Rule 6 — GAR
Original Rule Text
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 Telecommunicaation 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:-
() 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;
(i) Orders so issued should be consistent with the instructions that are issued as envisaged in Rule 5.
# 2 - GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS
6. Civilian Government servants, who belong to the Army in India Reserve of Officers, when called up for training receive the following emoluments:-
() 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:
(i) When proceeding to carry out their training while on leave in India, Burma, Ceylone, Great Britain or Northem Ireland, the civil leave pay: and: allowances which they would have drawn but fort the training:
(ii) 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 jounnying to the place of their civil appointment; and
What This Means
Rule 6 creates a special dispensation for four major departments — Railways, Posts, Telecommunications, and Defence — allowing them greater flexibility in determining the form of their accounts within limits set by the CGA. These departments are large, specialized, and commercially oriented, making them unsuitable for the standard treasury-based accounting framework that applies to civil ministries.
The rule says the constitutional requirement under Article 150 (accounts must be in the form prescribed by the President on CAG's advice) is deemed to be satisfied if the forms determined by these departmental accounting authorities are not questioned by the CGA and the CAG. In effect, silence equals approval — as long as the CGA and CAG do not object, these departments can use their own forms.
Since 1982-83, the Ministry of Railways, Controller General of Defence Accounts, Director General Posts, and the Telecom Commission have been delegated powers to open sub-heads and detailed heads within their accounts, subject to consulting their respective audit officers. This reflects the operational reality that these departments need agility in their accounting without waiting for central approval at every step.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Railways, Posts, Telecommunications, and Defence have special flexibility in determining their accounts forms.
- 2The departmental accounting authorities can determine account forms within limits prescribed by the CGA.
- 3Article 150's requirement is deemed satisfied if the forms are not questioned by the CGA or CAG.
- 4Since 1982-83, these departments have been delegated powers to open sub-heads and detailed heads in their own accounts.
- 5Delegated powers must be exercised in consultation with the respective audit officer (ADAI Railways, Director of Audit Defence/Posts).
- 6New sub-heads and detailed heads opened must be consistent with instructions issued under Rule 5.
- 7This rule recognizes the commercial and operational complexity of these departments.
Practical Example
The Railway Board decides that a new sub-head called 'Digital Ticket Vending Machines — Maintenance' is needed under the existing Major Head for Railway Capital Works. Rather than seeking CGA approval for this routine operational detail, the Financial Commissioner (Railways), acting under delegated powers, issues an order creating this sub-head after consulting the ADAI (Railways). Provided the ADAI does not raise objections and the new sub-head is consistent with overall instructions from the CGA, the requirement under Article 150 is deemed satisfied.
Similarly, when the Defence Accounts organisation needs to create a new detailed head for a classified procurement programme, the Controller General of Defence Accounts can do so after consulting the Director of Audit (Defence Services). This flexibility allows Defence accounting to respond quickly to operational needs without bureaucratic delays in the normal CGA approval chain.
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.