63. Application.—

The provisions contained in the rules in this section apply generally to personal claims such as pay and allowances of Government Servants working in Central Civil Ministries, Departments and Union territories. In their application to such claims payable at a departmental office of disbursement functioning under Defence, Railways and Posts and Telegraphs Departments, these rules are subject to such variation or modification as may be authorised by their departmental regulations.

64. Due date for payment of salaries.—

(1) Subject to such special orders as may be issued by the Government from time to time in relation to specified Departments or places or both, bills for monthly pay and fixed allowances of Government servants may be signed at any time not earlier than 5 days before the last working day of the month by the labour of which such pay and allowances are earned and shall be due for payment on the last working day of the month to which they relate. However, the pay and allowances for the month of March shall be paid on the first working day of April.

(2) The Government may, in special cases, relax any of the conditions specified in this rule.

Explanation 1.—For the purpose of this rule, 'working day' shall be deemed to be a day on which the office in which the disbursement is to be made, the Accounts/Pay & Accounts office which has issued the salary cheque and the bank are all open for transacting their respective ordinary business, so that withdrawal of moneys and disbursement thereof become practicable on the same day.

Explanation 2.—In the case of an industrial establishment where payments are staggered and made on days specifically fixed for the purpose, the pay due on any of the specified days may be disbursed on the preceding working day if the specified day on which pay is due is a public holiday.

Explanation 3.—In the case of industrial establishments where disbursement of salaries to the officers and staff are not staggered but made on a single day, the amount required for such disbursement may be drawn on the day preceding the day on which the disbursement is to be made if the latter day happens to be a half working day subject to suitable overnight security arrangements being made for the safe custody of the amounts drawn.

NOTE 1.—In the following cases, monthly bills for pay and allowances may be signed and presented earlier than 5 days before the last working day of the month:—

(a) the monthly salary bills to be presented at the offices of the departmental Pay and Accounts Officers and cheque drawing DDOs may be signed well in time to ensure that they reach the concerned office by the 20th of the month to which the bills relate;

 (b) the monthly bills or pay and allowances of all Government servants posted at localities remote from the station of the concerned drawing and disbursing officer, to whom remittances of the monthly salary, even by the quickest possible means, cannot reach within a reasonable time, say, the first seven working days of the next month, and also such bills in respect of Government servants who are on tour and payment is required to be made to them at the station where they are on tour, may be presented to the Accounts Officer, or Cheque Drawing DDO as the case may be, not earlier than the 15th of the month to which the pay and allowances relate so as to obtain the necessary outstation bank drafts to arrange for the despatch so as to reach the claimants within the first 7 working days of the next month, or in case of absence of banking facility at the remote locality for encashing cheques, or bank drafts, in order to arrange remittance in such other manner as may be authorised.

NOTE 2.—In the case of the Indian Missions abroad, pay and allowances of the locally recruited staff may be disbursed in accordance with the local laws and customs.

65. Cases in which drawal and disbursements for part of a month permitted.

In the following cases separate bills may be presented for pay and allowances (including for joining time, if any) or leave salary due for part of a month and such bills may be paid before the end of the month:

(a) When a Government servant proceeds on transfer, deputation, leave or vacation—

(i) to or from a place outside India from or to a place in India, or

(ii) from any place outside India to another place outside India.

NOTE—If a Government servant is permitted to draw his leave salary in India, he will not be paid upto the date of his relief but will be allowed to draw his pay and allowances for the broken period of the month along with the leave salary for the rest of the month.

(b) When a Government servant is transferred to another account circle; or within the same account circle when involving change of drawing and disbursing officer on account of transfer between or within Civil Ministries and Departments.

(c) When a Government servant finally quits the service of the Government, or is transferred to foreign service or on deputation to a State Government.

(d) When a Government servant proceeding on leave from a post in a country outside India, draws in that country leave salary up to date prior to that on which he leaves that country.

 (e) When, on occasions of local importance and following local practice. Heads of Indian Embassies, High Commissions or other Missions abroad, authorise payment of salary and allowances of the locally recruited employees for the period not beyond the date preceding the day of payment.

