CHAPTER-7
PROCEDURE FOR FINALISATION, AUTHORISATION AND ACCOUNTAL OF PENSION PAYMENTS AND PAYMENTS FROM THE COMPASSIONATE FUND.

7.1    SETTING UP OF CENTRAL PENSION ACCOUNTING OFFICE

7.1.1    A Central Pension Accounting Office has been established with effect from 1st January, 1990 for payment of Central (Civil) Pensions and Pension to Freedom Fighters, etc. and the accountal thereof. With the establishment of the Central Pension Accounting Office, the Comptroller and Auditor General of India has been relieved of the responsibility of compiling and accountal of Central (Civil) Pensions and Pensions to Freedom Fighters from the financial year 1990-91 as indicated in Annexure ‘A’

7.2    APPLICABILITY OF PENSION RULES

7.2.1    The pension rules applicable to the various categories of pensioners will be as under:-

Category of pension

Pension Rules Applicable

1

Civil Pensioners of Central Govt. retiring from Civil Ministry/Departments (other than Railways, Post, Telecommunications and Defence)

Central Civil Services (Pension) Rules, 1972.

2

All India Service Pensioners belonging to Union Territory Administration.

All India Service (Death-Cum-Retirement Benefits) Rules, 1958.

3

High Court Judges

The High Court Judges (Conditions of Service) Act, 1954.

4

Supreme Court Judges

The Supreme Court Judges (Conditions of Service) Act, 1958.

5

Chairman/Vice- Chairman/Members of Central Administrative Tribunal.

Central Administrative Tribunal (Salaries and Allowances and Conditions of Service of Chairman/Vice- Chairman/Members) Rules, 1985.

6

Central Freedom Fighters.

Central Govt. Freedom Fighters Scheme, 1972. Swatantrata Sainik Samman Pension Scheme, 1980.

7

Members of Parliament.

Salary, Allowances and Pension of Members of Parliament, Act, 1954.

8

Former Presidents of India.

President’s (Emoluments and Pension) Act, 1951 as amended from time to time.

7.3    Determination and Authorisation of the Amounts Of Pension and Gratuity.

7.3.1    In order that pension payment is made expeditiously, the Head of Office of the Ministry/ Department undertakes the work of preparation of pension papers, with reference to the provisions of the rules applicable, two years before the date of superannuation and complete the pension papers eight months prior to the date of retirement of Govt. Servant and forward the same to the Accounts Officer alongwith Service Book duly completed/upto-date and any other documents relied upon for the verification of service but not later than six months before the date of retirement of the Govt. servant.

7.3.2    The Accounts Officer concerned, after applying the requisite checks, prepares Pension Payment Order in the proforma given in CAM-52. The pensioner’s portion as well as disburser’s portion should be got printed in book form with a thick cloth bound cover.

7.3.3    Central Pension Accounting Office will furnish to each Department annually a list of running serial numbers to be allocated to pension payment orders issued on and after 1st January 1990. These numbers are to be used only up to 31st December each year. The serial numbers of Pension Payment Orders remaining unused with PPO Issuing Authorities on 31st December will stand frozen. The details of frozen numbers should be intimated to the CPAO by the end of January every year. However, the new numbers supplied by Central Pension Accounting Office will be allocated in respect of Pension Payment Orders issued on and after 1st January each year irrespective of actual date of retirement. The criteria for issuing new serial numbers will be the date of issue of Pension Payment Orders and has no relevance to the date of retirement or date of commencement of pension. The system followed for allotment of numbers is that each PPO comprises of 12 digits- first five digits indicate the code number of PPO Issuing Authority under which it has been rendering accounts to the Controller General of Accounts, next two digits show the year of issue, next four digits indicate the sequential number of the PPO and last digit as check digit for the purpose of computer. For example, PPO bearing number 709659101302 means that PPO has been issued by AG Madhya Pradesh. It has been issued in the 1991 and it is 130th PPO issued by that PPO issuing authority. The Accounts Officer concerned after allocating the PPO number out of the list of PPO numbers supplied by the Central Pension Accounting Office, will enter the same in the Register in Annexure of the proforma given in CAM -52B Terminal Benefits Register.

7.3.4    In order that pension is disbursed to the pensioner on due date, the various authorities involved will observe the following time schedule.

Name of the Authority

Time Schedule

1

PPO Issuing Authority

Despatch/Delivery of PPO by the Accounts Officer to the Central Pension Accounting Office in case of payment through Authorised Public Sector Bank or to the pensioner opting to draw pension from Departmentalised Pay and Accounts Office, on the last working day of the month preceding the month of retirement.

2

Central Pension Accounting Office

Despatch of PPO by Central Pension Accounting Office to Link Branch of Public Sector Bank by 20th of the month of retirement.

3

Link Branch

Despatch of PPO by Link Branch to paying Branch by 23rd of the month of retirement.

4

Paying Branch

Paying Branch will complete all formalities and ensure that the pension has been credited to the pensioner’s account on due date.

7.3.5    The PPO Issuing Authority, Central Pension Accounting Office and Link Branches will keep the pensioner informed of the issue of PPO and about its subsequent movements at all stages.

7.4    Authorities Competent to issue Pension payment Orders.

7.4.1    The authorities who are competent to issue PPOs to various categories of pensioners are indicated below:-

 

Category of pensioners

Authority by whom 
the PPO to be issued.

1

Central Govt. (Civil) employees retiring/dying from Ministries/ Departments and their family members.

Respective Pay and Accounts Officer of the Ministry/Department.

2

(a) Pensioners (including All India Service Officers borne on U.T. cadre) belonging to U.T. Administration. 

Respective Pay and Accounts Officer of the Union Territory. Respective Accountant General of the Union Territory.

(i) Whose accounts have been separated from Audit.
(ii)  Whose accounts have not been separated from Audit.

(b)  

Pensioners belonging to All India Service (U.T. cadre) and retiring from U.T. Governments with legislatures.

 
(i)

Whose accounts have been separated from Audit.

Respective Pay and Accounts Officer of the Union Territory.

(ii)

Whose accounts have not been separated from Audit.

Respective Accountant General of the Union Territory.

3

Supreme Court Judges and Chairman/Vice Chairman/Members of C.A.T.

Respective Pay and Accounts Officer of the Supreme Court /Tribunal.

4

High Court Judges

Respective State Accountants Genenal.

5

Central Freedom Fighters

Pay and Accounts Officer (Pensions and Misc.) Ministry of Home Affairs.

6

Ex- Members of Parliament

Respective Pay and Accounts Officer of Lok Sabha/Rajya Sabha Secretariat.

Note:    In cases where the original PPOs were issued by the Accountant General before departmentalisation, amendments to PPOs revising the original pension will be issued by the concerned departmentalised PAO.

7.5    Mode of Disbursal of pension and Transmission of pension payment orders.

7.5.1    The disbursement of pension relating to Central Civil Pension/All India Service Officers borne of U.T. cadres/Supreme Court and High Court Judges/Central Freedom Fighters/Chairman/Vice Chairman/Members of CAT/Ex-Members of Parliament/the Ex-President of India will be authorised only through four channels viz.:

  1. Public Sector Bank.
  2. Pay and Accounts Offices.
  3. Money Orders and
  4. Treasuries (For High Court Judges only).

So far as disbursal of pension through Public Sector Banks is concerned, the Chief Controller/Controller/Deputy Controller of Accounts in charge of the Accounting Organisation, Accountants General and Director of Accounts, as the case may be, will forward for the first time the ‘Facsimile of Special Seal’ and specimen signatures of the Accounts Officer entrusted with the issuing of PPOs to the Central Pension Accounting Office. Subsequently, in the event of a change in the incumbency of the nominated Accounts Officer, the specimen signature of the new officer will be sent to the Central Pension Accounting Office duly attested by the relieved officer.

