Section 14(4) in Bihar Government Servant's Conduct Rules, 1976
(4)In any other case, a Government servant shall not accept any gift without the sanction of the Government or of the prescribed authority if the value thereof exceeds Rs. 75 in the case of a Government servant holding any Class I or Class II post; and Rs. 25 in the case of a Government servant holding any Class III or Class IV post:Provided that where it is not practicable for a Government servant to obtain the previous sanction of the Government or of the prescribed authority he shall, within one month of acceptance of such gift make a report to the Government or the prescribed authority, as the case may be, stating the circumstances under which such gift was accepted, and if the Government or the prescribed authority does not approve of such acceptance, he shall return the gift to the donor.