66. Form and preparation of pay and travelling allowance bills.—

(1) Bills for pay, fixed allowances (including permanent travelling allowance, conveyance allowance) and leave salary shall be prepared in Form G.A.R. 13. Departments which are using data writing machines, such as the Bradma machine for the preparation of pay bills shall substitute inner pages of Form G.A.R. 13. with pages in Form GAR 13A. Bills for travelling allowance, other than permanent or fixed allowances shall be presented in Form G.A.R. 14, along with the claims in Form 14A, 14B or 14C as the case may be.

Exception.—Pay and fixed allowances of President, Vice-President, Ministers and Officers appointed under the seal of the President, and non-officials appointed on Committees, etc. set up by Government will be claimed on bills in Form G.A.R. 15. Their travelling allowance claims will be presented on bills in Form G.A.R. 16. Travelling allowance claims of non-officials appointed on committees etc. by the Government will be countersigned by the officer declared as a Controlling Officer for this purpose.

(2) A separate pay bill should be prepared for:—

(i) establishments whose charges are debitable to different heads of account;

(ii) personnel to whom salary is payable individually by cheques and

(iii) group 'D' employees.

Each of the bills may be prepared by including both permanent and temporary establishments, and divided into separate sections comprising the establishments and indicating the description of each section prominently, along with sanctioned number of posts included therein. (In the case of large establishments, separate bills may be prepared for different sections, if administratively found convenient). While for permanent posts the sanctioned strength need only be indicated at the top of each section of posts, in the case of temporary posts, the number and date of the sanction letter shall also be indicated. In cases where sanction for continuance of posts has been applied, for, the drawing and disbursing officer shall indicate this fact in the bill and draw pay and allowances of the persons concerned at earlier rates. Except as provided in sub-rule (4), the name of every incumbent shall be shown against each post and the rates of pay and allowances claimed for each shall also be shown. When pay and allowances are drawn for a portion of a month only, the actual period for which these payments are claimed shall be mentioned against the concerned Government servant in the body of the bill. The other instructions printed on the form of the bill should also be carefully followed.

(3) Entries in all the money columns of the bill shall be totalled separately under each section and part; and the totals written in red ink. The totals must be checked by the drawing officer himself or by some responsible person other than the person preparing the bill.

(4) (a) Names of non-gazetted Government servants of the following categories shall be omitted:

(i) all persons in Central Services Group D;

(ii) all head constables and constables.

(b) The Government may, in consultation with the Comptroller and Auditor-General, extend the provisions of this rule to other specified classes of establishments where entry of names in the pay bills is not essential for pre-check or audit purposes or both:

Provided that in all such cases a certificate in the following form shall be endorsed on the bill, namely:—

"Certified that all persons whose names are omitted from, but whose pay has been drawn in this bill, have actually been employed during the month, that full details of the emoluments drawn for them working up to the total included in this bill have been duly shown in the Pay Bill Register and that the emoluments drawn are according to the relevant rules and orders".

(c) The claims of Government servants whose names are omitted under the provisions of this rule shall not be lumped together and entered as a single item in the bills but the bills must show separately the number of employees on different rates of pay or with different designations.

NOTE—A Pay Bill Register in Form G.A.R. 17 and abstract of Pay Bill in Form G.A.R. 18 shall be maintained, the former being in the form of a ledger for recording the dues payable and deductions made in respect of each claim for pay and allowances of a Government servant and the latter being an abstract of pay and allowance bills presented for payment. No office copy of a regular monthly pay and allowances bill need be maintained, but a Bill check register in Form G.A.R. 19 shall be maintained, which will be made use of in preparing the sectionwise acquittance rolls in large establishments where pay is disbursed through Section Supervisors. In small establishment where pay is disbursed directly by the cashier, this register is not required, but net total can be copied out on acquittance roll from each bill.

67. Absentee statement.—

The monthly bill shall be supported by an absentee statement in Form G.A.R. 20 if a Government servant, other than that belonging to any of the categories covered by sub-rule (4) of rule 66 was absent during the month either on special duty or suspension, or with or without leave other than casual leave, or when a post is left vacant substantively. This statement is required to be submitted only in respect of long leave chains/ spells and other long-term vacancies caused due to death, suspension, transfer, deputation etc. against which either postings or officiating arrangements are made.

68. Increment Certificate.—

(1) To the first bill in which a periodical increment is drawn for a Government servant, a certificate in Form GAR 21 shall be appended. In the case of Government servants whose names are omitted from pay bill under sub-rule (4) of rule 66, such certificates need not be so attached to the pay bills but should be made available for test check during local audit.

