Code issued after
consultation with the Finance Ministry or any general or special
order of the President in this behalf.
Notes.- For the purpose of applying the limit of rupees fifty lakhs,
the entire cost of the scheme upto the date of completion (both
recurring and no-recurring) including the cost of works (even where
the provision for such work is made in a Demand under the control
of another Department) shall be taken into account.
(2) Notwithstanding anything contained in sub-rule (1)) but subject
to the provisions of the Central Public Works Department Code, the
Central Public Works Account Code and any general or special order
of the President in this behalf the Department of Transport may
sanction any expenditure on the maintenance of National High
ways and other roads which are under its administrative charge.
(3) An Order of Appropriation or re-Appropriation funds shall
operate as sanctioned to incur expenditure on minor works and it
shall not be necessary to issue any formal order conveying sanction
to incur expenditure in cases (vide para 63 of Central Public Works
Department Code).
19. Power to release funds :-
Subject to the existence specific allotment in the Budget or
Appropriation or re-Appropriation of funds or advance sanctioned
for the purpose from the Contingency Fund and observance of the
procedure laid down by the Finance Ministry from time to time the
Departments of the Central Government shall have powers to
release funds for investment as equity capital of statutory
corporations or companies wholly owned by the Central
Government.
20. Grants and Loans :-
Departments of the Central Government and Administrators shall
have full powers to sanction grants-in-aid including scholarships
and loans: Provided that-
(a) such grants-in-aid including scholarships or loans are in
accordance with the rules or principle prescribed with the previous
consent of the Finance Ministry: and
(b) the rate of interest on a loan and the period of re-payment
thereof are fixed with the previous consent of the Finance Ministry
unless the rate of interest on such loan and the period of
repayment thereof are prescribed in any general or order of that
Ministry.
21. Indents, contracts and purchases :-
Subject to provisions of these rules and the provisions of the
General Financial Rules, 1963, governing the purchase of stores for
the public service (and subject to the purchasing powers delegated
from time to time to the Central Government enting Departments
for making purchases directly and not through the Central Purchase
Organisation) a Department of the Central Government shall have
full powers to sanction expenditure for purchases and for execution
of contracts: Provided that the previous consent of the Finance
Ministry shall be obtained in the following cases, namely:-
(a) any purchase or contract the value of which exceeds rupees
fifty lakhs; if a contract extends over a period of time, the total
value over the entire period of its currency shall be taken as the
value for the purpose of applying the limit-,
(b) any negotiated or single tender contract exceeding rupees
twenty lakhs in value; a limited or open lender which results in only
one effective offer shall be treated as a single tender contract for
this purpose:
(c) any indent for stores of a proprietory nature value of which
exceeds rupees ten lakhs;
(d) any agreement or contract for technical collaboration or
consultancy services with firms or Foreign Governments; and
(e) any purchase which has normally to be effected through the
Central Purchasing Organisation, but which is proposed to be made
direct on grounds of emergency, if the value exceeds rupees ten
Lakhs:
2 [Provided further that in the case of Department of Supply the
monetary limits under cl.(a) shall be rupees two crores for
purchases by the Central Purchasing Organisation in India or
abroad.]
Explanation.-in this rule, the word "contract includes miscellaneous
contract. such as handling contracts and leases. Losses for hiring
accommodation for office, residential and other purposes shall
however, he regulated under item 16 of the Annexure to Sch. V.
Subs by G.I.M.F. Notification No. F.I.(IA). E.II(II))/80, dated. 7
the August 1981.
22. Trading operation :-
Notwithstanding anything contained in these rules, all proposal-
(a) for the purchase of commodities not intended for Government
consumption, but for sale or issue to the public, Stale Governments
or any other authority;
(b) for the fixation of prices in respect of direct trading operation of
Government; and
(c) from Government companies and undertakings which may be
referred to the Government for fixation of prices for their products
or stocks,
shall be referred to the Finance Ministry for concurrence before
approval: Provided, however, that a proposal under cl. (a) or cl. (b)
may not be referred to the Ministry of Finance for concurrence if
the value of the transaction is below rupees fifty Lakhs.
Explanation.- In this rule "Govt. Company" has the same meaning
as in the Companies Act, 1956 (I of 1956).
23. Payment of Commutation money :-
In respect of pension divisable between the Central Government
and a State Governments, it shall be competent for a Department
of the Central Government to authorise the debet to the
Consolidated Fund of India of the commuted value of the portion of
the pension of a pensioner not exceeding the commuted value of
the Central Government's share of the pension although the State
Governments concerned or any of them have not provided any
funds to meet the payment of their respective shares of the
commuted value.
24. Sale etc. of public buildings :-
Subject to the conditions set outbelow. the Departments of the
Centra] Government and administations shall have the power to
sanction sale or dismantlement of public buildings (other a
temporary structure) the book value of which does not exceed
rupees one lakh. For sanctioning the sale oi dismantled of a public
building, the book value of which exceeds rupees one lakh, prior
concurrence of the Finance Ministry shall be necessary,
Conditions.-
(1) No public building shall be sold or dismantled unless it has been
previously ascertained that it is not required by any other
Department of the Central Government.
