Expenditure for other Government Servants
192. It is often expedient for a Government servant to make purchases or incur expenditure in another district making his arrangements through a Government servant in that other district. If the amount to be paid on account of contingent expenditure incurred in this way is not less than Rs. 50 payment may be made by Bank Draft, but otherwise every Government servant who incurs expenditure in this way must treat it as expenditure of his own office, and not demand recoupment by Bank Draft from the Government servant at whose request he, as an agent, incurs the expenditure. The charge must, however, be taken as expenditure of the department to which the Government servant requiring the expenditure is attached and therefore a Government servant should address his application for any service to the principal officer of his department in the district indented on, e.g., a police officer should ask the district superintendent, not the magistrate to purchase blankets for him. The magistrate in such a case would pass on the indent, or the voucher if he has supplied any article to the police officer, who would deal with the charge as a final one of his own office, applying to the proper authority for an extra appropriation, if his own should fall short before the end of the year. The responsibility for obtaining proper sanction always rests with the originating Government servant.
NOTEThis rule does no apply also to expenditure chargeable to local funds, or to other Governments, recovery of which shall be effected in accordance with the rules in Appendix IX.