(2) Of the two alternative certificates printed in Form GAR 21, the former may be, used in any case in which the increment becomes due to the Government servant concerned for having been incumbent of the post specified for the prescribed term counting from the date of the last increment or of appointment to the post, excluding periods such as of absence from duty not counting for increment and absence on extraordinary leave, and if he has held a post in an officiating capacity, or if the post held by him substantively was a temporary post, kinds of leave which are shown in the tabular portion of the certificate. In all other cases, the second alternative form of certificate shall be used and it shall be supported by an explanatory memorandum showing briefly but clearly the grounds on which the increment is claimed.

(3) When an increment claimed operates to carry a Government servant over an efficiency bar, it must be supported by a declaration from the authority empowered to allow the increment that it has satisfied itself that the Government servant concerned is fit to cross the efficiency bar.

69. Affixing prescribed certificates.—

Claim for house rent or any other fixed allowance shall be supported by such certificates as may be prescribed by Government from time to time.

70. Fund deductions.—

The duty of noting the proper deduction to be made from pay bills on account of Provident and other funds shall devolve on the drawer of the bill but no discretion is allowed in carrying out any order received from the Accounts Officer to make any particular deduction. The procedure to be followed in making such deductions is laid down in Section II of Part IV of these rules.

71. Income-tax deductions.—

Deduction from pay bills on account of Income Tax shall be made strictly in accordance with the relevant provisions of the Income Tax Act, 1961 (43 of 1961) as amended from time to time and the rules and orders issued thereunder.

72. House rent or licence fee deductions.

When demand statements, (in duplicate) for licence fee of public buildings recoverable from Government servants are received from the Public Works Divisional office or any other authority in charge of such buildings, the Heads of Offices or drawing and disbursing officers shall make the necessary deductions as specified therein from the relevant bill in which pay is drawn. After the recovery is made, one copy of the demand statement shall be returned to the authority from which it was received after noting the amount (s) recovered and recording a certificate to the effect that the recovery is in order and has been made and that the emoluments are correct.

(2) If the licence fee recoverable from a Govt. servant is limited to a certain percentage of his emoluments, the particulars of such emoluments shall be noted in the remarks column of the demand statement before its return. If, after the return of the demand statement, the emoluments of the Government servant are changed retrospectively, such changes shall either be shown in the next demand statement or intimated to the authority concerned by a special letter.

(3) Notwithstanding anything contained in this rule,

(i) the recovery of licence fee from Government servants of the Central Government in respect of buildings belonging to a State may be made in accordance with such procedure as may be prescribed by the Government of that State, and

(ii) Departments of the Central Government may, after consultation with the Accounts Officer, prescribe such detailed rules or procedure as may be necessary for recovery of licence fee in respect of such buildings under their administrative control.

(4) The provisions of this rule apply mutatis mutandis to recoveries of other charges, such as additional licence fee for furniture, electric, water heating and sanitary installations and charges for consumption of water and electricity, which may, under the orders of competent authority, be recovered in the same way as, and together with, licence fee for building proper.

(5) The procedure under sub-rules (1) to (4) shall not apply to the General Pool accommodation under the Control of Director of Estates. The Directorate of Estates, including its Regional offices, issue standing demand statements on receipt of which the Heads of Offices or drawing and disbursing officers, as the case may be, should make the deductions of the licence fee specified therein from the next relevant bill in which pay is drawn. They should prepare a schedule in support of the deductions made in the relevant bill and attach thereto. After booking the amount of deductions to the receipt head, the Accounts Officer will pass on the schedule to the Assistant Director (Accounts), New Delhi or the concerned Estate Manager indicating the total amount recovered and other relevant details if any.

(6) In cases where any general pool accommodation is allotted to Officers whose pay and allowances are drawn from other than Central Government's Civil Estimates i.e. Posts and Telegraphs, Railways, Defence or State Governments and other cash paying departments, licence fee recovered is required to be remitted by the respective Accounts Officer to the Directorate of Estates by cheque or draft duly supported by the detailed schedules.

