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«Government of India Ministry of Finance Department of Expenditure General Financial Rules, 2005* (* Amendments issued upto March 2010 have been added as ...»

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8. B. All advances sanctioned from the Contingency Fund to meet expenditure in excess of the provision for the service included in an appropriation (Vote on Accounts) Act shall be resumed to the Contingency Fund as soon as the Appropriation Act in respect of the expenditure on the service for the whole year, including the excess met from the advances from the Contingency Fund has been passed.

8. C. If during an Election year, two Budgets are presented to the Parliament, all advances, sanctioned from the Contingency Fund of India during the period between the presentation of first and second Budgets or during the period between the presentation of the second Budget and the passing of the connected Appropriation Act to meet expenditure on a service not included in an Appropriation (Vote on Account) Act and the advances outstanding at the end of the preceding financial year being advances the estimates for which are included in the second Budget, shall be resumed to the Contingency Fund as soon as the Appropriation Act in respect of the expenditure on the service for the whole year has been passed.

NOTE. - A suitable explanation regarding the advance and the recoupment thereof shall be incorporated in the “Notes on Demands for Grants”. Wherever required, such a case will be included in the statement of ‘New Service’ / ‘New Instrument of Service’ appended at the end of the demands.

9. A copy of the order resuming the advance, which shall give a reference to the number and date of the order in which the original advance was made and to the Supplementary Appropriation Act referred to in Rule 8, shall be forwarded by the Ministry of Finance and the Financial Officers concerned. In addition, the Ministry of Finance and the Financial Commissioner of Railways, as the case may be, to the Audit and Accounts Officers concerned. In addition, the Ministry of Finance and the Financial Commissioner of Railways, shall forward copies of such orders to the Accountant General, Central Revenues, and the Director of Railways Audit respectively.

10. An account of the transactions of the Fund shall be maintained by the Ministry of Finance in Form ‘A’ annexed to these rules.

NOTE. - The Financial Commissioner of Railways shall maintain in the same form an account of the sum placed at his disposal under Rule 3 above.

11. Actual expenditure incurred against advances from the Contingency Fund shall be recorded in the account relating to the Contingency Fund in the same details as it would have been shown if it had been paid out of the Consolidated Fund.

ANNEXURE

FORM ‘A’ [ See Paragraph 10 of Appendix -7 ]

–  –  –

NOTE 1. - The balance should be struck after each transaction.

NOTE 2. - The amount of the advances should be entered in black ink when made and in red ink when resumed.

–  –  –

1. These rules apply to the transfer of land and buildings between the Union and the State Governments and also to the surrender to the State Governments of land belonging to Railways.

The general position under Article 294 of the Constitution is that as from the commencement of the Constitution a) all property and assets which immediately before such commencement were vested in His Majesty for the purposes of the Government of the Dominion of India and all property and assets which immediately before such commencement were vested in His Majesty for the purpose of the Government of each Governor’s Province, shall vest respectively in the Union and the corresponding State; and (b) all rights, liabilities and obligations of the Government of the Dominion of India and of the Government of each Governor’s Province, whether arising out of any contract or otherwise, shall be the rights, liabilities and obligations respectively of the Government of India and the Government of each corresponding State.

subject to any adjustment made or to be made by reason of the creation before the commencement of the construction of the Dominion of Pakistan or of the Province, of West Bengal, West Punjab and East Punjab.

Article 294, as is evident, relates to succession to property, assets, rights, liabilities and obligations in certain cases only; Article 295 of the Constitution which relate to succession to property, assets, rights, liabilities and obligations

in other cases, provides that I) As from the commencement of the Constitution :

(a) all property and assets which immediately before such commencement were vested in any Indian State corresponding to a State specified in Part -B of the First Schedule shall vest in the Union if specified in Part - B of the First Schedule shall vest in the Union if the purpose for which such property and assets were held immediately before such commencement will thereafter be purposes of the Union relating to any of the matters enumerated in the Union List; and (b) all rights, liabilities and obligations of the Government of any Indian State corresponding to a State specified in Part -B of the First Schedule, whether arising out of any contract or otherwise, shall be the rights, liabilities and obligations of the Union Government, if the purposes for which such rights were acquired or liabilities or obligations were incurred before such commencement will thereafter be purposes





of the Union Government relating to any of the matters enumerated in the Union List:

subject to any agreement entered into in that behalf by the Union Government with the Government of that State.

