BF Rules 63Chapter 4 · Powers of sanction

Section 63 · Section 63

(a)The irrecoverable value of stores or public money lost by fraud or the negligence of individuals or other causes may be written off finally by Government.Where public money or stores are lost through culpable negligence of any Government servant, Government will not agree to write off the loss without a definite expression of the opinion of the departmental authorities concerned regarding the desirability of recovering the whole or part of the loss from the Government servant or Government servants through whose negligence the loss occurred. Any proposal to remit part or whole of the sum lost in such cases must be supported by full reasons and will require the special orders of the State Government.Heads of Departments or other subordinate authorities have power to write off losses in accordance with the orders of delegation passed in this behalf subject, to the conditions-

(1)

that the loss does not disclose a defect of system the amendment of which requires the orders of Government; and

(2)

that there has not been any serious negligence on the part of some individual Government servant or Government servants which might possibly call for disciplinary action requiring the orders of higher authority.

(b)

All sanctions to write off should be communicated to the Accountant-General, Bihar, for scrutiny in each case and for bringing to notice any defect of system which appears to require attention.

[See also Appendix 2][Note 1. - This Rule applies also to irrecoverable advances and losses of revenue.] [Substituted by C.S. No. 33 dated 4.4.1959.][Note 2. - Write off of Civil Court decrees will continue to be regulated by Rule 109 of Chapter VI of the Bihar Practice and Procedure Manual.] [Inserted by C.S. No. 48 dated 12.4.1961.]Note 3. - The delegations made under first paragraph of this Rule will be found in the Compendium of Financial Delegations.

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