73. Recoveries ordered by Accounts Officer.—

Deductions on account of sums disallowed from pay or other bills by the Accounts Officer in the course of post check (or when the deduction could not be effected for any reason from the bill during pre-check) shall be made strictly in accordance with the instructions issued by him. The recovery of a sum disallowed from a pay bill may be made from the next pay bill. A sum disallowed from a travelling allowance bill may be recovered from the next payment of travelling allowance, or in cash or from the next pay bill if the Government servant concerned does not, within a month, present any other travelling allowance bill.

74. Attachment of debt.—

(1) When the pay of a Government servant is attached by any order of a Court of Law, it is the duty of the officer receiving the attachment order to see that the proper deduction is made in satisfaction of such order from the pay of the Government servant concerned, and to keep a record of such deductions in form G.A.R. 22.

 (2) If a Government servant is adjudged insolvent, the attachable portion of his salary vests in the Court that passed the order of insolvency or the Receiver appointed by the Court. The amounts which have been under attachment in execution of the decree against the insolvent shall also, after the order of insolvency, vest in such Court or the Receiver, and the attached amounts in such cases, instead of being sent to the various courts which issued the orders of attachment, should be sent to the Insolvency Court or the Receiver for pro rata distribution among all the creditors of the insolvent Government servant.

NOTE 1.—The extent to which the emoluments of a Government servant are exempt from attachment for debt is laid down in sub-section (1) of section 60 of the Code of Civil Procedure, 1908 (5 of 1908). The following is an extract of the relevant provisions of the said sub-section

"60 (I) The following property is liable to attachment ....................... in execution of a decree ...........................

Provided that the following particulars shall not be liable to such attachment ............ namely:— ..................................................

(i) salary to the extent of the first four hundred rupees and two third of the remainder in execution of any decree other than a decree for maintenance.

Provided that where any part of such portion of the salary as is liable to attachment has been under attachment, whether continuously or intermittently, for a total period of twenty-four months, such portion shall be exempt from attachment until the expiry of further period of twelve months, and where such attachment has been made in execution of one and the same decree, shall, after the attachment has continued for a total period of twenty-four months, be finally exempt from attachment in execution of that decree.

(ia) One third of the salary in execution of any decree for maintenance;

(1) any allowance forming part of the emoluments of any servant of the Government. ....... .....which the appropriate Government may, by notification in the official gazette, declare to be exempt from attachment, and any subsistence grant or allowance made to any such servant.... ..... ....while under suspension; 

Explanation II.—In clause (i) and (ia) 'salary' means the total monthly emoluments excluding any allowance declared exempt from attachment under the provisions of clause (e), derived by a person from his employment whether on duty or on leave.

Explanation III.In clause (1), 'appropriate Government' means.—

(i) as respects any person in the service of the Central Government ......... ...the Central Government;

(ii) as respects any other servant of the Government or a servant of any other local authority, the State Government.

Explanation IV.—For the purposes of this proviso, "Wages" includes bonus and "labourer" includes a skilled, un-skilled or semi-skilled labourer.

NOTE 2.—The following declarations have been issued by the Central Government under clause (1) of the proviso to sub-section (1) of section 60 of the Code of Civil Procedure :—

(1) The following allowances payable to any public officer in the service of the Government, or any servant of a Railway, or of a cantonment authority or a Port Authority of a major port, shall be exempt from attachment by order of a Court:—

(i) All kinds of travelling allowances.

(ii) All kinds of conveyance allowances.

(iii) All allowances granted for meeting the cost of 

(a) uniforms, and

(b) rations.

(iv) Allowances granted as compensation for higher cost of living in localities considered by the Government to be expensive localities, including hill stations.

(v) All house-rent allowances.

(vi) Dearness Allowance or any other allowance granted to provide relief against the increased cost of living.

(vii) A foreign allowance, frais de representation in the case of Diplomatic Missions, assigned to officers serving in posts abroad.

(viii) Children's education allowance (whether described as such or as children educational assistance or any other manner).

(ix) All amounts paid by way of reimbursement of medical expenses.

NOTE 3.—Dearness pay, which is really a part of the dearness allowance and is treated as pay for certain specific purposes only, is also exempt from attachment by order of a Court.

