Rule 45 — GAR

45. Where one department makes payment or renders service as an agent of another department of the same Government the principal department shall, subject to such monetary limit as may be fixed by Government in this behalf, be debited with the expenditure incurred on its behalf by the agent department. NOTE 1:—The cost of land acquired by a Civil Department on behalf of the Public Works Department shall be debitable in the accounts of the latter as part of the cost of the works for which the land is taken up; but when land is taken up for two or more service departments conjointly, cost shall be wholly debitable to the department for which the major portion of expenditure was incurred unless there are special orders to the contrary.

NOTE 2:—When a special officer is employed for the acquisition of land of any department, the expenditure on pay, allowances etc. of the Special Officer and the establishment and any expenditure on contingencies is debitable to that department as part of the cost of land. When the land is taken by a Civil Officer, not specially employed for the work, only special charges incurred in connection with the acquisition of the land on establishment, contingencies etc. shall be borne by the department for which the land is acquired.