Rule 48 — GAR
Original Rule Text
48. AI branch of a department constituted for the: subsidiary service of that department, but employed to render: similar service to another department, shall charge that other department e.g- workshops of a department, Dockyards.
What This Means
Rule 48 deals with a specific situation: a branch of a department that was set up to serve only that department's own internal needs is nevertheless deployed to render the same type of service to another department. In such a case, the branch must charge the other department for the service provided.
This is subtly different from Rule 47. Under Rule 47, the branch was from the outset constituted to render chargeable services. Under Rule 48, the branch was originally a subsidiary or support unit — but when it starts doing work for an outside department, inter-departmental charging kicks in. The examples given are workshops of a department and Dockyards, which are internally-oriented support facilities that occasionally provide services to other departments.
The underlying logic is clear: if Department B's workshop spends time and resources repairing equipment for Department A, Department B's budget should not bear that cost. Department A should pay for it. This prevents cross-subsidisation and ensures each department's expenditure accurately reflects its own activities.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Applies to subsidiary branches — those constituted to serve only their own department's internal needs.
- 2When such a branch renders services to another department, it must charge that other department.
- 3Examples include departmental workshops and Dockyards.
- 4Charging is mandatory even though the branch was not originally set up as a commercial or chargeable unit.
- 5Prevents one department from bearing costs that properly belong to another.
- 6Read alongside Rule 47 (which covers branches constituted for external service from the outset).
Practical Example
The Ministry of Defence has a workshop (a subsidiary support unit) set up primarily to repair and service military vehicles within its own establishment. The Ministry of Road Transport and Highways has a fleet of inspection vehicles and, due to capacity constraints at its own workshop, requests the Defence workshop to service twenty of its vehicles over a two-month period. Under Rule 48, the Defence Ministry's workshop must raise a charge on the Ministry of Road Transport for this work. The Labour, materials, and overhead costs incurred — say Rs. 4.8 lakh — are billed to Road Transport's budget, not absorbed into the Defence establishment's expenditure. This ensures the Defence budget is not inflated by work done for another ministry.
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.