In accordance with the above provision, the maximum amount attachable by a Civil Court, for decrees other than decrees for maintenance is to be calculated thus:—

If the total gross emoluments earned by the Government servant are represented by 'X' and the allowances declared to be exempt from attachment (vide Note 2 below the proceeding rule) and the subsistence grant or allowance to such Government servant if he is under suspension, are represented by 'Y', the amount attachable will be ( X - Y - 400) /3

NOTE 4.—The decrees awarded by Courts prior to, the first day of February 1977 would have been based upon the limit of first two hundred rupees and one-half of the remainder, in force from 4th September, 1963 or the limit of the first hundred rupees and one-half of the remainder, in force prior to that date. Such decrees would continue to be valid until revised by the Courts.

[GIMP No. F. II (11)-B (TR)/ 77" dated 28th June, 1977]

75. Action to be taken with reference to a second or subsequent attachment order.—

(1) If an order of attachment against a Government servant is received before a previous order of attachment against the same Government servant has been fully complied with, the recoveries shall be made by the disbursing officer so long as the total amount recoverable with reference to attachment orders is within the maximum limit prescribed in rule 74.

(2) If a new attachment order has the result of the total attachable amount exceeding the maximum limit prescribed, the disbursing officer shall return the new attachment order to the court concerned with a statement showing:—

(i) particulars of the existing attachment (s),

(ii) particulars of the amount (s) withheld and paid up-to-date into the Court (s) concerned,

(iii) the amount (s) remaining to be recovered.

76. Deductions which are to be effected from the non-attachable portion.—

Any deductions which may have to be made on account of subscriptions to provident funds recognised by Government, taxes on income payable by the Government servant, dues of co-operative societies and debts due to Government should be made from the non-attachable portion of the Government servant's salary.

77. Procedure for recovery based on attachment orders and remittance to the .

Without prejudice to the appropriate provisions of the Code of Civil Procedure, 1908 (5 of 1908), the procedure to be followed by the drawing and disbursing officers in making recoveries from pay and allowances of Government servants, of amounts in compliance with attachment orders issued by Counts shall be regulated in accordance with the following rules namely:—

(1) Subject as hereinafter provided in this rule, the gross amount of pay and allowances of the Government servant shall be worked out on the pay bill as usual. Wherever the payment to the Government servant is by means of cheque,, the net entitlement arrived at after making deductions on account of provident fund, taxes on income as per rule 76, shall be split into the amount attachable under the Court attachment order and the balance to be disbursed to the Government servant concerned, to enable two separate cheques to be prepared respectively for the amount to be remitted to the Court concerned and that payable to the officer. Wherever the salary is payable in cash, there is no need of any break up to be shown in the pay bill, but this may be done distinctly in the acquittance roll (Form GAR 24).

(2) In the case of an attachment order issued by a Court in India against a Government servant whose pay and allowances are to be disbursed outside the local limits to which the Code of Civil Procedure, 1908 extends, the drawing and disbursing officer of the concerned Ministry, Department or Union territory in India will be responsible for drawing the amount recoverable monthly in compliance with the attachment order and remitting them to the Court concerned, unless timely intimation is received by him of the death of the Government servant or of any other event necessitating the discontinuance of such payments.

(3) In cases in which a judgment-debtor does not sign the acquittance roll and intentionally allows his pay to remain undisbursed in order to evade payment on account of an attachment order issued by a Court of law, the head of the office may draw the pay of the judgment-debtor in satisfaction of the attachment order, subject to the prescribed restrictions, and remit the amount to the court concerned.

(4) The amounts drawn under sub-rules (2) and (3) shall be treated for all purposes as payment of the dues of the Government servant to that extent and particulars of the attachment order will be cited in the pay bill or the acquittance roll as an authority for the charge and the Court's receipt for the amounts shall be filed with the attachment register or such other suitable record as, may he kept by the drawing officer.

78. Cost of remittance to Court.

The cost, if any, of remittance to a Court of money realised under its attachment order shall be deducted from the amount realised and the net amount remitted to the Court.

79. Recoveries on account of profession tax, etc.— 

(1) Recoveries from the salaries of Government servants, on account of profession tax levied under an Act of a State Government and dues of Co-operative Societies registered under the various Co-operative Societies Acts, where such Acts impose a statutory obligation on the Government to effect such recoveries, shall be made by the drawing and disbursing officer in accordance with such procedure as may be laid down by Government from time to time.

