F.R. 45-A-V

Exemptions from payment of rent may be sanctioned, with the previous approval of Government, when a building is rendered uninhabitable by reason of extensive repairs or for any other cause and is so certified by the Executive Engineer. The latter should forward his certificate to the Superintending Engineer who will report to Government whether partial or total remission of rent should be allowed and for what period.

In the case of buildings in charge of the Revenue Department in the Agency tracts, the certificate of uninhabitability may be furnished by the Tahsildar or the Deputy Tahsildar concerned. The certificate should be countersigned by the Assistant Agent and forwarded to Government through the Agent to the Governor. The Agent will report to Government whether partial or total remission of rent should be allowed and for what period.

When only a portion of a Government residence becomes uninhabitable, the occupant will be allowed the benefit of a remission or rent, only if the standard rent of the building excluding the proportionate rent of the portion rendered uninhabitable falls below 10% of the occupant's emoluments.

Inconvenience caused by petty or ordinary annual repairs is insufficient to warrant a remission of rent.

The total amount of rent and service taxes recoverable from any Government servant in respect of a Government residential building owned by Government shall not exceed 10% of his emoluments. Government servants entitled to rent free quarters will be exempted from the payment of service taxes. The concessional rates of rent fixed for certain Government Servants under clause VI(v) of the Manual of Special Pay and Allowances, Part I, shall be treated as the limits in force the total of rent and service taxes, i.e., service taxes shall not be recovered from the occupant in addition to the rent at the concessional rate.

Note 1 :—Heads of the departments may sanction remission of rent under the above instruction upto a limit of Rs. 100/- in each case.

Note 2 :—A Government servant provided with free quarters may continue to occupy them free of rent when he proceeds on leave for a period not exceeding four months provided no substitute is appointed in his place or if a substitute is appointed, quarters are available for the substitute without any extra expense to Government. If the leave is extended beyond the four months limit, rent free occupation of the quarters must cease.

Note 3 :—A permanent incumbent may during absence on leave or on duty elsewhere, be permitted by the Superintending Engineer to store at his own risks, free of rent, his furniture and other belongings in his residence when both the conditions specified below are fulfilled :

(1) The temporary incumbent does not require the residence and is exempted from the payment of rent for it; and

(2) Arrangements cannot be made to lease the house during the absence of the permanent incumbent.

The concession of storage of furniture and other belongings under this note, free of rent is subject to the condition that if a claim for vacancy remission of property-tax becomes inadmissible consequent on such storage, an amount equal to be the vacancy remission of tax that would otherwise have accrued is recovered from the Government servant concerned :

Provided that if a claim for vacancy remission of property-tax or taxes for specific services such as water, electricity, scavenging, etc., becomes inadmissible, consequent on the storage of furniture etc., an amount equal to the vacancy remission of taxes that would otherwise have accrued shall be recovered from the Government servant who enjoyed the concession;

Provided, further that the permission for storage of furniture etc., free of rent shall be given for a limited period not exceeding eight months.

Note 4 :—The consent of the Finance Department may be presumed to have been given to all sanctions accorded by Government under this instruction.