Rule 56 — GAR

56. Notwithstanding anything to the contrary provided by or under the rules in this Chapter, receipts and recoveries on capital Accounts insofar as they represent recoveries of expenditure previously debited to a Capital Major head shall be taken in reduction of expenditure under the major head concerned except where under the rules of allocation applicable to a particular department such receipts have to be taken to revenue.

CHAPTER 6 Rules relating to classification of losses in Government Accounts