[See Chapter VIII, paragraph 193]


Advertising charges

1. Charges on account of advertisements require the sanction of the countersigning officer or the head of the department.

Books, news papers and publications

2. Rules on the purchase of books, newspapers and other publications required for the Government use will be found in chapter LXVIII of the Manual of Government Orders.

NOTE—No debits should be raised or credits afforded for transactions with the Central Government, Madhya Pradesh, Assam, Bihar, Orissa and Bengal in connexion with the supply of priced publications to them when the amount of a single Voucher does not exceed twenty five paise. In the case of the Central and the Madhya Pradesh Government however, this arrangement is subject to the exception that it will not be applicable to those publications for which annual subscription is fixed (e.g. corrections to Code, rules, etc. when a fixed deposit is entertained annually (e.g. regular supply of new Acts).

3. [Deleted].

Commission to banks

4. Commission to banks for the remittance of funds is ordinarily inadmissible. In very special cases, as for instance on famine relief works, such charges may be allowed, but only when the arrangements have been sanctioned by the Government ; such sanction will be accorded only when no more economical arrangements can be made, and the particular method proposed is otherwise free from objection.

Compensation for accidental loss of property of Government servants

5. Government cannot guarantee officers against any loss which they may suffer while in their service, and compensation should not be given to public officers for accidental losses of their property. All cases in which it is proposed to grant compensation to civil officers for the accidental loss of their property, should be referred to the Uttar Pradesh Government in the administrative department concerned, who will consult the Finance Department in due course. Compensation will not ordinarily be granted to an officer for any loss to his property, which is caused by an act of God, as, e.g. earthquake, floods, etc. or which is due to an ordinary everyday accident, which may occur to any citizen, e.g., loss by theft, or as the result of a railway accident, fire, etc. The mere fact that, at the time of the accident, the officer is technically on duty or is living in Government quarters in which he is forced to reside for the performance of his duties, will not be considered as a sufficient ground for the grant of compensation.

Conveyance Hire

6. When a Government servant is despatched on duty to a place at some distance from his office, or on urgent business to a place in the neighbourhood of an office, or is summoned to his office by a special order of Superior officer outside the ordinary hours of duty, the expenditure involved may be paid by Government and charged to contingencies, provided ;

(a) that the head of the office certifies that the expenditure was actually incurred, was unavoidable, and within the scheduled scale of charges for the conveyance used;

(b) that the Government servant concerned is not entitled to draw travelling allowance under the ordinary rules for the journey, and that he does not and will not otherwise receive any special remuneration for the performance of the duty which necessitated the journey.

The certificate is not, however, necessary, when a Government servant carries records or dak as the actual charges incurred for the journey represent the cost of transmitting records and is debited to the head "carriage of records."

NOTE—Any amount which can, however, be drawn as travelling allowance under the rules in the travelling allowance rules, e.g. railway fares of peons carrying dak, should be drawn as such on travelling-allowance bills with the usual details.

Discount on cheques

7. Superintendent of district and central jails, and Government servants of such other commercial departments as are in the same position as the Jail department in regard to their transaction with the public, are authorized to incur unavoidable charges on account of discount to be paid on cheques received from the public in payment of the value of articles supplied.

8. Claims for refund of excess duty or for recovery of duty short levied on account of customs on Government stores should not be made at all if the amount involved is less than five rupees.

9. [Deleted].

Fixtures and Furniture

10. Every new building constructed by the Public Works Department is (if estimated for) provided by that department with fixtures including, when necessary, record racks, shelves, punkhas, etc. but the repairs of these fixtures, except in the general repairs of the building, are not chargeable to the Public Works allotment. Consequently such special repairs, together with the purchase and repair of furniture not comprehended in the preceding fixtures, should be paid for by the department concerned, and be charged in the contingent bill. The repair of furniture, where supplied by the Public Works Department for new office buildings under the orders of the Government, will be similarly charged.


11. Portraits of distinguished Government servants may be regarded as furniture, and expenditure on this account may therefore be sanctioned within reasonable limits and with due regard to the status of the Government servant.

