Schedule of Power to Sub-ordinate Authority

Extent of power conferred to diiferent levels of offices

Department
Sl. No. Item of Expenditure Administrative Sub- Condition / Remarks
Concerned Heads of Department Zonal Level Circle Level District Level
Department divisionLevel
Sanction reimbursement for medical Sr. most
facilities to the Governor his family and Secretary to the
Governor
1 staff as prescribed by Government of Governor NA NA NA NA NA
Sectt.
India’s letter No.F.2/81/78 States dated
25th January 1983. Full Power
Administrative Medical
Officer under ESI Schemes
Medical Re-imbursement
(a) Medicines Labour a) Up-to Rs. 1000/-
2 NA NA NA NA
(b) Hospitalisation charges Welfare b) Up-to Rs 10,000/

Principal Resident
Commissioner, New Delhi -
Rs. 1.50 lakh
As per provisions of Assam Medical Attendance Rules
Sanction of Medical Reimbursement bills Trade Adviser Assam House
in respect of officer and staff posted at General Kolkata -Rs. 1.00 lakh Treatment to be done in Referral Hospital subject to
3 Full Power NA NA NA
Assam House / Bhawan Administration recommendation of the Resident Doctor
Deputy Resident
Commissioner, Mumbai -
Rs. 1.00 lakh

As per provisions of Assam Medical Attendance Rules

i) In case of treatment in referral hospital, approval of

the Referral Medical Board is necessary
ii) Independent verification of the genuineness report of
the claim from the concerned referral hospital
Sanction of Medical Reimbursement bills iii) Sanction of the the admissible amount to be
for : accorded with approval of the District referral Board /
4 All Full Power NA NA NA NA NA
i) Govt. Official and their family and State referral Board as the case may be
ii) Govt. Pensioner and their family iv) Cases involving surgery shall require approval of
DHS, Assam

i) Up to Rs.5,000/- per individual subject to the limit of

Grant of Honorarium to the staff (up-to the 20 per cent of staff in a financial year
5 level of Superintendent) working in any All Full power NA NA NA NA NA ii) The power to be exercised by Sr. Most Secretary of
Department of Secretariat the Deptt. only in extra-ordinary situation to be
recorded in writing.

IG, Prisons As per terms of the provisions of the Assam Prisons

6 Wages (incentives) to the inmates of Jail Home NA NA NA NA
Full Power Act, 2013 & Departmental guidelines
 Schedule of Power to Sub-ordinate Authority
Extent of power conferred to diiferent levels of offices
Department
Sl. No. Item of Expenditure Administrative Sub- Condition / Remarks
Concerned Heads of Department Zonal Level Circle Level District Level
Department divisionLevel
Sr. most
Secretary to the
Governor
7 Tour expenses of the Governor Governor NA NA NA NA NA
Sectt.
Full Power

General Instruction on Expenditure under Office Expenses as listed from Sl. 8 to Sl. 29
i) The expenditure in each Quarter shall be limited to 25% of Yearly budget provision plus the carry forward of the unspent balance of the previous quarter
ii) In any case the Quarterly expenditure should not exceed beyond its stipulated provision , except with prior approval from Finance department
i) Purchase of Postage Stamps should be based on the
average of last three (3) years to ensure that there is no
8 Expenditure on Postage Stamp All Full power Full power Full power Full power Full power Full power excess purchase.
ii) Stock entry and issue thereof should be monitored
from time to time by the Head of the Office.
Annual expenditure limit will be fixed by
Payment on Telephone Charges Administrative departments on the basis of usage
9 All Full power Full power Full power Full power Full power Full power
(Landline & Broadband) requirement , budget availability and actual average
expenditure in last three years.
Annual expenditure limit will be fixed by
Administrative departments on the basis of usage
10 Payment on Electricity and Water Charge All Full power Full power Full power Full power Full power Full power
requirement , budget availability and actual average
expenditure in last three years.
New Purchase may be preferred in replacement of -
Deputy Commissioner
11 Purchase of Scanner /Printer All Full power NA NA NA
i) Obsolete and unserviceable (electrical and electrtonic)
Rs.5000/- in each case
items to be disposed off by either availing -
Sub-divisional a) Buy-back / exchange offers wherever viable or
Purchase of Computer accessories as a Deputy Commissioner Officer (C) b) Auction / sell in compliance with eWaste
12 replacement to unserviceable items All Full power NA NA Management Rules, 2016 and Pollution Control Board,
(includes keyboard, cable, mouse, etc.) Upto Rs.20,000/- per annum Upto Rs.10,000/- Assam Notification [Link]/OTWA/E-WASTE-13/16-
per annum 17/69 dated 30/11/2017
Sub-divisional
Officer (C) ii) Register for each Office Machinery & Equipemnt to
Deputy Commissioner be maintained by all offices and Inspection certificate
Purchase of office equipments such as time
13 pieces, table / wall mounted /ceiling fans / All Full power NA NA Rs.2,000/- in should be obtained from the higher Authority on
Rs.2,000/- in each case with annual limit of Quarterly basis
Water purifier / Water cooler each case with
Rs.50,000/-
annual limit of
Rs.10,000/- AMC should be executed immediately after
Sub-divisional warranty period for necessary equipments
Deputy Commissioner Officer (C )
14 Purchase of External Hard Disc, Pen Drive All Full power NA NA
Upto Rs.10,000/- per annum Upto Rs.5,000/-
per annum
Full Power,
Purchase of Computer (Laptop, Desktop, provided unit price does not
15 All Full power NA NA NA NA
Tablet) exceed Rs.50,000/-
 Schedule of Power to Sub-ordinate Authority
Extent of power conferred to diiferent levels of offices
Department
Sl. No. Item of Expenditure Administrative Sub- Condition / Remarks
Concerned Heads of Department Zonal Level Circle Level District Level
Department divisionLevel

16 Purchase of Photocopier All Full power NA NA NA NA

In case of Printing of Forms & stationery including cost

of paper, at local press
Purchase of office stationeries and Deputy Commissioner / Superintendent of Police SDO (C )
Full Power Full power with annual limit (i) where P&S Directorate fails to supply the materials
17 consumables for Computer, Printer & All NA NA Upto Rs.20,000/-
of Rs.50,000/- within 7 days of submission of the indent.
Photocopier etc. Upto Rs.50,000/- per annum per annum
(ii) Subject matter to be printed is not confidential.

Deputy Commissioner
Purchase of office furniture for opening General
18 Full power NA NA NA In case of extension of old office , upto Rs.1.00 Lakh NA
new office or extension of old office Administration
per annum
SDO (C )

Full Power
Full Power Deputy Commissioner / Superintendent of Police
provided unit
provided unit price of each
price of each item Before new purchase the Obsolete and unserviceable
Purchase of office furniture in replacement item does not exceed Full Power
19 All Full power NA NA does not exceed furniture are to be condemned and sold by auction by
of unserviceable ones Rs.50,000/- with annual limit provided unit price of each item does not exceed
Rs.20,000/-,with following the provisions of Disposal
of 2 Lacs Rs Rs.30,000/-,with annual limit of 1 lacs Rs
annual limit of
50000 Rs.

Deputy Commissioner / Superintendent of

Police/Divisional Forest Officer As per the norms fixed by General Administration
20 Purchase of Liveries for eligible employees All Full power NA NA NA
Department
Full Power
Purchase of toilettries, electrical
Deputy Commissioner / Superintendent of Police
consumables, mosquito repellants, etc. and Full Power
21 All NA NA NA
other miscellaneous items such as
Full Power with annual limit of Rs.50,000/-
Curtains, Towels etc.
Purchase of Books and Periodicals in both
digital and printed forms (including Full Power
22 All NA NA NA NA NA
newspapers) for office use only
(e Books newly proposed )
In case of Printing of Forms & stationery including cost
of paper, at local press
Printing at local presses including
Deputy Commissioner
standardized forms and other office
Full Power (i) where P&S Directorate fails to supply the materials
23 stationeries (such as letter Head / Pad , All NA NA NA
Full Power with annual limit of Rs.50,000/- within 7 days of submission of the indent.
visiting card, stamp pad , seal etc.) except
money receipt
(ii) Subject matter to be printed is not confidential.

