Heads of department should submit annually on the first of June to the Accountant-General statements showing the remissions of revenue and abandonment of claims to revenue sanctioned during the preceding year by competent authorities in exercise of the discretionary powers vested in them otherwise than by law or rule having the force of law. For inclusion in these statements remissions and abandonments should be classified broadly with reference to the grounds on which they were sanctioned and a total figure should be given for each class. A brief explanation of the circumstances leading to the remission should be added in the case of each class.Subject to any general or special orders issued by Government, individual remissions below Rs. 100 need not be included in the statement.Note. - The State Government may make rules in consultation with the Accountant General defining remissions and abandonments of revenues for the purposes of this Rule.Section IVAudit of Receipts
