SECTION V.—WORKS EXPENDITURE AND
MISCELLANEOUS PAYMENTS
130. Application—
The rules from 130 to 138 shall apply to expenditure on
special services connected with the construction, repair and maintenance of
buildings, roads and other works of public utility, whether carried out by the
Public Works Department or the Military Engineering Service, or under special
orders of the Government by the Department using or requiring such works.
131. Charges on petty
construction and repair works met from contingencies.—
Expenditure on petty construction and repairs which, under
any order issued by the Government, treated as contingent expenditure of the
Department incurring it, is subject to the rules in Section III of this Part.
When contingent bills are drawn for works expenditure permitted to be treated
as contingent expenditure, details showing the name of the work, the number and
date of the order sanctioning the work and the amount of the sanctioned
estimates shall invariably be entered in the bill. A full description of each
item of expenditure together with details where necessary, showing the rates
and quantities shall be given and sub-vouchers, together with the receipt of
the actual payee, shall be furnished under the rules in Section III of this
Part. When it is not possible to give details of the expenditure at the time of
drawing the bill, they must be
given .subsequently in a bill in Form GAR 31 headed 'Not Payable, to
which the necessary sub-vouchers shall be attached. The transmission to the
Accounts officer of the detailed bill and the sub-vouchers shall never be
delayed for more than a month.
NOTE.—Payment for labour shall
be supported by the certificate prescribed in rule 101.
132. Payments to labourers.—
(1)
As a general rule but subject to such exceptions as may
be laid down in the authorised departmental regulations, wages of labourers engaged
departmentally, shall be drawn on muster rolls showing the names of the
labourers number of days they have worked and the amount due to each. The daily
attendance and absence of labourers and fines, if any, inflicted on them must
be so recorded as to prevent any tampering with, or unauthorised additions to
the entries once made.
(2)
Subject as provided in sub-rule (1), the muster rolls
may be kept in such form and in accordance with such methods as may be
authorised by departmental regulations.
133 Witnessing the payments.—
(1)
The payment made on muster rolls must be made or
witnessed by the officer of the highest standing available in the disbursing
office, who should certify to the payments individually or by groups. The
amount paid on each date shall be noted in words as well as in figures at the
foot of the muster roll.
(2)
If any items remain unpaid, the details thereof must be
recorded separately in the muster roll in which they were originally drawn
before it is finally passed by the person who made the payment. Unpaid items
shall subsequently- be carried forward from .muster roll to muster roll until
they are paid, the payments-being recorded and certified in the same way as
current items.
(3)
Notwithstanding anything contained in sub-rule (2), it
will be optional with the disbursing officer to adopt any other alternative
method of making payment of unpaid wages, provided that a systematic record of
items remaining unpaid is maintained on the basis of the original entries in
the muster roll in which they were drawn and that suitable precautions are
.taken to prevent double payment.
134. Payments to work charged
establishment.—
(1)
Wages of members of the work-charged establishment may
be drawn on the form of pay bill of regular establishment (Form GAR 13) or such
other suitable form as may be prescribed in authorised departmental
regulations, according to local circumstances or to meet local requirements.
(2)
The names and claims of the entire work-charged
establishment concerned, including absentees, must be shown in detail in each
bill. The names shall be grouped by works on which the men are employed and the
drawing officer must certify that the men were on duty during the periods shown
against their names, each man being employed on the work arid on the duties for
which his appointment was sanctioned. Sanctions to the entertainment of the
establishment shall be quoted in each case.
NOTE 1.—Deductions such as on
account of fines, income-tax and recoveries of advances such as festival
advances etc. should be shown by special entries against the names concerned.
NOTE 2.—If the acknowledgement of
the payee cannot conveniently be obtained on the bill itself; it may be
obtained separately and attached to the bill as a sub-voucher.
(3)
Wages remaining unpaid on a passed bill on the date
fixed for closing the accounts of the month may be paid subsequently when
claimed, on a separate bill, quoting in each case; the reference to the bill in
which the0 Charge was originally included and the particular-Item thereof. In
making payment of arrears, suitable note of payment must be kept against the
original entries in the bill or other records so as to guard against second
payment.