24 A) Annual Maintenance Contract (A.M.C) or full service maintenance contracts

 Schedule of Power to Sub-ordinate Authority
Extent of power conferred to diiferent levels of offices
Department
Sl. No. Item of Expenditure Administrative Sub- Condition / Remarks
Concerned Heads of Department Zonal Level Circle Level District Level
Department divisionLevel
a) through authorized dealer of the Full power subject to
manufacturer / service centre (includes condition that the amount of
25 (a) All Full power NA NA NA NA
turnkey service provider / system A.M.C is not more than 7% of
integrator) the original cost
b) other than authorized dealer of the
manufacturer / service centre (includes Upto Rs.10,000/- annually for
25 (b) All Full power NA NA NA NA
turnkey service provider / system each Machine
integrator)
B) Petty repairing of equipmenst in urgent
Upto Rs.10,000/- annually for
25 cases (which is not covered under All Full power NA NA NA NA
each Machine
A.M.C)

Rs.10,000/- in each case,with

26 Repairing of office furniture All Full power NA NA NA NA
annual limit of 2 Lacs p.a.

Departments Upto Rs.1000/- per meeting

having own
Budget can spend
upto

i)Rs.10,000/- per
Sanction of the expenditure on Deputy Commissioner / Superintendent of Police GAD may spend upto Rs.1.00 Lakh per month for inter
month for inter- SDO© upto 500
27 refreshments served in Inter / intra - All NA NA / intra departmental meeting organised by other
departmental Rs per meeting.
departmental meetings etc. Upto Rs.750/- per meeting Departments
meeting

ii) Rs.750/- per

month for intra-
departmental
meeting

Expenditure Sanction on POL Bills for Subject to maintenance of log books against each
28 Departmental / Hired Vehicles, Generators All Full power Upto Rs.50,000/- per month NA NA NA vehicle to be inspected by the Higher Authority
etc. Quarterly and Inspection note recorded in the Log Book
i) Only in urgent cases when Govt vehicle is not
available
ii) In compliance with the approved rate and statutory
Full Power with
guidelines of Transport Deptt.
29 Expenditure on hiring of office Vehicles All an overall limit of NA NA NA NA NA
Iii) In case of Tour outside Head Quarter, working day
90 days in a F.Y
includes a holiday

i) Only in urgent cases when Govt vehicle is not

available
Full Power with
Expenditure on hiring of Vehicles for ii) As per approved rate and guidelines of Transport
30 All an overall limit of NA NA NA NA NA
Department's functional activities Deptt.
90 days in a F.Y
 Schedule of Power to Sub-ordinate Authority
Extent of power conferred to diiferent levels of offices
Department
Sl. No. Item of Expenditure Administrative Sub- Condition / Remarks
Concerned Heads of Department Zonal Level Circle Level District Level
Department divisionLevel

i) Prior to repair the Vehicles must be examined by the

M.V.I or Mechanical Engineer of any Department.

ii) A history sheet should be maintained for each

Repair / Maintenance of office vehicles Vehicle showing the mileage run, major and minor
including purchase of batteries, spare parts, repairs the Vehicle has undergone, spare parts
tyre & tubes without fixture/ furnishings purchased, and cost incurred in respect of each item of
31 All Full power NA NA NA NA NA expenditure. Purchase of Tyre/ Tubes and spare parts
should conform to Standard type as per provisions of
the Motor Vehicles Act. 1988 and Motor Vehicle Rules
1989 as amended.

iii) The History sheet is to be inspected by the Higher

Authority Quarterly and Inspection note to be recorded
in the History Sheet

i) Prior to repair the Vehicles must be examined by the

M.V.I or a Mechanical Engineer of any Department
Repair / Maintenance of Functional
vehicles including purchase of batteries, ii) A history sheet should be maintained for each
32 All Full power NA NA NA NA NA
spare parts, tyre & tubes without fixture/ Vehicle showing the mileage done, major and minor
furnishings repairs the Vehicle has undergone, spare parts
purchased, and cost incurred in respect of each item of
expenditure. Purchase of Tyre/ Tubes and spare parts

Installation of telephone at new office / Deputy Commissioner

Deputy Commisssioner / SDO (C) will exercise Full
33 install temporary telephones for All Full power NA NA NA
Power in case of Election/Natural calamity etc.
VVIPs/VIPs Full Power
Sanction for payment of remuneration / i) The bills of the Govt. Pleader / Advocates will be
District & Session Judge
fees in District / Sub-divission court for supported by order of the Court / Tribunal for each date
34 Judicial Full Power NA NA NA NA
cases dealt with by Govt. Pleader / of hearing
Full Power
Advocates ii) Subject to Guidelines issued by L.R with prior
Sanction for payment of remuneration / concurrence of Finance Department.
35 fees in High court cases dealt with by Judicial Full Power NA NA NA NA NA iii) The bills will be supported by Cause List , order of
Govt. Pleader / Advocates the Court / Tribunal and / or Status Report of the Case
Sanction for payment of fees for contesting
contempt cases before the Hon’ble High As per Guidelines / rates etc. issued by L.R with prior
Up-to Rs.20,000/- Up-to Rs. 20,000/- in each
36 Court supposed to have been committed by All NA NA NA NA consultation with Finance Department.
in each case case
Government servants while discharging
official duties
Sanction for payment of fees for contesting
contempt cases before the Hon’ble As per Guidelines / rates etc. issued by L.R with prior
37 Supreme Court supposed to have been All Full power NA NA NA NA NA consultation with Finance Department.
committed by Government servants while
discharging official duties
 Schedule of Power to Sub-ordinate Authority
Extent of power conferred to diiferent levels of offices
Department
Sl. No. Item of Expenditure Administrative Sub- Condition / Remarks
Concerned Heads of Department Zonal Level Circle Level District Level
Department divisionLevel
The payment is subject to the condition that the -

i) Department have issued the appointment letter to the

Standing Counsel (SC) with prior concurrence of
Finance Department followed by an agreement
Sanction for payment of Professional Fee
ii) The Selection of SC has been made following the
to Standing Counsels and Advocates of
APP Rules, 2020
38 Departments except AG (Advocate All Full power NA NA NA NA NA
iii) Rates are as fixed by the L.R in consultation with
General) & Additional AG (Addl. Finance Department.
Advocate General) iii) The bills of the SC will be supported by Cause List ,
order of the Court / Tribunal and / or Status Report of
the Case for each date of hearing

Sanction Advances for Law suits to which

39 All Full power NA NA NA NA NA As per guidelines issued by Judicial Department
Government is a party
Expenditure on Gaon Burha's Environment As per Departmental guidelines and rates etc. issued
40 Full Power NA NA NA NA NA
Remuneration & Forest in consultation with Finance Department
Food Civil
Supplies & As per Departmental guidelines and norms fixed by
41 Transportation charges of PDS Full Power NA NA NA NA
Consumer Central / State Government
Affairs
As per Govt. guidelines in addition to a report to be
Revenue &
submitted by the Deputy Commissioner to the effect
42 Commission of Mouzadars Disaster Full Power NA NA NA NA
that there is no pending Govt. revenue lying with the
Management
concerned Mouzadar
Director, Accounts &
Sanction of fund for payment of service
Treasuries
43 charges to National Securities Depository Finance NA NA NA NA
Limited (NSDL)
Full Power
Payment for submission of IT / GST
44 All Full power NA NA NA NA
returns
Incase of 1st sanction of rent for a newly hired
building,concurrence of Finance Department will be
necessary.
Sanction of Rent for hired land and (a) In Urban areas rent is to be fixed by Ex. Engr
45 All Full Power Full Power Full Power Full Power Full Power Full Power
building leased to the Government (Building) under AUARC Act., 1972
(b) In rural areas reasonableness of rent to be certified
by concerned Circle officer
Payment of Local Bodies (Municipal/ (c ) Agreement is to be signed with the owner of land /
46 All Full Power Full Power Full Power Full Power Full Power Full Power As per demand submitted by the Local Authority
Panchayat) Rates & Taxes
Printing could be made through Govt. Press and all
Expenditure on Printing of Periodicals/ versions should be priced
47 All Full Power Full Power NA NA NA NA
Acts, Rules & Manuals etc.
 Schedule of Power to Sub-ordinate Authority
Extent of power conferred to diiferent levels of offices
Department
Sl. No. Item of Expenditure Administrative Sub- Condition / Remarks
Concerned Heads of Department Zonal Level Circle Level District Level
Department divisionLevel

i) Book depot will buy books on actulas less

Commission to Agents in connection with Full Power commisssion cost
48 All NA NA NA NA NA
sale of Govt. Publications ii) Stock and issue register to be miantained by the
HOD or by his authorised officer