(2) No public building shall be demolished unless it is structurally in
a dangerous condition or is beyond economic repairs and has been
certified as such by appropriate technical authority or it is
necessary to vacate the site for constructing a more important
Government building or structure.
(3) A public building, the sale or dismantlement of which is
sanctioned in exercise of the power conferred by this rule, shall be
disposed of by public auction through the Central Public Works
Department or the local Public Works Department in areas where
the Central Public Works Department does not operate.
Note 1.- The power conferred by this rule shall be exercised only if
the administrative control of the building vests in the authority
sanctioning its sale or dismantlement.
Note 2.- The Departments of the Central Government and
Administrators shall have full powers to sanction sale or
dismantlement of purely temporary structures.
Explanation-A purely temporary structure means a structure, the
life of which is not more than two years.
Note 3.- The Chief Engineer and the Additional Chief Engineers and
other officers of the Central Public Works Department shall have
the powers specified in paragraphs 126 and 127 of the Central
Public Works Department Code in regard to sale oi dismantlement
of public buildings under the administrative control of that
Department.
Note 4.-ministry of External Affairs shall have the powers to
sanction sale anc dismantlement of public buildings abroad, the
book value of which does not exceec rupees one crore. The
certificate envisaged in condition No. 2 above is not necessary it
such cases.
25. Communication of sanctions to Audit :-
(1) Whenever, the consent or sanction of the Finance Ministry is
required under these rules, such consent or sanctiol shall be
communicated to the Audit/Pay and Accounts Officer concerned by
a Departmer of the Central Government itself after adding a clause
t o the sanction as follows:- "This Order/Memorandum issues with
the concurrence of the Ministry of Financ (Department of Expend
iture)virfe their O.M./U.O. No..................dated..................".
(2) Whenever the consent of the Finance Ministry is required under
these rules, sue consent or sanction shall be communicated to the
Audit/Pay and Accounts Office concerned by a Department of the
Central Government, where the Integrated Finam Advice Scheme
has been introduced by adding a clause to the sanction letter as
follows:- "This Order/Memorandum issues with the concurrence of
F i n a n c e Branch vide the U.O.
No......................................................dated................................".
(3) Whenever a financial sanction is issued by a Department of the
Central Government in exercise of the powers conferred on it by
these rules in consultation with its Internal Financial
Adviser/Integrated Financial Adviser, it shall be communicated to
Audit/Pay and Accounts Officer concerned by the Department
concerned by adding a clause to the sanction as follows:- "This
sanction issues in exercise of the powers conferred on this
Department in consultation with the Internal Finance
Branch/Finance Branch Vide their U.O. No........................
dated.....................".
26. Repeal and Savings :-
(1) The Delegation of Financial Power Rules, 1958 is hereby
repealed: Provided that such repeal shall not affect anything done,
any order issued, any action laken or any powers exercised before
coming into force of the Delegation of Financial Powers Rules, 1978
and all sanctions, orders, declarations or other action taken before
the commencement of these rules shall continue to be operative
and in force even after the commencement of these rules, unless
specifically cancelled or revoked by the authority who accorded
such sanction or issued such order or took such action: Provided
further that all delegations made to any authority under special
orders of Government shall also continue to remain in force unless
specifically revoked by President
(2) Nothing contained in these rules shall apply to :-
(a) the Ministry of Railways and authorities subordinate to that
Ministry;
(b) the Ministry of Defence and authorities subordinate to that
Ministry, in relation to expenditure debitable to Defence Estimates:
(c) the Departments of Atomic Energy and space:
(d) Government of India's representatives abroad whose powers
shall he determined in accordance with the rules orders issued
separately in consultation with Finance Ministry: and
(e) Post and Telegraphs Board and various authorities of the Indian
Post and Telegraph Departments whose power shall be as those
laid down separately in consultation with the Finance Ministry and
to that extend these rules shall not apply to them.
SCHEDULE 1
LIST OF HEADS OF DEPARTMENTS, MINISTRY OF AGRICULTURE AND IRRIGATION
(A) Department of Agriculture:- 1 . Plant Protection Adviser, Directorate of
Plant Protection, Quarantline and Storage. New Delhi. 2. Economic and
Statistical Adviser, Directorate of Economic and Statistics, New Delhi. 3.
Director of Administration Directorate of Extension Training, New Delhi. 4.
Chief Engineer, Central Groundwater Board. Faridabad. 5. Chairman, Delhi
Milk Scheme, New Delhi. 6. President Forest Research Institute and College,
Dehradun. 7. Director, Tractor Training and Testing Station, Badni. 8.
Member Secretary, Agricultural Prices Commission. 9. Chief Cordinator of
Projects, Pre investment Surveys of Forest Resources, New Delhi. 10.