 (2) A drawing and disbursing officer, even when not located within the territorial limits to which any of the above mentioned Acts applies, may effect recoveries on account of profession tax or dues of a co-operative society from the salary payable to a Government servant, provided that such Government servant, in the case of dues of Co-operative societies, authorises the disbursing officer in writing, to effect such recoveries and the disbursing officer ensures, before effecting the recoveries, that the authorisation given to him by the Government servant is clear, unambiguous and has not been revoked.

80. First payment of pay, allowances etc.—

When the name of a Government servant appears for the first time in a pay bill, the bill shall be supported by a Last Pay Certificate in the Form GAR 2 prescribed for the purpose; if the Government servant did not previously hold any post under the Government or is re-employed after resignation or forfeiture of past service, a certificate by the drawing and disbursing officer to the effect that the medical certificate of fitness in the prescribed form has been obtained in respect of the Government servant must accompany the bill in conformity with and if so required, by any rule or order governing the conditions of the service to which he belongs. Where the competent authority under any rule or order authorises the drawal of pay and allowances of a newly appointed Government servant for a period not exceeding two months without a medical certificate of fitness, a certificate to this effect shall be, furnished in the first pay bill. If a pensioner is re-employed, the fact shall be stated in the bill.

81. Issue of Last Pay Certificate in the event of transfer, deputation or foreign service.—

In all cases of transfers, deputations and foreign service, the last drawing and disbursing officer of the Government servant should send a copy of the last pay certificate to the new drawing and disbursing officer. Other documents such as the service book are also to be sent in the case of transfers from one Ministry or Department of the Central Government to another (including Defence Posts & Telegraphs and Railways).

82. Place of payment.—

Save as hereinafter provided and subject to any special procedure that may be prescribed by authorised departmental regulations, bills for pay and allowances or leave salary are ordinarily payable only where the drawing and disbursing officer who draws the claims if stationed.

NOTE.—In cases where a Government servant is on tour and payment has to be made to him at the station where he is on tour, the drawing officer shall remit the amount to him by bank draft at par or Postal Money Order, the charges involved in sending the bank draft by registered post or in remitting the dues by money order shall be charged to office contingencies.

(2) Nothing contained in this rule shall have the effect of withdrawing any concession that has been or may be allowed by the Government to an individual Government servant, or class of Government servants for drawing a part of their pay at places other than their headquarters.

83. Drawal of arrears pertaining to a post held previously.—

The pay and allowances due in respect of the old post (on account of a refixation of pay and allowances) which could not, be drawn at the time of a transfer, may, be drawn by the drawing and disbursing officer who is responsible to draw and disburse emoluments of the Government servant against the new post. 'Due and Drawn Statement' in respect of arrears should be prepared by the latter drawing and disbursing officer and sent to that of the earlier office or parent office as the case may be, for verification of the claim. The earlier office or parent office may check these documents, make entries in their records and return to the concerned drawing officer with a certificate that the arrears relating to the Government servant have been noted in the relevant office copies of the bills. On receipt of the 'Due and Drawn Statement' duly vetted, the arrear bill may be drawn. If inter-departmental adjustment is required in regard to the arrears, the concerned office shall record the classification and acceptance of the debit.

{Refer Correction Slip 12}

Exception: Arrears of dearness allowance / additional dearness allowance sanctioned by the Government retrospectively after the transfer of a Government servant from one Department to another Department, or from one office to another office, in the same Department, shall be drawn and paid by the D.D.O. responsible for drawal and disbursement of the emoluments of the Government servant against the new post, without getting the 'due and drawn' statement verified by the previous D.D.O. Before making such payment, it will be verified from the service book, leave account and L.P.C. that there is no spell of unauthorised absence/half-pay leave/extra-ordinary leave during the period for which the arrears are payable in respect of a Government servant. (Cases involving such spells will be regulated by the provisions of the main rule). However an intimation of the payment of such arrears having been made shall be sent by the new D.D.O. , to the D.D.O. of the earlier office for keeping necessary note in the pay bill register. He may check the details of payments authorised by the new D.D.O. and in case any discrepancy/overpayment is noticed, he may intimate it to the new D.D.O. for recovery from the Government servant. The previous D.D.O. shall send a confirmation to the present D.D.O. about his having kept a note of the payment of arrears in the pay bill register. The new D.D.O. shall watch the receipt of such a confirmation from the previous D.D.O. and shall make a note to this effect in the pay bill register.