Information,
Director, Information &
Expenses incurred on advertisements Public As per the guidelines and approved rates of I&PR
Public Relations
49 in electronic and print media (Expenses Relations, NA NA NA NA Department
incurred on Media Publicity) Printing &
Full Power
Stationery

Expenses incurred on Printing of Publicity Full Power

Materials (Leaflet, subject to an As per the guidelines and approved rates of I&PR
50 All NA NA NA NA NA
Pamphlet/Brochure/Hoarding, Banners annual limit of Department as the case may be
etc.) Rs.1.00 Lakh

Commission /Payment to hired Agents for

Full Power subject to As per the guidelines and approved rates of I& PR
51 distribution of Publicity materials (hired All NA NA NA NA
Rs.50,000/- per annum Department
for advertising / publicity)

Incur expenditure in connection with

i) Production of Documentary / Telefilms
for showcasing of departmental activities
&
52 ii) organisation and conduct of Events, All Full Power NA NA NA NA NA With the concurrence of Finance Department ONLY
Exhibitions, Shows , Functions, Fairs,
Rally, Street Play , Mock-drill [Link]
are a part of promotional activity and
Awareness Campaign
 Schedule of Power to Sub-ordinate Authority
Extent of power conferred to diiferent levels of offices
Department
Sl. No. Item of Expenditure Administrative Sub- Condition / Remarks
Concerned Heads of Department Zonal Level Circle Level District Level
Department divisionLevel

Expenditure sanction in connection with

Full Power upto 5 Above 5 lacs, the concurrence of Finance Department
53 participation in Fairs & Exhibitions All NA NA NA NA NA
Lacs p.a. must be availed.

Education;
Medical
Principal of Medical College / All Govt. Colleges /
Education &
All Govt. Academic & Technical Institutes
Research; As per Departmental Rules or guidelines and orders of
Sanction of Scholarship / Stipends/ Book Director, State Cancer Institute and Director CN
54 Skill, Full power NA NA NA the Deptt. prepared in consultation with Finance
Grant center
Employment Department
and
Full Power
Enterpreneurs
hip

As per Departmental Rules or guidelines and orders of

Sanction of stipends to trainees /
55 All Full power NA NA NA NA the Deptt. prepared in consultation with Finance
apprentices
Department

i) In case of State Guest and other dignarities

expenditure should be as per guidelines /norms fixed by
GAD with approval of Finance Department

ii) Hiring of vehicle should be as per approved rate and

guidelines of Transport Deptt. - Only Administrative
Department and HoD will exercise this power in
urgent cases when Govt vehicle is not available for
the purpose
Expenditure on entertainment,
SDO (Civil)
accommodation, gifts, souvenirs etc. and Deputy Commissioner iii) Veracity of the expenditure is to be certified by the
Full power subject to annual
56 travel arrangements (including hiring of All Full Power NA NA
limit of Rs.25,000/- Upto Rs.10,000/- spending authority
vehicles) of State Guest and other Upto Rs.20,000/- annually
annually
dignitaries
 Schedule of Power to Sub-ordinate Authority
Extent of power conferred to diiferent levels of offices
Department
Sl. No. Item of Expenditure Administrative Sub- Condition / Remarks
Concerned Heads of Department Zonal Level Circle Level District Level
Department divisionLevel

Governor Sectt
Expenditure on light refreshment to the guests CM Sectt Subject to the rate as decided by Senior Most Secretary
of the Governor/ Chief Minister , purchase of ,GAD (in case of CM’s Secretariat and Governor Secretariat and
57 Full Power NA NA NA NA NA
gift articles for dignitaries to be presented by of Chief [Link] will exercise this power only for Chief
the Governor / Chief Minister secretary office secretary office requirements.
only)

58 Sanction of Secret Service money Home Full power NA NA NA NA

Expenditure sanction on secret service and Environment For protection of wild life and forest resources. Subject
59 Full Power NA NA NA NA NA
intelligence gathering services & Forest to concurrence of Finance Department
 Schedule of Power to Sub-ordinate Authority
Extent of power conferred to diiferent levels of offices
Department
Sl. No. Item of Expenditure Administrative Sub- Condition / Remarks
Concerned Heads of Department Zonal Level Circle Level District Level
Department divisionLevel
i) The Schedule of Rates of PWD, as applicable ,shall
not be more than two years old from the financial year
of publication.
ii) Estimate to be prepared by appropriate officer of the
PWD or Public Sector Undertaking.
iii) Wherever acquisition / purchase of land is involved,
this should precede Administrative Approval
iv) Validity period of Works upto Rs.5.00 Crore will be
three (3) years and beyond Rs.5.00 Crore will be 5
Accord Administrative Approval of new years.
scheme under SOPD including purchase of PWD (Roads, Upto to Rs. 15.00 v) Any works not started within two (2) years of
60 accordance of Administrative Approval shall be treated
equipment and machineries provided those Bldg. & NH) crore
are part of the scheme. as cancelled / lapsed.
vi) For revalidation of works not completed within the
stipulated period mentioned at (iv) above, Finance
Department concurrence is to be obtained.
The scheme is approved by Dev. Commissioner of
Hills/WPT & BC Department wherever applicable.
Financial sanction against the administrative approval
will vest with the Chief Engineer, PWD ( Roads).
Subject to Approval of Minister, PWD

Provided that the total of the estimate is within his

Accord revised Administartive approval All Works
61 Full Power NA NA NA NA NA power of according A/A.
when exceeded by 10% of the original AA Department

Procurement and Installation of Internal

security & surveillance Installation such
62 CCTV & Cameras, fire extinguishers, All Full power NA NA NA NA NA
sprinkler, smoke detectors etc & Bio-
metrics, Access Control etc.

Sanction of expenditure for reparing and Home Department will continue with as per existing
63 Home NA NA NA NA NA
maintenance of departmental buildings procedure.

Annual Maintenance Contract (A.M.C) or As per clause of the A.M.C contract executed during
full service maintenance contracts for initial procurement and subsequent renewal
64 All Full power NA NA NA NA NA
elevators/ escalators through authorized
dealer of the manufacturer
Annual Maintenance Contract (A.M.C) or
full service maintenance contracts of
65 Machinery and Equipment / Tools and All Full power NA NA NA NA NA Following the APP Act, 2017 & Rules
Plants through authorized dealer of the
manufacturer / service centre
 Schedule of Power to Sub-ordinate Authority
Extent of power conferred to diiferent levels of offices
Department
Sl. No. Item of Expenditure Administrative Sub- Condition / Remarks
Concerned Heads of Department Zonal Level Circle Level District Level
Department divisionLevel
Annual Maintenance Contract (A.M.C) or
full service maintenance contracts of
66 Machinery and Equipment / Tools and All Full power NA NA NA NA NA
Plants other than authorized dealer of the
manufacturer
Petty repairing of Machinery and Rs.20,000/- for each Machine
Subject to maintenance of Audit History sheet of
67 Equipment / Tools and Plants in urgent All Full power annually with annual limit of NA NA NA NA
repairing in respect of each machine / equipment
cases (not covered under A.M.C) Rs.2.00 Lakh
Principal / Superintendent of Medical College /
Pricipal, Regional Dental College

Upto Rs.25,000/-in each case with a limit of Rs.20.00

lakh in a year Lakh
DHS,
Health & Joint DHS,
Purchase of Stores (including medicines ) Full power subject to limit of
68 Family Full Power NA NA NA
instruments appliances and apparatus. monthly allotment and upto
Welfare Upto Rs.10,000/-in each case with a limit of Rs.2.00
Rs.20.00 Crore per annum
lakh in a year Lakh

