Section 236(4) in The Navy (Pay And Allowances) Regulations, 1966
(4)The amount of advance shall not exceed the price to be paid for the car subject to the maximum amount admissible under regulation 237. In case the advance taken is in excess of the actual price paid, such excess shall he refunded at once to the Controller of Defence Accounts (Navy). In the case of the purchase of a second-hand vehicle, no portion of the advance shall be utilised for the purpose of overhauling, refitting and the like after the vehicle has been purchased.[Explanation I. - 'Actual price' means the price paid by the officer as cost of the car and the price of such items which have necessarily to be purchased along with the car (or in other words on the purchase of which the purchaser has no choice, e.g. spare wheel, tyre and tube).Where, however, certain assessors (e.g. radio in a car, plastic covers) are purchased, which are not essential and which the customer purchases of his own volition. The term 'actual price' shall not cover their cost. Insurance and registration charge,, shall also not he included in the 'actual price' as these are incurred for running the motor vehicle.Explanation II. - 'Actual price' shall also cover the following items in the case of the first purchase,,:(a)the cost of transportation of the conveyance upto the place of duty of the officer concerned at the time of purchase, irrespective of whether the transport is arranged by the distributors or by the officer himself;(b)the octroi charges actually paid.]