7.5.2    All PPOs and subsequent amendments to PPOs issued by PPO issuing authorities will be sent to the Central Pension Accounting Office under Special Seal Authority for arranging payment through Public Sector Banks irrespective of whether payment is to be made through Public Sector Bank at the same station or at out station. These PPOs will be sent to Central Pension Accounting Office under the forwarding letter in Annexure H & H-1 to this Chapter.

7.5.3    The Central Pension Accounting Office will enter the particulars thereof viz. PPO No and date, class of pension, name of pensioners, Department/Ministry in which pensioner was last serving, Accounts Officer issuing PPO with Code No., date of retirement of pensioner, date of commencement of pension, gross amount of monthly pension, commutation of pension, family pension, reduced amount of monthly pension etc, in the Central Data Bank and transmit the PPO to the link Branch of the Public Sector Bank for arranging payment through the paying Branch desired by the pensioner.

7.5.4    The detailed instructions to be followed by Public Sector Banks in crediting pension into the pensioner’s account, keeping records of PPOs received from Central Branch to paying Branch, keeping the pensioners informed of the movement of pensionary documents, duties and functions of paying Branch before starting payment, functions of Link Branch for obtaining reimbursement of payment made, reimbursement to Public Sector Banks, certificates to be furnished by the pensioners, procedure for transfer of pension payments from one branch/Bank to another, payment of relief to pensioners and payment of family pension, etc. have been incorporated in the book, titled ‘Scheme for Payment of Pensions to Central Govt. Civil pensioners by Public Sector Banks’.

7.5.5    In order to ensure that arrears of pension becoming due to pensioners on account of delayed finalisation of pension cases or for other reasons for long time, say more than one year, have been correctly worked out and paid to the pensioners in accordance with the provisions of the various rules and orders applicable to the pensioners; the same will be paid by the Pay and Accounts Offices as indicated in Annexure D. Only current monthly pensions payable will be authorised the Public Sector Banks by transmitting the PPOs to Central Pension Accounting Office in accordance with the procedure outlined in para 7.5.2 above.

7.5.6    In case the pensioner opting to draw pension through Public Sector Bank dies before the PPO is sent to Central Pension Accounting Office, payment of arrears of pension to the heirs of deceased Pensioner will be made by Pay and Accounts Office and that PPO will be sent to CPAO for authorising family pension only to the family of deceased Govt. Servant.

7.5.7    The Pay and Accounts Officer of the Department/ Ministry will arrange to issue the necessary Pension Payment Order to the pensioner who desires to draw pension directly from the concerned Pay and Accounts Officer. The disbursement of pension will be made normal by the Pay and Accounts Office by cheque or demand draft by booking the expenditure to the final head of account in his books. In case of disbursement of pension by money order, the procedure prescribed in Annexure ‘B’ shall be followed.

7.5.8    Since a Central Data Bank is to be constructed in the Central Pension Accounting Office, all PPO issuing authorities will furnish an abstract of PPO in the format as indicated in Annexure ‘C’ to this chapter in respect of pensioners who desired to draw pension through Pay and Accounts Offices or Money Order. This abstract is required to be sent to the Central Pension Accounting Office at the time of issuing the PPO. However, at the time of making monthly payment of pension or payment of arrears of pension as indicated in para 7.5.5 above, the pension disbursing authority will prepare a schedule of payments in the format as shown in Annexure ‘D’ to this chapter and send the same to the Central Pension Accounting Office by 10th of each month. In case a schedule in any particular month has undergone a change, compared to the preceding month due to change of class of pension or entitlement or non-release of pension for want of submission of any certificate by the pensioner as required under the rules or death of pensioner or for any reason, a mention of the same will be made in the remarks column of schedule indicating authority or detailed reasons thereof. The timely submission of schedule of payment will be watched by Pension Disbursing Authority through Calendar of Returns.

7.6    DISBURSAL OF PENSION TO THE EXISTING PENSIONERS THROUGH TREASURIES

7.6.1    The existing arrangement for drawal of pension from the treasury counters by the existing Central Civil pensioners and Central Freedom Fighters where PPOs were issued before 1st January, 1990 will continue to be followed. The settlement of payments made on this account will be in the manner indicated in para 7.11.2.

7.6.2    In respect of existing pensioners drawing pension through treasury counters, all amendments to PPOs received from PPO issuing authorites prior to 1st January, 1990 will be transmitted by Central Pension Accounting Office to the Treasury Officers under Special Seal Authority. An impression of special seal together with specimen signatures of Pay and Accounts Officers of Central Pension Accounting Office who have been authorised to forward the papers to Treasury Officer have been forwarded for the first time to the Comptroller and Auditor General of India for onward transmission to the Accountant General for counter signature and forwarding the same to the Treasury Officers. In the event of a change in the incumbency of the Pay and Accounts Officer of Central Pension Accounting Office, the specimen signature of the new officer will be sent to the Treasury Officer duly attested by the relieved officer. The Treasury Officer will keep the specimen signatures of Pay and Accounts Officers and the impression of the Special Seal so received on their records.

7.6.3    The window of payment of pension through the Treasuries in respect of the PPOs issued on and after 1st January, 1990 has totally been closed pursuant to the instructions of the Comptroller and Auditor General of India.

7.7    PROCEDURE FOR SWITCHOVER OF PAYMENT CHANNEL

7.7.1    A switch-over of payment is permissible in the following cases:-

  1. Treasury Officer to authorised Public Sector Bank.
  2. Pay and Accounts Office to Public Sector Bank.
  3. One Pay and Accounts Office to another of the same Ministry/Department at a different station.

7.7.2    The applications for switch over by the existing pensioners will be made in duplicate as given in Annexure ‘E’ to the Pension Disbursing Authority in all the cases mentioned in para 7.7.1 above who will forward the same to Central Pension Accounting Office through the nominated Pay and Accounts Officer after embossing the same with the Special Seal except in the case of Treasury Officers who will send the PPOs and other documents direct to the Central Pension Accounting Office. Before sending the PPOs and other supporting documents to Central Pension Accounting Office, it will be seen that:

(i)    PPOs are corrected up to date and all amendments to the PPOs are accompanied with the disburser’s portion of the PPO.

(ii)    Basic pension before commutation, reduced pension after commutation and the commuted value of pension paid have been distinctly shown.

(iii)    Revised family pension has been shown in the PPO.

(iv)    Name of the department from which the pensioner retired has been distinctly indicated in the disburser’s portion of the PPO.

(v)    Details of the payments made are enclosed with the PPO.

(vi)    A certificate to the effect that with payment of pension has been made up to the month …………… and that PPO consists of ………………… continuation sheets have been recorded.

(vii)    In the event of replacement of the original Disburser’s portion of PPO, a certificate is to be recorded indicating the manner in whish the original disburser’s portion of the PPO has been disposed of with a view to eliminating the chances of misuse of the original disburser’s portion by any unscrupulous person.

7.7.3    A switch over of payment of pension from Public Sector Bank to Treasury or from Pay and Accounts Office to Treasury or from one treasury to another is prohibited in view of the provisions contained in para 7.6.3 Supra.

