160. The want of appropriation in the estimate does not operate to prevent payment of any sums really due by the Government, nor the want of sanction to pervent record of any actual payment.
161. Money indisputably payable should never be left unpaid ; and money paid should under no circumstances be kept out of the accounts a day longer than is absolutely necessary. It is no economy to postpone inevitable payments and it is very important to ascertain, liquidate and record the payment of all actual obligations at the earliest possible date.
NOTES(1) For a fuller explanation of the intentions of the orders in paragraphs 159 to 161, see paragraphs 12, 95 and 104 of the Budget Manual.
(2) The provisions of paragraphs 159 to 161 are applicable not only to contingent charges dealt with in this chapter, but also generally to claims of all kinds against the Government.
162. No money should be withdrawn from the Treasury unless it is required for immediate disbursment. It is highly objectionable to draw money on contingent bills for the payment of the value of article before they are supplied, for the prosecution of works, the completion of which is likely to take considerable time or in order to prevent the lapse of appropriation. In special cases when advance payment is found necessary, the Heads of Departments and Administrative Departments of Government may draw advance up to Rs. 25,000 in each case under the rules contained in Annexure-B to this Chapter, but such advances may be made only on the distinct understanding that any loss resulting therefrom will be made good by the Government servant concerned.
In all other cases, not covered by the rules contained in Annexure-B to this Chapter and those above Rs. 25,000, prior sanction of Government in the Finance Department for drawal of advance will be necessary.
(Correction Slip no. 53, dated 24-5-1985)
[Vitta (Lekha) Anubhag-1, File no. 15/1 (1)-69.]
NOTEFor advances and payments on account in connection with civil works, see paragraph 312.
163. The charges of two major heads may not be shown in one register, nor included in one bill. But expenses which are shared in some fixed proportion between two branches of the same office should, unless they are reviewed by different authorities, appear in one bill. In such a case the joint appropriation may be entered in one register only for purposes of control, the account adjustment being left to the Accountant General.
164. Contingent charges are to be recorded and treated in the accounts as charges of the month in which they are actually disbursed from the Treasury.