Unless there be anything repugnant in the subject or context, the terms defined in this chapter are used in these rules in the sense hereby explained.(i)Accountant General. - Means the head of the office of audit and accounts subordinate of the Comptroller and Auditor General of India, who keeps the accounts of the State and exercises audit functions in relation to those accounts on behalf of the Comptroller and Auditor General of India.(ii)Appropriation. - Means the assignment to meet specified expenditure of funds at the disposal of the assigning authority.(iii)Comptroller and Auditor General. - Means the Comptroller and Auditor General of India.(iv)The Bank. - Means the Reserve Bank of India or any office or agency of The Reserve Bank of India and includes any branch of the [Imperial Bank of India] [Now, State Bank of India.] acting as the agent of the Reserve Bank of India in accordance with the provisions of the Reserve Bank of India Act, 1934 (Act II of 1934),(v)Reserve Bank. - Means the Reserve Bank of India.(vi)Competent Authority. - Means Government or any other authority to which the relevant powers may be delegated by Government.(vii)Constitution. - Means the Constitution of India.(viii)Controlling officer. - Means a head of a department or other departmental officer who is entrusted with the responsibility of controlling the incurring of expenditure and/or the collection of revenue by the authorities subordinate to the department.(ix)Finance Department. - Means the Finance Department of the Government of Bihar.(x)Financial year. - Means the year beginning on the 1st of April and ending on the 31st of March, following.(xi)Government or State Government. - Means the Government of Bihar.(xii)Governor. - Means the Governor of the State of Bihar.(xiii)Head of Department. - Means the Government servant mentioned in Appendix 3 of the Bihar Service Code or any other Government servants declared to be such by the State Government.(xiv)Non-recurring expenditure. - Means expenditure sanctioned as lump sum charge, whether the money be paid as a lump sum or by instalments.(xv)Primary unit of Appropriation. - Means a lump sum of money placed by the Government at the disposal of a subordinate authority by the method prescribed in Rule 473 and in Rule 99 of the Bihar Budget Manual.(xvi)Public Account or Public Account of the State. - Means the consolidated fund into which moneys received on account of the revenues of the State are paid or credited and from which all disbursements of, or on behalf of the State are met. See Article 266 of the Constitution.Note. - Without prejudice to anything contained in Article 266 of the Constitution, the revenue of the State would include all money's received by Government servants on behalf of the Government as such not only the proceeds of taxation and the yield of ordinary revenues but also capital receipts, such as the proceeds of sales of land, the proceeds of borrowing operations, unfunded debt; and unless the contrary intention appears, such receipts of a banking or deposit nature as by virtue of any statutory provision or of any general or special executive orders of the Government have to be held in the custody of the Government.(xvii)Public Works. - Means civil works and irrigation, navigation, embankment and drainage works.(xviii)Re-appropriation. - Means the transfer of funds from one unit of appropriation to another such unit.(xix)State. - Means the State of Bihar.(xx)Subordinate authority. - Means a Department of the State Government or any authority subordinate to it.(xxi)Treasury Rules. - Means the Treasury Rules (Bihar) given in the Bihar Treasury Code, Vol. I, Chapter 1.
