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Rule 209
Beruju or Peshki Minha Gurne

(1) According to sub-rule (4) of Rule 206, if the amount to be deducted and embezzled is due to the death or disappearance of the employee or official who received the advance or any other event related to divine fate, the amount of advance should be deducted and embezzled according to Rule 208. However, if an amount of less than twenty five thousand rupees is to be deducted, the head of the financial administration branch along with the reason and proof shall submit it to the secretary and if the secretary deems it appropriate to deduct the amount, he shall recommend to the relevant local body to deduct the amount. br> (2) According to rule 208, the amount determined to be unrecoverable, or the amount recommended for deduction according to sub-rule (1), the district development committee shall submit to the relevant local body for deduction with reasons, proof and justification.