165. No charge which binds the Government beyond a single payment may be incurred without the sanction of the competent authority.
Exception 1The sanction of the Government is not required to the payment of municipal or cantonment taxes, whatever be their amount, when such taxes have been assessed by competent authority, and the assessment certified to by the executive engineer concerned in respect of buildings borne on the books of the Public Works Department, or in respect of other Government buildings by the departmental officers concerned. If in any case, the Head of a Department or an office considers that the assessment is excessive he may represent the matter to higher authorities.
Exception 2The sanction of the Government is not required to the payment of electric and water charges provided that the original electric and water instalments were sanctioned by the competent authority.
NOTEFor other rules relating to recurring contingencies, see Appendix X.