Inspector General of Forests and Ex-Officio Director of the Project Logging
Training Centres. 11. Director, Tractor Training Centre, Hissar. 12. Member-
Secretary of the National Commission of Agriculture, New Delhi. 13.
Director.Pre-Investment Survey of Fishing Harbour Project, Bangalore. 14.
Director, Tractor Training Centre, Karnataka. 15. Chaiirnan, Agriculture Price
Commission, New Delhi. 16. Superintending Engineer, Deep Sea Fishing
Station, Bombay. 17. Director. Central Institute of Fisheries Education.
Bombay. 18. Director, Central Institute of Fisheries Operations, Cochin. 19.
Director, Integrated Fisheries Project, Cochin. 20. Director of Agricultural
Aviation. 21 . Chief Executive Officer, Logging Training Centre Project. 22.
Chief Pay and Accounts Officer. 23. Chief Controller of Accounts. 24.
Commisioner, Fertilizer Promotion. Faridabad. (B) Department of Food:- 1.
Chief Director, Directorate of Sugar and Vanaspati, New Delhi. 2. Director,
National Sugar Institute, Kanpur. (C) Department of Rural Development :-
1. Agriculture Marketing Adviser, Directorate of Marketing and Inspection,
Nagpur. (D) Department of Irrigation:- 1 . Chairman. Central Water
Commission. 2. Director. Central Water and P.R.S., Poona. 3. Chairman.
Ganga Flood Control Commission. 4. Secretary. Krishna and Godawari Water
Dispute Tribunal. 5. General Manager. Farrakka Barrage Project. 6. Financial
Adviser and Chief Accounts Officer. Farrakka Barrage Project. 7. The
Financial Adviser. Mabi Control Board. MINISTRY OF COMMERCE (A)
Department of Export Promotion:- 1. Textile Commissioner, Bombay. 2. Jute
Commisioner, Calcutta. 3. Chairman. Tarriff Commission. Bombay 4.
Development Commissions tor Electronics. Processing Zone, Bombay.
Kandia Free Trade Zone, Gandhi Dham, Handicrafts, New Delhi, and
Handlooms. New Delhi. (B) Department of Foreign Trade:- 1. Director
General. Commercial Intelligence and Statistics. Calcutta. 2. Chief Controller
of Imports and Exports. New Delhi. 3. Custodion of Enemy Property. (C)
Department of Textiles:- 1. Commissioner of Payments. New Delhi.
MINISTRY OF COMMUNICATIONS 1. Director General, Overseas
Communications Service. 2. Wireless Adviser to the Government of India.
(A) Department of Electronics:- 1. Director (Tech.), I.P.A.G. Electronics
Commission. MINISTRY OF ENERGY (A) Department of Power:- 1. Financial
Adviser and Chief Account Officer, CHEPCW. 2. Chief Engineer, Salal Hydel
Project (JandK). 3. Chief Engineer, Baii-aSiul Hydel Project (HP). 4. Chief
Engineer. Laktak Hydel Project (Manipur). 5. Chief Project Engineer,
Badarpur Thermal Power Project. 6. General Superintendent, Badarpur
Thermal Power Station. 7. FA and CAO, BTPCB, New Delhi. 8. Member
Secretary, Northern Regional Electricity Board, New Delhi. 9. Member
Secretary, Southern Regional Electricity Board, Bangalore. 10. Member
Secretary, Western Regional Electricity Board, Bombay. 11. Member
Secretary, Eastern Regional Electricity Board, Patna. 12. Director General
Power Research Institute, Bangalore. (B) Department of Coal:- 1. Coal
Controller, Calcutta. 2. Commissioner of Payments, Dhanbad. MINISTRY OF
EDUCATION AND SOCIAL WELFARE (A) Department of Culture:- 1. Director
General, Archeological Survey of India. 2. Librarian, National Library,
Calcutta. 3. Director, National Museum, New Delhi. (B) Department of
Education:- 1. Director, National Archives of India, New Delhi. 2. Director of
Central Hindi Directorate, New Delhi. 3. Director, Asian Institute of
Education Planning and Administration, Delhi. 4. Director. Anthropological
Survey of India. Calcutta. 5. Chairman, Commission for Scientific and
Technical Terminology. 6. Director, Directorate of Adult Education, New
Delhi. 7. Principal Accounts Officer (Control of Accounts). MINISTRY OF
EXTERNAL AFFAIRS 1. Chief Pass Port Officer. MINISTRY OF FINANCE (A)
Department of Economic Affairs:- 1. Director. Emergency Risks Insurance
Scheme. New Delhi. 2. Controller of Insurance. Simla. 3. National Savings
Commissioner for India. 4. Muster Indian Goverment Mint, Alipore Calcutta.
5. Muster Indian Goverment Mint. Bombay. 6. Muster Indian Goverment
Mint, Hyderabad. 7. General Manager and Ex-Officio Controller of Stamps,
Nasik Road. 8. General Manager, Silver Refinery, Calcutta. 9. General
Manager. Security Paper Mill Project. Hoshangabad. 10. General Manager.