Garden charges

12. District Magistrates have been authorized to purchase for the public gardens in their charge well gear and other articles ordinarily required in gardening.

Hot weather charges

13. Charges on account of hot weather establishment and fittings may be incurred like other contingent expenditure subject to the provisions of paragraph 154 of this handbook.

Jail supplies and Police clothing

14. Charges for supplies to jails and police clothing charges are regulated by the rules for contingent expenditure but should not be mixed up in the same bills with the ordinary office and other contingencies of these departments.

15. [Deleted].

Liveries and warm clothing*

16. Lists showing the classes of employees for whom liveries or warm clothing may be supplied, the frequency of supply and the maximum cost permissible will be found in Appendix 35 of the Manual of Government Orders.

Heads of offices who are authorized to incur charges on this account should drawn them in the special form of contingent bill prescribed for the purpose which should show the full details of the number of articles and the rates at which paid for, the total charges on account of each livery or each set of liveries and the date of last supply in a form which will enable the Accountant General to check the expenditure.

Charges for clothing and other articles for supply to class IV employees should be supported by a certificate to the effect that the incumbents of the posts held by the class IV employees for whom clothing, etc., are charged have not been supplied with them during previous months (according to the prescribed life of the clothing, etc. charged for).

Medical stores

17. The chemical Examiner has been permitted to purchase in India all medical stores required by him, within the budget allotment granted for the purpose.

18. [Deleted].

Nazul Contingent Charges

19. Commissioners are empowered to sanction expenditure on items of the kind noted below in connection with nazul properties under their control, subject to the budget provision for nazul contingencies not being exceeded and on the understanding that any sanction so given will be restricted to articles obtainable in the market :


Implements required for the use in public garden including buckets and ropes, and materials required for their manufacture.

NOTE—In the case of nazul properties at Faizabad, this power will be exercised by the Deputy Commissioner, Faizabad.

*The belt and badge ordinarily worn by peaons are not included in the term "livetry" and the charge on that account should be incurred against the provision for "other contingencies."

Police clothing

20. See rule 14—Jail supplies and police clothing.

21. I—Postage charges—(a) Payment for postal commission on money orders and value payable parcels can be passed as ordinary contingent charges, unless in any case, the Accountant General considers it necessary to require the sanction of the Government.

(b) No charges shall be entered in any contingent bill for any postage labels other than service postage labels, except in the case of postage stamps require for letters or other articles to be sent to foreign countries.

(c) Whenever the cost of an establishment is divided between two heads, the charge for service postage labels may be divided in the same proportion.

(d) Ordinary parcels and letters from a subordinate officer to headquarters should be sent as a rule by post; exceptions are where the packages are heavy, or letters are urgent. Special arrangements may be made for the dak of Government servants on tour.

II—Telegram charges—(e) Service postage stamps only shall be used in payment of telegrams despatched on public service, whether sent from Government or railway telegraph offices.

NOTE—Telegraph offices are required to show in a receipt for a State telegram the amount paid for it in service stamps and also to write prominently on the receipt the word "State."

(f) If a Government servant is compelled to send a telegram at a time when he is temporarily without service stamps he should pay for it in cash, and the receipt granted to him will state the value of the telegram but will not bear on it the word "State." The value of such telegrams, as are paid for in cash, may subsequently be recovered from Government, a certificate signed by the Head of the Office that the telegram was sent on State service and that cash payment was unavoidable being attached to the voucher concerned.

(g) State messages may be classed as "express" or "ordinary" at the discretion of the sender and the following general principles are prescribed for the guidance of Government servants, who should also bear in mind the necessity for keeping expenditure as low as possible :

(1) A telegram should not be sent where a letter would serve the same purpose equally well.

(2) State telegrams should, as a rule, be sent in the ordinary class.

(3) Messages should be classed as express only :

(a) in cases of great emergency;

(b) in cases where the despatching Government servant knows that the line is blocked and considers his message sufficiently important to take precedence of ordinary traffic.

(4) State telegrams should, except when extreme precision is important, be expressed in as few words as possible, and mere auxiliary or connective words can obviously be filled in by the receiver, should be omitted.

