Rule 71 — GAR

71. The classification of the sale-proceeds of Government land and buildings should be regulated in accordance with the schedules given below: Schedule I • In the case of land acquired by Government on payment for Companies, Railways, or of Government land made over to such Railways by other Government Departments or Railways, where the cost was originally debited to '3001-Indian Railways etc. Subsidised Companies—Land' the sale proceeds are creditable to '1001-Indian Railways etc-sale of Land Subsidised Companies (3)' on the receipt side. Sale proceeds of land etc. Heads to which creditable 1 2 *

(i) When the cost of the land was originally debited to, or remains at the debit of the Capital Account of any Project or Undertaking for which regular Capital and Revenue Accounts are kept or was originally met from the revenue account of such Project or Undertaking. The Capital or Revenue account of the project, as the case may be, according to the allocation rules applicable to the department concerned.

(ii) When the cost was originally debited to a capital expenditure head outside the Revenue Accounts, even though no regular Capital and Revenue Accounts are kept for the work covered by the Capital expenditure. The Capital expenditure head originally debited.

(iii) When the cost was originally debited, within the Revenue Section of the accounts, to any service or revenue department for which no capital and Revenue Accounts are kept. The receipt head relating to the department concerned or, in the case of department not having a corresponding receipt head '0075 Miscellaneous General Services-Sale of land and Property'.

(iv) When cost was not so debited.

(a) The right of the Government in agricultural land not covered by clause (b), '0401-Crop. Husbandry Other Receipts.

(b) Nazul lands in Uttar Pradesh, Punjab and Madhya Pradesh or elsewhere and lands in Punjab equipped at the cost of State revenues for re-sale for building purposes; '0075- Miscellaneous General Services—sale of land and property'.

(c) In all other cases;—

(i) If sold in the Public Works Department. The functional receipt major head concerned or the head '0059-Public Works'.

(ii) If sold in the Defence The major heads "0076-Defence ServicesArmy". "0077—Defence Services—Navy", and "0078-Defence Services-Air Force" as the case may be.

(iii) if sold by civil agency. The functional receipt—major head concerned or '0075-Miscellaneous General Services'.

Schedule II Municipal rates and taxes