The West Bengal Financial Rules
Chapter 10

Power of Sanction


390. No department shall, without previous consultation with the Finance Department, authorise any orders (other than orders pursuant to any general delegation made by the Finance Department) which, either immediately or by their repercussions, will affect the finance of the State or which, in particular, either -

  1. relate to the number or grading or cadres of posts or the emoluments or other conditions of service or posts ; or
  2. involve any grant of land or assignment of revenue or concession, grant, lease or licence of mineral or forest' rights or a right to water power or any easement or privilege in respect of such concession; or
  3. in any way involve any relinquishment of revenue.

391. Departments other than the Finance Department of Government may incur, without previous reference to the Finance Department, expenditure of non- recurring nature (excluding the appointment of a temporary establishment not otherwise authorised, or the deputation of an officer)-

  1. provided that budget provision has been made on this account, or
  2. if no budget provision has been made on this account, provided that-
    1. it does not exceed Rs. 200 for anyone item,
    2. it is not on account of an item of contract contingencies ;
    3. it does not involve any debit against the budget of the ensuing year,
    4. the expenditure can be met by reappropriation within the same minor head of account from a lump sum provision for charges of the same nature, such as "Purchase of stores" and "Purchase of books", etc. ;
    5. there is nothing novel, doubtful or irregular in the character of the charge.
Orders sanctioning such expenditure will issue from the department concerned to the officer making the application. A copy of every order under (a) must be sent forthwith to the' Accountant-General through the Finance Department. A copy of every order under (b) must be sent forthwith- to the Accountant-General, also, if the charge is met by reappropriation to the Finance Department.

Note. - Secretaries to the West Bengal Legislative Assembly exercise the financial powers mentioned in this rule.
392. Subject to the conditions laid down in rule 391, a Department of Government may, with the previous consent of the Finance Department, delegate its powers of sanction to expenditure to any officer subordinate to it, the limitations and conditions as may be imposed being expressly specified in the orders of delegation; all such delegation orders should be communicated to the Accountant-General through the Finance Department.


393. (a) The irrecoverable value of stores or public money lost by fraud or the negligence of the individuals or other causes, may be finally written off by Government. Heads of Departments or other subordinate authorities have the power to write off losses within such limits as may be specified in the orders of delegation, 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. See also note below Annexure A of Appendix 10 (Part II).

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

Note 1 - This rule applies also to irrecoverable loans and advances sanctioned by Government.

Note 2.- The expression Value of stores used in this rule should be interpreted as meaning Book value where priced accounts are maintained, and Replacement value in other oases.

394. Subject to the conditions laid down in rule 393, the authorities named below may write off irrecoverable value of stores or public money up to the limits noted against them :-

In each case.


  1. Heads of Departments 1,000
  2. Deputy Inspector-General of Police 1,000
  3. Principal, Medical College, Calcutta 200
  4. Superintendents of Medical Schools and Superintendents of Hospitals, Calcutta 200
  5. Superintendent of Pasteur Institute, Calcutta 10
  6. District Officers 200
  7. Settlement Officers 200
    Note.-A statement as to the fulfilment of the two conditions referred to in rule 393(a) should be stated in the order.
  8. District Inspector of Schools and District Inspectress of Schools-
    1. Worn out or obsolete machinery, tools, furniture, etc., sold or disposed of up to a limit of Re. 100 for each item and books upto an aggregate value of Rs. 100 ;
    2. Missing articles (including books) up to a limit of Rs. 50 in each case ;
    3. Worn out or obsolete books up to a limit of Rs. 50 in each case ;
    4. Unrealisable fees and fines up to a limit of Rs. 50 in each case.
  9. Physical Director and Physical Directress-
    1. Worn out or obsolete machinery , tools, furniture, apparatus, tents, etc. . up to a limit of Rs. 100 in each case ;
    2. Worn out and obsolete books up to a limit of Rs. 50 in each case ;
    3. Unrealisable Government dues, viz., fines, seat rent, etc., up to a limit o Rs. 50 in each case.
  10. Governing Bodies of Government Colleges- ~-~
    1. Worn out or obsolete machinery, tools, tents, furniture, apparatus up to a limit of Rs. 200 in each case and books up to an aggregate value of Rs. 200 ;
    2. Unrealisable fees and fines up to a limit of Rs. 50 in each case.
  11. Divisional Forest Officers-StoreB, tools, plants, live-stock, timber or other stock up to a limit of Rs. 250 in each case.
  12. Director-in-charge, Cooch Behar State Transport-Stores or public money in respect of Cooch Behar State Transport up to the limit of Rs. 200 in each case.
  13. Superintendonts of Police, Commandants, Armed Police Battalions; and Principal, Police Training College, Barrackpore-Stores rendered unserviceable, or dead stock articles (excluding the articles of uniform) up to a limit of Rs. 500 in such case.
395. Collectors and Settlement Officers may sanction the sale of old or unserviceable furniture and ",-rite off of their values up to a limit of Rs. 1,000 in each case.

Explanation - In this rule and in rule 394, the expression 'in each case' refers to the total value of stores or public money rendered irrecoverable during one incident, e.g., theft, fire, etc. and written off at one time. Losses arising out of the same incident may not be split up and written off separately. Losses due to one specific cause, e.g., fire, theft, flood, etc., should be written off at one time only. There is no objection to losses arising out of more than one cause being written off at one time.

