Rule 49 — GAR
Original Rule Text
49. AI regularly organised store branch of a department shall ordinarily charge any other department for supplies made; but petty and casual supplies of stores may, if the supplying department consents, be made without payment.
What This Means
Rule 49 governs how a regularly organised store branch of a government department should handle supplies made to other departments. The general rule is clear: when one department's store branch supplies materials or stores to another department, it should charge for those supplies. This ensures that the supplying department's store accounts are not depleted without financial recovery, and that the receiving department's expenditure accurately reflects the resources it has consumed.
However, the rule provides one practical exception for petty and casual supplies. If the supplies in question are small and infrequent, the supplying department may — if it consents — make those supplies without raising a formal charge. This exception avoids the administrative burden of processing very small transactions through the full inter-departmental adjustment machinery, which can sometimes cost more in paperwork than the value of the supplies themselves.
The key safeguards here are: (a) the exception applies only to petty and casual supplies, not to regular or substantial ones; and (b) the consent of the supplying department is required. Both conditions must be met. The supplying department cannot be compelled to waive its charges.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1A regularly organised store branch must ordinarily charge other departments for supplies made to them.
- 2Charging is the default rule; the exception is narrow and requires both parties' consent.
- 3Petty and casual supplies may be made without payment if the supplying department consents.
- 4The exception applies only to petty (small in value) and casual (infrequent, not regular) supplies.
- 5The supplying department must give consent — the waiver cannot be imposed on it.
- 6This rule prevents store accounts from being depleted without cost recovery while reducing paperwork for trivial transactions.
Practical Example
The Central Government Stationery Office (a regularly organised store branch) supplies paper, pens, files, and other stationery to various ministries and departments. When the Ministry of Agriculture places a large indent for 500 reams of A4 paper, the Stationery Office raises a formal supply order and charges the Ministry accordingly — debiting Agriculture's budget and crediting its own receipt head. However, when a small attached office of the same ministry urgently needs two cartridges for a printer on a one-off basis, the Stationery Office may agree to supply them without raising a formal charge, since the supply is both petty in value and casual in nature. The consent of the Stationery Office is obtained informally, and no inter-departmental adjustment voucher is processed for this trivial transaction.
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.