Superintemndent, Civil Hospital

Upto Rs.1,000/-in each case with a limit of Rs.2.00

lakh in a year Lakh

DGP
Purchase of dogs and there training
69 Home NA NA NA NA
outside the State / Purchase of horses
Full power

Sanction Diet Money for the patient of all

Govt. Medical Colleges & Hospitals, all Health &
Adherence to the rate of Diet
70 Govt. Ayurvedic Colleges, all Govt. Family Full Power
Money fixed.
Homeopathic Medical College Hospitals Welfare
of Assam
Fund for maintaining the Under Trial Prisoners As per rates and guidelines approved by Home
71 Home Full Power NA
(UTP) in the police lockup Department

Drawal of matching Govt. share of Treasury Officer Subject to the condition that Budget provision exists
72 contribution towards NPS (including NPS Finance NA NA NA and deducted employees' monthly contributions have
Lite, Swavalamban) Full Power been deposited into Public Account

Drawal of Employees' contribution and

Treasury Officer Subject to the condition that the Govt. share and
matching Govt. contribution from
73 Finance NA NA NA deducted employees' monthly contribution have already
respective Head of Public Account to be
Full Power been deposited into respective Head of Public Account
paid to Trustee Bank
 Schedule of Power to Sub-ordinate Authority
Extent of power conferred to diiferent levels of offices
Department
Sl. No. Item of Expenditure Administrative Sub- Condition / Remarks
Concerned Heads of Department Zonal Level Circle Level District Level
Department divisionLevel
i) The course of education must be a recognised one.
Principal of all Medical College / Superintendent,
ii) Prior approval of Govt. must be obtained for starting
State Cancer Institute, Director, CN Centre /
a new Academic Course
Affiliation fees for all Academic Institutes AYUSH Institutes and Technical Institutions
74 All Full Power Full Power NA NA NA iii) For renewal of affiliation of fees, HoD may exercise
payable to regulatory authorites.
full power
Full Power

Revenue &
Expenditure sanction on Disaster As per guidelines of R&DM Department and NDRF
75 Disaster Full Power NA NA NA NA
Management / SDRF
Management

Incur expenditure in connection with

76 organisation and celebration of National All Full Power Full Power Full Power Full Power Full Power Full Power As earmarked and as per guidelines issued by Govt.
Day

State Delegation should be declared by respective

Expenditure sanction in connection with
77 All Full Power NA NA NA NA NA Department as per guidelines of Administrative
State Delegtaion
Department in consultation with Finance Department
As per the rate and scale approved by the Finance
Expenditure sanction on V.D.P Pocket Department or in conformity with the Village Defence
78 Home Full Power NA NA NA NA NA
Money Organisation Act, 1966 and rules made thereunder, as
amended up to date

Accommodation of outside forces for Estimates to be prepared by the concerned Divisional

79 Home Full Power NA NA NA NA NA
Election purposes officer of P.W.D

Deputy Commissioner,
Security related temporary and petty
General Estimates to be prepared by the concerned Divisional
80 construction including contingent NA
Administration Rs.5.00 Lakh in each case officer of P.W.D
expenditure

i) For shifting of office and / or Upto

Upto Rs.30,000/- Upto Rs.5,000/-
81 ii) and movement of goods relating to All Upto Rs.10,000/- in each case Rs.10,000/- in Upto Rs.10,000/- in each case
in each case in each case
Departmental activities each case

Wherever necessary, Revenue & Disaster Management

Sanction expenditure in connection with Environment Upto Rs.10.00
82 Upto Rs.5.00 Lakh annually NA NA NA NA Department / Authorities will be involved in such cases
survey/ demarcation & Forest Lakh annually
of demarcation

Revenue &
Sanction expenditure in connection with Upto Rs.10.00 Approval of the competent authority on an estimate
83 Disaster NA Upto Rs.2.00 Lakh annually NA
eviction of encroachers from Govt. land Lakh annually prepared by Deputy Commisioner is required
Management
Environment
& Forest;
Agriculture;
Sanction expenditure in connection with
Sericulture Upto Rs.50,000/- On the basis of estimnates prepared by the executing
84 maintenance of Nursery and Plantations Full Power NA Upto Rs.2.00 Lakh annually
(under annually authority, to be approved by the sanctioning authority
including replantation where necessary
Handloom ,
Textiles &
Sericulture)
 Schedule of Power to Sub-ordinate Authority
Extent of power conferred to diiferent levels of offices
Department
Sl. No. Item of Expenditure Administrative Sub- Condition / Remarks
Concerned Heads of Department Zonal Level Circle Level District Level
Department divisionLevel
Sanction expenditure in connection with i) As per guidelines issued by Environment & Forest
forest & wildlife protection / salvaging Environment Upto Rs.2.00 Upto Rs.1.00 Lakh in each Department & Forest Manual
85 NA NA NA NA
operation of wind fallen and seized timber & Forest Lakh in each case case ii) Salvaged or siezed timbers and other forest produce
and other forest produce shall be disposed off by Auction
Sanction expenditure in connection with As per guidelines issued by Environment & Forest
Environment Upto Rs.2.00 Upto Rs.1.00 Lakh in each
86 rescue and release of wildlife including NA NA Upto Rs 30,000/- in each case NA Department & Forest Manual
& Forest Lakh in each case case
stray and distressed animals
i) Translocation within the state as per guidelines issued
by Environment & Forest Department & Forest Manual
Sanction expenditure in connection with Environment
87 NA NA NA NA NA NA ii) Exchange of Wildlife will be with the permission of
translocation / exchange of wildlife & Forest
concerned regulatory authorities.

Sanction of contingencies arising out of i) As per guidelines issued by Environment & Forest
events such as Forest fire/ wildlife Department & Forest Manual
depredation/ disasters/ eviction/ accidents
Environment Rs.2.00 Lakh Rs.50,000/-
88 and casualties/ poaching/ straying of Rs.3.00 Lakh in a year Rs.30,000/- annually NA ii) Wherever necessary, Revenue & Disaster
& Forest annually annually
wildlife etc. Management Department / Authorities will be involved
in such cases of eviction

Only in urgent cases.

Details of training will be reported to the higher
Hiring of Elephants for normal purposes Environment
89 Full power NA NA NA NA authority
like training, tourism etc. & Forest
In case of use of hired elephants in tourism , net revenue
earned must not be less than hire charges.

Sanction of fund under GOI scheme for

Admissibility as specified in O.M. issued by Finance
90 surrender-cum-rehabilitation of militants in the Home Full Power NA NA NA NA NA
Department from time to time.
State under SRE

Home &
Expenditure on account of Training feeding, Training will be conducted in Govt. Recognised
Political
grooming, Medical and other incidental charges Training centres or by Govt. Recognised trainers and
91 Full Power NA NA NA NA
etc. on Dog and Horse Squad and Departmental Departmental guidelines regarding grroming , feeding
Elephant Environment
etc. will be followed
& Forest
D.G.P S.D.P.O
Sanction for disposal of unclaimed unidentified S.P
92 Home Up to Rs. 10000/- Subject to production of autopsy report
dead bodies Up to Rs. 10000/- each case
Full power each case

Superintendent of Jail / Suprintendent of Police

Expenditure on video recording of dead body
93 Home NA
for Post mortem
Rs.5000/-in each case
 Schedule of Power to Sub-ordinate Authority
Extent of power conferred to diiferent levels of offices
Department
Sl. No. Item of Expenditure Administrative Sub- Condition / Remarks
Concerned Heads of Department Zonal Level Circle Level District Level
Department divisionLevel

i) Wherever the Cour's order indicts any Govt. official,

DP is to be instituted against the erring officer
ii) There is no scope for appeal or review by the Higher
Court
iii) The expenditure should be debited to the concerned
detailed head (charged )of account of the respective
94 Sanction of decreetal amount All Full power NA NA NA NA NA
Department
iv) Where the amount could not be booked under proper
detailed head, it will be booked under 26. Other charges
(Charged)

With concurrence of Finance Department only

Revenue &
95 Sanction Land compensation Disaster Full power NA NA NA NA NA As per Land Reforms Act
Management
i) Examination is to be conducted by a Committee so
constituted in conformity with the respectice Service
Rules or guidelines issued by the Govt.

