Rule 9 — GFR 2017
Original Rule Text
Rule 9
It is the duty of the Department of the
Central Government concerned to ensure
that the receipts and dues of the
Government are correctly and promptly
assessed, collected and duly credited to
the Consolidated Fund or Public Account
as the case may be.
What This Means
This rule is about ensuring that the Indian Central Government receives all the money it is owed, and that this money is handled properly. Essentially, every Central Government Department has a clear responsibility to make sure that any income or payments due to the government are accurately calculated, collected without delay, and then deposited into the correct government bank account.
This means that departments cannot be lax about collecting fees, taxes, penalties, or any other form of revenue. They must have robust systems in place to figure out exactly how much money is due, actively pursue its collection, and then ensure it reaches either the Consolidated Fund of India or the Public Account of India, depending on the nature of the transaction. The key here is accuracy and speed – no errors in calculation and no unnecessary delays in collection or deposit.
In simple terms, if your department is supposed to collect money for the government, it's your job to know how much, get it quickly, and put it in the right place.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Every Central Government Department is responsible for managing government receipts and dues.
- 2Departments must accurately assess the amount of money owed to the government.
- 3All government dues and receipts must be collected promptly.
- 4Collected funds must be duly credited to either the Consolidated Fund or the Public Account.
- 5The correct government account must be identified for each type of receipt.
- 6The entire process, from assessment to crediting, must be carried out correctly and without delay.
Practical Example
The Ministry of Road Transport and Highways is responsible for issuing various permits and licenses for commercial vehicles. Let's say a new policy introduces an annual 'Green Tax' for older commercial vehicles, payable by March 31st each year.
Under Rule 9, the Ministry's relevant department must first correctly assess the total Green Tax due from all eligible vehicles across the country. They must then establish efficient mechanisms to collect these payments from vehicle owners, perhaps through online portals or designated payment centers. It is crucial that these payments are collected promptly by the deadline. Once collected, the department must ensure that all the Green Tax revenue, amounting to, say, ₹500 crores, is accurately and without delay credited to the Consolidated Fund of India, as it is a revenue receipt for the government. Any delay in assessment, collection, or crediting would be a violation of this rule.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
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This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.