Rule 47 — GAR
Original Rule Text
47. AI branch of a service department performing duties supplementary to the main function of the department andi intended to render particular services on payment shall levy charges in respect of the work for which it has been constituted. Examples: Jail Manufacture, Printing, Publishing Department, Mint Miscellaneous Services other than coinage).
What This Means
Rule 47 governs service departments that have a special branch set up specifically to perform work for which they charge external parties. When a branch of a government department is constituted to deliver a particular service — not merely for the department's own internal use — and it renders that service to paying parties, it must levy charges for that work.
The examples given in the rule illustrate this clearly: Jail Manufacture (where prison facilities produce goods), Printing and Publishing Departments (government press services), and the Mint for miscellaneous services other than the primary coinage function. These branches exist to provide a specific commercial or quasi-commercial service, and the rule mandates that they recover the cost of that service through proper charges.
This rule is the first in a series governing inter-departmental and external service charges. Its underlying principle is that government resources deployed for specific chargeable services should not be subsidised from general revenues — the cost must be recovered from whoever benefits from the service.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Applies to branches of service departments constituted specifically to render particular services on payment.
- 2Such branches must levy charges for the work they are constituted to perform.
- 3Does not apply to internal administrative support — only to branches providing external or paid services.
- 4Classic examples: Jail Manufacture, Government Press, Mint (non-coinage services).
- 5Ensures cost recovery — government resources used for chargeable services should not be borne from general revenues.
- 6Forms the opening rule of the inter-departmental charges framework in Chapter 4 of GAR 1990.
Practical Example
The Government Printing Press (a branch of the Department of Publication) is tasked with printing annual reports for three different ministries — Finance, Health, and Education. Under Rule 47, the Press must raise charges against each of those ministries for the printing work done. The Press does not simply absorb the cost internally; it issues bills to each ministry, which then adjusts the expenditure against its own budget head. When the Finance Ministry receives a bill of Rs. 3.5 lakh for printing its annual report, the amount is debited to the Finance Ministry's establishment budget and credited to the receipts of the Printing Press. This prevents the Press from incurring unrecovered expenditure on behalf of other departments.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
▼
▼
▼
▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.