(h) Books of telegram forms required for official use may be obtained from the local telegraph offices on payment for every book with counterfoils or without counterfoils.

(i) If a Government servant asks for repetition of a telegram received by him in his official capacity he shall not be required to pay any transmission charge in the first instance. If, however, the repetition reveals no error on the part of the telegraph service, the necessary charge will be recovered.

Printing and Binding

22. Rules on the subject of printing and binding will be found in Chapter LXVI of the Manual of Government Orders.

Recurring Charges

23. Charges on account of cart hire drawn by Government servants of the Public Works Department should not be treated as recurring as Government is not bound beyond a single payment.


24. (a) The rent of any land or building occupied for Government purposes shall be paid by the Government office or department occupying it, and recorded in the Government accounts as a charge of that office or department. The first charge in every year made in any contingent bill should be supported by a certificate from the local officer as defined in paragraph 263, that a suitable State Government building was not available for the purpose required.

(b) This rule does not authorize payments or adjustments between departments.

(c) Contingent bills preferring claims for rents, electricity and other connected charge incurred on account of the hire of private buildings for accommodation of Government offices, etc. should be accompanied by the following certificate signed by the disbursing officer :

"Certified that the amount drawn on account of rent, rates and taxes in contingent bill no.........................dated............., was actually paid to the parties concerned and that—

(i) No portion of the building for which the expenditure was incurred was utilized for residential or other purposes during the period for which the charges were paid.

(ii) the expenditure in respect of the portion of the building used for residential or other purposes during the period for which the charges were paid, has been recovered from the undermentioned Government servants from whom it was due" :

Provided that in the case of drawing and disbursing officers who do not find it possible to furnish the first portion of the certificate prescribed above due to the fact, that the imprest amounts held by them are less than the monthly rate of contingent expenditure on rent, rates and taxes, etc., required to be paid by them to different parties, the following certificate should be furnished in lieu of the first portion of the certificate prescribed above :

"Certified that—

(a) the amounts drawn on account of rent, rates and taxes, etc. in the previous contingent bill no...................., dated...........................have actually been paid to the parties concerned; and that

(b) the amount drawn in this bill will be paid to the parties on realization."

NOTE—Hire of private building for use as an office or workshop—

When it is found necessary to hire a private building for the use of an office or workshop a lease should invariably be executed in form no. 30-H.

Formal lease need not, however, be executed for buildings which are hired in the following cases :

(1) By the Agriculture Department for stores purposes up to a rental of Rs. 12 per mensem.

(2) By the Forest Department for storing seeds required in connexion with rural development work provided the rent of the building in each case does not exceed Rs. 12 per mensem.

(3) For use as offices and dispensaries for rural development work.

(4) By the Public Health Engineering Department, for store purposes up to a rental of Rs. 12 per mensem.

(5) For use as godowns in the Tube-well Divisions of the Irrigation Department upto rental of Rs. 12 p.m.

(6) For storing seeds in the Tarai and Bhabar Government Estate, up to rental of Rs. 12 p.m.

Rewards—Police Department

25. See Chapter XXX of the Police Regulations.

[Scales (Country)]

26. Country scales are good enough for weighing letters. They can be obtained from the Postal Workshop, Aligarh.

Section-writing and Copying

27. No charge may be made on account of the employment of a person who is not in the service of the Government for section-writing, i.e. for copying manuscript by piece-work, without the previous sanction of the authority who can sanction employment of an establishment. The sanction should specify the number of men, the number of words to be copied per rupee, and the rate for tabular work. The sanction may be given to the expenditure of a specified maximum sum in a fixed period, and the bills must state the number of persons paid and the amount of matter.

NOTE—Heads of departments, including in this term district officer and district and Sessions judges are empowered to sanction such charges within budget limits subject to the condition that each sanction accorded shall specify the number of men the number of words to be copied per rupee and the rate for tabular work, and that the maximum rates payable shall be Re. 1 per 1,500 words.