Intaglio Press. 11. General Manager. Bank Note Press. (B) Department of
Expenditure:- 1. Controller General of Defence Accounts. (C) Department of
Revenue:- 1. Collector of Customs, Bombay, Calcutta and Madras. 2.
Collector of Central Excise, Allahabad, Bangalore, Baroda, Bombay, Calcutta,
Delhi, Hyderabad, Kanpur, Madras, Nagpur, Patna, Poona, Shillong, West
Bengal and Indore. 3. Narcotics Commissioner. 4. Director of Inspection (C.
and. C.E.). 5. Collector of Customs and Central Excise, Cochin. 6. Collector
of Customs and Central Excise, Goa. 7. Chief Chemist, Central Revenue
Control Laboratory, New Delhi. 8. Collector of Central Excise, Chandigarh. 9.
Collector of Customs of (Preventive), Bombay. 10. Collector of Central
Excise, Ahmedabad, Guntar and Madurai. 11. Director of Statistics and
Intelligence (Central Excise and Customs), New Delhi. 12. Director (Marine),
Bombay. 13. Director (Communications). New Delhi. 14. Director of
Training (Customs and Central Excise) New Delhi. 15. Collector of Central
Excise, Jaipur. 16. Collector of Central Excise, Bhubaneshwar. 17.
Commissioners of Income Tax. 18. Director of Inspection (Income Tax). 19.
Director of Inspection (Investigation). 20. Director of Inspection (Research,
Statistics and Publication). 21. Director of O and M Services (Income Tax).
22. Director of Training, Indian Revenue Services (Direct Taxes) Staff
College, Nagpur. 23. O.S.D. (Competent Authorities), New Delhi, Bombay
and Madras. 24. Administrator, R.F.A. Unit, New Delhi. 25. The Chief
Controller, Government Opium and Alkaloid Factories, New Delhi. 26.
Officers on Special Duty appointed to perform functions under the
Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act,
1976, New Delhi, Bombay and Madras. 27. Directors of Gems and Jewellery
Museum, New Delhi. 28. Chairman, Settlement Commission (Income Tax
and Wealth Tax). 29. Director (O and M Services), Customs and Central
Excise. 30. Director (Anti Smuggling), Customs and Central Excise. 31.
Member, Appellate Tribunal for Forfeited Property. 32. Member-Secretary of
the Indirect Taxes Enquiry Committee. MINISTRY OF HOME AFFAIRS 1.
Director, Intelligence Bureau. 2. Director, S. V. B. P. National Academy,
Hyderabad. 3. Registrar General and Ex-Officio Census Commissioner for
India. 4. Director General, Central Reserve Police Force. 5. Commissioner
for Linguistic Minorities, Allahabad. 6. Director of Coordination (P.W.). 7.
Director of General Civil Defence. 8. I.G. of Police, LT.B.P. 9. I.G. Assam
Rifles. 10. Director General Border Security Force. 11. Sector Commanders
of B.S.F. 12. I.G., C.R.P.F. Sectors I, II, III, and IV. 13. Director, Bureau of
Police Research and Development. 14. Director General, Central Indsustrial
Security Force. 15. Director General, Backward Classes Welfare. 16.
Commissioner for Scheduled Castes and Scheduled Tribes. 17. Secretary,
Northern Eastern Council. 18. Director, Institute of Criminology and Forensic
Science. 19. General Manager, Tear Smoke Unit. 20. Director, Institute of
Criminology and Forensic Sciences, New Delhi. 21. Chief Controller of
Accounts. UNION TERRITORIES (a) Andaman and Nicobar Islands:- 1. Chief
Controller of Forests. 2. Chief Secretary. 3. Development Commissioner, 4.
Deputy Commissioner, Port Blair. 5. Principal Engineer, Public Works
Department. 6. Finance Secretary-cum-Chief Pay and Accounts Officer. 7.
Deputy Commissioner, Nicobar Islands. (b) Goa Daman and Diu:- 1. Chief
Secretary. 2. Director Accounts. 3. Col lector of Daman. 4. Development
Commissioner. 5. Collector of Goa. 6. Secretary, Industries and Labour. 7.
Judicial Commissioner. 8. Secretary to the Lt. Governor. 9. Chief Electrical
Engineer. 10. Principal Engineer, Public Works Department. 11. Director of
Education. 12. Revenue Secretary. (c) Dadra and Nagar Haveli:- 1.
Collector, Dadra and Nagar Haveli (d) Chandigarh:- 1. Director, Post
Graduate Institute. 2. The Professor, Punjab Engineering College and Ex-
Officio Director of Technical Education. 3. Controller of Printing and
Stationery. (e) Delhi:- 1. Inspector General of Police. (f) Pondicherry:- 1.