7.8    COMMUTATION OF PENSION

7.8.1    Commutation of pension is governed by the Central Civil Services (Commutation of pension Rules 1981.These Rules are applicable to all Government Servants who are entitled to Pension under Central Civil Services (Pension) Rules 1972. Commutation of pension is allowed either on medical examination or without medical examination as specified in the Rules. However, a Government servant against whom departmental or judicial proceedings have been instituted, cannot avail of commutation benefit during pendency of such proceedings. A fraction not exceeding forty percent of pension is to be commuted by the Government servant. If the fraction of pension to be commuted results in a fraction of rupee, such fraction should be ignored. The commuted value of the pension shall be worked out with reference to the Table of the values prescribed from tome to time and applicable to the applicant on the date on which the commutation becomes absolute. The commuted value shall be expressed and paid in whole rupee.

7.8.2    In case a Government servant retiring on superannuation desires authorisation for payment of the commuted value of the pension at the time of the issue of the pension payment order and applies for commutation along with the pension papers not later than three months before the date of retirement, the Accounts Officer shall authorise the Head of the office to draw the amount of the commuted value of pension by submission of a bill to him. On receipt of such a bill the Accounts Officer will issue a cheque/draft superscribed not payable before the date following the date of retirement of the pensioner. The Accounts Officer shall also indicate in the PPO the fact that the commuted value of pension has been authorised separately for payment through the Drawing and Disbursing Officer and that the monthly pension has correspondingly been reduced from its inception (the gross pension and the amount commuted shall continue to be exhibited on the PPO).

7.8.3    In a case where the pensioner has been drawing pension through the Public Sector Bank and the Government servant retiring on superannuation has not been paid commuted value of the pension by the Head of the office on the basis of authorisation issued by the Accounts Officer, the lump sum payment of partly commuted pension becoming due would be made on receipt of authorisation in letter form as shown in Annexure ‘I’ from the Pay and Accounts Officer or the Ministry/Department or the Accounts Officer of the Ministry or the Department of the Union Territory Government/Administration through a separate authority letter. The payment Authority will be communicated to the concerned paying branch through Central Pension Accounting Office in accordance with the procedure indicated in para 7 of the Scheme for Payment of Pensions to Central Government Civil Pensioners by Public Sector Banks.

7.9    ALLOCATION OF THE LIABILITY ON ACCOUNT OF PENSIONARY CHARGES OF GOVERNMENT SERVANTS

7.9.1    The system of allocation of pensionary liability on account of pensionary charges of Government Servant who has rendered service under more than one department among the Departments of the Government of India including Railways, Post, Telecommunications and Defence Department as well as Union Territory Governments with or without legislature has been dispensed with. Accordingly, the liability for pension including gratuity will be borne in full by the Department to which the Government Servant permanently belongs at the time of retirement.

7.9.2    With effect from 1st April 1987, the liability for pension including gratuity will be borne in full by Central/ State Government to which the Government servant permanently belongs at the time of retirement. Accordingly, now no recovery of proportionate pension will be made from Central/State Govt. under whom he had served.

7.9.3    Allocation of pension should continue to be made in those cases where pension had been sanctioned prior to 1.4.87. Further, in respect of pension cases where allocation of pension is governed by the provisions of the State Act, 1953 and the States Reorganisation Act, 1956, allocation of pension between the States concerned will continue to be made.

7.10    PAYMENT OF PENSIONS TO STATE GOVERNMENT EMPLOYEES AND ALL INDIA SERVICE OFFICERS SETTLED IN THE UNION TERRITORY

7.10.1    The pensioners belonging to the State Governments and All India Service Officers residing in the Union Territory of Delhi have been permitted by the Delhi Administration to avail themselves of the facility of drawing their pensions through Public Sector Banks in the Union Territory of Delhi. The Controller of Accounts, Delhi Administration will, in such cases, issue necessary authorisation/instructions to the concerned Public Sector Banks for payment of pension to individual pensioners. The reimbursement to the bank will be made by Delhi Administration in the first instance. The payments thus made will be distinctly shown by the bank in the payment scroll of Delhi Administration. Thereafter, the Controller of Accounts, Delhi Administration will raise necessary debits against the concerned State Govts/Union Territories for obtaining reimbursement of the amounts so paid from the concerned Accounting Authority of State Government/Union Territory.

7.11    PAYMENT OF PENSIONS TO CENTRAL CIVIL PENSIONERS/ CENTRAL FREEDOM FIGHTERS

7.11.1    Payment of through Public Sector Banks

After authorising pension payments through Public Sector Banks as prescribed in the “Scheme for Payment of Pensions through Public Sector Banks”, the concerned Public Sector Bank would arrange to make payment of pension by credit to the Saving Bank/Current accounts of the pensioners. On receipt of debit advice and scrolls supported by necessary documents from the Reserve Bank of India/State Bank of India or its subsidiary banks transacting Govt. business at the District Head quarters, the Central Pension Accounting Office will check the scrolls, with the reference to Central Data Bank created for the purpose and check the authenticity of the amounts paid. After carrying out necessary checks of scrolls and supporting documents, the amount paid by PSBs to Central (Civil) Pensioners/Central Freedom Fighters will be debited to the major head ‘2071 - Pension and other Retirement Benefits; 01 Civil” and major head ‘2235 - Social Security and Welfare - 60 - other Social Security and Welfare Programmes - 107- Swatantrata Sainik Samman Pension Scheme respectively per contra credit to major head “8675 - Deposits with Reserve Bank: 101 - Central Cicvil” if the reimbursement is made to the Public Sector Bank by the branch of the Reserve Bank of India. If the reimbursement is made to Public Sector Bank by the State Bank of India or its subsidiary transacting Govt. business at district head quarter, the Central Pension Accounting Office will initially credit the major head ‘8658 suspense Account- 108-Public Sector Bank Suspense……………….” (Name of the PSB). On receipt of date-wise monthly statement from GAD Mumbai in case of reimbursement made by the State Bank of India or on receipt of date-wise monthly statement from the concerned link cell at Nagpur in case of reimbursement made by the subsidiary of the State Bank of India transacting Govt. business at District Head quarter, the suspense head will be cleared by minus (-) credit to the head ‘8658 Suspense Account - 108 - Public Sector Bank Suspense ………… (Name of the PSB) by per contra credit to the head ‘8675 Deposit with Reserve Bank - 101 Central Civil.

7.11.2    Payment at Treasury Counter

The amount of pension paid at Treasury counters will initially be debited in the ‘State Section’ of Treasury Accounts under the head ‘8658 Suspense Accounts; 101 - Pay and Accounts Office Suspense -Transactions adjustable by Pay and Accounts Officer - Central Pension Accounting Office. On receipt of Treasury accounts in respect of such transactions the State Accountant General will book the expenditure in State Section of his accounts under the above suspense head and raise a debit claim of the pension paid through treasuries on monthly basis against the Central Pension Accounting Office duly supported by schedule of payment in Asnnexure ‘D-1’ for settlement by cheque/demand draft. The Treasury Offices will send the paid vouchers directly to the Central Pension Accounting Office.

On receipt of the claim from the State Accountant General, the Central Pension Accounting Office will conduct prima facie checks to ensure that all pension vouchers relate to it and thereafter the Central Pension Accounting Office will generate a Register of Inward claims in Annexure ‘F’. Column 1 to 7 of the Annexure shall be filled up through Computer System. Thereafter a voucher shall be prepared for making payment to the State Accountant General by a category ‘C’ cheque by debiting the amount to the final heads of account as indicated in para 7.11.1 above by per contra credit to the major head ‘8670 cheques and Bills 102 - PAO cheques”. The cheque with a forwarding letter in Form CAM 54 shall be forwarded to the A.G. concerned. The balance under ‘PAO cheques’ will be cleared by the Central Pension Accounting Office subsequently on receipt of payment scroll from the bank by affording credit to the major head ‘8675 - Deposits with Reserve Bank 101 - Central Civil’.

