CCS (Leave) Rules 1972
Notes coming soon
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Sample questions
From the departmental-exam question corpus. These have not been through RankRacer's answer-verification gate — check the rule itself before relying on one.
1.The monetary limit up to which the loss due to deficiencies and depreciation in the value of stores (other than motor vehicles or motor cycles) included in the stock and other accounts including losses on food grains, sugar, etc. can be written off in each case by a Department of the Government of India, is:
- A.₹ 10,00,000
- B.₹ 8,00,000
- C.₹ 6,00,000
- D.₹ 5,00,000
Explanation
As per Rule 13 - Government of India's Decision (1), the table specifying powers to write off loss states that for 'Deficiencies and depreciation in the value of stores (other than motor vehicles or motor cycle) included in the stock and other accounts including losses on food grains, sugar, etc
2.As per the Delegation of Financial Powers Rules, 2024, which one of the following Object Heads is not included under the 'Object Class VII – Financial Assets'?
- A.Investment
- B.Subscription
- C.Loans and Advances
- D.Infrastructural Assets
Explanation
As per Annexure-I, Object Class VII - Financial Assets includes Investment (54), Loans and Advances (55), Repayment of borrowings (56), and Subscription (57). However, 'Infrastructural Assets' (Object Code 73) is listed under 'Object Class-VI - Non-Financial Assets (Fixed and Intangible Assets)
3.In terms of the provisions contained in the Delegation of Financial Powers Rules, 2024, the expenditure on account of reimbursement of newspapers purchased or supplied to officer's residence shall be booked under the Object Head:
- A.Office Expenses
- B.Allowances
- C.Materials and Supplies
- D.Other Revenue Expenditure
Explanation
As per Annexure-I, Sl.No. 37, Object Code 49 - Other Revenue expenditure: 'It will include payment out of discretionary grant, other discounts, fees and fines, custom duty compensation, commitment charges, notional value of gifts, re-imbursement of newspapers purchased or supplied to officer's residence and purchase or re-imbursement of briefcase or ladies purse to Government servants
4.Which one of the following is the life of Light Commercial Motor Vehicles fixed in terms of distance run (in kilometres) and length of use (in years) whichever is reached later, for the purpose of the powers of Subordinate Authorities to write off losses under the Delegation of Financial Powers Rules, 2024?
- A.4,00,000 km; 10 years
- B.2,00,000 km; 7 years
- C.1,50,000 km; 6.5 years
- D.1,20,000 km; 7 years
Explanation
As per Rule 13 - Government of India's decision (1), table under 'Condemnation of motor vehicles and motorcycles