Rule 5 — GAR

5. Issue of Subsidiary Instructions Subsidiary instructions that would be necessary for carrying into effect the provisions of these rules, and in particular, instructions for opening new heads of accounts or modification of the existing ones or instructions relating to the content and manner of maintenance of accounts, -will be issued by the Central Government in the Ministry of Finance on the advice of the Comptroller and Auditor General of India, in the form of executive orders, indicating wherever necessary, the types of cases in which the advice of the Comptroller and Auditor General could be assumed to have been obtained.

5. Department of Parliamentary Affairs.

5. There may be some schemes/programmes in which constitution of a fund in the public account may also be involved. If the relevant sanction of the Ministry releasing fund relating to such a scheme does not indicate the head

(s) of account to be operated upon in the public account portion etc. of the State/Union Territory Government, the Controller General of Accounts, Ministry of Finance (Department of Expenditure) may be approached for the purpose of indicating necessary major/minor head of account in the interest of uniformity of classification. Head in Central Govt. Budget/Sanction letter Corresponding heads in State Govt. books from which expenditure is to be incurred Sl. No. Major Head Sub-major head Minor head Purpose Sub-head Major head Sub-major head Minor head Sub-head 1 2 3 4 5 6 7 8 9 10

1. 7601- Loans & Advances to State Govt. 03-Loans for Central Plan Schemes. HousingGeneral - Assistance to Housing Boards, Corporations, etc. Grants-in aid to Housing Boards, Corporations. Construction of residential Buildings. 2216- Housing General Assistance to Housing Boards, Corporation, etc. Grants for Construction of affiliated Colleges.

5. Do. Do. Capital Outlay on Education Sports Art and Culture University & Higher Education. Investment Construction of hostels of affiliated Colleges. 4202-Capital Outlay 1 on Education, Sports and Culture. Nil University & Higher Education. Buildings Equipments. 6. 7601- Loans & Advances to State Govts. 03-Loans for Central Plan Schemes. Loans for Education Sports, Art and Culture University & Higher Education. For relending by State Govt. to Non-Govt. Colleges. Loans for Construction of hostels of affiliated Colleges. 6202-Loans for Education, Sports Art& Culture. Nil University & Higher Education. Loans for Construction of hostels of affiliated Colleges- Name of the loan College.

5. When soldiers are sent under Military escort from one station to another to stand trial on a criminal charge, they will travel like any other party of soldiers on duty, under a warrant furnished by the Military authorities, the charge being met from the Defence Services Estimates. When a soldier is conducted by a Police escort, the charge will be Civil; the warrant issued in such cases should include the accused as he is a soldier proceeding to a certain place under the orders of his military superior and therefore on duty.