Note:    For Central Govt. Civil pensioners and Central Freedom Fighters availing the facility of drawal of pension at Treasury Counters of A.G. (A. &. E.), West Bengal, the accounting procedure will be the same as mentioned in Para 7.11.2 above.

7.12    ACCOUNTAL OF PENSIONS TO HIGH COURT JUDGES

7.12.1    The channels through which pension is drawn by retired High Court Judges are as under.

  1. Public Sector Banks.
  2. Treasuries.

For accounting adjustment of pensions paid to the retired High Court Judges through the Public Sector Banks, the procedure as laid down in para 7.11.1 above will be followed mutatis mutandis.

For pension paid through the counters of treasuries, the procedure as laid down in para 7.11.2 above will be followed mutatis mutandis. The schedules of payment sent in support of the debit claims would be prominently marked 'Pension to High Court Judges’. The claim for reimbursement of pension paid to retired High court Judges shall be raised separately from similar other claims in respect of pension paid to Central (Civil) pension and to Freedom Fighters.

7.12.2    RECOVERY OF AMOUNT OF PENSION PAID TO HIGH COURT JUDGES IN TERMS OF ARTICLE 290 OF CONSTITUTION OF INDIA

In terms of Article 290 of the Constitution of India, the charges for the payment of pension to the retired High Court Judges are to be borne by the respective State Governments. After reimbursement to PSBs on account of pension paid through the Public Sector Banks to the retired High Court Judges and reimbursement of the claims received from the State Accountants General on account of payment of their pension at State Treasuries, the scrolls/schedules of payment/vouchers shall be segregated State-wise and monthly as well as quarterly statements shall be generated on computer by the Central Pension Accounting Office. The figures appearing therein shall be reconciled monthly with the figures booked by Computer System from both the sources indicated in para 7.12.1. The CPAO will then take action to claim reimbursement of the reconciled figures as generated through Computer by debiting the same to the head ‘8658 Suspense Accounts’ - PAO Suspense - Transactions adjustable by A.G. …………….. ’ by per contra credit to the minor head ‘106 pensionary charge in respect of the High Court Judges recovered from State Governments’ subordinate to sub-major head ’01 Civil’ under major head ‘0071 contributions and Recoveries towards pension and other Retirement Benefits. The CPAO will thereafter send an outward claim to the Accountant General concerned on quarterly basis viz. for the quarters ending June, September and December in Annexure ‘G’ supported by schedule of payment in Data Input Sheet. The claims for January and February will however, be sent on monthly basis. In respect of transactions relating to the month of March, the debit shall be raised on weekly intervals against the A.G. concerned. In case of transactions arising on or after 25th March, telegraphic advices shall be sent to the A.G. concerned.

On receipt of cheque/demand draft from the A.G. concerned, a note shall be kept in column 6 of statement in Annexure ‘G’. The cheque/demand draft will be remitted to the bank along with challan. On receipt of clearance memo from the bank, the Central Pension Accounting Office will prepare D.I. sheet debiting the major head ‘8675 Deposits with Reserve Bank, Central - Civil’ by per contra minus debit to ‘8658 Suspense Account - PAO Suspense- transactions adjustable by A.G. ……………. ’.

7.13    PAYMENT OF PENSION IN NEPAL

7.13.1    The following procedure will be followed for payment of pensions in Nepal:-

(A).    Payment of Defence pensions will be made by the Military Attache to the Indian Mission in Kathmandu on the basis of authority from Controller of Defence Accounts concerned and the expenditure would be booked under the head ‘8658 - Suspense Account. PAO Suspense - transactions adjustable by Chief Controller of Defence Accounts (Pensions) Allahabad and included in the monthly cash account of the Embassy rendered to the Chief Controller of Accounts, Ministry of External Affairs. The Schedule with supporting vouchers will, however, be sent by the Military Attache in Kathmandu directly to the Chief Controller of Defence Accounts (Pensions) Allahabad for necessary adjustment to the final head. A copy of the Schedule will be attached to the cash account by the Embassy to enable the Chief Controller of Accounts, Ministry of External Affairs to effect monetary settlement with the Chief CDA (Pensions), Allahabad.

Note:    The Chief Controller of Defence Accounts (Pension) Allahabad will also accept debits for payments other than pensions based on authorities issued by various C.D.As.

(B). (i)    In respect of pension/gratuity payments to the personnel of Assam Rifles, the PAO Assam Rifles, Ministry of Home Affairs, will forward the PPOs under Special Seal Authority to the Central Pension Accounting Office which after creating master data in the computer will forward the same under Special Seal Authority direct to the Mission in Kathmandu. The specimen signature of the PAO in the CPAO and impression of his Special Seal for the first time will be forwarded to the Mission through the Chief Controller of Accounts, Ministry of External Affairs,. Subsequently, in the event of the change in the incumbency of the PAO of the Central Pension Accounting Office, the specimen signature of the new officer will be sent duly attested by the relieved officer.

Note:    The payment of pension to ex-servicemen of Assam Rifles may be made through sub-post office at Vijaynagar in Arunachal Pradesh as a special case. The debit on this account will be passed on by the Director of Postal Accounts ………………….. to the PAO, Assam Rifles Shillong who after reimbursing the same will debit it to the final head of account in his books.

(ii).    In respect of other Central Govt. Deptts. the PPOs under the Special Seal will be sent to Central Pension Accounting Office which, after creating Central Data Bank in the computer, will send the same to the Mission in Kathmandu.

(iii).    These pension/gratuity payments will be adjusted to the final head under the major head “2071 -Pension and other retirement benefits” in the books of Chief Controller of Accounts, Min. of External Affairs. Transactions relating to payments other than pension pertaining to Central Civil Ministries/ Departments, etc. appearing in the Cash Account of Embassy of India, Kathmandu, will be settled with the concerned PAOs by the Chief Controller of Accounts, Min. of External Affairs.

(iv).    The Chief Controller of Accounts, M/o External Affairs, will send the vouchers relating to such payments pension and gratuity both in respect of Assam Rifles Personnel as well as other Central Govt. Deptt. pensioners along with certified lists of payments to the Central Pension Accounting Office for post check and record in his office and for producing them to Statutory Audit Parties, whenever required.

(v).    The procedure prescribed in (iii) & (iv) above will also be applicable to payments which continue to be made based on pension payment orders issued under Special Seal by erstwhile Accountant General, Central Revenues prior to Departmentalisation of Union Govt.(Civil) Accounts.

(vi).    Pension Payment Orders issued by the State Accountants General in respect of State Govt. pensioners will be routed through the Chief Controller of Accounts, Min. of External Affairs to the Mission in Kathmandu for arranging payments. Vouchers relating to such payments received along with the monthly cash account from the Mission by the Chief Controller of Accounts, Ministry of External Affairs will be accounted for under ‘8658 - Suspense Accounts - PAO Suspense. Transactions adjustable by State A.G’. as usual and forwarded to the Accountants General concerned for obtaining reimbursement.

7.14    PAYMENT OF PENSION TO CENTRAL CIVIL PENSIONERS IN SIKKIM

7.14.1    The pension to Central Civil Pensioners will be disbursed in Sikkim, in future, only through State Bank of India, Sikkim. The detailed procedure to be followed, in such cases, will be the same as outlined in para 7.5 above.