(II) Subject as aforesaid, the Government of each State specified in Part ‘B’ of the First Schedule shall, as from the commencement of the Constitution, be the successor of the Government of the corresponding Indian State as regards all property and assets and all rights, liabilities and obligations, whether arising out of any contract or otherwise, other than those referred to in Clause (1).

All property and assets, which include land and buildings, and which vest in the State Government under Articles 294 and 295 of the Constitution or otherwise shall be at the disposal of the respective State Governments, who will be at liberty to dispose them of by sale, mortgage, etc., and the proceeds thereof shall be credited to the revenues of the respective State Governments.

From the commencement of the Constitution, the transfer of land between the Union and the State Government shall be regulated by mutual agreement except when they are acquired under some Act. The Union Government have laid down the following principles to be observed in regard to certain points :i) (a) When land belonging to a private party has to be acquired on behalf of the Union Government acquisition shall be at the expense of that Government.

(b) In cases where the Union Government require any land, which is in occupation of the State Government, to be transferred to them, the amount payable by the Union Government will ordinarily be the market value of the land and buildings, if any, thereon.

(c) The amount payable will include the capitalized value of land revenue assessable on the land when the transfer causes actual loss of land revenue to the State Government.

(d) Solatium of 15 per cent payable under the Land Acquisition Act will not apply to such transfers.

(ii) Land surplus to the requirements of the Union Government :- When the Union Government no longer required land in their possession, the Government of the State in which it is situated will be given the option of assuming possession of the whole or any portion thereof subject to the following conditions :a) the Union government themselves shall be the judges of whether they require to retain any particular land or not;

(b) if the State Government desire to assume possession of the land, the option to do so shall be exercised within six months of the date on which the Union Government signify their intention of surrendering the land;

(c) the amount payable for the land will in all cases be its market value at the date of transfer;

(d) when the State Government desire to assume possession of only a portion of the land surrendered, they shall be entitled to do so only if the value of the land as a whole is not materially reduced by the division; and (e) if the State Government do not desire to assume possession of any land on the foregoing terms, the Union Government will be free to dispose if of to a third party. Before, however, so disposing of the land, the Union Government will consult the State Government as to the levy of ground rent or assessment and the conditions, if any, subject to which it should be sold and they will, as far as possible, dispose of the land subject to the conditions which the State Government may desire to impose. The Union Government are not, however, bound to obtain the concurrence of the State Government in all cases, and in cases of disagreement the Union Government shall be the sole judge of the terms and conditions to be imposed.

(iii) Determination of Disputes as to Titles. - Disputes as to title between the Union Government and a State Government shall be determined by the Supreme Court.

2. Market value defined. -Market value when applied to land may be defined as the price which the land would fetch if sold in the open market subject to the ground rent or assessment shown against it in the revenue registers, or, if no ground rent or assessment shown against it in the revenue registers, subject to a ground rent or assessment levied at the rate at which ground rent or assessment is actually being levied on similar lands in the neighborhood excluding all cases in which such similar lands in the neighborhood are held free of ground rent or assessment at favorable or unfavorable rates of ground or assessment. This is the market value which has to be credited or debited, as the case may be, in the case of all transactions between the State Governments and the Union Government or between the Union Government and State Governments or the Railways.

APPENDIX - 12 [ See Rule 255. (3) and Rule 281 ]

CHARITABLE ENDOWMENTS AND OTHER TRUSTS

I. CHARITABLE ENDOWMENTS

1. The duties of the Treasurer of Charitable Endowments for India are prescribed in the Charitable Endowments Act, 1890 (Act VI of 1890), and the rules framed thereunder, which are printed as an Annexure hereto.

2. Under sub-section (1) of Section 3 of the Charitable Endowments Act, the Deputy Secretary (Budget) in the Ministry of Finance, Department of Economic Affairs, nominated for the purpose, has been appointed ex officio to be st the Treasurer of Charitable Endowments for India with effect from the 1 April, 1954. All the property of Charitable Endowments, the objects of which extend beyond a single State or which are objects to which the executive authority of the Central Government extend, vest in him.

