Rule 6 — GAR

6. Special provision relating to Railways, Posts, Telecommunication and Defence Departments For the sake of practical convenience, the forms of accounts (including appropriation accounts), relating to Railways, Posts, Telecommunications and Defence Department, may be determined by the Departmental Accounting authorities within such range and covering such aspects as may be prescribed by the Central Government in the Ministry of Finance (Department of Expenditure—Controller General of Accounts), on the advice of the Comptroller and Auditor General of India. The provisions of Article 150 of the Constitution will be deemed to have been satisfied if the forms so determined are not questioned by the Controller General of Accounts and the Comptroller and Auditor General of India. NOTE:—With effect from 1982-83, the Ministry of Railways, Controller General of Defence Accounts, Director General, Posts and Secretary Department of Telecommunications and Chairman Telecommunication Commission have been delegated functions of the Central Government under Article 150 of the Constitution in so far as such functions relate to the opening of sub-heads and detailed heads of Accounts under various major and minor heads of Accounts pertaining to their departments subject to the following conditions:-

(i) Powers as above shall be exercised in consultation with the accredited Audit officer namely ADAI (Railways), Director of Audit, Defence Services or Director of Audit, Posts;

(ii) Orders so issued should be consistent with the instructions that are issued as envisaged in Rule 5.

Chapter 2 - GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS

6. Department of Atomic Energy.

6. Civilian Government servants, who belong to the Army in India Reserve of Officers, when called up for training receive the following emoluments:-

(i) When proceeding to carry out their training direct from their civil appointments the pay and allowances which they would have drawn in their civil appointments but for the training;

(ii) When proceeding to carry out their training while on leave in India, Burma, Ceylone, Great Britain or Northern Ireland, the civil leave pay and allowances which they would have drawn but for the training;

(iii) when proceeding to carry out their training on the expiry of leave out of India taken from their civil appointments but before rejoining their civil appointments for duty, joining time civil pay from the date of disembarkation in India to the date preceding that on which their training commenced and full civil leave pay and allowances which they would have drawn in journeying to the place of their civil appointment; and

(iv) military pay and allowances for the period of actual training. The emoluments drawn under

(i) to

(iii) are debitable to the Civil-Central or State Estimates and that under

(iv) to the Defence Services Estimates. If it is necessary to provide a substitute in the place of such an officer undergoing training the additional cost will be a charge on Civil Estimates. NOTE.- This rule is also applicable in regard to the allocation of the civil pay of a Government Servant, who is a member of the Indian Naval Volunteers Reserve or the India Naval Reserve, when called up for training.