84. Government servant absent from India to arrange for receipt of his dues in India.—

If pay, allowances or leave salary becomes due in India to a Government servant absent out of India, he must make his own arrangements to receive it in India.

85. Payment of pay, leave salary, etc. through agents.—

(1) Save as hereinafter provided, pay and allowances or leave salary may be paid only upon the personal claim of the Government servant concerned, and to his personal receipt, and not otherwise, except under the special authority in each case of the Government. The Government servant may be allowed to receive payment through a messenger duly authorised by him to receive the money on his account provided that the Government servant's formal acquittance is produced by the messenger and in such a case the Government accept no responsibility in respect of money, cheque or draft that may be handed over to the messenger.

NOTE.—Pay and allowances of a person who is certified by a magistrate to be lunatic should be paid in accordance with the detailed procedure* laid down under the provisions of sub-section (1) of section 95 of the Indian Lunacy Act, 1912 (4 of 1912).

* Ministry of Finance (DEA) O. M. No. F-10 (28) B/66 Dated 15th June, 1966. 

 (2) (a) Pay and allowances and leave salary of a Government servant, who is unable to present himself in person to receive payment, may be paid to a banker or agent duly authorised by him to receive the money and give a legal pittance, provided that the banker or the agent holds a legally valid power of attorney to act in this behalf. In the absence of such a power of attorney, the Government servant desiring to receive payment through a banker or agent must furnish the latter with a legal quittance for the money claimed, signed by himself, which will have to be surrendered to the disbursing officer, with a letter of authority for the payment to be made. The banker or the agent must also furnish a formal receipt, which need not be stamped, to show that the money has been actually received by him.

NOTE— Notwithstanding anything contained in this clause, the Government may, in special circumstances, authorise payment of such part of a claim of a Government servant be made to a person and to the extent as may specifically be so asked for in writing in this behalf by the Government servant concerned. In such a case the receipt given by the person so authorised to receive the sum specified shall constitute a valid quittance for the amount paid to him and a receipt for the balance only, if any, when paid, shall be obtained from the Government servant concerned. 

(b) A Government servant or a single person cannot be constituted as an 'agent' for the purpose of this rule, except when he holds a legally, valid power of attorney to act for the Government servant concerned.

86. Bond of indemnity to be entered into by  agents.

(1) Government servants may make arrangements with their agents to draw their leave salary, vacation pay and allowances granting suitable, powers of attorney to enable them to do so, the agents in their turn giving the Government a bond of indemnity as a security against any loss in the case of over-payment.

NOTE —A register of power of attorney should be maintained by the disbursing officer in the form prescribed in the Government Securities Manual and all cases in which the power of attorney has been granted should be recorded therein.

(2) The bond of indemnity which must be stamped which is required to be executed by a commercial bank acting as agent may be in the following form:—

In consideration of our being permitted to draw leave salary, vacation pay and allowances of Shri..........during his absence from official duty .we hereby undertake to refund to the Government, on demand and without demur, any overpayment that may be made to us as his agent, In this respect the decision of the Government shall be final and binding on us."

NOTE-- It must be seen that the person signing the bond has authority to bind a commercial bank acting as agent.

(3) It is not necessary for a separate bond to be entered into for each individual. Such banks as are included in the Second Schedule to the Reserve Bank of India Act, 1934 may be allowed to execute a general bond in Form GAR 47 to cover the leave salary, vacation pay and allowances of their constituents in general.

Exception.—State Cooperative banks, State-owned or control-led banks, which are not included in the Second Schedule to the Reserve Bank of India Act, 1934 may be allowed by the Government, in consultation with the Reserve Bank, to execute a general bond of indemnity under this rule, provided such banks undertake commercial banking and their financial position is considered satisfactory.

87. Leave salary.—

(1) Subject to any special orders issued by the Government in this behalf or to any special procedure that may be prescribed by departmental regulations, the leave salary of a Government servant shall of drawn from the office of disbursement from which his pay was being drawn immediately before proceeding on leave. Normally, the Government servant must make his own arrangements for getting his leave salary remitted to him. However, if a Government servant on earned leave exceeding one month specifically requests for the remittance of his dues by means of demand draft, the drawing and disbursing officer concerned shall arrange for the remittance in accordance with the provisions of Note below sub-rule (1) of rule 82. In cases where a period of leave is followed by transfer, any portion of leave salary which was not drawn at the old station, may be drawn at the office of disbursement from which the pay in respect of the new post is drawn.

