Rule 50 — GAR
Original Rule Text
50. Notwithstanding anything contained in the rules in this Chapter, a Government may permit inter- departmental adjustment in any case where such an adjustment is considered necessary in thei interest of economy or of departmental control of expenditure.
What This Means
Rule 50 is an overriding provision that gives Government the power to permit inter-departmental adjustment in any specific case where it considers such an adjustment necessary in the interest of economy or better departmental control of expenditure. This rule operates as a safety valve — it allows Government to deviate from the other rules in this chapter when the strict application of those rules would be administratively inconvenient or counterproductive.
The phrase 'notwithstanding anything contained in the rules in this chapter' is significant. It means that even where another rule in Chapter 4 would not normally require or permit an adjustment, Government can order one if it serves a legitimate purpose. Equally, where another rule mandates a charge, Government could use Rule 50 to permit a case where no charge is levied, if that is in the interest of economy.
This rule is a discretionary power of Government — it is not self-executing. A specific order must be passed in each case. DDOs and Accounts Officers cannot invoke Rule 50 on their own authority. The decision must be taken at an appropriate level within Government.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Rule 50 is an overriding provision — it applies 'notwithstanding' the other rules in Chapter 4.
- 2Government may permit inter-departmental adjustment in any case where economy or departmental expenditure control so requires.
- 3This is a discretionary power of Government — it requires a specific order and cannot be self-invoked by a DDO or Accounts Officer.
- 4The rule provides flexibility to handle situations not adequately covered by the other rules in the chapter.
- 5Both the power to require an adjustment (where other rules would not) and to dispense with one (where other rules would mandate it) are available under this rule.
- 6Each use of Rule 50 is case-specific and must be supported by a government order.
Practical Example
The Department of Agriculture is implementing a pilot irrigation project in which both the Ministry of Jal Shakti and the Ministry of Agriculture share responsibilities. The strict application of rules 47-49 would require elaborate inter-departmental billing for every service rendered across the two ministries. The finance ministry, after examining the situation, determines that the administrative cost of all these adjustments would exceed their value and that combined expenditure tracking would serve departmental control better. It issues a specific order under Rule 50 permitting a pooled inter-departmental adjustment at year-end rather than transaction-by-transaction billing. Both ministries then record their expenditures normally during the year, with a single consolidated adjustment entry passed at year-end based on agreed proportions.
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.