ii) In respect of Assam public Service Commission -

Secretary will exercise Full Power subject to following
conditions:

Fund will be drawn through A.C Bills until further

Secretary , APSC orders to the contrary
All expenditure in connection with conduct
96 Personnel NA NA NA NA
of Recruitment Exam a) Fund will be drawn only after the schedule of
Full Power
examination has been notified
b) The AC drawal will be regularised within 6 month
from the date of drawal
c) With every bill for AC drawal a certificate will be
furnished to the treasury stating that no AC drawal is
pending for regularization for more than 6 month from
the date of drawal

Sanction deputation to undergo training for

in-service Government servants Sanction is to accorded by the respective Appointing
97 All Full power NA NA NA NA NA
(temporary or permanent) - As per service Authority
Rule --Adminstrative Power

Sanction expenditure for training in a

98 All Full power NA NA NA NA
designated Training Centre within State
It is to be certified that the Training will benefit the
Govt. in extending public service
Sanction expenditure for training in a
99 All Full power NA NA NA NA NA
designated Training Centre in other States
 Schedule of Power to Sub-ordinate Authority
Extent of power conferred to diiferent levels of offices
Department
Sl. No. Item of Expenditure Administrative Sub- Condition / Remarks
Concerned Heads of Department Zonal Level Circle Level District Level
Department divisionLevel

An estimate will be prepared by the concerned HoD

100 Sanction expenditure for in-house training All Full power NA NA NA NA
based on the norms of the AASC

Each Deptt. is to conduct TNA in collaboration with

AASC and finalize the requirement for training with
Sanction expenditure on Training Need
101 All Full power NA NA NA NA NA approval of AR&T Deptt. except in case of training
Analysis (TNA)
programme conducted by AASC itself

102 Sanction expenditure in connection with training for in-service Government servants (temporary or permanent) - when specifically not provided under Service Rules

i) TNA has been conducted in collaboration with

a) Short term training of more than 1 week
AASC and requirements for training have been
103 but less than 3 weeks and sanction of All Full power NA NA NA NA
finalized with the approval of AR&T Deptt. except in
expenditure
case of training programme conducted by AASC itself
b) Short term training of 1 week and less
104 All Full power NA NA NA NA ii) Training Calendar for a F.Y in advance have been
and sanction of expenditure
prepared by each Department
Sanction expenditure for N.C.C. training / Sports &
camping Youth Welfare
105 Full power NA NA NA NA As per scale laid down in NCC Act & Rules.

As per schematic guidelines of respective Departments.

Sanction expenditure relating to training of Executing Agency is to submit Impact assessment of
106 beneficiaries like farmer, fisher-man etc., All Full power NA NA NA NA NA training to the Government as per
un-employed youth for skill development [Link] of Finance Department
required.
Sanction expenditure in connection with
vehicle requisition (including hiring General
As per rate and scale fixed by the Transport
charges, wages of driver & handyman Administration
Deputy Commissioner / Superintendent of Police Department.
engaged) for Counter Insurgency, Law & ;
107 Full Power NA
Order, Election etc. (includes expenditure Election;
With overall limit of 30 days at a time
incurred on maintenance of requisitioned Home &
vehicles) Political

108 Ex-Gratia, Relief , Gratuitous Relief & Rehabilitation grant for providing relief to the victims of :

As per norms, guidelines and rates of NDRF / SDRF

issued by the Revenue & Disaster Management
Revenue & Deputy Commissioner Department
a) Natural disasters as notified by the State
109 Disaster NA
Disaster Management Authority
Management Full Power
 Schedule of Power to Sub-ordinate Authority
Extent of power conferred to diiferent levels of offices
Department
Sl. No. Item of Expenditure Administrative Sub- Condition / Remarks
Concerned Heads of Department Zonal Level Circle Level District Level
Department divisionLevel
As per norms, guidelines and rates issued by the
Revenue & Disaster Management provided the rates
b) Other than natural disasters as notified Revenue & Deputy Commissioner have been finalised with concurrence of Finance
110 by the Revenue & Disaster Management Disaster NA Department
Department Management Full Power

111 Sanction of ex-gratia grant to the next of kin of the Govt. employees who has been killed by extremists, miscreants, wild animals, while discharging their duty

Full Power as per

approved
112 (a) Gazetted officers of Department All NA NA NA NA NA
guidelines of the
day i) As per norms and rates fixed by the Finance
Department

ii) Report of D.C and S.P together with Autopsy Report

Full Power as per approved

113 (b) Non-gazetted Officer All NA NA NA NA
guidelines of the day

i) As per norms, guidelines and rates issued by the

Home Department provided the rates have been
finalised with concurrence of Finance Department
Medical treatment for person injured in Deputy Commissioner
114 extremist / terrorist / ethnic /communal Home NA
ii) D.C & S.P's report on the incident to be furnished.
/group clashes Upto Rs.25,000/- in each case

i) As per norms, guidelines and rates issued by the

Environment & Forest Department provided the rates
have been finalised with concurrence of Finance
Department

Sanction of ex-gratia to victims of wildlife Environment ii) Reoprt of the D.F.O to be furnished alongwith Police
115 Full Power NA NA NA NA
depredation & Forest report and

iii) Autopsy report to be submitted in the event of death

case
 Schedule of Power to Sub-ordinate Authority
Extent of power conferred to diiferent levels of offices
Department
Sl. No. Item of Expenditure Administrative Sub- Condition / Remarks
Concerned Heads of Department Zonal Level Circle Level District Level
Department divisionLevel
Ex-gratia to the following persons who
sustained injury while on law and order
duty by the extremists, anti social Deputy i) As per norms, guidelines and rates issued by the
elements, dacoits, smugglers etc. Inspector Home & Political provided the rates have been finalised
General of with concurrence of Finance Department
116 Home NA NA
a) State Home Guards Police
b) Drivers and Handyman or others ii) Report of S.P accompanied by Autopsy report
engaged with the requistioned vehicle at Full Power
the time of incident

Ex-gratia grant (other than state police and

Army personnel), engaged for internal i) As per norms, guidelines and rates issued by the
security/ anti insurgency operation / Home & Political provided the rates have been finalised
maintenance of law and order duty : Suprirentendent of Police with concurrence of Finance Department
117 Home NA
a) to the next of kin of security personnel Full Power ii) Report of S.P accompanied by Autopsy report in the
who are killed while on duty event of death
b) to security personnel who sustain injury

i) As per norms, guidelines and rates issued by the

Home & Political provided the rates have been finalised
Ex-gratia grant to the next of kin for Deputy Commissioner
with concurrence of Finance Department
118 person killed in extremist / terrorist / ethnic Home
/communal /group clashes Full Power
ii) Report of S.P accompanied by Autopsy report

Education
(Higher &
Technical ) ;
Skill,
Sanction grants for games and common Employment & For colleges, Rs.100/- per student per annum
room expenditure of Government Colleges, Enterpreneurs For Polytechnic, Rs.50/- per student per annum
119 Full Power NA NA NA NA
polytechnics and Industrial Training hip; For Industrial Training Institutes (I.T.I), Rs.50/- per trainee
Institutions. Medical per annum
Education &
Research

Sanction grants for ‘games’ and ‘Common-

120 Education Full Power NA NA NA NA As per allotment for each school
room’ expenditure of Schools

Home ; Arms & Ammunitions are purchased from Govt. of

Purchase of Arms & Ammunition
121 Environment Full Power NA NA NA NA NA India’s ordnance factories as per allotment of Govt. of
& Forest India (Ministry of Home affairs/ defense Ministry.

