Rule 67 — GAR

67. The travelling expenses of a Government servant should on whatever duty he may be employed be debited under the same majorrminorrsubhead as his pay. However, in the following cases the travelling expenses of a Government: servant may be debited to ai major/minor etc. head different from: that to which his pay is debited :

0) in cases where a Government servant is required to travel on duty connected with an outside body or fund;

(i)) When Government considers it necessary to show: separately the cost of a special service in connection with which the tour is undertaken, and

(in) in cases covered by general or special orders of the Government authorising a deviation from the general rule.

Contributions made by or to Government

68.(1) Contributions made by the Central or the State Government to district boards, Municipalities, etc. or vice versa should be debited as expenditure or shown as receipts (as the case may be) under the head of account most closely connected with the object for which the contributions are made. Thus, a grant for the construction of a school should be debited to "2202- General Education",grant for construction of a drainage system to "2205- Water Supply and Sanitation" and a grant for the construction of a road to "3054 Roads and Bridges" and grant given for general purposes, such as grant to make good a deficit or a compensation for revenue resumed, shall be classified under "3604- - Compensation and Assignments to Local Bodies: and Panchayati Raj Institutions".

form of a grant of cash, but of expenditure in the Public Works Department equivalent to the whole or part of the cost of a work constructed by that department on behalf of the local body concerned, the contribution thus made should be debited as expenditure under the detailed head "Contributions' below the relevant minor/major head corresponding to the: programme/function dosely connected with the object of the assistance.

NOTE 2 I Contribution paid by a local body or private party with the express object of meeting the whole or a part: of the cost of construction by the Public Works Department of a specific work which is eventually to be the property of Government: should be credited as revenue receipt of the Government relevant to the function/Progrorramme dossly connected with the object for which the contribution is made.

(2) Article 282 of the Constitution provides that the Union or a State may make any: grants for any public purpose, not withstanding that the purpose is not one with respect to which Parliament or the Legislature of the: State, as the case may be, may make laws. The word "Grant' used here should be taken to mean not merely 'Grant-in-aid but also other direct expenditure.

What This Means

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Key Points

• 1Travelling expenses of a government servant are ordinarily debited under the same head as their pay.
• 2Exception (i): Journeys connected with an outside body or fund — travelling expenses may go to a different head.
• 3Exception (ii): When Government wants the cost of a special service shown separately — different head for TAs.
• 4Exception (iii): Under general or special government orders authorising deviation from the general rule.
• 5Rule 66 (preceding Rule 67) establishes functional classification of pay and allocates transit pay to the receiving department.
• 6Rule 68 (contributions to local bodies and vice versa) follows immediately and should be read in conjunction.

Practical Example

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Frequently Asked Questions

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.