The Treasurer of Charitable Endowments for India is authorized to employ the agency of the Treasurer of Charitable Endowments of a State, with the consent of the State Governments, for discharging any of the functions assigned to his under the rules referred to in Paragraph 1 above.

3. When a copy of a vesting order is received by the Treasurer of Charitable Endowments for India, he should at once place himself in communication with the persons who appear from the order to be the holders of the documents of title relating to the property or of the securities mentioned in the order, and request them to forward the Title Deeds, or securities in a registered cover and to insure the cover for Rs. 100. These do not require to be endorsed, as the vesting order operates to transfer the securities to the Treasurer.

4. At every change of Office of the Deputy Secretary (Budget) in the Ministry of Finance, Department of Economic Affairs nominated for the purpose, a formal transfer of charge of the Treasurer of Charitable Endowments for India should also take place and as separate charge report, supported by a statement of the total of the balances of the Funds vested in the Treasurer, duly signed by the relieved and the relieving Treasurers should be sent to Government.

A list of receipts granted by the Reserve Bank in acknowledgement of the securities forwarded to it for safe custody as also of the securities kept in the custody of the Treasurer should also be prepared and signed by the relieved and the relieving Treasurers, and sent to Government along with the charge report.

NOTE. - Whenever there is a change in the Office of a Treasurer of Charitable Endowments of a State who has been acting as an agent of the treasurer of Charitable Endowments for India, a charge report prepared in the manner indicated in this paragraph should be furnished to the latter.

II.MISCELLANEOUS TRUST ACCOUNTS

5. If, under any general or special orders of Government, an Audit Officer / Accounts Officer or any other Government officer is required to act in his official capacity as a Trustee or Depository of any public or quasi-public fund, which does come within the scope of the accounts of Government, or of any Charitable Endowment and is not a Government security held in trust under the rules in Chapter IX of the Government Securities Manual, such an officer should endeavor to have the trust vested, if possible, in the Treasurer of Charitable Endowments for India; but, if that course is not possible, he should open an account with the State Bank of India, or with any other approved Bank, for the deposit of moneys received by him on account of Trust. Full and clear record of all transactions relating to the trust fund should be kept in the books of accounts in his personal custody in a form complying with the terms and conditions of the Trust. The securities, if any, deposited with him should be dealt with in accordance with the instructions contained in Chapter IX of the Government Securities Manual.

6. The books of accounts should be supported by a short statement descriptive of the nature and obligation of the Trust, with reference to the documents bearing upon it, so that any other Government officer on receiving charge may know by reference to it exactly what his obligations are in the matter.

NOTE. - The receipt and disposal of interest should be recorded in these accounts which are meant for the principal of the Trusts only.

st

7. The accounts should be balanced and closed every 31 day of March. They should also be balanced and closed when the Government officer acting as the Trustee makes over charge of his office to a successor or substitute, a balance sheet being appended to the charge report and signed both by the officer receiving and the officer giving over charge.

8. The accounts will be subject to such audit check as may be prescribed by Government.

ANNEXURE

[ See Paragraph 1 of Appendix -12 ] In exercise of the powers conferred by Section 13 of the Charitable Endowments Act, 1890 (VI of 1890), and in th supersession of the late Home Department Notification No. 1569 - Judicial, dated the 24 October, 1890, the Central Government is pleased to make the following rules and forms :THE CHARITABLE ENDOWMENTS (CENTRAL) RULES, 1942

1. Short Title. These rules may be called the Charitable Endowments (Central) Rules, 1942.

(2) They apply to charitable endowments the objects of which extend beyond a single State or are objects, to which the executive authority of the Central Government extends.

2. Interpretation.- In these rules a) “the Act” means the Charitable Endowments Act, 1890;

(b) “Treasurer” means the Treasurer of Charitable Endowments for India for the time being, appointed under sub-section (1) of Section 3 of the Act, and includes such other officer as the Treasurer may appoint to discharge any of the functions assigned to him under these rules;

(c) “Form” means a form appended to these rules.



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