I. [* * *]II. For the purpose of the assessment of rent, the capital cost of a residence owned by the Government shall include the cost or value of sanitary, water supply and electric installations and fittings, but exclude the cost or value of the site (including expenditure on its preparation); and shall be either-(a)the cost of acquiring or constructing the residence and any capital expenditure incurred after acquisition or construction; or when this is not known;(b)the present value of the residence.Note - The cost of restoration or special repairs shall not be added to capital cost or present value, unless such restoration or repairs add to accommodation or involve replacement of the existing type of work by work of a more expensive character.Provided that-(i)the present value of residences shall be determined in the manner which the Governor may prescribe by rules or orders;(ii)the expenditure which is to be regarded, for the purpose of sub-clause (a) above, as expenditure upon the preparation of site, shall be determined in accordance with such rules or orders as the Governor may issue;(iii)the Government may, after recording the reasons, authorize a revaluation of all residences of a specified class or classes with in a specified area to be conducted under the rules referred to in proviso (i) above, and may revise the capital cost of any or all such residences on the basis of such revaluation;(iv)the capital cost howsoever calculated, shall not take into consideration (1) any charges on account of establishment and tools and plant other than such as were actually charged direct to the work in cases in which the residence was constructed by the Government, or (2) in other cases, the estimated amount of such charges;(v)the Government may after recording the reasons, write off a specified portion of the capital cost of a residence-(1)when a portion of the residence must be set aside, by the government servant to whom the residence is allotted, for the reception of official and non-official visitors visiting him on business, or(2)when they are satisfied that the capital cost, as determined under the above rules, would be greatly in excess of the proper value of the accommodation provided;Order of the Governor regarding rule 45A-II, Proviso (v) (2)The capital value of any portion of a building which is abandoned permanently or dismantled without replacement should be written off the total capital value of the building.(vi)in assessing the cost or value of the sanitary, water supply and electric installations and fittings, the Governor may by rules determine what are to be regarded as fittings for this purpose.Note - Government servants of the Central Government or of the Governments of Madras, Andhra Pradesh, the Punjab, Madhya Pradesh, Assam and Orissa occupying by, official arrangement, residences provided by this Government, shall be charged rent for such residences under this rule.Orders of the Governor regarding Rule 45A-IIThe capital cost of walls and washerman's tanks shall be included in the capital cost of the residence.Orders of the Governor under the note to Rule 45A-II (a) and (b)