7.14.2    Finance Dept. of the Govt. of Sikkim will continue to make payment of pensions to the existing Central Civil Pensioners and after making payment will claim reimbursement from the Central Pension Accounting Office duly supported by relevant vouchers and other documents. On receipt of the claim and after necessary scrutiny thereof, the Central Pension Accounting Office will reimburse the amount by Demand draft drawn in favour of Secretary, Finance Deptt. Govt. of Sikkim, Gangtok and account for the debit under the final head of account.

7.15    ACCOUNTAL OF PAYMENT OF PENSION TO FOREIGN PENSIONERS IN INDIA

7.15.1    Broadly speaking the following categories of foreign pensioners who are Indian nationals are receiving payment of their pension in India:-

  1. Burma Civilian Pensioners/Family Pensioners
  2. Singapore Pensioners
  3. Sri Lanka Pensioners
  4. Pakistan Civil Pensioners/Family Pensioners.

7.15.2    Burma Civilian Pensioners/Family Pensioners

In the case of Burma Government pensioners who are Indian nationals, necessary sanction/PPO will be issued by the Accountant General, Burma and sent to the Accountant General of the state where the pensioners intend to receive their pension. The pensioners will draw their pensions from the Treasury offices. The expenditure on this account will be debited by the State Accountant General against the major head ‘8679 - Account with Government of other Countries - Government of Burma’. The State Accountant General will send a debit claim to the Accountant General Burma duly supported by paid vouchers. Simultaneously he will also send necessary advice to the Reserve Bank of India, Central Accounts Section, Nagpur for obtaining necessary reimbursement from the foreign Government. On receipt of necessary reimbursement advice from the RBI, CAS, Nagpur, the transitory head of account 8679 -Account with Government of other Countries will be cleared and paired off by the state Accountant General.

The State Accountants General will also be responsible for issuing necessary amendment to the Pension Payment Orders in cases where the Burma Civilian Pensioners/Family Pensioners are drawing their pensions from treasuries located under their jurisdiction. In the case of pensioners drawing their pension from treasuries located in Union Territories, the work of issue of amendments, etc. will be undertaken by the Pay and Accounts Officer, Department of Economic Affairs, New Delhi.

In the case of Burma Government pensioners who are drawing their pensions from Treasury offices in Union Territories (with/without legislature), the Accountant General or Pay and Accounts Officer (where the accounts have been departmentalised) will raise necessary debit against the Pay and Accounts Officer (Foreign claims), Department of Economic Affairs, New Delhi. After making reimbursement to the Accountant General or Pay and Accounts Office of the Union Territory, as the case my be, by debit to the transitory head of Account ‘8679 - Accounts with Govts. of other countries’, the Pay and Accounts Officer, Department of Economic Affairs, New Delhi will send an advice to the Reserve Bank of India, Central Accounts Section, Nagpur for obtaining necessary reimbursement from the foreign Government. The debit lying under the head 8679 - Account with Governments of other Countries will be cleared by the Pay and Accounts Officer, Deptt. of Economic Affairs on receipt of advice of reimbursement from the RBI, CAS, Nagpur.

In order to mitigate the hardship of the Burma Civilian pensioners/family pensioners, the Government of India have sanctioned to them ad-hoc ex-gratia allowance and relief on pension as admissible to Central Govt. pensioners with effect from 1.6.87. The ex-gratia allowance will be sanctioned by the A.G. concerned under whose jurisdiction the pensioner was receiving pension. The extra liability on this account will be debited by the State Accountant General in State Section of his account under the head ‘8658 Suspense Accounts’ and settled with the Pay and Accounts Officer, Central Pension Accounting Office, in terms of Art. 5.17 of Account Code for Accountants General.

7.15.3    Singapore/Sri Lanka Pensioners

In the case of Singapore and Sri Lanka Pensioners, sanctions/Pension Payment Orders giving name of the pensioner, his full postal address, PPO No., amount of basic pension and any other relief on pension, etc. (both in foreign currency as well as in Indian currency with rate of exchange applicable) will be communicated by the foreign Governments to the Pay and Accounts Officer, Deptt. of Economic Affairs with copy to the Accountant General or Pay and Accounts Officer (where the accounts have been departmentalised), as the case may be, of the State/Union Territory in whose jurisdiction the pensioner is residing and intends to draw pension. On receipt of sanction/PPO as above, the Pay and Accounts Officer, Department of Economic Affairs will issue necessary Special Seal Authority to the Accountant General or the Pay and Accounts Officer concerned, as the case may be, with copy to the Foreign Government as well as to the pensioners. After making payment , the Treasury Officer will send the pension vouchers to the Accountant General with his monthly cash account. The Accountant General will debit the expenditure in state Section of his accounts under the head ‘8658 Suspense Accounts - Pay and Accounts Office Suspense’ and claim reimbursement from the Pay and Accounts Officer, Department of Economic Affairs. Similarly, the Pay and Accounts Officer of the Union Territory (where the accounts have been departmentalised) will claim reimbursement after debiting the expenditure to the above suspense head by sending a reimbursement claim to the Pay and Accounts Officer, Deptt. of Economic Affairs. On receipt of such claims from the Accountant General or the Pay and Accounts Officer, as the case may be, the Pay and Accounts Officer, Deptt. of Economic Affairs will reimburse the claim as above by debiting a transitory head ‘8679 Accounts with Government of other Countries’ and prefer a claim duly supported by the paid vouchers, against the foreign Government . The foreign Government on receipt of such claims makes reimbursement by demand draft in favour of the Pay and Accounts Officer, Economic Affairs after exercising necessary checks. The head ‘8679 Accounts with Government of other Countries is cleared when the credit on account of the demand draft appears in the bank scroll.

In fresh cases arising in future, the Pay and Accounts Officer, Deptt. of Economic Affairs will arrange to make payment of such pensions directly by crossed cheque/bank draft on receipt of a pre-receipted bill.

7.15.4    Pakistan Civil Pensioners/Family Pensioners

In the case of Pakistan (including Bangla Desh) Civil Pensioners/Family Pensioners, the following two types of payments are made on behalf of Pakistan/Bangladesh:-

(i)    Provisional pension under Indo-Pak Provisional Payment Scheme.

Pensions under Indo-Pakistan Provisional Pension Payment Scheme are sanctioned by the officer in charge ‘Central Claims Organisation under the Rehabilitation Division of Ministry of Home Affairs (previously Ministry/Department of Rehabilitation). On the basis of such sanctions, the Pay and Accounts Officer (Rehabilitation) will authorise the State Accountant General concerned to make payment after due verification of the identity of the person. After making payment by debiting the Suspense head 8658 Suspense Accounts - PAO Suspense, etc., the Accountant General prefers an outward claim duly supported by the paid vouchers to the Pay and Accounts Officer (Rehabilitation) who will reimburse the claim by debit to the Suspense head ‘8658- Suspense Accounts- payment on behalf of Pakistan/transactions on behalf of Bangla Desh for eventually raising of a debit against the foreign governments. The above suspense head would be cleared on receipt of reimbursement from the foreign governments.

(ii)    Provisional pension under the Ad-hoc payment scheme of Department of Rehabilitation.

In the case of Government pensioners and the pensioners of former princely states and of local bodies who migrated to India from West Pakistan after 31st Nov. 1960 and before the 1st April 1967, the Government of India sanctioned provisional payment of pension till an agreement is reached with Government of Pakistan for acceptance of the liability and transfer of their pension to India.

