File 759/1912 'Henjam Coal Depot: Persian Customs' [‎30r] (64/434)

11 [VllJlSk-X.
estimate, provided that the excess is not more than Rs. 10,00,000
when provision for establishment, tools and plant is not included
and Rs. 12,50,000 when it is included. But any excess over a revised
estimate or completion estimate sanctioned by the Secretary of
State in Council can be sanctioned only by him.
Note.—Subject to compliance with the requirements of clause (2) above, the Government
of India may vary the allocation of the total schedule allotment of the year between the different
measures included in the schedule without reference to the Secretary of State, or may apply
a portion of the total allotment to the prosecution of measures which*are included in the schedule,
but for which no actual provision has been made.
Despatches from the Secretary of State, No. 3
(Political), dated 16th January 1203, No. 61
(Political), dated 7th Jure 1207, and No. 92
(Financial), dated 2nd August 1912.
VIII.—The sanction of the Secretary
of State in Council is required to the grant
of—
(1) a loan which is—
(a) of an unusual nature ; or
(b) devoted to objects outside the ordinary work of administration ; and
(2) a loan to a Native State in excess of Rs. 5 lakhs One lakh is equal to one hundred thousand rupees , or a series of separate
loans granted at short intervals to an amount exceeding Rs. 5 lakhs One lakh is equal to one hundred thousand rupees .
N 0 te 1. In any case where a cash grant would be within the powers of sanction of the
Government of India, the grant of a loan of an amount not exceeding that of the cash grant,
does not require the sanction of the Secretary of State in Council.
Note 2. Loans and advances of the various classes described in Chapter 8 of the Civil
Account Code, which have hitherto been sanctioned by the Government of India without
reference to the Secretary of State, are not of an unusual nature within the meaning of
clause (1) (a) of this rule.
IX. The Auditor-General, of his own motion or on reference being made to
him by the Government of India, may review the audit decision of any subordinate
Audit Officer on any point, and may, if he considers it to be incorrect, overrule it.
The Auditor-General may dispense with a reference to the Secretary of State,
otherwise required by these rules, in
Despatch from the Secretary of State, No. 60 cer f a i n cases where the expenditure in-
(Financial), dated the 5t i ay . volved has been small in itself or in com
parison with the spending powers of the Government of India in directions of
a similar character, and the failure to obtain the Secretary of State’s sanction has
involved a breach of the letter rather than the spirit of the Audit Resolution.
The local Governments and certain other administrative authorities have
certain powers in regard to the remission
Article 279-A., Civil Account Cone. 0 | disallowances by Audit Officers so far
as they affect payments made more than six months before the date when they
were challenged ; and more restricted powers of remitting disallowances of pay
ments made within six months from the date of payment. The Government of
India have power to remit in all cases of overpayment whether challenged within
six months or not, on the understanding
Despatch from the Secretary of State, No. 51 ^^at remissions of overpayments challenged
(Financial), dated the 22n Apn LdC. within six months are only granted when
there are very strong reasons for making the concession.
X. Except as provided in rule IX, any objection raised under these rules to
any order issued by the Government of India will be reported to the Secretary of
State for the required sanction.
G, M. Press, Simla.— 79 tin.D- 13 - 7 - 13 .- 4 , 500 -b.A.