Rule 52 — GAR

52. The rules contained in this Chapter indicate the manner of classification of 'recoveries' of expenditure in Government accounts. The term 'recovery' is used in this chapter in a limited sense to denote repayment of or payment by another department of the same Government or by another Government or by a non-Government party (including public sector undertakings, autonomous bodies and private persons and bodies to a Government Department) which initially incurred the charge and classified it in the accounts as final expenditure by debit to revenue or capital heads of accounts. Recoveries towards establishment charges, tools and plants, fees for procurement or inspection of stores, or both etc. effected at percentage rates or otherwise, are some examples. Classification of Recoveries made from non-Government parties and other Governments including Government outside India