Section 118(ii) in The Manual of Departmental Orders
(ii)After sending the above intimation action should be taken to fix responsibility of loss under rule 17 of C.C.A. rule. In case the loss is heavy and action under rule 16 is considered necessary to give major penalty action under this rule may be taken instead of rule 17. After fixing responsibility for loss action should be taken to recover the amount in one instalment from pay, security and property of the concerned Government servant. For recovery from property action under P.D.R. act or as arrears of land revenue is to be initiated through the Collector of the Distt.