135. Payments to suppliers and
contractors.—
(1)
Unless in any case the Government direct otherwise,
payment for all work done other than by daily labour and for all supplies shall
be made on the basis of measurements recorded in measurement books kept for the
purpose. Claims for such payments shall be
prepared, as far as possible, by the claimants themselves in authorised
forms of bills and vouchers, and no payment other than an advance payment may
be authorised, unless the correctness of the claim in respect of quantities and
rates as well as the quality of the works done or supplies made have been
accepted and all calculations carefully checked by a responsible officer.
(2)
Subject to such general or special instructions as may
be issued by the Government, measurement books may be kept in such form and
according to such methods as may be authorised by departmental regulations.
136. Payments for works done
through local authority.—
(1)
When the maintenance of any Government buildings or
roads is entrusted to a Local authority, the payment made to it on this account
shall be treated in the same way as payment for work done by a contractor.
(2)
If lump sum payments have been agreed upon, each
payment must be supported by a certificate recorded by a responsible Government
officer that the work has been done in accordance with the conditions agreed
upon.
137. Advances to contractors.—
As a general rule, and subject to such exceptions as may be
authorised by the Government, no payment can be made to a contractor except for
work actually done or supplies actually received. Subject to such general or
special orders as may be issued by the Government in this behalf, advances, if
any, made to contractors during the execution of a work shall invariably be
recovered from their bills for the value of work done or supplies made, before
final payment is made which must, in no case, be permitted without detailed measurement.
138. Detailed procedure to be
prescribed through departmental regulations.—
Without prejudice to the generality of the rules contained
in this Section, the forms of bills and the detailed procedure to be observed
by departmental officers and the vouchers relating to works expenditure, may be
prescribed through departmental regulations.
139. Refund of revenue.—
(1) Refunds
of revenue can be drawn only on the demands and on the receipt of the person
entitled to receive such refunds after production of proper authority.
(2) A
Ministry, Department and or Union territory may, however, permit departmental
officers functioning Under it, to draw amounts in lump sum on their receipt and
to make payment (by obtaining separate cheques in favour of the refundees or by
cash where the refunds are upto Rs. 100 in each case) to the refundees
concerned in certain of the types or classes' of revenue receipts handled by
them which are to be specified by the Ministry, Department, Union territory as the case may be, in consultation with
its Principal Accounts Officer. In such cases, the bill for such drawal should
be accompanied by a statement showing the names of the refundees, the amount
refundable to each, and the number and date of the challan through which the
money was originally credited.
(3) On
no account may such amounts be drawn to be lodged in a deposit account pending
demand.
(4) Refunds
of the value of Currency Notes credited to Government in accordance with the
provisions of the
Reserve Bank of India (Note Refund) Rules, 1975, shall be
made by the Currency Officer by debit to Government Account (account held under
Department of Economic Affairs) and, simultaneously, the particulars of the
original credit together with the receipt of the actual payee shall be sent by
him to the Pay and Accounts Officer, Ministry of Finance (Department of
Economic Affairs).
140. Refund of revenue from
permanent advance.—
In such cases where Government officers have to make
payments for the refunds of revenue under the provisions of sub-rule (2) of
rule 139 and there is likelihood of delay in drawal, the payment of such claims
as are upto Rs. 100 may be made out of permanent advance or imprest which they
may be permitted to hold under the orders of competent authority, subject to
recoupment on presentation of refund bills.
141. Procedure to be followed
for noting the refunds in departmental records, etc.—
Except as otherwise provided in these rules, every refund
shall be noted against the original credit in the departmental accounts or
other documents in which the moneys received are entered in detail and a
certificate of such a note having been made must be given in all vouchers for
refunds.
NOTE.—Refunds of Union Excise
Duties and Customs receipts are made through cheques by the authorised officers
in the Central Excise and Customs Collectorates under the Department of Revenue
and are regulated in accordance with the departmental instructions issued, by
the Central Board of Excise and Customs, Ministry of Finance (Department of
Revenue) under a special procedure prescribed in the Board's letter No.
3|72-CX-6 (F.
No. 1|49|69-CX-6) dated
14th February 1972 as amended from time to time. However, petty refunds of upto
Rs. 100 each may be made in cash. The provisions of this rule and of rule 142
shall not, therefore, be applicable to these refunds.