Sanction of deployment charges of

122 Home Full power NA NA NA NA NA
CRPF/outside forces.
 Schedule of Power to Sub-ordinate Authority
Extent of power conferred to diiferent levels of offices
Department
Sl. No. Item of Expenditure Administrative Sub- Condition / Remarks
Concerned Heads of Department Zonal Level Circle Level District Level
Department divisionLevel
i) Admissibility as specified in O.M. issued by Finance
Department from time to time.

ii) Audited expenditure statement and UC for previous

Grant to be submitted alongwithh new proposal.
Sanction of Deficit Grants-in-Aid (Salary)
to teaching and non-teaching staff of
123 Education Full Power NA NA NA NA iii) Principal of all provincialised colleges to deposit
provincialised colleges who have opted for
70% of the tuition fee to the State exchequer
to remain under under G-I-A system
iv) In the first year the concurrence is to be obtained
from Finance Depaertment. During subsequent years
where there is no change in the approvd incumbency
list and the sancioned amount.
i) Provided all such Grants are sanctioned as per Rules and
scales framed in consultation with Finance Deptt.
Grants under TG/EE specifically provided
in the Budget in favour of a named
124 All Full Power NA NA NA NA NA ii) In case of second or successive Grant to the same
individual or Non-Statutory, Non-
individual / instituition audited expenditure statement and
Government institution or Organisation UC for previous Grant to be submitted alongwith new
proposal
Expenditure under 3604 Compensation
and Assignment to Local bodies and PRIs Finance (EA) Subject to Budget Provision and fulfillment of all
125 Full Power NA NA NA NA NA
i.e. Sanction for payment of Local Bodies Department formalities.
including Sixth Schedule Areas
Repayment for Institutional Loan with
125 (a)
Interest
Payment for Chief Ministres Samgra
125 (b)
Gramya Unnayan Yojana (CMSGUY)
125 (c ) Assam Financial Corporation
Finance (EA) Subject to Budget provision and fulfillment of all
Payment of VRS and other Closure Full Power NA NA NA NA
125 (d) Deptt. formalities
Liabilities of PSUs
Payment of OTS dues against Govt.
125 (e)
guaranteed loans
Normal Establishment Expenditures &
125 (f)
petty expenditure

Sanction of grants-in-aid to State / Sports & As per guidelines, rate and scale fixed by concerned
126 Full power NA NA NA NA NA
National Games Youth Welfare Department with concurrence of Finance Department

To sanction proposals with regard to

Central Investment Subsidy and Transport Industries & As per Govt. of India directives & guidelines and as per
127 Full Power NA NA NA NA NA
Subsidy on behalf of State Level Commerce approval of SLC
Committee
Industries,
To sanction proposals with regard to State Commerce & As per existing guidelines & on recommendation of the
128 Full Power NA NA NA NA NA
Investment Subsidy Public State level Committee
Enterprise
Revenue &
Sanction of input subsidy for crops to Disaster
129 Full power NA NA NA NA NA As per SDRF guideline and SEC approval
flood affected farmer Management ;
Agriculture
 Schedule of Power to Sub-ordinate Authority
Extent of power conferred to diiferent levels of offices
Department
Sl. No. Item of Expenditure Administrative Sub- Condition / Remarks
Concerned Heads of Department Zonal Level Circle Level District Level
Department divisionLevel

Expenditure sanction on formulation of a

130 new IT / e-Governence project (including All Full Power NA NA NA NA NA
DPR) taken up by Department

Administrative approval and Expenditure

sanction in connection with
131 All Full Power NA NA NA NA NA With concurrence from Finance Department only
implementation of an IT / e-Governence
project

Expenditure sanction in connection with

As agreed upon with the vendor at the time of initial
132 an existing / continuous IT / e-Governence All Full Power NA NA NA NA NA
procurement
project

Administrative approval and Expenditure

Subject to condition that concept note is i) A detailed
sanction in connection with Software
project report is prepared with a detailed component
Development, Purchase of Hardware., IT
133 All Full Power NA NA NA NA NA wise break up
Consumable , License of
ii) Concurrence of Finance Department has been
Software/Hardware, Network or
obtained
Bandwidth cost, Facility Management etc.

Sanction expenditure on Renewal of

i) As per terms and conditions finalised during
License of Software/Hardware and Annual
procurement for the IT project
134 Maintenance Cost of the IT , Facility All Full Power NA NA NA NA NA
with no additional cost beyond the original terms &
Management etc and IT related expendire
conditions
which are part of the e-Governance project

CS/CSS & Central Agengy Funded Schemes (including NEC / NLCPR)

Issue sanction / Administrative Approval to a Scheme including purchase of equipment and machineries etc. provided those are part of the scheme, but except for
(i) Creation of posts
135
(ii) Engagement of Work Charged /MR/Ad-hoc and Casual Workers
(iii) Purchase of vehicle
 Schedule of Power to Sub-ordinate Authority
Extent of power conferred to diiferent levels of offices
Department
Sl. No. Item of Expenditure Administrative Sub- Condition / Remarks
Concerned Heads of Department Zonal Level Circle Level District Level
Department divisionLevel
a) The Fund from Govt. of India / NABARD / Other
Central Agency's share has already been credited into
the State Exchequer or the Bank Account of the
authorized implementing Agencies, as the case may be.
b) That the detailed project report (DPR) / estimate of
the scheme has been prepared and technically approved
by the competent authority, wherever necessary
Against Central Share of a new or c) That the Site plan has been approved by the
135(a) continuing Central Sector Scheme/ All Full Power NA NA NA NA NA appropriate authority and possession of the land has
Centrally Sponsored Scheme been taken over by the implementing authority,
wherever necessary.
d) Financial Sanction against the Administrative
Approval shall be issued by the HoD
e) In respect of scheme where Administrative Approval
is not necessary, Financial Sanction will be accorded by
Administrative Department
f) in case of equipment and machinery, subject to
observance of procurement norms as notified by FD
Against Central Share of a new or Subject to conditions at (a), (b) , (c) , (d) (e) and (f)
135 (b) continuing NEC Scheme/ NLCPR All Full Power NA NA NA NA NA above
Scheme

Subject to conditions at (a), (b) , (c) , (d) (e) and (f)

Against Agency's Share of a new or
135(c ) All Full Power NA NA NA NA NA above
continuing RIDF/WIF Scheme

i) Proportionate share to be sanctioned as envisaged in

the approved scheme.
ii) The Fund from Govt. of India / NABARD share as
applicable, has already been credited into the State
Exchequer or the Bank Account of the authorized
implementing Agencies, as the case may be.

iii) Financial Sanction against the Administrative

Approval shall be issued by the HoD
iv) In respect of scheme where Administrative
Approval is not necessary, Financial Sanction will
be accorded by Administrative Department
Against State Share of CS/CSS & Central
135 (d) Agengy Funded Schemes (including All Full Power NA NA NA NA NA In case of -
NEC/NLCPR) Education Department for Mid-day meal and
FCS & CA Dept. under NFS Act

Upto 25 per cent of total budget provision under central

/ state share once in the beginning of financial year
irrespective of credit of fund into the State exchequer
from Govt. of India in favour of implementing
authorities.
Adjustment to be made on receipt of fund from Govt of
India as first charge against the release made by GOI
Except where the specific provision has been given to
HoD
 Schedule of Power to Sub-ordinate Authority
Extent of power conferred to diiferent levels of offices
Department
Sl. No. Item of Expenditure Administrative Sub- Condition / Remarks
Concerned Heads of Department Zonal Level Circle Level District Level
Department divisionLevel
To accord sanction of fund/ schemes in Approval of High Power Committee where necessary
connection with effective implementation i) As per guidelines issued by Finance Department from
of various measures relating to counter Full Power time to time.
136 Home NA NA NA NA NA
ii) Fund released by GOI.
insurgency / Modernization of Police
iii) Does not involve creation & up-gradation of post.
Force (MPF)
iv) Beyond Rs.5.00 crore to be approved by
1) Approval of Empowered committee headed by the
Chief Secretary Assam
2) Release of fund by GOI
3)Activity should be as per norms and scale prescribed
and approved by Registrar General of India (RGI)
Full Power to be
Sanction expenditure in connection with exercised by the
Deputy Commissioner will exercise Full power in
137 updating National Register of Citizens Political Sr. Most NA NA NA NA NA
respect of all recurring expenditure to carry out day to
(NRC) Secretary (in
day activities related to NRC as per guidelines as well
charge NRC)
as rates and scale approved by Home & Political
Department (including hiring of Biometric Data
collection Machines from UIDAI certified vendors as
per existing approved rates of G.A.D)
 Schedule of Power to Sub-ordinate Authority
Extent of power conferred to diiferent levels of offices
Department
Sl. No. Item of Expenditure Administrative Sub- Condition / Remarks
Concerned Heads of Department Zonal Level Circle Level District Level
Department divisionLevel
Externally Aided Projets
a) The detailed project report (DPR) / estimate of the
scheme has been prepared and technically approved by
Issue Financial Sanction / Administrative the competent authority, wherever necessary
Approval against both Central Share and b) The Site plan has been approved by the appropriate
corresponding counterpart funding (similar authority and possession of the land has been taken over
138 to State share) of a new or continuing All Full Power NA NA NA NA NA by the construction agency, wherever necessary
Externally Aided Project (EAPs) including c) The amount of counterpart funding to be released
purchase of equipment and machineries shall be proportionate to the actual Central share
provided those are part of the scheme released as per the approved funding pattern of the
particular EAP
d) Concurrence of Finance (EA) Deptt. is obtained

