Section 27 in Rajasthan District Board Account Rules
27.
Delay in the payment of money indisputably due to District Board is contrary to all rules and budgetary principles and should be avoided.Note. - (1) It is an important financial principle that money indisputably payable should not, as far as possible, be left unpaid and that money paid should under no circumstances be kept out of accounts a day longer than is absolutely necessary even though the payment is not covered by proper sanction. It is no economy to postpone inevitable payments even for the purpose of avoiding an excess over a grant or appropriation and it is very important to ascertain, liquidate and record the payment of all actual obligations at the earliest possible date. It must be borne in mind that if an inevitable payment for example decree of court or repayment of loan obtained from Government, is required to be made in the absence of funds, the error lies not so much in the payment as in the entering into of the relevant liability.(2)A disbursing officer may not on his own authority authorise any payment in excess of the funds placed at his disposal; but absence of funds should not necessarily prevent the payment of any sums really due by District Board. If the disbursing officer is called upon to honour a claim which is certain to produce an excess over the allotment or appropriation at his disposal he should take the orders of the competent authority before authorising payment of the claim in question.ContractsGeneral Principles
