Section 14(4) in The Orissa Government Servants' Conduct Rules, 1959
(4)If any question arises whether a gift is of reasonable or trifling value, or where a Government servant is in any doubt whether a gift is of a reasonable or trifling value or not, reference shall be made to the Government by such Government servant and the decision of Government thereon shall be final.Explanation - Whether or not a gist should be treated as of a reasonable or trifling value shall depend on the social and economic standing of both the donor and the donee and the circumstances in which the gift is made. A gift exceeding Rs. 20 in value from a person who is not a close relation shall ordinarily be regarded as a gift not of trifling value.