SOPD schemes / projects

Issue sanction / Administrative Approval to a Scheme including purchase of equipment and machineries etc. provided those are part of the scheme, but except for As per provision of the DFP Rule 20.3 read with DFP
139
(i) Creation of posts Rule 21, 22
(ii) Engagement of Work Charged /MR/Ad-hoc and Casual Workers

MLALAD / Untied Fund

Transformatio
Sanction fund under MLALAD and Untied As per guidelines of the respective funds
140 n& Full Power
Fund
Development

Finance Commission

Approval of Finance (EA) Department (SFC Cell) to be

obtained under State Finance Commission award.
Sanction of Grants under Central / State However, concurrence of Finance Department is not
141 All Full Power
Finance Commission award required for grants under Central Finance Commission
award.

Grant of Advances

Sanction Advances to Patients proceeding

142 to any referral hospital within or outside All Full Power NA NA NA NA NA As per provisions of Assam Medical Attendance Rules
state
 Schedule of Power to Sub-ordinate Authority
Extent of power conferred to diiferent levels of offices
Department
Sl. No. Item of Expenditure Administrative Sub- Condition / Remarks
Concerned Heads of Department Zonal Level Circle Level District Level
Department divisionLevel

Director, Land Records &

Surveys

(a) Up-to Rs. 50,000/- in each An estimate of probable expenditure for the survey
Revenue & year for Fare and one months operation is to be prepared by the DLR with a certificate
Sanction of advances to Khalasis of the
143 Disaster pay before they take the field NA NA NA NA to the effect that the fund is essential in advance in
Surveys Department
Management order to meet the expenditure for the survey operation
(b) Up to Rs. 25,000/- in each
year for paying of Traverse
charge and their squads pay
and fare

Receipt of Revenue

This will be done in most transparent manner by giving

Auction/tender/ bids for sale of minor
Environment wide publicity and in observance of all provisions of
144 minerals/ salvaged or siezed timbers and Full Power Rs.1.00 Crore Rs.50.00 Lakh Rs.25.00 Lakh NA NA
& Forest existing Rules of Forest & Environment Department for
other forest produce
sales of Forest produces etc.
Auction to be done as per order of the Court and in a
Auction of confiscated property (other than Environment transparent manner by giving wide publicity and in
145 Full Power Rs.50.00 Lakh Rs.25.00 Lakh Rs.10.00 Lakh NA NA
forest produce / minor minerals) & Forest observance of all provisions of existing Acts & Rules
under Forest & Environment Department
i) As per recommendation of a 4(four) member
committee constituted by HoD
Selling of surplus stock of seeds, plants
Jt. Director ii) Disposal will be done through spot auction where
and grafts , manures, green manures, Oil-
146 Agriculture NA NA estimated value is less than Rs 50, 000/-. Otherwise by
cakes, phosphatic fertilizers, Bone meal
Full Power auction inviting tender after giving wide publicity
etc. at a reduced rate

Deposit Works

As per PWD rules and manuals of Construction Works

147 Undertake deposit works Public Works Full Power NA NA NA NA

DPR / Quality Control - undertaken by concerned Department

DPR should start with acceptance of concept paper by

Sanction expenditure for preparation of a
148 All Full Power Upto Rs.30.00 Lakh annually NA NA NA NA the appropriate authority and on receipt of feasibility
Detailed Project Report (DPR)
report

Sanction expenditure in connection with

Quality Control Certificate is required when value is
149 Quality Control of Works & procurement All Full Power Upto Rs.20.00 Lakh annually NA NA NA NA
Rs.10.00 Lakh and above
of goods and services

Miscellaneous Administrative nature functions

 Schedule of Power to Sub-ordinate Authority
Extent of power conferred to diiferent levels of offices
Department
Sl. No. Item of Expenditure Administrative Sub- Condition / Remarks
Concerned Heads of Department Zonal Level Circle Level District Level
Department divisionLevel

150 Execute contracts and instruments All As indicated in Annexure - Y

i) That the Grants / Subsidies are in conformity with the

general objective, eligibility and procedure for Grants /
Subsidies as per Departmental Rules.

ii) The scheme is approved by T&D/WPT&BC/Hill

Areas Development Deartment as the case may be.
Sanction of Grants-in-aid /subsidies under Up-to Rs.5.00
151 All NA NA NA NA NA
EE schemes Lakh for each
iii) In case of second or successive Grant, audited
Grant / Subsidy
expenditure statement and Utilisation Certificate for
previous Grants / Subsidies to be submitted alongwith
new proposal
iv) The Grant is to sanctioned with concurrenece of
Finance Department

General
152 To declare State Guest Full Power NA NA NA NA NA As per existing Rules
Administration

Grant of timber or other forest produce at Environment

153 Full Power NA NA NA NA NA As per Departmental Rules
subsidised rates & Forest

Sanction remission of disallowances by Rs.2,000/- per case pertaining

154 All Full power NA NA NA NA As per decision of the Audit Objection Committee
Audit Officers to subordinate offices

Provided it is certified that, the amount has not been

155 Sanction of pre-audit claims up-to 6 years All Full power NA NA NA NA NA
drawn previously.

Power to fix rates on Entry fee/ visitors’

i) Rates are to be fixed in prior consultation with
fee in National Parks, Sanctuaries, Zoo,
156 All Full Power NA NA NA NA NA Finance Department
Reserved Forests, Social forestry Parks,
ii) Rates to be revised every 2 (two) years
Tourist Spot etc.
 Schedule of Power to Sub-ordinate Authority
Extent of power conferred to diiferent levels of offices
Department
Sl. No. Item of Expenditure Administrative Sub- Condition / Remarks
Concerned Heads of Department Zonal Level Circle Level District Level
Department divisionLevel

Power to fix rates on Accommodation i) Rates are to be fixed in prior consultation with
157 charges of Govt. Guest House / Circuit All Full Power NA NA NA NA NA Finance Department
House / IB etc. ii) Rates to be revised Rates every 2 (two) years

Power to fix rates of Departmental produce As per guidelines and norms prepared by Department,
158 for sale (such as seedlings, milk products, All Full Power NA NA NA NA However, to reduce the rates, concurrenece of Finace
sericulture/ handloom products etc. etc.) Department will be required.

