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Rule 35 - Property Loss Reporting | KartavyaDesk

GFR 2017

Original Rule Text

Rule 35 Loss of immovable property by fire, flood etc. All loss of immovable property exceeding Rupees fifty thousand, such as buildings, communications, or other works, caused by fire, flood, cyclone, earthquake or any other natural cause, shall be reported at once by the subordinate authority concerned to Government through the usual channel. All other losses should be immediately brought to the notice of the next higher authority.

What This Means

Rule 35 of the General Financial Rules (GFR) 2017 deals with reporting the loss of government-owned immovable property due to natural disasters. Immovable property includes things like buildings, roads, bridges, and other infrastructure. The rule essentially says that if any of these properties suffer damage exceeding ₹50,000 because of events like fire, floods, cyclones, or earthquakes, the concerned local authority must immediately report it to the government through the proper channels. This ensures that the government is aware of the damage and can take necessary action for repairs, reconstruction, or disaster relief.

Think of it as a chain of communication. If a local government office building is damaged in a flood, the officer in charge can't just ignore it. They need to inform their immediate superior, who then informs the next level up, and so on, until it reaches the relevant government department. This reporting must be done promptly. For losses below ₹50,000, the rule mandates immediate notification to the next higher authority, ensuring even smaller damages are addressed quickly.

This rule affects all government employees who are responsible for the upkeep and maintenance of government property. It's crucial for maintaining accountability and ensuring that the government is responsive to damages caused by natural disasters. Ignoring this rule can lead to delays in recovery efforts and potentially expose the responsible employee to disciplinary action.

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

Key Points

  • Applies to losses of immovable property (buildings, infrastructure) due to natural disasters.
  • Losses exceeding ₹50,000 must be reported to the government through the usual channels.
  • Losses below ₹50,000 must be immediately reported to the next higher authority.
  • Prompt reporting is crucial for timely action and accountability.
  • Failure to report can lead to disciplinary action.

Practical Example

Imagine a government-run primary school in a rural area, 'Shiksha Kendra', is severely damaged by a flash flood. The estimated cost of repairing the building and replacing damaged furniture is ₹75,000. Mr. Verma, the headmaster of Shiksha Kendra, is responsible for reporting this loss. According to Rule 35, Mr. Verma must immediately report the incident to his immediate superior, the Block Education Officer (BEO). The BEO then forwards the report to the District Education Officer (DEO), who in turn informs the State Education Department. This chain of reporting ensures that the government is aware of the damage and can allocate funds for the school's repair and restoration. If the damage was only ₹30,000, Mr. Verma would still need to immediately inform the BEO.

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

Frequently Asked Questions

What constitutes 'immovable property' under Rule 35?
Immovable property includes buildings, roads, bridges, canals, and any other fixed assets owned by the government.
What is the 'usual channel' for reporting losses?
The 'usual channel' refers to the established hierarchical reporting structure within the concerned government department or organization. It typically involves reporting to the immediate superior, who then forwards the report to the next higher authority, and so on.
What happens if the loss is initially estimated to be below ₹50,000 but later found to be higher?
The authority should immediately update the report and follow the procedure for losses exceeding ₹50,000 as soon as the revised estimate is available.
Does Rule 35 apply to movable property like office equipment?
No, Rule 35 specifically addresses losses of *immovable* property. Losses of movable property are typically covered under other GFR rules related to stores and stock management.
What kind of 'natural cause' is covered under this rule?
The rule covers a wide range of natural disasters, including fire, flood, cyclone, earthquake, landslides, and any other unforeseen natural event that causes damage to immovable property.

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

Test Your Knowledge

Question 1 of 3

According to Rule 35 of GFR 2017, what is the minimum value of loss of immovable property due to a cyclone that necessitates reporting to the Government through the usual channel?

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