Chief Secretary. (g) Arunanchal Pradesh:- 1. Chief Secretary. 2. Chief
Conservator of Forests, Itanagar. 3. Development Commissioner. 4. Director
of Agriculture. 5. Director of Supply and Transport. 6. Director of Health
Services. 7. Director of Education. 8. Director of Animal Husbandry and
Vaterinary. 9. Inspector General of Police. 10. Chief Engineer and Ex-Officio
Secretary (PWD). (h) Mizoram:- 1. Chief Secretary. DEPARTMENT OF
PERSONAL AND ADMINISTRATIVE REFORMS 1. Director, Lal Bahadur Shastri
Academy of Administration. Mussoorie. 2. Director, Central Bureau of
Investigation. 3. Director. Institute of Secretariat Training and Management
(Training Wing). 4. Chairman, Subordinate Service Commission. 5. Central
Vigilance Commission. 6. Director. Enforcement Directorate. 7. Director,
Directorate of Revenue Intelligence. MINSTRY OF HEALTH AND FAMILY
WELFARE (A) Department of Health:- 1. Director General Health Services.
MINSTRY OF INDUSTRY AND CIVIL SUPPLIES Department of Industrial
Development:- 1. D.G.T.D., New Delhi. 2. Chief Inspector of Explosives
India. 3. Controller General of Patents. Design and Trade Marks. 4. D.G..
S.S.I., New Delhi. 5. Salt Commissioner. 6. Director. Enforcement
Directorate. 7. Chairman, B.I.C.P., New Delhi. 8. Chairman, Forward
Marketing Commission, Bombay. MINISTRY OF INFORMATION AND
BROADCASTING 1 . Director General. All India Radio. 2. Principal,
Information Officer. 3. Chief Producer, Films Division Bombay. 4. Director.
Publications Division. 5. Director. Advertising and Visual Publicity. 6.
Director of Field Publicity. 7. Registrar of News Papers lor India. 8. Director,
Song and Drama Division. 9. Chairman. Central Board of Film Censors,
Bombay. 10. Director for Films, New Delhi. 11 . Director. Research and
Reference Division. 12. Principal Account Officer (Controller of Accounts)
MINISTRY OF LAW, JUSTICE AND COMPANY AFFAIRS (A) Legislative
Department:- 1. Chief Election Commissioner. (B) Department of Company
Affairs:- 1. Chairman, Monopolies and Restrictive Trade Practices
Commission. 2. Regional Directors. Company Law Board, Bombay, Madras,
Kanpur and Calcutta. 3. Member Secretary, High Powered Expert Committee.
(C) Department of Legal Affairs:- 1. President, Income-tax Appellate
Tribunal. MINISTRY OF LABOUR 1. Director of Employment Exchanges,
Directorate General of Employment and Training and also in respect of
Vocational Rehabilitation Centre for Physically Handicapped, Ahmedabad. 2.
Director of Training:- (i) Directorate General of Employment and Training
(in respect of the Central Training Institute Calcutta/Madras/Bihar
/Hyderabad /Ludhiana/ Kanpur/ New Delhi. (ii) Central Staff Training and
Research Institute. Calcutta. (iii) Advanced Training Institute, Madras. (iv)
Foreman, Training Institute. Banglore (under his control). (v) National
Vocational Training Institute, Bombay. (vi) National Vocational Training
Institute, New Delhi. 3. Chief Labour Commissioner, New Delhi. 4. Director
General, Factory Advice Service and Labour institutes. 5. Director, Labour
Bureau, Simla. 6. Director General of Mines Safety, Dhanbad. 7. Coal Mines
Welfare Commissioner, Dhanbad. 8. Welfare Commissioner, Mica Mines
Labour Welfare base Fund, Dhanbad. 9. The Mica Mines Welfare
Commissioner, Bhilwara for the Office of the Mica Mines Labour Welfare
Organisation, Rajasthan. 10. The Mica Mines Welfare Commissioner. Nellore.
for the Office of the Mica Mines Labour Welfare Organisation, Andhra
Pradesh. 11. The Iron Ore Mines Welfare Commissioner. Andhra Pradesh for
the Office of the Iron Ore Mines Labour Welfare Organisation, Andhra
Pradesh. 12. The Iron Ore Mines Welfare Commissioner. Bihar and Orissa,
for the Office of the Iron Ore Mines Labour Welfare Organisation for Bihar
and Orissa. Barbil (Distt. Kconjhar. Orissa). 13. The Iron Ore Mines Welfare
Commissioner, Madhya Pradesh for the Office of the Iron Ore Mines Labour
Welfare Organisation. Madhya Pradesh. 14. The Iron Ore Mines Welfare
Commissioner. Goa, Daman and Diu for the Office of the Iron Ore Mines
Labour Weflare Organisation. Goa. Daman and Diu, Panaji. 15. The Iron Ore
Mines Welfare Commissioner. Karnataka for the Office of the Iron Ore Mines
Labour Welfare Organisation, Karnataka. Bangalore. 16. The Iron Ore Mines
Welfare Commissioner. Maharashtra for the Office of the Iron Ore Mines
Labour Welfare Organisation. Maharashtra. Nagpur. 17. Director of
Employment Exchanges, Directorate General of Employment and Training in
respect of the following Offices:- (i) Vocational Rehabilitation Centre for
Physically Handicapped, Kuria, Bombay-70/Hyderabad-7. (ii) Office of the
Employment Liaison Officer for Rehabilitation of East Pakistan Migrants,
Mana Camp, Raipur, Madhya Pradesh. (iii) Office of the Officer on Special
Duty, Special Cell, Farrakka Barrage Project, Calcutta (West Bengal). (iv)
Office of the Sub-Regional Employment Officer, Coaching cum- Guidance
Centre for Scheduled Castes and Scheduled Tribes, Delhi/Kanpur(U.P).
