Rule 19 — General Financial Rules 2017 (amended July 2024) - Rule 19

GFR 2017

Rule 19
- Rule 19
- Rule20
(2) Every authority having the power to refund fines shall ensure that the refunds are checked and no double refunds of amounts of fines collected or refunds of fines not actually paid into a treasury or bank as the case may be, are made
Miscellaneous Demands. Accounts Officers shall watch the realization of miscellaneous demands of Government, not falling under the ordinary revenue administration, such as contributions from State Governments, Local Funds, contractors and others towards establishment charges.
Remission of Revenue. A claim to revenue shall not be remitted or abandoned save with the sanction of the competent authority.
(1) Subject to any general or special orders issued by the Government Departments of the Central Government, Administrators and Heads of Departments, other than those in the Department of Posts, shall submit annually on the 1st of June to the Audit Officer and the Accounts Officer concerned, statements showing the remissions of revenue and abandonment of claims to revenue sanctioned during the preceding year by competent authorities in exercise of the discretionary powers vested in them otherwise than by law or rule having the force of law, provided that individual remissions below Rupees one thousand need not be included in the statements.
(2) For inclusion in the statements referred to in Rule 19 (1) above, remissions and abandonments should be classified broadly with reference to the grounds on which they were sanctioned and: a total figure should be given for each class. A brief explanation of the circumstances leading to the remission should be added in the case of each class.
Departments of the Central Government and Administrators may make rules defining remissions and abandonments of revenue for the purpose of Rule 19 above.
# GENERAL PRINCIPLES RELATING TO EXPENDITURE AND PAYMENT OF MONEY

What This Means

This rule outlines an important annual reporting requirement for most government departments regarding revenue that was not collected. Essentially, Central Government Departments, Administrators, and Heads of Departments (with the exception of the Department of Posts) must prepare and submit a special statement every year.

This statement, due by June 1st, needs to be sent to the relevant Audit Officer and Accounts Officer. It must list all instances from the previous year where the government decided to waive off revenue or abandon a claim to revenue. This only applies if the decision was made using special discretionary powers, rather than being a requirement of an existing law or rule. However, it's important to note that individual remissions or waived amounts below Rupees one thousand do not need to be included in this report.

The report isn't just a simple list of amounts. It requires a structured approach: all reported remissions and abandonments should be grouped and classified based on the reasons they were sanctioned. For each of these categories, a total figure must be provided, along with a brief explanation of the circumstances that led to those specific waivers. This ensures transparency and accountability in how government revenue is managed and when decisions are made not to collect it. Furthermore, Central Government Departments and Administrators have the flexibility to define what 'remissions and abandonments of revenue' specifically mean for their context under this rule.