“Where owing to the negligence of a departmental employee or its agent including an extra departmental agent, or through the omission on his part to observe any rule as provided in the 70 different volumes of the Postal Manual, or other books like the Post Office Guide, the Department, either by reason of the enquiry being impeded or frustrated, directly or indirectly or for any other reason is put to a loss of Government money or property, or where the department loses money by embezzlement or fraud of any of its employee, etc. any member of the staff or contributed to its occurrence, either by reason of the enquiry being impeded or frustrated directly or indirectly or for any other reason, may be required to make good the loss either in whole or I part as the competent authority may decide provided that there is a clear finding that (i) the departmental employee/E.D. Agent is held responsible for a particular act or acts of negligence and/or breach of orders or rules caused the loss or contributed to its occurrence by reason of enquiry being impeded or frustrated directly or indirectly or for any other reason.Detailed instructions for regulating the enforcement of such responsibility are given in rule 204-A. ”