Rule 82 — GFR

Rule 82 Classification should be recorded in all the bills and challans by Drawing Officers. Suitable classification shall be recorded by Drawing Officers on all bills drawn by them. Similarly, classification on challans crediting Government money into the Bank shall be indicated or recorded by Departmental Officers responsible for the collection of Government dues, etc. In cases of doubt regarding the Head under which a transaction should be accounted, the matter shall be referred to the Principal Accounts Officer of the Ministry/ Department concerned for clarification of the Ministry of Finance and the Controller General of Accounts, wherever necessary.