72. Municipal rates and taxes on Government Buildings should be adjusted as follows :
(i) As a general rule, municipal rates and taxes on a non-residential building utilised for functional purposes,
such as for schools, colleges or hospitals, if paid by the relevant departments dealing with those functions,
should be adjusted in accounts as part of the sub-heads, minor heads concerned relating to the function,
under the detailed head "Rent, Rates and Taxes". Where, however, the whole or a part of the tax is paid by
the Public Works Department in administrative control of the building, the payments may be debited to the
maintenance estimates of the buildings concerned, viz. "2059-Public Works-Maintenance and Repairs".
(ii) Taxes on non-residential buildings occupied by Departments other than the Defence Department, if paid
by a department nominated by Government in this behalf and not passed on to the occupying department,
should be debited to "2070-Other Administrative Services-Other Expenditure".
Sale proceeds of buildings (including the actual area
occupied by or auxiliary to a building).
Heads to which creditable.
1
2
(i) When the cost of the building was originally debited,
to, or remains at the debit of the capital account of a
Project or Undertaking for which regular Capital and
Revenue Accounts are kept or was originally met from
the revenue account of such project or undertaking.
The capital or Revenue Account of the Project as
the case may be, according to the allocation
rules applicable to the department concerned.
(ii) When the cost of the building was originally debited
to a Capital expenditure head outside the Revenue
account, even though no regular Capital and Revenue
accounts are kept for the work covered by the capital
expenditure.
The capital expenditure head original debited
(iii) When the sale affects Irrigation, Navigation,
Embankment and Drainage works for which capital
accounts are not kept.
"0701-Major and Medium Irrigation 02—Major
Irrigation (Non- Commercial) — Sale of Water for
Irrigation purposes — or Navigation Receipts" or
'0702—Minor Irrigation-Flood Control - Drainage
Project' as the case may be.
(iv) When the sale of buildings, the cost of which was
originally debited, within the revenue Section of the
accounts, to any service or revenue department for
which no Capital and Revenue Accounts are kept.
"The receipt head relating to the function to
which the cost of the building was initially debited
or in cases where there is no corresponding
receipt head to the head "0075-Misc. General
Services—Sale of land and Property".
(v) In all other cases :—
(i) if sold in the Public Works Department,
The functional receipt major head concerned or
the head "0059-Public Works".
(ii) If sold in the Defence Department,
The major heads "0076-Defence Services-
Army","0077-Defence Services-Navy" or "0078-
Defence Sevices-Air Force" as the case may be.
(iii) if sold by civil agency.
The functional receipt 'major head concerned or
0075-Misc. General Services'.