# becomes difficult to get the expenditure regularised. The orders issued by the

- **Citation:** C.L. No. 66
- **Court:** Allahabad High Court
- **Decided:** 1967-10-26
- **Case number:** C.L. No. 66
- **Source:** https://unisonlegal.in/judgment/allahabad-high-court/becomes-difficult-to-get-the-expenditure-regularised-the-orders-issued-by-the-162444
- **Pages:** 2

## Text

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never be overlooked. In the case of special repairs to residential buildings the usual
formalities have first to be gone through under paragraph 274 of the Account Rules. It is
irregular for an officer to incur expenditure in anticipation of sanction, and when a work
has been completed in one financial year and funds asked for in another financial year, it
becomes difficult to get the expenditure regularised. The orders issued by the
Government from time to time and the directions given in Chapter XIII of the Account
Rules should be carefully followed by all officials of the Court in connection with the
execution and provisions of funds for minor and petty work etc.
(ii) Preliminary estimates
G.L. No. 97/IXg-10 dated 20th November, 1956
According to paragraph 316 of the Financial Handbook, Volume VI, administrative
approval should be accorded on the basis of preliminary estimates. Detailed estimates are
not necessary for the purpose of administrative approval. Instructions have accordingly
been issued by the P.W.D. that administrative approval will be accorded on the basis of
preliminary estimates and so long as the detailed estimates are within the amounts
approved by Government and are based on the detailed approved design, it is not
necessary to submit detailed estimates for administrative approval by Government.
District Judges should not insist on the submission of detailed estimates by the P.W.D.
C.L. No. 66 dated 15th July, 1969
All proposals for minor and major works pertaining to the judgeships should
invariably be sent to the Court along with full justification for the works proposed to be
got executed, complete data about such work and a rough plan in duplicate, showing the
site of the constructions, so that the Court may, after considering the proposals, furnish to
the Superintending Engineer/ Executive Engineer, Public Works Department its
recommendation and all necessary information about the proposed works for preparation
of preliminary plans and estimates in respect thereof alongwith the phasing of
expenditure for further necessary action in the matter.
C.E. No. 4/Xb-2 dated 3rd March, 1967
The budget estimates, application for additional grants, Schedule of New Demands
and all other matters regarding budget should invariably be submitted to the Court and
not direct to the Government.
C.L. No. 20-IXb-10 dated 26th February, 1968
While submitting proposals to the Court for construction work the directions
contained in G.O. no. 3591 A.S./3/67, dated October 26, 1967 and 14/14/67 Nyaya (Ka2) Vibhag, dated December 27, 1967 should be strictly adhered to.
C.L. No. 130/U dated 29th October, 1971
Budget proposals both for recurring and non-recurring expenditure over the
improvement of court compound should be submitted to the Court with full facts and
figures in support of each item along with following information:
(1)
Area of garden, i.e., land put under gardening;
(2)
Area of lawn;
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(3)
Is sufficient water available for irrigation?
(4)
In case of non-availability of water how irrigation is done at present?
(5)
In case there is a pumping set fitted in the court compound,
the amounts actually spent during the last three years on :-
(a)
Maintenance of the pumping set,
(b)
Electric consumption charges, etc. and
(c)
Other miscellaneous expenditures;
(6)
Is any coolie engaged for the maintenance of the garden and lawn? If so,
the period for which he is engaged, the justification therefore based on
facts and figures keeping in view the number of Malis sanctioned for the
judgeship and the norm fixed therefor.
(iii) Estimates for petty works, special and quadrennial repairs
G.L. No. 22/IXg-15 dated 3rd April, 1948
The estimate of anticipated expenditure under "petty works", "special repairs" and
"quadrennial repairs" heads are not forwarded by a definite date, as is done in the case of
demands for "annual repairs" and improvements of court compounds". This results in a
very irregular flow of demands, and there is always a chance of funds being allotted for
less urgent demands pending at a particular time, in preference to more urgent demands
that arise later. Further dislocation is caused by accumulation of demands received late in
the financial year and instances are not lacking in which allowance made against such
demands were allowed to lapse. The solution of the difficulty seems to be to put all the
demands likely to arise in the course of a financial year before the High Court at one time
for allotment of funds in order of urgency. District Judges should, therefore, send three
separate lists showing the amount required for such-
(i)
Petty works,
(ii)
Special repairs,
(iii)
Quadrennial repairs as they intend carrying out to the various buildings
under their charge during the current financial year. These lists should be
accompanied by -
(a) a note showing the urgency of each item of expenditure proposed in
the lists,
(b) a report whether necessary material is available for carrying out the
work,
(c) estimate in duplicate for each work fully certified by the Central
Nazir to the effect that the rates quoted therein do not exceed Public
Works Department rates,
(d) plan of the new structure (if one has been proposed in the list)
together with a site plan showing the existing and the proposed
structures in the compound,
(e) in case of works relating to residential buildings, (i) a report from
the Public Works Department whether the proposed expenditure