396. The Superintendent of River Police may sanction the write off of unserviceable stores and dead stock. All condemned articles shall be sold and the proceeds credited to the treasury or if the sale is not possible, shall be destroyed in the presence of the Superintendent of River Police. A certificate shall also be given in the following form :-

"Certified that the loss or damage does not disclose a defeat of system or serious negligence on the part of any officers."


396A. (1) The departments other than the Finance Department of Government may, without previous reference to the Finance Department, for reasons to be recorded, waive the recovery of an amount disallowed by an Audit Officer or found to have been overpaid to a Government servant in the following oases, namely :-
  1. When the amount disallowed was drawn by the Government servant concerned under a reasonable belief that he was entitled to it ;
  2. When the enforcement of the recovery will, in the opinion of the Department concerned, cause undue hardship or it will be physically impossible to effect the recovery ; and
  3. When in the case of disallowance made within one year of the date of payment of emoluments of the nature of pay !.s defined in sub-rule 28, rule 5 of the West Bengal Service Rules, Part I ;
    1. the Government servant is not in receipt of pay exceeding Rs. 6,000 a year, or the overdrawal has not the effect of raising the Government servant's pay beyond Rs. 6,000 in any year; and
    2. the overdrawal has not boon occasioned by delay in notifying a promotion or reversion.
(2) All sanctions to waive recovery under clause (1) shall be communicated to the Accountant-General who may require that the action taken in any case should be reported to the Finance Department for orders.


397. Sanctioning authorities should communicate to the Accountant-General copies of all orders sanctioning expenditure. When the consent or sanction of the Finance Department is required by the rules, such consent or sanction must be expressed in writing and communicated to the Accountant-General. It will, how- ever, be open to the Finance Department to prescribe, by general or special order, cases in which its consent may be presumed to have been given, but a copy of any such order must be communicated to the Accountant-General.

397A. All financial sanctions and orders issued by a department within its own financial powers, as a department of the State Government shall be communicated direct to the Accountant-General by the department concerned. All other orders involving financial sanctions, which may be issued by departments of the State Government, that is sanction beyond their financial powers, shall be communicated to the Accountant-General quoting the unofficial number and date of concurrence of finance in terms of rule 17 of Delegation of Financial Power Rules, 1977.

398. All letters or memoranda conveying sanction to the grant of additions to pay such as special pay and compensatory allowance should contain a brief but clear summary of the reasons for the grant of the addition so as to enable the Accountant-General to see that it is correctly classified as special pay or compensatory allowance, as the case may be. In cases in which fm official record in an open letter is considered undesirable, the reasons for the grant of such additions be pay should be communicated confidentially to the Accountant-General. A similar procedure should also be followed in all other cases in which the rules require that reasons for the grant of special concessions or allowances should be recorded.

399. Sanctions accorded by Government which involve any grant of land, or assignment of revenue, or concession, grant, lease or licence of mineral or forest rights, or a right to water power, or any easement or privileges in respect of any such concession or which in any way involve relinquishment of revenue, and which do not ordinarily enter the accounts of financial transaction of the State, should be communicated to the Accountant-General in a consolidated yearly return, giving the details necessary for enabling him to audit the sanctions accorded. The return be submitted not later than the 20th April of every year.


400. Statutory Rules have effect from the date on which they are passed and executive orders take effect from the date of the orders conveying the sanction.

In all cases these rules are subject to any special provisions, as to the date of effect in the rules, orders or sanctions themselves.


(i) General

401. A sanction for any fresh charge which has not been acted on for a year must be held to have lapsed, unless it is specifically renewed with necessary provisions in the budget estimates.

Provided that in the case of a sanction for a provident Fund advance the reference in this rule to a year shall be construed as a reference to a period of three months.

Note 1. - This rule does not apply to a case where an allowance sanctioned for a post of a class of Government servants has not been drawn by a particular incumbent of the post or a particular set of Government servants, nor does it apply to additions made gradually from y- to year to a permanent establishment under a general scheme which has been sanctioned by proper authority.

Note 2. - In the absence of any indication to the contrary in the order itself, a sanction can only be held to lapse it and when if is superseded by an order of later date.

Explanation. - The period of one year referred to in this rule should be calculated from the date of issue of the sanction and the sanction should be considered to have been acted on if payment in whole or in part has been made in pursuance of the sanction within twelve months from the date of its issue. In cases in which part payment has bean made within the stipulated period, the subsequent payment of the balance may, subject to the existence of budget provision, be made without a fresh expenditure sanction. The bill for the subsequent payment besides containing a reference to the expenditure sanction should also contain a reference to the number and date of the vouchers under which the first payment was made.

In cases where there is a specific provision in a sanction for any fresh charge that the expenditure would be met from the budget provision of a specified financial year, such sanction will lapse on the expiry of the specified financial year.

(ii) Special Rules for the Works and Buildings or Irrigation and Waterways Department

402. The approval or sanction to an estimate for a civil work, other than annual repairs, will unless such work has been commenced, cease to operate after a period of 5 years from the date on which it was accorded.

Government may fix the month which is to be considered as the last month of the working year for the purpose of annual maintenance estimate. The sanction to an ordinary repair estimate lapses on the last day of the year fixed by Government.

Note. - Working year for building repairs has been fixed so as to synchronise with the financial year, i.e., from April to March, and that for road repairs from 1st June to 31st May.


403. The voted or charged provision of a year under a Grant appearing in the schedule of authorised expenditure can be increased only by a supplementary voted grant or supplementary charged appropriation included in the supplementary schedule of authorised expenditure.

The powers of a department of Government and other subordinate authorities. to sanction reappropriation of funds within a Grant are contained in Section X1- reappropriation of Chapter 9-Budget.