Section 4(4) in The Assam Civil Services (Conduct) Rules, 1965
(4)In any other case, a Government servant shall not accept any gift without the sanction of the Government if the value thereof exceeds-(i)Rs. 75, in the case of a Government servant holding any Class I or Class II posts; and(ii)Rs. 25, in the case of a Government servant holding any Class III or Class IV post.