142. Form of bill for drawal of
refunds of revenue.—
(1)
Except as otherwise provided in these rules, or unless
some other form has been prescribed by departmental regulations for any particular
class of refunds, bills for drawing money on account of refunds of revenue
shall be prepared in Form
GAR 33. The officer who received the original amount shall fill in
columns 1 to 5 of the form and sign the certificate at the foot, while the
Accounts Officer shall verify the credits by means of the particulars in
columns 4 and 5 and affix his signature in columns 6 in token of his having
done so. [Where the revenue was credited to a Treasury prior to
Departmentalisation of Accounts of Union Government (Civil), this verification
is to be got done by the Treasury].
(2)
Where, under the provisions of rule 139 or rule 140, a
departmental officer is required to draw the amount for refund of revenue, he
will prepare a bill in Form GAR 33 duly supported by the original challan with
which the money was credited' to Government Account or by a duly attested
statement showing the names of the refundee's, the amounts to be refunded and
the number and date of the challan with which the money was originally
deposited and the amount, if any, already refunded, in cases where the amounts
received from more than one person were credited by a single challan by him,
and present it for payment after acknowledging the receipt thereof in the space
provided for 'Claimant's signature' .and after scoring out the words
'Claimant's signature'. The Accounts Officer will then make the payment to the
departmental officer after verifying the credit as' stated in sub-rule (1).
NOTE l.—Bill for refund of
passport fees, whose refund is permissible should be prepared in Form GAR 33 by
the Regional Passport Officer.
NOTE 2.—A special form and a
separate procedure have been prescribed for refund made by Central Publications
Branch, Delhi.
143. Refund of examination fees
received by the Union Public Service Commission etc.—
(1)
(a) If the amount of an examination fee originally received
from a candidate through of by means of crossed Postal Older or any part of it,
is to be refunded, the Secretary (or an Officer duly authorised in this regard)
of Union Public Service' Commission or of Staff Selection Commission as the
case may be, shall present to his Pay and Accounts Officer, New Delhi a bill
for the amount to be refunded, duly supported by the original challan crediting
the money to the Government Account along With the money order form duly filled
in.
(b)
The accompanying challan shall also indicate under the
Secretary's (or of a duly authorised officer in this regard) dated signatures
the total amount to be refunded. If the amount were deposited in lump sum info
the bank, a statement showing the names of the candidates demanding refunds,
the amounts . to be refunded to each, the number and date of the challan in
which the money was originally, deposited and the amount already refunded, if
any, shall accompany the bill instead of the challan; such statement will be
duly attested by the Secretary (or by an Officer duly authorised in this
regard) of the Commission.
(c)
The Pay and Accounts Officer, after necessary check and
verification with the original entry in the bank scroll, shall pass the bill
and forward the money order form to the Post Office along with the 'Government
Account' cheque for the total' amount of the bill (including money order
commission charged) in favour of the postal department under intimation to the
Drawing and Disbursing Officer of the Commission. The Secretary of the
Commission (or an officer duly authorised in this regard) shall watch for the
money order receipts' and record them after necessary check and note in the
original copy of the challan under his dated signatures the amounts refunded.
(2)
If the amount of examination fee was originally paid in
any Embassy or Mission abroad and the refund is desired in India, similar
action would be taken except that verification of the credit will be on the
authority of the Secretary of the Commission (or of an officer duly authorised
in this regard).
{Refer
Correction Slip 22}
(3)
If the amount of an examination fee originally received
from the candidate by the Commission in the form of Central Recruitment Fee
Stamps affixed on the application, is to be refunded, the Secretary (or an
Officer duly authorised in this regard) of Union Public Service Commission or
of Staff Selection Commission as the case may be, shall present to his Pay and
Accounts Officer, a bill for the amount
to be refunded duly supported by the sanction issued by the Secretary of the
Commission (or an Officer duly authorised in this regard). Before issuing
sanction for the refund of the amount, necessary verification with reference to
the application and the recruitment stamps affixed thereon shall be done by the
Commission and suitable note kept on the application to avoid double claim. The
stamp affixed shall also be duly cancelled.
144. Refund of income tax,
corporation tax etc.—
Special rules are prescribed by the Central Board of Direct
Taxes, Ministry of Finance (Department of Revenue) for the refund of Income Tax
and Corporation Tax. The said rules also apply mutatis mutandis to refund of Estate Duty, Wealth Tax, Expenditure
Tax, Gift Tax and Hotel Receipt Tax. Payments of such refunds shall be made to
the refundee himself, or to a person duly authorised by him to receive payment,
provided that the receipt at the foot of the refund voucher is signed by the
refundee himself. Such orders of refunds drawn on the bank direct are
negotiable instruments and are, therefore, capable of being transferred by
endorsement and delivery in accordance with the provisions of the Negotiable
Instruments Act, 1881 (26 of 1881).
