Rule 72 — GAR

72. Municipal rates and taxes on Government Buildings should be adjusted as follows :

(i) As a general rule, municipal rates and taxes on a non-residential building utilised for functional purposes, such as for schools, colleges or hospitals, if paid by the relevant departments dealing with those functions, should be adjusted in accounts as part of the sub-heads, minor heads concerned relating to the function, under the detailed head "Rent, Rates and Taxes". Where, however, the whole or a part of the tax is paid by the Public Works Department in administrative control of the building, the payments may be debited to the maintenance estimates of the buildings concerned, viz. "2059-Public Works-Maintenance and Repairs".

(ii) Taxes on non-residential buildings occupied by Departments other than the Defence Department, if paid by a department nominated by Government in this behalf and not passed on to the occupying department, should be debited to "2070-Other Administrative Services-Other Expenditure". Sale proceeds of buildings (including the actual area occupied by or auxiliary to a building). Heads to which creditable. 1 2

(i) When the cost of the building was originally debited, to, or remains at the debit of the capital account of a 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 of the building was originally debited to a Capital expenditure head outside the Revenue account, even though no regular Capital and Revenue accounts are kept for the work covered by the capital expenditure. The capital expenditure head original debited

(iii) When the sale affects Irrigation, Navigation, Embankment and Drainage works for which capital accounts are not kept. "0701-Major and Medium Irrigation 02—Major Irrigation (Non- Commercial) — Sale of Water for Irrigation purposes — or Navigation Receipts" or '0702—Minor Irrigation-Flood Control - Drainage Project' as the case may be.

(iv) When the sale of buildings, the cost of which 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 function to which the cost of the building was initially debited or in cases where there is no corresponding receipt head to the head "0075-Misc. General Services—Sale of land and Property".

(v) 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 Department, The major heads "0076-Defence ServicesArmy","0077-Defence Services-Navy" or "0078- Defence Sevices-Air Force" as the case may be.

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

(iii) Taxes on residential buildings, if payable by Government should be debited to the maintenance estimates of the buildings under the head "2216—Housing—Government Residential Buildings—Maintenance and Repairs" or "2059-Public Works", in case the Government has decided to debit maintenance expenditure to the latter head. NOTE:—In cases where the whole or any portion of the taxes which by local rule or by custom are ordinarily leviable from the tenant, is paid by a department of the Government such payments are treated as part of the contingent expenditure of the department.

(iv) Taxes both on residential or non-residential buildings owned or occupied by the Defence Department should be debited to the Defence Service Estimates. Cost of Survey of India and other Scientific parties accompanying a Military Expedition