Stationery, rubber stamps and other miscellaneous contingencies

28. Rules for the purchase of stationery will be found in the Printing and Stationery Manual.

The powers of District Magistrates to incur certain expenditure relating to the establishments of honorary and bench magistrates are contained in paragraph 483 of the Manual of Government Orders.


29. See paragraph 165, exception.

Taxes, Municipal and Cantonment

30. (a) As a general rule, municipal rates and taxes on non-residential buildings paid by or passed on to a department occupying the whole or part of the building is charged to contingencies of the department concerned. Where, however, the whole or part of the tax is paid by the Public Works Department, or by a civil department as the department in administrative control of the building, the payments may be charged to the maintenance estimate of the building concerned or debited to the sub-head ‘other charges’ under ‘works’ respectively.

NOTE—In the case of non-residential buildings, which are under the administrative control of civil departments, but are maintained by the Public Works Department, the taxes shall be paid by the Public Works Department and the charge debited to the provision for the maintenance of the buildings in the Public Works Department budget.

(b) Taxes on non-residential buildings, if paid by a department nominated by Government in this behalf and not passed on to the occupying department, are charged to sub-head "Rent, Rates and Taxes."

(c) Taxes on residential buildings if payable by Government, whether the buildings are under the administrative control of the Public Works Department or any other civil department, are charged to the maintenance estimate of the buildings concerned or debited to the sub-head ‘other charges’ under ‘Works’ respectively.

NOTES—(1) In cases where the whole or any portion of the taxes, which under the local rule or custom are ordinarily leviable from the tenant, is paid by a department, other than the department in administrative control of the building the charge may be treated as contingent expenditure of the paying department.

(2) In the case of water-tax in respect of Government residential building which is occupied on rent or free of rent, the tax is paid by Government in the first instance and recovered afterwards from the government servant occupying the building. The entire tax is paid in full by Government to the municipality or the local body concerned and debited to the head ‘283—Housing—C—Government Residential building-maintenance and repaires-Rents Rates and Taxes-water Tax, The recovery of tax from the Government servant should be made along with the rent at a monthly rate of one-twelfth of the amount payable in a year by the Government and the amount should be credited direct to revenue under the head ‘083—Housing Receipts from Government Residential Buildings—Rent/ Licence Fee—Water Tax, Demands for recovery of water-tax should be drawn up in Form no. 3, "Statement of rent recoverable in, cash or by deduction from pay bills, but it should be shown quite separately from the rent of the buildings.

(Correction Slip No. 8, dated 10-5-1983).

[Vitta (Lekha) Anubhag-1, File no. 15(3)-1979]

(3) When a Government residence is allotted to several Government servants in quarters either on rent or rent-free or when a Government building is used only partly as a residence, the share of water-tax to be paid by each Government servant should be determined in the following manner :

(a) In the case of a building occupied by more than one Government servant as residence the water rate and excess water rate assessed on the whole building will be payable by the Government servants in proportion to the standard rent of the part of the building occupied by each whether the building is rent-free or not ;

(b) In the case of a building used partly as residence and partly for other purposes, the distribution of the water rate and excess water rate assessed on the whole building will be made in proportion to the plinth areas of the residential and non-residential portions. If, however, the residential portion is occupied by more than one Government servant, the share allotted to the residential part of the building will be distributed between the Government servants concerned in accordance with clause (a) above.


31. Rules regarding the supply of tents to Government officers will be found in Chapter XVIII of the Manual of Government Orders.


32. The previous sanction of Government is required to the purchase of office thermantidotes : such sanction will only be given for special reasons.

33. [Deleted].


34. Rules regarding the purchase of typewriters will be found in Chapter IV of the Printing and Stationery Manual.


35. Umbrellas are not ordinarily provided for chaprasis and orderlies in the plains at Government expense, but they may be allowed in a limited number in those offices in which peons have to take records outside the office during the rainy season. (Also see rule 39).

X-ray examination

36. (1) (a) The X-ray examination and treatment of every Government servant in whose case the Chief Medical Officer of the district in which the Government servant resides, certifies that such examination and/or treatment in necessary, shall be done free of charge at the hospitals maintained or aided out of State funds in the State. The fee, if any, payable at other hospitals in the State for such examination and/or treatment will be paid by Government in all cases.

