Movable, immovable and valuable property
(1) (i) Every Government servant shall on his first appointment to any service or post submit a return of his assets and liabilities, in such form as may be prescribed by the Government, giving the full particulars regarding -
(a) the immovable property inherited by him, or owned or acquired by him or held by him on lease or mortgage, either in his own name or in the name of any member of his family or in the name of any other person;
(b) shares, debentures and cash including bank deposits inherited by him or similarly owned, acquired, or held by him;
(c) other movable property inherited by him or similarly owned, acquired or held by him; and
(d) debts and other liabilities incurred by him directly or indirectly.
NOTE 1.- Sub-rule (1) shall not ordinarily apply to Group ‘D’ servants but the Government may direct that it shall apply to any such Government servant or class of such Government servants.
NOTE 2.- In all returns, the values of items of movable property worth less than Rs.10000 may be added and shown as a lump sum. The value of articles of daily use such as clothes, utensils, crockery, books, etc. need not be included in such return.
NOTE 3.- Where a Government servant already belonging to a service or holding a post is appointed to any other civil service or post, he shall not be required to submit a fresh return under this clause.
(ii) Every Government servant belonging to any service or holding any post included in Group 'A' and Group 'B' shall submit an annual return in such form as may be prescribed by the Government in this regard giving full particulars regarding the immovable property inherited by him or owned or acquired by him or held by him on lease or mortgage either in his own name or in the name of any member of his family or in the name of any other person.
(2) No Government servant shall, except with the previous knowledge of the prescribed authority, acquire or dispose of any immovable property by lease, mortgage, purchase, sale, gift or otherwise either in his own name or in the name of any member of his family:
Provided that the previous sanction of the prescribed authority shall be obtained by the Government servant if any such transaction is with a person having official dealings with him
(3) Where a Government servant enters into a transaction in respect of movable property either in his own name or in the name of the member of his family, he shall, within one month from the date of such transaction, report the same to the prescribed authority, if the value of such property exceeds twenty thousand rupees in the case of a Government servant holding any Group ‘A’ or Group ‘B’ post or fifteen thousand rupees in the case of a Government servant holding any Group ‘C’ or Group ‘D’ post:
Provided that the previous sanction of the prescribed authority shall be obtained by the Government servant if any such transaction is with a person having official dealings with him.
(4) The Government or the prescribed authority may, at any time, by general or special order, require a Government servant to furnish, within a period specified in the order, a full and complete statement of such movable or immovable property held or acquired by him or on his behalf or by any member of his family as may be specified in the order. Such statement shall, if so required by the Government or by the prescribed authority, include the details of the means by which, or the source from which, such property was acquired.
(5) The Government may exempt any category of Government servants belonging to Group ‘C’ or Group ‘D’ from any of the provisions of this rule except sub-rule (4). No such exemption shall, however, be made without the concurrence of the Cabinet Secretariat (Department of Personnel).
Explanation I. - For the purposes of this rule -
(1) the expression "movable property" includes-
(a) jewellery, insurance policies, the annual premia of which exceeds Rs.10,000/- or one-sixth of the total annual emoluments received from Government, whichever is less, shares, securities and debentures;
(b) all loans, whether secured or not, advanced or taken by the Government servant;
(c) motor cars, motor cycles, horses or any other means of conveyance; and
(d) refrigerators, radios radiograms and television sets.
2. "Prescribed authority" means-
(a) (i) the Government, in the case of a Government servant holding any Group ‘A’ post, except where any lower authority is specifically specified by the Government for any purpose;
(ii) Head of Department, in the case of a Government servant holding any Group ‘B’ post;
(iii) Head of Office, in the case of a Government servant holding any Group ‘C’ or Group ‘D’ post;
(b) in respect of a Government servant on foreign service or on deputation to any other Ministry or any other Government, the parent department on the cadre of which such Government servant is borne or the Ministry to which he is administratively subordinate as member of that cadre.
Explanation II.- For the purpose of this rule 'lease' means, except where it is obtained from, or granted to, a person having official dealings with the Government servant, a lease of immovable property from year to year or for any term exceeding one year or reserving a yearly rent.