Para 6.14 — MSO (A&E)
Original Rule Text
6.14 Revenue Advances include takavi advances, under the Land Improvement Acts, and any other advance, which Revenue Officers are allowed or directed to make in connection with Land Revenue, Agriculture or Famine, under any Act of the Legislature, or under any orders of government. In the case of Revenue Advances and Functional Loans and advances granted by State Government to bodies, authorities and private persons for plan schemes etc. administered by the various functional departments, the detailed accounts of individual loanees will be kept by the departmental officers. In the case of Revenue Advances, the Accountant General (A&E) should see that the expenditure on this account does not exceed the allotment placed at the disposal of Heads of Department.
What This Means
Revenue Advances are a special category of government loans, including takavi advances under the Land Improvement Acts and other advances made by Revenue Officers for land revenue, agriculture, or famine relief purposes. For these advances, as well as functional loans to bodies and individuals for plan schemes, the detailed individual-level accounts are maintained by the departmental officers, not the AG. The AG's role is limited to ensuring that total expenditure on revenue advances does not exceed the budget allotment.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Revenue Advances include takavi and other advances by Revenue Officers for land, agriculture, or famine purposes
- 2Functional loans for plan schemes are administered by various departments
- 3Individual loanee accounts are kept by departmental officers, not the AG
- 4The AG monitors that total expenditure does not exceed the allotment given to Heads of Department
- 5This is an exception to the general rule where the AG maintains detailed loan accounts
Practical Example
The Agriculture Department sanctions takavi loans totalling Rs. 80 lakh to 500 small farmers for purchasing seeds and fertilizers after a drought. The Block Development Officers maintain individual records for each farmer's loan and recovery. The AG (A&E) only checks that the total Rs. 80 lakh drawn does not exceed the Rs. 1 crore allotment placed at the disposal of the Director of Agriculture for this purpose.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why doesn't the AG maintain individual loan accounts for Revenue Advances?▼
What are takavi advances?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.