CONTENTS - Central Public Works Department

264 SECTION 47
47.4.4 Suspense
In the case of proposals relating to suspense head “Stock”, a working sheet containing the following
information should accompany the proposals:
(a) Stock holding at the beginning of the year.
(b) Value of stock expected to be purchased during the year.
(c) Value of stock expected to be issued during the year.
(d) Value of expected stock holding at the end of the year, and
(e) Percentage of stock holdings based on the above data.
47.4.5 Lease charges
The following information may be supplied:
(a) The accumulation of arrears for previous years, and
(b) The likely commitment for the current year.
47.4.6 New constructions
Ministries/Departments prepare proposals for “New” construction projects to be included in the Budget
Grants of Ministry of Urban Development. These proposals are to be furnished in the proforma (MIS/B-I).
Annexures I and II may be seen.
47.4.7 Charged expenditure
(1) All expenditure connected with the satisfaction of decrees of the Courts is to be treated as ‘Charged’
expenditure. The payments made in satisfaction of Court decrees etc., in the following cases will
not, however, be treated as ‘charged’ expenditure:
(a) (i) Payment of awards under Land Acquisition Act.
(ii) Payment of compensation under the Workmen’s Compensation Act, 1923.
(iii) Payment of awards by Arbitrators under Arbitration and Conciliation Act, 1996.
(iv) Payment by Arbitrators under Industrial Disputes Act, 1947.
(b) Payments involving refunds of revenue and security deposits lodged by the contractor and
kept in the Public Accounts.
(2) In case of (a) above, the payments should be made out of the voted portion of the grants. In
respect of (b), the payments should be treated as refunds of revenue and adjusted as deduction
from the respective heads, provided the original recoveries were treated as receipts and adjusted
under the receipt heads of accounts. Where, however, the recourses were adjusted, as deductions
from expenditure, the refunds of such recoveries under the orders of the Court etc. should be
treated as ‘Charged expenditure’.
(3) Refunds of security deposits should be debited to ‘Public Accounts’ if the same is kept in that
account. On the other hand, if the deposit has been forfeited, the refund should be treated as
‘Charged expenditure’.
(4) In cases where an appeal is filed against the decree in the lower Court and the decretal amount is
deposited in the Court as security for staying the execution of decree, the same should be kept
initially as a ‘Deposit’ in the Public Accounts. Later on, if the amount is refunded as a result of the
Court’s order, then the expenditure will be charged in accordance with para 47.4.7(1) and (2)
above.
(5) In case of deposit works, awards should be charged to the work in all cases (whether deposit
balances are available or not) and adjustments in accounts made later on.
(6) Where decrees/awards are normal feature, Ministries/Departments may include provisions for
likely payments during a year on the basis of the past trends and other information available with
them at the time of framing the estimates. If this provision proves inadequate, it may be
supplemented by a Supplementary Appropriation or in the case of an immediate payment, by an
advance from the Contingency Fund of India.