The pension in these cases will be authorised by the Ad-hoc Committee in the Central Claims Organisation to the Pay and Accounts Officer (Rehabilitation) who will arrange payment through the Accountant General of the State where the applicant desires payment. After making payment, the State Accountant General will obtain reimbursement form PAO (Rehabilitation). These payments are debited to the head 6235 - Loans for Social Security and Welfare - Rehabilitation - Displaced persons from former West Pakistan by the Pay and Accounts Officer (Rehabilitation). At present there is no agreement with the Government of Pakistan for reimbursement of claims under the Ad-hoc payment scheme. Payment made in such cases will be centralised in the books of Pay and Accounts Officer (Rehabilitation) till an agreement is reached.

There was no Family Pension Scheme at the time of the partition of the Country. The families of retired employees who migrated to India after partition were not sanctioned any Family Pension in the event of death of the pensioners. Government has now decided that cases of family pension may be divided into two categories:

  1. Cases where the name of the authority which had issued the PPO was known, and
  2. Others where no such details were available.

The procedure for finalising the cases of above categories will be as follows:

(i)    If the Accountant General’s office had issued the Pension Payment Order, the Accountant General concerned may issue authority to sanction ex-gratia family pension on the basis of the following documents:-

  1. Succession certificate from a Court, or
  2. Affidavit shown before a Magistrate, or
  3. Affidavit of the claimant on a plain paper supported by any two documents which may be acceptable to the Head of the Deptt./Pension Sanctioning Authority.

(ii)    In other cases where no details are available, it will be the responsibility of the Settlement Commissioner, Rehabilitation Division to process the cases for payment of ex-gratia family pension. On the basis of the sanction received from the Settlement Commissioner, the PPO will be issued by the PAO (pension and Misc.), Ministry of Home Affairs, New Delhi.

The extra liability on this account will be debited by the Accountant General to major head 8658 Suspense Accounts - PAO Suspense etc. and settled with the Pay and Accounts Officer, Central Pension Accounting Office.

In fresh cases arising in future, the Pay and Accounts Officer (Rehabilitation) will arrange payment of such pensions by crossed cheque/bank draft on receipt of pre-receipted bill from the beneficiary. The first payment in such cases will be made after proper verification on the basis of descriptive roll received from the Officer in charge (claims) alongwith the sanction letter.

7.15.5    ICS Family Pension Fund (Transferred)

The basic pension and graded relief admissible to Family Pensioners are communicated by Govt. of U.K. Based on such communications, the payment of Family Pension will be arranged by the Pay and Accounts Officer, Department of Economic Affairs, New Delhi. The total expenditure involved is initially booked under ‘8658 - Suspense Accounts - Pay and Accounts Officer Suspense’. After close of the financial year, reimbursement of the expenditure so incurred against ICS Family Pension Fund (Transferred) will be claimed from Govt. of U.K. through a Proforma Account, detailing therein name of such pensioner and details of payment made. No vouchers will however, be sent in support of the claim. On receipt of the Proforma Account from the Pay and Accounts Officer, Deptt. of Economic Affairs, the Govt. of U.K. will reimburse the claim by means of a demand draft. The above Suspense head will be cleared by minus debit when the credit in account of the said demand draft appears in bank scrolls.

7.15.6    ICS Family Pension Fund (Untransferred)

In this case the sanctions are issued by the Ministry of Home Affairs. Based on such sanctions payment will be made by the Pay and Accounts Officer, Dept. of Economic Affairs. In respect of this category of Family Pension, only basic pension is paid by the Govt. of U.K. The relief/grated relief on pension in these cases is still lying under the Suspense head till a decision is taken in this regard.

7.15.7    ICS Family Pension (Non-European Members)

In these cases also, necessary sanction is issued by the Ministry of Home Affairs. The payment of Family Pension will be made by the Pay and Accounts Officer, Dept. of Economic Affairs by debiting the major head ‘2071- Pensions and other Retirement Benefits; 01 - Civil; 200 other Pensions - Pensions under the ICS (NEM) Family Pension Fund’. In all these categories of ICS Family Pension Funds, payments will be made quarterly in advance i.e. for the quarters ending March, June, September and December. Necessary sanction giving therein the amount of pension admissible for the quarter in question will be sent to the widow and on receipt of duly pre-receipted bill from the pensioner, payment will be made by means of demand draft.

7.16    PAYMENT FROM COMPASSIONATE FUND OF GOVT. OF INDIA

7.16.1    Awards for payments from the Compassionate Fund fall under two categories namely:-

  1. Lump sum payments;
  2. Recurring payments to be made at quarterly intervals, in arrears.

7.16.2    In cases, where the award is for a lump sum amount, payment shall be made by crossed cheque/bank draft to the beneficiary after proper identification by the Pay and Accounts Officer of the Administrative Ministry/ Department on the basis of the sanction issued by the Ministry/Department with the concurrence of the Establishment Division of the Ministry of Finance and bill in the Form CAM-67 submitted by the Drawing and Disbursing Officer. A descriptive troll of the beneficiary will be enclosed with the sanction . The expenditure on this account will be classified under major head ‘2235 - Social Security and Welfare - other Social Security and Welfare Programmes - Other programmes - Payment from the Compassionate Fund’.

7.16.3    In cases where the award is of recurring nature and the payments are to be made at quarterly intervals, in arrears, the Administrative Ministry/Department will issue sanction as above. The sanction will be noted by the Pay and Accounts Officer in a separate Register to be maintained in Form CAM-25. At the time of first payment, a descriptive roll of the beneficiary will be sent along with the sanction. The PAO will make payment by crossed cheque/bank draft to the beneficiary on the expiry of each quarter to which the payment relates on submission of a pre-receipted bill in Form CAM-67 after proper identification. The payment will be debited to the head indicated in para 7.16.2 above. The payment through Public Sector Bank is not permitted in these cases.

7.17    POST PAYMENT CHECKS

7.17.1    The Central Pension Accounting Office will conduct post checks of payments of pension through the Computer System and any irregularities noticed during the course of post check will be communicated to the pension disbursing authority who will be responsible for carrying out necessary rectification. The rectification of irregularities will be watched by the Central Pension Accounting Office through the "Objection Book”.

7.17.2    The concerned Accountant General (Audit) will also conduct audit of pensionary payments in such manner and to such extent as the Comptroller and Auditor General of India may prescribe from time to time. The accounts, records and registers maintained in the branches of Public Sector Banks making pension payments and also in the Link Branches shall be open to audit by the Comptroller and Auditor General of India or any person appointed by the Government in this regard.

Annexure - A
(Para 7.1.1)

(To be published in the Gazette of India part II Section-3, Sub-section ii)

Ministry of Finance
Department of Economic Affairs
Budget Division

New Delhi the 31st December,1990.

NOTIFICATION

No.F.1(19)-B(R)/90 : In exercise of the powers conferred by the first proviso to sub-section(1) of Section 10 of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 (56 of 1971) and in partial modification of the order of the Government of India in the Ministry of Finance (Department of Economic Affairs) No. F.1(15)-B(AC)/76 dated 8.9.1976, the President, after consultation with the Comptroller and Auditor General of India, hereby relieves the Comptroller and Auditor General from the responsibility for compiling the accounts of:

  1. The Ministry of Finance relating to pensions: and
  2. The Ministry of Home Affairs relating to pensions to freedom fighters.

2.    This order shall come into force with effect from the financial year 1990-91. By order and in the name of the President.

Sd/-
(Smt. Janaki Kathpalia)
Officer on Special Duty (Budget)

To

The Manager
Government of India Press
New Delhi.