Sale / Disposal of unserviceables which have lost utility

(Appendix I of Rules)

Dismantlement and / or sale of state i) Recommendation from the condemnation committee

159 All Full power NA NA NA NA
building / structure (excluding Land)
In case of time expired medicines,vaccines -
An enquiry report from the next higher authority should
be placed before the condemnation committee
If the original
If the original
cost of the
cost of the If the original cost of the
Vehicles vehicle does If the original cost of the vehicle does not exceed ii) Process of disposal is to be initiated by the Authority
160 All vehicle does not vehicle does not exceed NA
not exceed Rs.15.00 Lakh under whose Books of Account it is booked.
exceed Rs.30.00 Rs.20.00 Lakh
Rs.15.00 iii) Disposal to be done by Auction where the sale price
Lakh
Lakh is equal or more than the value fixed by the
Condemntaion Committee
Furniture, time expired medicines,
vaccines, Tools & Plants, Machineries & iv) If Auction value is less than sale value fixed by the
Equipments including office equipments condemnation committee, approval of the next higher
161 and machineries such Computers etc. and All Full power Full power Full power Full power Full power Full power authority is to be obtained
other stores including Livestock
In case of dismantlement / sale of the abandoned or
dilapidated building/ structure, it is to be certified by
the CE concerned that the building / structure has lost
Write off / Losses
 Schedule of Power to Sub-ordinate Authority
Extent of power conferred to diiferent levels of offices
Department
Sl. No. Item of Expenditure Administrative Sub- Condition / Remarks
Concerned Heads of Department Zonal Level Circle Level District Level
Department divisionLevel
The loss does not disclose-
(a) defect of the system
(b) a serious negligence on the part of a particular
Government servant or servants which might call for
disciplinary action requiring a reference to the Finance
Write off of the irrecoverable value of any Department
Government Property or public money /
revenue / Furniture, time expired All losses due to suspected fire, theft, fraud, etc., shall
medicines, vaccines, Tools & Plants, be invariably reported to the Police for investigation as
162 All Full power NA NA NA NA NA
Machineries & Equipments including early as possible. Once the matter is reported to the
stores stocks and Timber, Livestock etc. Police Authorities, all concerned should assist the
due to fire, theft, fraud or any other Police in their investigation. A formal investigation
accident report should be obtained from the Police.

Provided further that all cases of defect in system, the

embezzlement, fraud or serious negligence should be
brought to the notice of the Finance Department

Writing off of losses arising from stores of

any kind due to natural decaying process
like losses due to driage in plants,
weighments and transit losses of saleable As per guidelines framed by the Department within
163 All Full power NA NA NA
implements due to breakage, Silk Worm, standadrd permissible limit
seeds, Eggs and any other losses due to
unusual occurrence e.g. damage by
weevils, rats, white ants and rain etc.

Remission / Refunds

Remmission of all types of irrecoverable i) As per Departmental Rules and procedures

revenue / Refund of all types of Revenue ii) The speaking order should be issued justifying the
164 All Full Power Up to Rs.5,000/- in each occasion in a district NA
except where specifically mentioned in reason for remmission / refund
these rules iii) Or supported by an Order of the Court

Revenue &
Refund of value of Stamp (Judicial / Non-
165 Diaster Full Power Full Power As per Stamps Act
judicial)
Management

Principal of
If the Students are subsequently awarded scholarships
Technical &
Refund of fees paid by the Student of the or free studentships with retrospective effect or are
166 All Full Power Higher NA NA
Govt. colleges or institution granted Government scholarships, which carry privilege
Education
of free tuition with it.
Full Power
 Schedule of Power to Sub-ordinate Authority
Extent of power conferred to diiferent levels of offices
Department
Sl. No. Item of Expenditure Administrative Sub- Condition / Remarks
Concerned Heads of Department Zonal Level Circle Level District Level
Department divisionLevel
Provided under Rule 5 of the Rules framed under
Refund of fees paid in excess and of fees
Chief inspector of Boilers section 29 of the Indian Boiler Act. 1923 (V of 1923)
paid for inspections which for any reason Labour
167 NA NA NA NA refunds are applied for within one year from the date of
not due to any fault or omission of the Welfare
Full Power payment. Such refunds due may also be set against fees
owners or persons in-charge of the boilers.
or inspections of any other boilers of the same owner.

Revenue &
168 Reduction of land revenue assessment Diaster Full Power NA With concurrenece of Finance Department
Management

A) Refund is admissible in cases only if -

Deputy Commissioner of Taxes
i) it is not time barred
Refund under the Assam General sales Tax Upto Rs.2.00 Lakh in each case
Finance Upto Rs.10.00 Lakh in each ii) supported by order of the Appellate Authority or
169 Act, 1993 and Rules framed thereunder NA
(Taxation) case iii) supported by order of the court
(Section 30 and Rule 36) Sr. Superintendent / Superintendent of Taxes
Upto Rs.50,000/- in each case
B) All refunds have become due under the provisions of
the Act/ Rules. Each refund sanctioned should be
Deputy Commissioner of Taxes
adjusted against any other dues of the assessees. Under
Refund under the Assam Taxation (On Upto Rs.2.00 Lakh in each case
Finance Upto Rs.10.00 Lakh in each the provision of the Act and only where there is no
170 Luxuries) Act. 1997 and the Rules framed NA
(Taxation) case scope for such adjustment or the refundable amount can
thereunder Section 10 and Rule 18 Sr. Superintendent / Superintendent of Taxes only partially be adjusted, the amount sanctioned for
Upto Rs. 50,000/- in each case refund or the part thereof as the case may be. Should be
refunded by transfer of credit.
Deputy Commissioner of Taxes
Refund under the Central Sales Tax Act.
Upto Rs.2.00 Lakh in each case
1956 and the Central Sales Tax (Assam Finance Upto Rs.50.00 Lakh in each
171 NA
Rules 1957 Rule 17) As per & ST Act & (Taxation) case
Sr. Superintendent / Superintendent of Taxes
Rules
Upto Rs.50,000/- in each case

A) Refund is admissible in cases only if -

i) it is not time barred
ii) supported by order of the Appellate Authority or
iii) supported by order of the court
Refund under the Assam Tax on Luxuries
Sr. Superintendent / Superintendent of Taxes B) All refunds have become due under the provisions of
(Hotel and Lodging Houses) Act,1989 and Finance
172 NA the Act/ Rules. Each refund sanctioned should be
the Rules framed thereunder Section 16 (Taxation)
Full power adjusted against any other dues of the assessees. Under
and Rule 9
the provision of the Act and only where there is no
scope for such adjustment or the refundable amount can
only partially be adjusted, the amount sanctioned for
refund or the part thereof as the case may be. Should be
refunded by transfer of credit.

Refund under the Assam Profession

Sr. Superintendent / Superintendent of Taxes
Trades, Ceilings and Employments Finance
173 NA
Taxation Act, 1947 and the Rules framed (Taxation)
Full power
thereunder. Section 14 and Rule 31
 Schedule of Power to Sub-ordinate Authority
Extent of power conferred to diiferent levels of offices
Department
Sl. No. Item of Expenditure Administrative Sub- Condition / Remarks
Concerned Heads of Department Zonal Level Circle Level District Level
Department divisionLevel

Refund under the Assam Electricity Duty Sr. Superintendent / Superintendent of Taxes
Finance
174 Act. 1964 and the Rules framed NA
(Taxation)
thereunder. Rule 13 Full power

Deputy Commissioner of Taxes

Refund under the Assam Taxation (On Upto Rs.2,500/- in each case
Finance
175 Specified Lands) Act, 1990 and the Rules Upto Rs.5,000/- in each case NA
(Taxation)
framed thereunder, Rule 24 Sr. Superintendent / Superintendent of Taxes
Upto Rs. 500/- in each case

A) Refund is admissible in cases only if -

i) it is not time barred
ii) supported by order of the Appellate Authority or
Refund under the Assam Amusements and iii) supported by order of the court
Betting Tax Act. 1939 and the Rules Finance
176 Full Power NA NA NA NA
framed thereunder. Section 9 and Rule (Taxation) B) All refunds which have become due either as a result
25B. of excess payment of tax in case under Section 3(3) of
or 3A or under Section 4(a) or due to payment of tax in
advance before the order of exemption is passed under
section 8 or under rules 22 and 23.
A) Refund is admissible in cases only if -
i) it is not time barred
ii) supported by order of the Appellate Authority or
iii) supported by order of the court
Refund under the Assam Agricultural
B) All refunds under Section 24,25,26,27 and 31 or due
Income Tax Act. 1939 and the Rules Finance
177 Full Power NA NA NA NA to excess payment of tax in advance by the assessees as
framed thereunder Section 39 and Rules 26 (Taxation)
per the provision of section 25A of the Assam
and 28
Agricultural Income Tax Act, 1939. Such refunds due
may also be set off or adjusted as per provision of law,
wholly or partially, against demands payable by the
same assessees in respect of any other year.

178 ASPIRe PD, ASIPIRe Full Power Subject to EAP guidelines

Subject to issuance of sanction from NABARD and
Issuance of AA/FS for implementation of
179 PD, AIFA Full Power approval from Governing Body chaired by Hon'ble
projects taken up under NIDA
Chief Minister.