(1)No officer may, without the previous sanction of the State Government directly or indirectly accept, either on his own behalf or on behalf of any other person any gift, gratuity or reward or any promise of a gift, gratuity or reward, from any one. In practice, however, this rule is to be interpreted with reasonable latitude and common-sense so as to avoid inconvenience and unnecessary interference. The rule primarily relates to the actions of a Government officer, as such, and not to his actions as a private individual in the observation of customary social, religious and caste obligations. If a gift is offered in accordance with such observances and is not induced by the recipient's official position it will generally be unobjectionable.