Jabalpur(MP)), Madras (Tamil Nadu). 18. Member-Secretary of the Expert
Committee on Unemployment. 19. Director of Employment Exchange,
Director General of Employment and Training in respect of the Central
Institute for Research and Training in Employment Service, Pusa, New Delhi.
MINISTRY OF PLANNING Department of Statistics:- 1. Director, Central
Statistical Organisation, New Delhi. 2. Director, Computer Centre, New
Delhi. 3. Director, Field Operations Division, National Sample Survey
Organisation, New Delhi. 4. Director, Survey Design and Research Division.
MINISTRY OF SUPPLY AND REHABILITATION (A) Department of
Rehabilitation:- 1. Chief Administrator, Dandakaranya Project. 2. Chief Pay
and Accounts Officer (Rehabilitation). 3. Financial Adviser and Chief
Accounts Officer, Dandakaranya Project. 4. Chief Settlement Commissioner.
5. Chief Developnnent-cum-Rehabilitation Commissioner, Andaman and
Nicobar Islands, Port B lair. 6. Chief Commandant Mana Group of Transit
Centres, Mana, Raipur(M.P.). 7. Chief Mechanical Engineer, Rehabilitation,
Jaypore Distt. Koraput (Orissa). 8. Chief Executive, Chhamb Displaced
Persons, Rehabilitation Authority. Jammu. (B) Department of Supply:- 1.
Director General Supplies and Disposals. 2. Chief Pay and Accounts Officer.
3. Director, National Test House, Calcutta. MINISTRY OF SHIPPING AND
TRANSPORT 1. Director General of Shipping, Bombay. 2. Director General of
Light Houses and Lightships. 3. Government Director on the Board of
Directors of Indian Shipping Companies, Bombay. 4. Chairman Inter States
Transport Commission. 5. Principal Mercantile Marine Department, Bombay,
Calcutta and Madras. 6. Chief Engineer, Andaman, Lakshadweep Harbour
Works. 7. Chief Engineer-cum-Administrator of the Directorate of Inland
Water Transport. 8. Chief Engineer and Administrator, Mangalore Port. 9.
Chief Engineer and Administrator, Port of New Tuticorin. MINISTRY OF
STEEL AND MINES (A) Department of Mines:- 1. Director General,
Geological Survey of India. 2. Controller, Indian Bureau of Mines, Nagpur.
(B) Department of Steel :- 1. Iron and Steel Controller, Calcutta.
DEPARTMENT OF SCIENCE AND TECHNOLOGY 1. Surveyor General, Survey
of India, Dehradun. 2. Director, Zoological Survey of India, Calcutta. 3.
Director, Botanical Survey of India. 4. Director, National Atlas Organisation,
Calcutta. MINISTRY OF TOURISM AND CIVIL AVIATION 1. Director General
of Tourism. 2. Director General of Civil Aviation. 3. Director General of
Observatories. 4. C.R.S. Lucknow. 5. Additional Commissioner of Railway
Safety, Cal cutta. 6. A.C.R.S., Central Circle. Bombay. 7. A.C.R.S., North-
Eastern Circle, Gorakhpur. 8. A.C.R.S..Western Circle, Bombay. 9. A.C.R.S.,
Eastern Circle, Calcutta. 10. A.C.R.S., Northern Circle, Lucknow. 11.
A.C.R.S., Sourthern Circle, Bangalore. MINISTRY OF WORKS AND HOUSING
1. Engineer in Chief, C.P.W.D. 2. Director of Printing. 3. Controller of
Stationery. 4. Controller of Publication. 5. Director of Estates. 6. Director
National Buildings Organisation. 7. Chairman, Town and Country Planning
Organisation. 8. Adviser, Public Health and Environmental Engineering
Organisation.
SCHEDULE 2
Powers to Create Permanent Posts

\ \ (See rule 13) Note.- The Powers of subordinate authorities for creation
of permanent unclassified posts are regulated by separate orders.
Authority Class of posts which may be
created
Department of the Central
Government.-
(i) Department of Parliamentary Posts in Group A Service.
Affairs and Vice President (a) Secretariat posts not above the
rank
Secretariat. of Under Secretary, and
(b) Other posts carrying prescribed
scale
the maximum of which does not
exceed Rs. 1,600/- per mensem.