145. Period of validity of
refund order. —
Unless otherwise provided by any law, rule or departmental
regulation, an order for refund of revenue shall remain in force for a period
of three months only from the date of its issue and no payment shall be made on
its authority thereafter unless it is revalidated by the sanctioning authority.
146. Grants-in-aid,
contributions.—
The terms 'Grants-in-aid' and 'Contributions', include such
types of expenditure as grants to local bodies, religious, charitable or
educational institutions and compensation to Government servants for accidental
losses and contributions to public exhibitions and fairs.
147. Form of bill for
grant-in-aid, etc.—
Save as hereinafter provided and subject to any general or
special Orders of the Government, bills for grantsin-aid or contributions shall
be presented by the department in Form G.A.R. 34, the bills for the expenditure
sanctioned by the Government and
subordinate authorities under the powers delegated to them being drawn
by the departmental officer nominated by the Government and the drawing officer
in the office of the sanctioning authority respectively. The orders sanctioning
the payment must be quoted in, each case.
148. Form of bill for
compensation, etc.—
Compensation to Government servants for accidental losses
due to effect of floods, cyclones, earthquakes or otherwise, may be drawn in a
simple bill form indicating the name and designation of the person, amount of
compensation, sanction order number. The sanction Order should also be attached
thereto, while submitting to the Pay and Accounts Office for pre-check payment.
149. Form of bill for stipends
and scholarships, etc.—
Bills for educational scholarships or stipend, shall be
presented in Form
G.A.R. 35 or in such other form as may be prescribed by authority
competent to sanction such payments in consultation with the Principal Accounts
Officer concerned. In the case of payments to institutions under private
management, such bills shall be prepared and signed by the authorities of the
institutions concerned and sent to such Government official as may be nominated
in this behalf by the sanctioning authority, who will present the bill and draw
the amount thereof and make The payment to the institution concerned. The
orders sanctioning the payment which should clearly state that the amount shall
be drawn by the departmental officer nominated therein, must be quoted in each
case .If any conditions are attached to the payment of scholarships or stipends
the bill must bear a certificate of the counter-signing officer that he is
satisfied that the prescribed conditions have been fulfilled.
NOTE.—The provisions of this
rule are not applicable to the various scholarship schemes of the Government;
the amounts of scholarship in respect of students awarded scholarship under
such schemes are drawn by presentation of bills by the Ministries or
Departments concerned in accordance with the rules governing the schemes, and
the cheques or drafts obtained in favour of the Heads of the Institutions
concerned are sent to them for making payments to the students concerned.
150. Investment by Government.—
Bills for Government's investments in a company,
corporation or similar autonomous organisation shall be drawn by the drawing officer
in the office of the sanctioning authority by presentation of simple receipt in
a form similar to Form
G.A.R. 34, duly supported by a copy of sanction for such payment.
151. Interest on Government
debt.—
The procedure with regard to payment of interest -on
different forms of Government securities shall be regulated by the rules and
orders contained in this behalf in the Government securities Manual issued
under the authority of the Government.
152. Payment to the Reserve
Bank.—
Bills for sums payable to the Reserve Bank, such as bills
in connection with the floatation of new loans or management of Public Debt,
shall be countersigned by an officer of the Ministry of Finance before they are
paid.
NOTE.—The Reserve Bank is
authorised to debit the Government Account in advance of the submission of
consolidated bills for expenses incurred in connection with the floatation of
Government loans or payments which it may make to bankers, on account of
brokerage; subject to the condition that the Reserve Bank accepts the
responsibility in the event of any excess payment being made. The advance so
made should be adjusted against the final bill of the Reserve Bank.
153. Expenditure from
discretionary grants at the disposal of any Government authority.—
(1)
When a sum of money is placed at the disposal of any particular
authority for expenditure on specified objects, all amounts sanctioned against
it must be supported by an order of the authority concerned stating—
(i)
the particular object of the expenditure, which must
always be within the general purpose of the grant;
(ii)
the amount sanctioned for it (the grant is to be
non-recurring i.e. not involving any future commitments);
(iii) the
person in whose charge expenditure is to be.