(b) The fee payable for X-ray examination and/or treatment does not include any fee charged by a hospital for accommodation, diet, nursing or any other examination and/or treatment other than X-ray examination and/or treatment.

(c) If any fee is payable to a non-Government or non-aided hospital in accordance with clause (1) above, the authorities of the hospital should send the bill for each examination and/or treatment to the Chief Medical Officer who referred the case to it. The Chief Medical Officer shall scrutinize the bill and countersign it if he considers it to be in order. He will then send it to the Director of Medical and Health Services, who will forward it to Government for sanctioning its payment out of State revenues.

(d) Hospitals receiving grants-in-aid from Government shall not be reimbursed by Government of any charges on account free X-ray examination and/or treatment of Government servants.

(e) Cases in which, in accordance with the above rules, any fee has to be paid to any non-Government non-aided hospital, the charge will be debited to the head "38—Medical—A—Medical Establishment—Contingencies—Contract."

(2) The cost of treatment provided this does not exceed Rs. 4 per mensem at the MacLaren Leper Hospital, Dehra Dun, of Government servants in receipt of pay not exceeding Rs. 165 per mensem who suffer from leprosy will also be met from the contingencies of the officer under whom the Government servant is serving.

(3) Similarly, fees for special treatment or the extraction of teeth in urgent cases of Government servants, if sanctioned by the Government in the administrative department, will be met from the contingencies of the officer under whom the Government servant is serving.

NOTE—The cost of dentures will not be paid by the Government under the above rule.


37. (a) Only articles which are indisputably intended for office use may be purchased from Government funds; furniture of descriptions required by officers for personal convenience should not be charged to the Government account. Only such furniture should be purchased in a year as is required either to replace condemned articles or to meet the extra demand necessitated by an addition to the staff or otherwise, the purchase of expensive and ornamental articles of furniture, where cheaper articles would equally serve the purpose, is strictly prohibited and any unnecessary outlay on such purchases will be recoverable from the official who ordered the purchase. The procedure for purchase prescribed in the Stores Purchase Rules should be strictly followed and the purchase of locally made articles, not prescribed in those rules should be stopped. Ordinary repairs to furniture should be carried out not more than once a year and the repairing of damaged articles including recaning of chairs, should not be carried out more than once in a quarter and not till the articles have been inspected by the officer-in-charge. Unnecessary furniture should not be purchased to avoid the lapse of grants. Applications for reappropriation of funds, or for additional grants for the purchase of furniture should not be sanctioned except for very special reasons.

(b) The general principles laid down in the above sub-paragraph apply to camp furniture also. The purchase of camp furniture out of Government funds should be strictly confined to the articles enumerated in the list given below. Officers incurring expenditure on this account should in no case buy the articles specified in the list in greater number than is necessary. Officers purchasing for camp use articles not included in the list given below are liable to make good the cost to Government.

List of articles, purchase of which from Government funds is permissible

(1) Tables for office use.

(2) Small tables or teapoys.

(3) Bookshelves or racks.

(4) Travelling cases for books.

(5) Chairs (office).

(6) Stationery cases.

(7) Boxes for files, stationery and miscellaneous items.

(8) Baize table covers.

(9) Kajawas, Salitahs and camel trunks where camels are used (for conveyance of Government property).

(10) Dak sacks.

(11) Despatch boxes.

(12) Waterproof sheets (in the hills only for the use of coolies or ponies employed on Government work).

(13) Hand-lanterns (hand-lanterns do not include special makes of lanterns but refer to ordinary lanterns such as popular hurricane lanterns).

(14) Petromax lanterns for officers who have specially been permitted by Government to use them vide G.O. no. 529/III—1940, dated July 9, 1940.

(15) Angethis (in the hill districts only).

(16) Ironwater-vessels (gagras or baltis).