(c) Posts in Group B, C and D
Services
SCHEDULE 3
Powers to Create Temporary Posts

(See rule 13) \Note: The Powers of subordinate authorities for creation of
temporary unclassified posts are regulated by separate orders.
Authority Class of posts which Period for which the posts
may , may
be created and the be sanctioned
limit
of pay upto which a
post
may be sanctioned
1 2 3
Department of the
Central Post in Group A Any specified period.
Government: Services:-
(i) Department of (a) Secretarial posts
not
Parliamentary above the rank of
Affairs and Vice- under Secretary: and
President's (b) Other posts
Secretariat. carrying
prescribed Scale
The/Any
Specified period
maximum
of which does not
exceed
Rs. 1600/- per
mensem.
Posts in Groups B, C,
And D Services.
(ii) Other Posts in Group A on Any specified period.
Departments. Services
pay less than Rs. 2750
per
SCHEDULE 4
Powers of Appropriation and Re-Appropriation

\ \ \ \ \(See rule 13)

Extent of Power
Authority
Appropriation Re-appropriation
Department of the Full powers subject Full powers subject
Central Government. to rule 10. to rule 10.
Administrators. Full powers subject Full powers subject
to rule 10. to rule 10.
Head of Departments. Full powers subject Full powers subject
to rule 10. to rule 10.
SCHEDULE 5
Powers of Incurring Contingent Expenditure
SCHEDULE 6
Powers to incur miscellaneous expenditure

\ \ \ \ \[See rule 13] Note.-Incurring of expenditure by subordinate

authorities on entertainment (light refreshments), foundation stone
laying, ceremonies and opening of building shall be subject to general
instructions issued by the Finance Ministry.
Authority Maximum limit upto which the
expenditure may be sanctioned
on
each individual item
Recurring non-recurring.
Departments of Central Government
:
(i) Department of Parliamentary Rs. 1,000 Full powers
Affairs. President's Secretariat and
Vice-President's Secretariate.
(ii) Other Departments. Full powers Full powers
Administrators:
(i) Administrators of Delhi, Dadra Full powers Full powers
and
Nagar Haveli; Goa, Daman and Diu;
Pondicherry; and Chandigarh.
(ii) Other Administrators. Rs. 1,000 Rs. 5,000
a year
Heads of Departments Rs. 200 Rs. 1000,
a year
SCHEDULE 7
Powers to Write off Losses

\ \ \ \ \ [See rule 13] Note 1.-The powers specified in this Schedule

may be exercised by a subordinate authority provided that:- (a) the
loss does not disclose a defect in rules or procedure the amendment
of which requires the orders of higher authority or Finance Ministry:
(b) there has not been any serious negligence on the part of any
Government servant which may call for disciplinary action by a higher
authority. Note 2.- Write off losses of cash in treasuries, whether in
the course of remittance or out of treasury balances, are governed by
separate rules. Note 3.- For the purpose of this Schedule the value of
the stores shall be the "book value" where priced accounts are
maintained and "replacement value" in other cases.
Nature of Loss Authority Monetary limit upto which
the loss
may be written off in each
case.
I 2 3
Irrecoverable losses Department of Rs. 10,00,000 for losses
of stores not
of store of the Central due to theft, fraud or
negligence.
public money. Government Rs. 1,00,000 for other
cases.
Administrators:
(i) Delhi; Dadra (a) Rs. 1,00,000 for
and losses of stores
 Nagar Haveli; not due to theft, fraud or
Goa, negli
Daman and Diu gence.
Pondicherry; (b) Rs. 25,000 for other
cases.
Chandigarh;
Arunachal
Pradesh; and
Mizoram.
Loss of revenue (ii) Other Rs. 25,000.
Administrators
or irrecoverable Department of (a) Full powers to write
loans and advances. Revenue off losses of irrecoverable
revenue.
(b) R. 25.000/- for other
cases.
Other Rs. 25,000.
Departments
of the Central
Government.
Administrators:
(i) Delhi; Dadra Rs. 25,000.
and
Nagar Haveli;
Goa,
Daman and Diu;
Pondicherry;
Chandigarh;
Arunachal
Pradesh; and
Mizoram.
(ii) Other Rs. 10,000.
Administrators,
Deficiencies and Ministry of (a) Losses on (i) food
Agriculture grains
depreciation and Irrigation (ii) sugar (iii) stores,e.g.,
gunny
in the value (Department of bags, connected with
Food). receipt,
of stores transport, storage and
sale of food
(other than a grains and sugar Rs
25,000.
motor vehicle
or motor cycle)
included in the
stock and other
accounts. Other
Departments
of the Central (b) other cases Rs.
25,000.
Government. Rs. 25,000.
Administrators. Same as for irrecoverable
losses of
revenue and advances.