ANNEXURE -B
(Para 7.5.7)

Procedure for Payment of Pensions through Postal Money Orders

The payment of pension may be made by postal money order at the option of the pensioners, where the amount of monthly pension including relief on pension does not exceed Rs. 2000/-. Where this mode of payment is adopted, the detailed procedure given in part V Section IV of CTRs in general and Rule 360 therein in particular will be followed by the Pay and Accounts Officer mutatis mutandis. Some of the important instructions on payment of pension through postal money order are as under:-

1.    The pensioner who elects to have his pension paid by money order should present in person to the Pay and Accounts Office with a declaration to this effect with his copy of the PPO. The pensioner should be identified as per procedure laid down in rule 356 of CTR Vol. I. A separate file headed “Pension payable by money order” should be opened by the PAO and the declaration should be pasted in this file.

2.    Purchase of postal money order forms and their accounting

The money order forms (like service postage stamps) may be purchased in accordance with the instructions contained in Rule 123 of Central Govt. Account (Receipts and Payments) Rule, 1983 and the cost may be debited to the head “ Cost of Remittances by Money Orders” under the MH “2071 - Pensions and other Retirement Benefits”. Money orders forms will be purchased from nearest Post Office on payment by Cheque and a stock register of money order forms will be maintained by the Pay and Accounts Office and an account of receipt and issue of M.O. forms will be kept therein. The stock of the forms will be verified half yearly in August and February each year. Account of the M.O. forms will be submitted to the PAO on 15th of each month. Half yearly stock verification report should be submitted to CA/Dy.C.A. as the case may be. The submission of the register will be watched through Calendar of Returns. At the time of second half yearly stock taking i.e. in the month of February the cost of money order forms utilised for remitting pension to pensioners drawing pension in excess of Rs. 1,500/- P.M. plus relief thereof admissible from time to time may be debited to the head “Pension and Other Retirement Benefits” by minus debit to the head “Cost of Remittance by money order” where it was initially debited.

3.    Payment of Pension

Pension up to Rs. 1,500/- plus relief in pension admissible from time to time may at the request of the pensioner be remitted by postal money may at the request of the pensioner be remitted by postal money order at the cost of Govt. M.O. commission charges being shown as a distinct item in the pension bill and debited to the minor head “ Other Expenditure” under-“2071 - Pensions and Other Retirement Benefits”.

In respect of other pensioners drawing pension in excess of Rs 500/- the charges of remittances will be deducted from the amounts of pension. The deduction on account of M.O. Commission and cost of M.O. should be shown at the foot of the M.O. form the information of the recipient.

In order to facilitate, as far as practicable, receipt by the pensioner of his pension on the first of the next month the Pay and Accounts Officer should arrange remittance of pensions through postal money order during last week of the month which pension relates, superscribing the same as “Not payable before the first proximo”. However, in respect of pensions for the Month of March remittance should be arranged on or after the 1st day of April but not later than 10th of April.

The Pay and Accounts Office will prepare one cheque for the total amount of the bill in favour of the Post Master of nearest post office. A list in duplicate showing the amount to be remitted in each case which will be the amount of pension less money order commission will be prepared. All the Money Order forms duly filled in and marked prominently on the top of the M.O. form to be paid to the payee only” and signed by PAO should then be sent in bulk to the nearest post office along with the cheque and the list indicating the details of Commission charges, etc.

4.    Watching of Acknowledgement

In order to minimise the risk of fraud, the PAO should compare the signature on the money order receipt every month with the pensioners’ signature on the money order receipt every month with the pensioner's signature available on record or on the disburser’s portion of the PPO as per provision of rule 360 of CTR Vol. I. Next pension bill should not be drawn in respect of the pensioners till their acknowledgement is received. A reference to the pensioners to the effect that acknowledgement of the pension sent by M.O. for the month of …………………… has not been received should be made and formal receipt watched. The certificate stipulated in rule 360 (ix) of CTR Vol.1 that the PAO has satisfied himself that all pension indicated in the Schedule for the previous month have been paid to the proper person and that he has obtained all money order receipts in support of these payments and filed them in his office should be recorded in the Schedule for each month.

The various other checks prescribed in Rule 360 of CTRs Vol. 1 and other rules should be exercised while making payment by Money orders.

ANNEXURE ‘C’
(Para 7.5.8).

ABSTRACT OF PENSION PAYMENT ORDER (CIVIL PENIONER).

PENSION PARTICULARS:

  1. PPO NUMBER
  2. NAME OF PENSIONER
  3. DATE OF BIRTH OF PENSIONER
  4. CLASS OF PENSION
  5. ACCOUNTS OFFICER ISSUING PPO
  6. DEPARTMENT/MINISRTRY IN WHICH PENSIONER WAS LAST SERVING
  7. BASIC PENSION
  8. PROVISIONAL PENSION (IF ANY)
  9. DATE OF COMMENCEMENT OF PENSION
  10. PRESENT ADDRESS OF PENSIONER

COMMUTATION PARTICULARS, IF ANY:

  1. AMOUNT OF COMMUTED PENSION
  2. DATE OF COMMUNICATION OF PENSIOIN
  3. RESIDUAL PENSION PAYABLE AFTER COMMUTATION AND DATE FROM WHICH PAYABLE

FAMILY PENSION PARTICULARS, IF ANY:

  1. NAME OF RECIPIENT OF FAMILY PENSION AND HIS/HER AGE
  2. RELATIONSHIP WITH DECEASED GOVT. SERVANT
  3. FAMILY PENSION AT ENHANCED RATE : AMT………..FROM ………TO ………… 
  4. FAMILY PENSION AT NORMAL RATE : AMT………….FROM………..TO…………

ANNEXURE ‘D’
(PARAS 7.5.5 & 7.5.8)

SCHEDULE OF PENSION PAYMENTS FOR THE MONTH OF……………………...

NAME OF PAY AND ACCOUNTS OFFICE…………………………………………...

CODE NO. OF PAY AND ACCOUNTS OFFICE……………………………………….

Name of the pensioner

Name of Pension Payment Order

Period for which the pension is paid

Amount of pension

Recovery of over payment, if any

Income Tax deducted

Net amount paid

Allocation of pension

Rem
arks

Basic pension

Personal pension

Dearness Relief

1

2

3

4

5

6

7

8

9

 

 

               

ANEXURE D-1
(PARA 7.11.2)

ABSTRACT OF SCHEDULE OF PAYMENT OF PENSIONS

Sl. No.

Name of Treasury

Month to which pension relates

Superannuation & Retirement Allowance

Family Pension

1

2

3

4

5

 

 

       

 

High Court Judges

Pensions to legislators (Member of Parliament)

Central Freedom Fighters Pension

Commuted value of pension

Gratuity

6

7

8

9

10

 

 

       

 

Allocation of 
pension (if any)

Others (specify Category)

Gross Total

Income Tax Recovered

Net Amount paid.

Nomenclature of Government

Amount of Pension

11

12

13

14

15

 

 

       

ANNEXURE ‘E’
(Para 7.7.2)

APPLCATION FOR DRAWAL OF PENSION THROUGH
PUBLIC SECTOR BANK
(TO BE SUBMITTED IN DUPLICATE)

To

The Pension Disbursing Officer (Exact designation
Of the Officer to be indicated)
(Place).

Sir,

I opt to draw my pension through Public Sector Bank and give below the necessary particulars to enable you to make arrangements in this regard:

1.    PARTICULARS OF PENSIONER:

(a)    Name ………………………………………..

(b)    PPO No………………………………………

(c)    Present Address……………………………….

2.    PARTICULARS OF THE AUTHORISED PSB

(a)    Name ………………………………………

(b)    Branch where payment desired ……………………….

3.    *Pensioner’s S.B./Current Account No. at the Branch to which pension is to be credited.