(2)
The disbursing officer may draw the money on his receipt
specifying the order under which it is sanctioned. He may not draw more than
what he actually requires from time to time for expenditure but can draw as
often as he finds convenient.
(3)
An account of the expenditure must be rendered to the
Accounts Officer concerned, in which the disbursing officer should enter on the
receipt side all sums he has drawn and on the expenditure side, all amounts he
has spent. Vouchers must be furnished in the same way and under the same rules
as in the case of a contingent bill. A copy of this account, without vouchers,
shall also be sent to the administrative department concerned. The account must
be sent at the end of every month, except when it is estimated that the
sanctioned expenditure will be completed and the account closed within three
months from the date of the orders sanctioning it. In such a case, the account
may be withheld till the end of the said period of three months and then sent
covering the entire period. An account must in any case be made up and rendered
up to the 31st March, of each year.
154. Payment on behalf of
Defence Services by Union territory administration.—
(1)
Disbursements by civil authorities for the purchase of
or compensation for lands taken up for the Defence Services, and also those for
compensation for loss of crops, and damage to lands, shall be vouched by the
bills and receipt of the payees and the original orders or certified extracts
therefrom under which the expenditure is incurred.
(2)
When a Civil officer required to supply carriage to
troops on the march, makes an advance to the owners of half the hire charges
for the whole journey and recovers the same from the requisitioning Defence
officer on making over the carriage to the Defence authorities, the amount may
be drawn for such advance payment, from the permanent advance held by the Civil
officer on an abstract bill, the amount of the bill and subsequent recovery
being taken to the head "858 Suspense Accounts—Pay and Accounts office
Suspense."
(3)
A similar procedure will also be followed in cases in
which a Civil Officer is called upon to supply articles of provision to troops
on the march.
155. Compensation for land.—
The procedure to be observed for the payment of
compensation for land taken up for public purposes shall be regulated by the
special orders issued.
156. Discount on stamps.—
When discount upon stamps is allowed by deduction from the
purchase money, a detailed bill in Form G.A.R. 31 headed "Not for payment"
shall be prepared by the concerned Officer every month for the amount of
discount allowed, arid submitted to the controlling authority concerned for
counter-signature and transmission to the Pay and Accounts Office.
157. Commission to registrars.—
(1)
Commission to Registrars may be drawn under authorised
departmental regulations, on bills which must exhibit the fees upon which the
commission is claimed, in such a form as to be capable of verification by
comparison with the accounts.
(2)
In cases in which the commission is calculated upon a
number of documents registered, the bill shall be supported by a certificate of
the District Registrar or otter controlling officer that the amount has been
correctly calculated.
SECTION VI.—LOANS AND ADVANCES
158. Application.—
The rules in this part shall apply to loans and advances of
different classes, which are granted by the
Government except in so far as they are governed by any
special rules (e.g. payment of loans by the; Central Government to State or
Union territory Governments) issued by Government or, contained in other parts of these rules or in any authorised
departmental regulations.
159. Form of bill for loans and
advances and drawal thereof—
(1)
Except as otherwise provided in rules 161 to 166, loans
and advances may be drawn On simple receipt in a form similar to Form G.A.R. 34.
(2)
Subject to the provisions of rules 161 to 166, bills
for loans and advances shall be drawn by the drawing officer of the office of
the authority sanctioning payment of loan or advance. The bill shall be
supported by a copy of the sanction for such payment. In case of payments by
cheques or bank drafts, the drawing officer shall obtain cheques or drafts
wherever necessary and make arrangements for payment.
160. Mode of repayment of loans
and advances.—
(1)
Where repayment is made by deduction from the amount of
a claim against the Government, or where ever repayment by directly crediting
Government, Account in the relevant branch of the .accredited Bank is
permitted, the original date and amount of the loan or advance should be
indicated in the relevant document so as to provide sufficient particulars for
its identification. If the amount repaid includes interest as well as
principal, the interest must he separately specified If the repayment is a
fixed periodical amount, including both interest and principal, the orders
fixing the amount shall be quoted.
(2)
Procedure for payment of interest on and repayment of
principal of loans and advances by public sector undertakings and parties other
than State Governments, Union territory Governments or foreign Governments is
indicated in Appendix
III.
