Rule 46 — GAR
Original Rule Text
46. Notwithstanding the provisions of rule 43 the Defence Services shall, in respect of inter-departmental transaction charge and be charged for: services rendered and: supplies made to, or by, other Departments, unlessi in a particular case, or class of cases, Government may decide otherwise.
NOTE 1:- The: Defence: Service shall not be required to pay rent for buildings of the Central Civil Departments other than Commercial Departments and Undertakings, occupied by the Defence Services for non-residential purposes, nor: shall rent be charged for buildings of the Defence Services occupied for non-residential purposes by the Civil Departments of the Central Government other than: commercial Departments or undertakings raming under: sub-rule B' of rule 42.
NOTE 2:- The Defence: Services also shall not be required to pay for the use of the Government civil aerodromes and, or otheri incidental services rendered by the Civil. Aviation Department to Indian. Air Force Planes, nor shall the Civil Aviation Department be charged, as a reciprocal arrangement, for the use of the aerodromes of the: Indian Air Force by the Civil Aircrafts.
What This Means
Rule 46 establishes a special regime for inter-departmental transactions involving the Defence Services. Unlike the general rule for service departments (which do not charge each other for normal functions under Rule 43), the Defence Services must charge and be charged for services rendered and supplies made to or by other departments — and those other departments must also charge and be charged in relation to Defence. The default is full commercial-style settlement between Defence and civilian departments, unless the Government specifically decides otherwise for a particular case or class of cases.
However, the rule contains two important mutual exemptions for accommodation. First, Defence does not pay rent for Central Civil Department buildings (other than commercial departments) used by Defence for non-residential purposes. And as a reciprocal arrangement, Civil Departments of the Central Government do not pay rent for Defence buildings used for non-residential purposes. This is a bilateral waiver — neither side charges the other for non-residential building use. The exemption is strictly limited to non-residential use and to non-commercial Civil Departments. Commercial departments and undertakings that use Defence buildings must still pay rent.
The second exemption covers aviation: Defence (specifically the Indian Air Force) does not pay for use of civil government aerodromes or incidental services from the Civil Aviation Department. In return, Civil Aviation does not pay for use of Indian Air Force aerodromes by civil aircraft. This reciprocal arrangement reflects the shared national interest in both civil and military aviation infrastructure.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Default rule for Defence: charge and be charged for all inter-departmental services and supplies — unlike civilian service departments which generally do not charge each other.
- 2Government may decide otherwise for specific cases or classes of cases — authorised exceptions to full Defence charging.
- 3Mutual building exemption: Defence does not pay rent for non-residential use of Central Civil buildings (non-commercial); Civil departments do not pay rent for non-residential use of Defence buildings.
- 4Building exemption does not apply to commercial departments/undertakings using Defence buildings — they must pay rent.
- 5Mutual aviation exemption: IAF does not pay for civil government aerodromes; Civil Aviation does not pay for IAF aerodromes used by civil aircraft.
- 6All exemptions are mutual and reciprocal — neither side benefits at the other's expense.
Practical Example
The Ministry of Defence (MoD) has a logistics arrangement under which the Border Roads Organisation (BRO), a part of Defence, supplies fuel and construction materials to the Border Area Development Programme projects managed by the Ministry of Home Affairs (MHA). Under Rule 46, BRO must charge MHA for these supplies — this is an inter-departmental transaction involving Defence, and Defence charges apply by default. MHA's budget includes a provision for BRO supplies, and payments are settled through the normal inter-departmental mechanism.
Meanwhile, the Indian Air Force operates a large airfield in Pune. A Ministry of Labour regional office occupies one building on the airfield premises (an administrative block) for non-residential purposes — it houses the regional labour commissioner's office. Under Rule 46 Note 1, the IAF does not charge the Ministry of Labour for this non-residential occupation, and the Ministry of Labour does not charge IAF rent for any equivalent use it makes of civilian buildings. The mutual waiver applies to non-residential, non-commercial departmental use. If a government-owned commercial airline were to use a hangar at the same IAF facility for parking its aircraft (a commercial, not civil government purpose), it would need to pay appropriate charges, as the exemption does not cover commercial departments.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
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This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.