Yours faithfully,

Place:
Date:
(Pension)

*(Not ‘joint’ or ‘either or survivor’ account)

Pensioner’s Specimen Signature……………………………

FOR USE IN THE OFFICE OF THE PENSION DISBURSING AUTHORITY.

Forwarded to the Central Pension Accounting Office for transmission to Link Branch of PSB ……………………………………… ………..(Name of Branch). The Disburser’s half of PPO of Shri/Smt./Km…………………………………. bearing No. ……… ……………….. is (are) sent herewith.

The pensioner has been paid pension @ Rs. …………… p.m. and dearness relief thereon @ Rs……… p.m. for the period up to the month of ……………….

Pension due from the month of …………………………. is to be arranged by the Bank.

(Pension Disbursing Authority)
(with Name & Seal)

Station :
Date :

ANNEXURE ‘F’
(PARA: 7.11.2)

REGISTER OF INWARD CLAIMS.

Sl.No.

No.& Date of letter with which account was received

Name of AG from which received

Period of Accounts

Debits

Credits

Net Debit

(1)

(2)

(3)

(4)

(5)

(6)

(7)

 

 

           

 

Particulars of Cheque sent to AG

Amount

No. & Date of letter forwarding Cheque/ Draft to AG

Date on which Cheque appeared in Scroll

No. & Date of Register sending DISO

Remarks

(8)

(9)

(10)

(11)

(12)

(13)

 

 

         

ANNEXURE ‘G’
(PARA 7.12.2)

STATEMENT OF OUTWARD ACCOUNTS IN RESPECT OF HIGH COURT JUDGES.

Sl. No.

Name of A.G. against which pension is adjustable

Period to which pension relate

Amount

No. & date of letter forwarding claim

No. & date of cheque received

Date of Scroll for credit of cheque

Initials of the A.O.

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

 

 

             

ANNEXURE ‘H’
(PARA 7.5.2)

Registered A/D (if sent by post)

Office of the Pay and Accounts Officer
Department of …………………………
Ministry of……………………………..
………………………………………….

To

The Pay and Accounts Officer,
Central Pension Accounting Office,
Ministry of Finance
Govt. of India
Trikoot-II, Bhikaji Cama Place
R.K. Puram, New Delhi - 110066.

Sir,

        A Pension Payment Order in favour of Shri/Smt………………………………………………………………………………details of which are given below is forwarded herewith for arranging payment.

Details

  1. PPO No. & date ………………………………………………………
  2. Category of pension………………………………………………….
  3. (a)    Amount of Basic pension Rs…………………………………….
    (b)    Family pension in the event of death of pensioner……………….

Enhanced Rate up to ………………………….
Normal Rate Rs. ………………………………
with effect from………………………………

  1. Date of commencement of pension ……………………………………….
  2. Name of Bank …………………………………………………………….
    Branch …………………………………………………………………….
    Location and Code No…………………………………………………….
    Account No………………………………………………………………..
    Distt. ……………………………………………
    State ……………………………………
  1. * Commutation not applied for /Commutation already paid/being authorised through DDO/Commutation authorised simultaneously through a separate letter.

Conditions attached to pension payment may be made subject to the conditions specified in the PPO as well as in the CCS (Pension) Rules and Treasury Rules.

* Strike out whichever is not applicable.

Yours faithfully,

PAY & ACCOUNTS OFFICER

Encl:

  1. PPO (Pensioner & Disburser’s portion).
  2. Photo.
  3. Specimen signature slip
  4. Option of the pensioner indicating Name and full address of the Authorised Public Sector Bank.

ANNEXURE H-I
(PARA 7.5.2)

Deptt./Ministry

To

The Pay and Accounts Officer
Central Pension Accounting Office
Ministry of Finance
Department of Expenditure
Trikoot-II, Bhikaji Cama Place
R.K. Puram
New Delhi- 110066.

Subject:    Revision of pension of Shri/Smt……………………………………………
                holder of PPO No……………………………………………………

 Sir,

I request you to make arrangement for carrying out the modification in both the halves of the said PPO as detailed below:

(a).    Revised pension Rs. …………………………………………….
        (Rupees……..………………………………)
        effective from ………………………….........

(b).    Revised pension commuted Rs. ……………………………
        (Rupees ……………………………………………………)

(c).    Revised Reduced Pension after commutation Rs.……………………………
        (Rupees ………………………………………………….)
        effective from ……………………………………………

 2. (a).    Differential commuted value paid or being arranged through Pay 
             and Accounts Office Rs.………………………………………
             (Rupees….……………………………………………………)
     (b).    Differential commuted value of pension
             payable by the bank Rs.………………………………………
             (Rupees.…………………………………………………………)

(a) or (b) whichever is applicable should be filled up. The other column should be prominently marked as ‘Not applicable’ ).

3.    Additional amount of Death-cum retirement Gratuity payable by the bank due to revision (this column is to be prominently marked as ‘not applicable’ if additional amount of gratuity is arranged through Pay and Accounts Officer concerned or no Death/Retirement gratuity is payable as a result of revision) Rs.…………………
(Rupees.……………………………………………………………………….)

* 4.    Revised Family Pension.

  1. At enhanced Rate Rs. ……………… 
    (Rupees………………………………..) up to …………………
  2. At normal Rate w.e.f. Rs. ……………………………………..

4.    Details of Disbursing Bank.

  1. Name of Bank ……………………………………………….
  2. Branch and Code No. (if any). …………………………………………..
  3. Account No. ……………………………………………….
  4. Deptt. ……………………………………………………..
  5. State. ………………………………………………………

Yours faithfully,

Pay and Accounts Officer.

*    In case the family pension does not undergo any change as a result of revision of pension, the words “No change” should be inserted in column No. 4. In case family pension is not admissible, the words ‘Not applicable’ should be inserted in this column.

ANNEXURE ‘I’
(PARA 7.8.3)

Office of the Pay and Accounts Officer
Deptt./Ministry.

Regd. AD (if sent by post).

To

The Pay and Accounts Officer,
Central Pension Accounting Office
Govt. of India, Ministry of Finance
Trikoot -II, Bhikaji Cama Place
R.K. Puram, New Delhi -110066.

(Authority for Commutation).

Subject:    Commutation of pension of Shri/Smt./Kum…………………………
                 holder of PPO No. ………………………………..

Sir,

        I request you to make arrangement for payment of commuted value of pension amounting to Rs………… (Rupees………………………..……………) in respect of PPO mentioned above by carrying out he modifications in both halves of PPOs as detailed below:-

1.    (A)  Basic Pensions Rs.……………………………………..
            (Rupees……………………………………..………… only)

       (B)  Pension Commuted Rs………………….. ………….
            (Rupees……………………………………………….only)

      Reduced pension payable after
      Commutation Rs.…………………………………….
      (Rupees ……………………………….. ……….only)

2.    Details of Disbursing Bank:

(i)    Name of Bank.…………………………………………
(ii)    Branch, location and Code No. (if known) ……………..
(iii)    Account No. …………………………………………………….
(iv)    Distt.……………………………………………………………
(v)    State ……………………………………………………………………………..

3.    * Already drawing pension from the Bank indicated at 2 above/pension being authorised simultaneously.

Note:

  1. Reduced monthly pension after commutation will take effect from the date commuted value is credited into the pensioner’s Account by the Bank.
  2. Pension/provisional pension, if paid, may be adjusted suitably.
  3. Dearness Relief to be allowed as admissible from time to time.

* Strike out whichever is not applicable.

Yours faithfully,

Pay and Accounts Officer
(Signature with Special Seal Authority).