Section 6(2) in The Central Government Account (Receipts and Payments) Rules, 1983
(2)Notwithstanding anything contained in sub-rule (1), direct utilisation of departmental receipts for departmental expenditure is authorised in the following cases, namely:-(a)in the case of cash receipts utilised by Postmasters and other heads of offices of Posts and Telegraphs Department for departmental purposes in accordance with Posts and Telegraphs departmental regulations;(b)in the case of moneys received on account of the service of summons, diet-money of witnesses and similar purposes, in civil, revenue and criminal cases and in the case of diet money of witnesses deposited by the assessees with the Income Tax Officers;(c)in the case of deposits received at a Civil Court and utilised by the Court to meet claims for the refund of such deposits;(d)in the case of the Public Works Department (and other departments in which the provisions of Central Public Works Account Code are authorised to be followed) for temporary utilisation of cash receipts for current works expenditure, under the provisions of authorised departmental regulations;(e)in the case of cash received by the Forest Department and utilised in meeting immediate local expenditure;(f)in the case of cash found on the persons of prisoners at the time of their admission to jail and used for the repayment by jail Superintendents under departmental regulations, of similar sums due to other prisoners on their release;(g)in the case of cash receipts of Railways utilised under departmental regulations or with the previous approval, general or special, of the Government, for departmental purposes;(h)in the case of the National Library, Calcutta, or any other Government library, to permit refund of security deposits of members of the Library and the replacement of books belonging to the library which are not returned by borrowers out of their deposit money;(i)in the case of the Botanical Survey of India, to permit the refund to in dentors of quinine and purchasers of seeds and plants, out of the amount deposited by them, of such amount as may be in excess of the cost of quinine or of seeds and plants including incidental charges on packing, remittance, connected therewith;(j)in the case of the Survey of India Department, to permit the refund to in dentors of maps or other priced publications, out of the amount deposited by them, of such amount as may be in excess of the cost of maps or publications including incidental charges on packing, and forwarding, connected therewith; the payment of commission to selling agents out of sale receipts and to permit refund to in dentors or private publishers of maps or other priced publications of royalty charges and scrutiny charges for checking of external boundary of India from out of amount deposited in excess by them;(k)in the case of offices subordinate to the Ministry of External Affairs and stationed outside India where a branch of the accredited bank does not exist, to permit the direct utilisation of fees and other receipts realised by them towards their departmental expenditure;(l)in the case of All India Radio, to permit payment of commission to (i) sale agents of All India Radio Programme journals, and (ii) to advertising agencies, out of the sale proceeds of the journals and of advertising time in Commercial Service of All India Radio, respectively;(m)in the case of Regional Poultry Farms, Hassarghatta, Bangalore, Bombay and Bhubaneswar, to permit refunds to private poultry farmers of amounts paid in advance by them in excess of the cost of chicks, etc., supplied to them including incidental charges connected therewith;(n)in the case of Department of Publications, to permit -(i)the remittance by the sole concessionaire of the amounts due towards advertisements in Government publications after deducting the commission payable to him; and(ii)the refund of moneys deposited in advance by in dentors for supply of publications out of the sale proceeds of the publications;(o)in the case of Films Division to permit payment of commission to commission agents out of sale proceeds of films for non-commercial exhibitions in India;(p)in the case of the Social Welfare and Rehabilitation Departments to utilise the cash received on private order work for the payment of wages to labour employed on that work;(q)in the case of Central Research Institute, Kasauli, to utilise the cost received on account of sale of sera and vaccines produced at the Institute, for refund to the in dentors of the excess amount received from them;{Refer Correction Slip 15}(r)in the case of Central Institute of Psychiatry, Ranchi, to utilise the amount of advance deposited by the patients as maintenance charges at the time of their admission to the Institute, to refund the unutilised amount of maintenance charges to the patients discharged from the Institute.Provided that the authority hereby given to utilise departmental receipts for departmental expenditure shall not be construed as authority to keep the departmental receipts and expenses defrayed therefrom, outside the account of the payments into and withdrawals from the Consolidated Fund or Public Account, as the case may be.
