247. The Government or other subordinate authority to whom power may be delegated, may sanction an advance to a Government servant not holding a post which would ordinarily be held by a member of an all-India service for the purchase of means of conveyance other than a motor car, a motor-boat, or a motor-cycle/scooter, subject to the following conditions :
(1) An advance will be allowed only when the post held entails duties involving touring. In the case of purchase of bicycles the advance may, however, be granted even though the post held does not entail touring, if in the opinion of the Government the possession of a bicycle will add to the efficiency of the Government servant concerned.
(2) The total amount to be advanced to a Government servant shall not, except under the special orders of the Government, exceed Rs. 350 or two months pay or the anticipated price of the article to be purchased, whichever is less. If the actual price paid be less than the advance taken, the balance must be immediately refunded to the Government.
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(3) Recovery will be made, unless the Government otherwise specially direct, by deducting monthly instalments equal to one-twelfth part of the advances from the pay bill of the Government servant concerned. It will commence with the first issue of pay after the advance is drawn. The amount of the advance to be recovered monthly should be fixed in whole rupees, except in the case of the last instalment when the remaining balance including any fraction of a rupee should be recovered. The amount of interest calculated in accordance with note 2, to paragraph 242, will be recovered as laid down in paragraph 244-D.
NOTES(1) The Heads of Departments mentioned in rule 248 are authorized under this clause to extend, up to a maximum of twenty-four, the number of instalments in which an advance granted for the purchase of bicycle should be repaid to the Government.
(2) The recovery of an advance made under this rule must commence from the month following that in which it is taken.
(4) The article purchased with the advance will be considered to be the property of the Government until the advance with interest accrued thereon in accordance with note 2 to paragraph 242 is repaid.
(5) The advance should not be drawn by the Government servant before it is actually required for payment A breach of this rule will constitute a financial irregularity.
NOTES(1) The Government have decided that an advance under this paragraph or under paragraph 248 may be allowed to a Government servant to purchase more than one means of conveyance at a time if it can be shown to the satisfaction of the sanctioning authority that such action is clearly desirable in the public interest, and provided that the total amount outstanding at any one time by way of such advances against a particular Government servant does not exceed the limit within which advances may be given.
(2) Advances for the purchase of bicycles must on no account be utilized on other objects. To prevent this, the head of an office, when forwarding to the Accountant General the certificate furnished by an applicant showing the actual price paid for the bicycle, should invariably add a certificate of his own to the effect that he has satisfied himself that the bicycle has been purchased for the amount stated.
248. The power to sanction advances under paragraph 247 has been delegated to
(1) all Heads of Departments in respect of non-gazetted subordinates serving under them.
(2) Superintendents of Police in respect of sub-inspectors of police serving under them for the purchase of horses only, subject to the conditions set out in that paragraph and the further conditions
(a) that the limit of the allotment placed at the disposal of the sanctioning authority by the Finance Department is not exceeded,
(b) that the amount of advance must not be drawn from the Treasury until it is actually required for disbursement, and
(c) if any portion of the advance is not utilized for the purpose, it must immediately be refunded into the Treasury.