NOTES—(1) The principle is that officers should, as a rule, use in their residence only such furniture as is essentially intended for office use governs also the existing stocks of furniture and articles not included in the above list which were purchased at the expense of Government before such purchase was forbidden by G.O. no. 908/ XVIII-400, dated April 26, 1923. It is the duty of the Heads of Departments to elaborate and enforce this principle.

(2) Heads of Departments may relax the application of the above principle in any particular case in which hardships would, in their opinion result from rigidly enforcing it. Such relaxation, however must only be for limited periods and the power to permit it must not be delegated. There will be no restriction, however, on the use in tents during official tour of campfurniture purchased before, the issue of the Government order referred to in note 1 above, though it be of a kind intended for private rather than official use.

Collection of wood and grass

38. All Government servants touring in the Almora, Garhwal Chamoli, Pithoragarh, Uttarkashi and Tehri-Garhwal Districts are authorized to meet from their respective contingent grants expenditure incurred on the employment of extra coolies for the collection of wood and grass, subject to the condition, that their contingent grant is not exceeded.

Water proof-capes

39. Waterproof capes, with hoods, may be supplied to members of the regulation staff of the Headworks Division, Sarda Canal, and the Rohilkhand Canals Division, annually, at a total cost not exceeding Rs. 170 in the year for both the divisions.

The sowars attached to the various divisions on the Open and Sarda Canals who carry dak may also be supplied with waterproof capes once every two years. The members of the regulation staff of the Northern Division, Ganga Canal, may also be supplied with waterproof capes at a total cost of Rs. 250 every fourth year.

Waterproof capes or umbrellas may be supplied to orderly peons and peons serving in the divisional offices and district offices in the Kumaun and Garhwal Divisions and to the peons attached to technical institutions or schemes run by the Industries Department in the areas mentioned above at sanctioned rates every fourth and second year respectively.

Waterproof capes with hoods may also be supplied to Shepherds and Master Shepherd working at the Stud Ram Centres in the State at the sanctioned rate renewable every fourth year.

Installation of Telephones

40. Telephones involve recurring expenditure and no Government servant should get any telephone installed until he receives the orders of the Government—

(a) sanctioning the installation ; and

(b) informing him that necessary funds have been allotted.

NOTE—In certain cases powers have been delegated to subordinate authorities to sanction installation of telephones. A list of such authorities will be found in Statement VI of the FHB. Vol. I (Book of Financial Powers).

Motor Transport

41. (a) All touring Government servants are authorized to use motor transport instead of bullock carts or camels for the conveyance of their camp equipment. They will be entitled to draw the actual running expenses limited to the amounts that would be admissible had bullocks carts or camels been used.

NOTES—(1) The rates of hire for carts and camels will be fixed by the District Officer and published in the Uttar Pradesh Gazette at the beginning of each touring seasons.

(2) A list of touring Government servants together with the scales of bullock carts and camels allowed for the carriage of tents and records is given in paragraph 268 of the Manual of Government Orders.

(b) All claims for the cost of the carriage of tents and records by motor transport should be supported by a certificate from the touring Government servant concerned to the effect that he did not travel in the conveyance used, or if he did travel in it, that he has not drawn mileage allowance for the journey.

(c) Charges for the carriage of camp equipment by motor transport will be audited by the Inspectorate of Offices (see note to paragraph 177).

Hot and cold weather charges for office rooms at officer’s residences

42. Expenditure incurred on electrical energy, khas tatties, the employment of punkha coolies or any other item debitable to "Hot and Cold Weather" charges for office rooms at officer’s residence should not be debited to contingencies even if such rooms are used partially or exclusively by stenographers or other members of the officer’s staff, but should be borne by the officers themselves, except in case where any specific rule or order provides otherwise.

Exception—(1) The provisions of the above paragraph do not apply to the office portion where a building is partly used as a residence and partly as a general office, and the Government servant, to whom the residence is allotted, is not required to pay any rent for the portion used as an office and there are separate meter for the office portion and the residential portion.

Exception—(2) The provision of the above paragraph do not also apply to the expenditure incurred on electrical energy for the office room, stenographer’s room and visitor’s room at the residence of Collectors and District Magistrates provided there are separate meters for the above mentioned portions and the residencial portion.

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