(1)With the exception noted below any defalcation or loss of public money, stamps, or other property discovered in the Nazarat or any other section of office should be immediately reported to the Accountant-General and the Government in the Finance Department through the High Court even when such loss has been made good by the person responsible for it.Exception - Petty cases, i.e., cases involving losses not exceeding Rs. 200 each need not be reported to the Accountant-General and the Government in the Finance Department, unless they are, in any case, important features, such as fraud, dishonesty, etc. which merit detailed investigation and consideration.