<FNR>1</FNR> Departments of Rs. One Lakh This power
[Condemnation of may be
motor vehicles Central exercised subject to the
Government. following
and motor cycles. restrictions, namely:
1 2 3
(a) the lives of various
types of
vehicles, in terms of
distance run
(in kilometers) and length
of use
(in years) whichever is
reached
later, have been fixed as
under:
Type of vehicles. Kilometers Years
(i) Heavy Commercial motor vehicles. 3,00,000 8
(ii) Motor vehicles fitted with less than 1,50,000 8
18 H.P. (R.A.C.).
(iii) Motor cycles fitted with engines 80,000 5
of 3.5 H.P.(R.A.C.) or above.
(iv) Motor cycles fitted with engines 60,000 5
of less than 3.5 H.P.(R.A.C.) .
(b) A vehicle in the Union
territory
of Delhi should be
condemned
only after 'a certificate
has been
obtained from the
Electrical and
Mechanical Officer, Civil
Aviation Department
through the
Ministry of Tourism and
Civil
Aviation or the Delhi
Transport
 . Corporation through the
Ministry of Shipping and
Transport to the effect
that the
vehicle is not Fit for any
further
economical use. At places
outside the Union
territory of
Delhi a certificate as
aforesaid
from a similar technical
authority
will be necessary for
condemning
- a vehicle.
Irrecoverable Heads of (i) Rs. 10,0,00 for losses
of stores
losses of Departments not due to theft, fraud or
stores or of other than those negligence.
public money who have (ii) Rs. 2,500 for other
cases.
(including loss special pows.
of stamps).
Loss of irrecoverable All Heads of Rs. 1,000.
loans and Departments.
advances.
Loss of revenue. (i) Full powers to write off
Commissioners irrecoverable
of Income tax/ balances of income
tax/wealth
Wealth tax/Gift tax/gift tax/expenditure
Tax tax/
Expenditure tax/ estate duty demands,
subject to
Estate Duty. a report to the next
higher
authority.
(ii) Collectors of (a) Full powers for
abandonment of
Customs, irrecoverable amounts of
fines
Bombay, and penalities imposed
Calcutta under the
Madras. Customs Act, 1962.
(b) Other cases Rs. 1,000
(iii) Collectors of (a) Full powers for
 abandonment of
Central irrecoverable amounts of
fines
Excise. and penalities imposed
under the
Customs Act, 1962. and
the
Central Excises and Salt
Act,
1944.
(b) Other cases
(1) arising under the
Central
Excises and Salt Act,
1944.
Rs. 2,000;
(2) arising under the
Customs
Act, 1962 Rs. 1,000; and
(3) cases not covered by
(1) and
(2) above Rs. 1,000.
(iv) Director of Rs. 1,000 in case of
irrecoverable rent
Estates. damages (including
furniture hire
charges and service
charges) in
respect of general
accommo
dation.
(v) Presidents Rs. 1,000.
Forest
Research
Institute and
College.
(vi) Collectors of (a) Full powers for
abandonment of
Customs and irrecoverable fines and
penalties
Central Excise, imposed under the
Customs
Cochin. Act, 1962 and the Central
Excises and Salt Act,
1944.
(b) Other cases
(1) arising under the
Central
 Excises and Salt Act,
1944.
Rs. 2,000;
(2) arising under the
Customs
Act, 1962Rs. 2,000; and
(3) cases not covered by
(1) and
(2) aboveRs.2,000.
The exercise of powers in
respect of
losses of write off of
irrecover
able amounts of revenue
(customs duty and excise
duty)
abandonment of
irrecoverable
amounts of fines and
penalities
arising under the Customs
Act,
1962 the Central Excise
and Salt
Act, 1944 will be subject
to a
report being made by
Accountant
General concerned in
accordance
with the provisions of
rule 32 of
the General Financial
Rules,
1963.
(vii) Chief Rs. 1,000.
Engineer,
C.P.W.D.
(viii) Controller Rs. 200 (for irrecoverable
rentals of
of the Films films for a period not
exceeding
Division. six months in each case
due from
cinema exhibitors.
Deficiencies and (i) Heads of Rs. 2,500.
depreciation in Departments
the value of other than
stores other those mentioned
than a motor below.
vehicle or a (ii) Director, (a) Loss of crude and
finished
motor cycle, Indian, products subject to the
Veterinary limits
included in the Research prescribed from time to
time.
stock and other Institute. (b) Other cases
accounts. Rs. 1,000.
(iii) Narcotics (a) Loss of opium in vats
or during
Commissioner. manufacture subject to
the limits
prescribed from time to
time.
(b) Other casesRs. 1,000.
(iv) Director, (a) Losses of cincona
bark due to
Botanical dryage in storage upto
Rs. 1000
Survey of India. a year.
(b) Other casesRs. 1,000.
(v) Mint Masters (a) Full powers in the
case of losses
and Genera] of bullion in the process
of
Manager, Silver coinage, refining or
melting.
Refinery,
Calcutta.
(b) Other casesRs. 1,000.
(vi) Director, Rs. 2,500.
General of
Archaeology.
(vii) Director, Rs. 5,000.
General of
Health Services.
(viii) Director, Rs. 10,000.
Indian Bureau
of Mines.