161. Scope of the term 'Revenue advances'.—
The following special procedure is prescribed for the
drawing of Revenue Advances which include takavi advances, advances under the
Land Improvement Acts and any other advances which Revenue Officers are allowed
or directed to make under the provisions of any law or under special order of
the Government.
NOTE.—Takavi works advances in
the form of expenditure on Takavi works in the Public Works Department are
regulated by departmental rules. Save where the estimated cost of such works
are recovered in the Public Works Department, recoveries of such advances will
be made by the Collector in the same way as arrears of land revenue.
162. Procedure for drawal of
revenue advances.—
(1) Advances may be made either direct to the parties
concerned and on their receipt (stamped when necessary) or may be drawn by
departmental Officers who maintain detailed accounts of such advances in lump
sum on abstract bills in Form G.A.R. 30 for disbursing to the parties.
(a) In
the former case, the payments must be supported by mutual payees' receipts, and
in the latter case by a certificate from the authorised disbursing officer to
the effect that payment will be made to the proper payees and their receipts
duly taken and filed.
(b) In
the later case, the fallowing safeguards shall be adopted:
(i)
No officer disbursing these advances should be allowed
to draw a second abstract bill without producing a detailed bill to account for
the amounts already disbursed from the last advance taken, any balance left
being at the same time refunded. In no case should the submission' of the
detailed bill be delayed beyond the end of the month following that in which
the advance was drawn.
(ii)
Disbursing officers should take the receipts of the
payees on the spot as soon as the advances have been made, and certify at the
foot of the detailed bill that the advances were duly sanctioned by them and
paid in their presence.
(iii)
Payees' receipts need not be sent with the detailed
bill and their names need not be shown in it. The detailed bill should be
forwarded to the Accounts Officer in adjustment of the advance drawn.
(iv)
The head of the department concerned should prescribe a
money limit for ' the amount which can be drawn on abstract bills by each
officer with due regard to the circumstances of each case.
(2) The Accounts Officer shall maintain a plus and minus
memorandum with which the departmental Officer should reconcile the balances as
per accounts records. Special care shall be taken while paying recoveries into
Government Account that the amount of interest and principal recovered are
separately and distinctly credited, as the former must not, and the latter
must, be credited in the plus and minus memorandum.
163. Advances under special
laws.—
Advances under this head will be regulated in accordance with
the provisions of the relevant Acts and rules framed thereunder, or 'by such
orders, general or special as may be issued by the Government in this behalf.
164. Advances {or departmental
purposes.-
(1)
Advances granted under special orders of competent authority
to Government officers for departmental or allied purposes may be drawn on the
responsibility and receipt of the officer for whom they are sanctioned, subject
to adjustment by submission of detailed accounts supported by vouchers or by
refund, as may be necessary.
(2)
In case of advances for survey and other departmental
expenditure, which are ultimately recoverable from private owners or other
parties, the duties such as maintaining detailed accounts of the advances, of
watching their recoveries and of supervision, shall rest with the departmental
authorities concerned, the Accounts Officer being responsible only for
maintaining a plus and minus memorandum, where necessary, in accordance with
relevant orders of Government.
(3)
The provisions of sub-rule (2) of rule 162 shall also
apply to advances of this class of which the detailed accounts are kept
departmentally.
165. Advances to government
servants on personal account.—
(1)
These advances may be drawn on Form G.A.R. 36 in respect of long
term advances and GAR 37
in respect of short term advances. The names of Government servants with their
designation and the amounts of advances sanctioned for each should be clearly
indicated.
(2)
A personal advance to Government servant may be repaid,
either in cash or by deduction from his pay or travelling allowance bill, as
may be required under the rule or order applicable to each case. The recovers
through pay bills of long term advances referred to in rule 187 (b) of the
General Financial Rules, 1963, and of interest thereon, should be supported by
schedules of recoveries of advances in Form G.A.R. 38, separate schedules being attached
for different types of advances. In the case of recoveries of advances referred
in rule 187 (c) of the General Financial Rules, 1963, only monthly abstract in Form G.A.R. 39
may be attached to the last establishment bill drawn during each month.
166. Other loans and advances.—
Subject to the general provisions contained in rules 158 to
160, loans and advances not falling under any of the separate classes specified
in rules 161 to 165 may be drawn and repaid in accordance with such general or
special orders as the Government may issue in each case.
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