NOTE l.—When a Group 'D' Government servant proceeds on leave for a period exceeding one month, the net leave salary due to him shall, on his express request, be remitted to him by the drawing and disbursing office by postal money order at Government expense.

NOTE 2.—Government servants serving in the Missions abroad may, for the period of leave spent in India, draw their leave salary in India on bills drawn by the Department concerned on the basis of the last pay certificate issued by the Mission concerned. This procedure will also apply for the payment of joining time pay and emoluments or leave salary, as the case may be, and, or any other allowances admissible in India for the period of voyage as also for any initial period of leave spent abroad before embarking for India, which a Government servant can draw under rule 91 of the Fundamental Rules.

(2) When leave salary is drawn for a Government servant other than that belonging to any of the categories covered in sub-rule (4) of rule 66, the bill in which it is first drawn shall be accompanied by a certificate by the drawing officer, showing the calculations of the amount of the leave salary drawn or quoting the rule or order under which the leave salary is based on actual pay. If the calculation is based on pay drawn outside the Government servant's substantive section or office, a reference to the bills in, or the office from which such pay was drawn shall be given in the certificate.

(3) A Government servant who is granted terminal leave or refused leave under the provisions of rule 39 of Central Civil Services (Leave) Rules, 1972, shall be paid in lump sum, the amount equivalent to leave salary and allowances, if, any, admissible during such leave (excluding Compensatory City Allowance and House Rent Allowance) for the entire period of such leave as, one time settlement. The city compensatory and house rent allowances during refused leave, if otherwise admissible shall, however, be paid each month in arrears on the expiry of the refused leave for that month.

88. Overtime allowance.—  

Subject to any general or special orders issued by the Government in this behalf, every bill for overtime allowance shall contain a certificate of the Head of the Office to the following effect:

"Certified that—

(a) the persons for whom overtime allowances are claimed in this bill, have actually earned it by working overtime;

(b) the periods for which overtime allowances are claimed in this bill have been checked with the initial records and found correct;

(c) overtime allowances are claimed at rates sanctioned by competent authority; and

(d) the overtime allowances have been taken into account in calculating the income-tax due from the Government servants noted in this bill."

NOTE:—In cases in which overtime is paid out of fees recovered from private parties and credited in the Government account, the drawing officer should certify on the bill that the prescribed fees have been realised and credited into Government Account.

89. Arrear bills.—

Arrears of pay, fixed allowances or leave salary shall be drawn not in the ordinary monthly bill, but in a separate bill, the amount claimed for each month being entered separately with quotation of the number and date, together with the date of encashment, of the monthly bill from which the charge was omitted or withheld or on which it was refunded by deduction, or of any special order of competent authority granting a new allowance or an increase in pay. A note of the arrear bill shall invariably be made in the pay bill register in Form G.A.R. 17 or in the office copy of the relevant bill for the period to which the claim pertains, over the dated initials of the drawer of the arrear bill in order to avoid the risk of the arrear being claimed once again. The drawing officer shall also record the following certificates on the arrear bill under his dated signature:

(i) that no part of the amount claimed has been drawn previously.

(ii) that a note of the arrear claim has been made in the pay bill register or in the office copy of the bill as the case may be, for the period to which the claim pertains

Subject to the conditions laid down in rule 32 arrrears bills can be presented at any time and may include as many items as are necessary

90. Travelling allowance bills.—

(1) Bills for travelling allowance other than permanent or fixed travelling allowance shall be prepared and presented in accordance with the following provisions:

(i) The bills shall be prepared in Form G.A.R. 14 (along with claims in Form G.A.R 14A, 14B or 14C as the case may be) the instructions printed on the form being strictly observed, When a circuitous route is taken, the reason for doing so must invariably be stated in the bill.

(ii) When actual expenses are drawn on account of carriage of horses or conveyances, details of horses or conveyances transported should be furnished in the bill. For the purpose of drawing the allowance on account of family, a certificate must be furnished by the Government servant of the number and relationship of, the members of his family for whom the allowance is claimed. No other details in these or other cases need be furnished but every claim for the cost of transportation of personal effects and horses or conveyances should be supported by a certificate that the actual expenses incurred were not less than the amount claimed.

(iii) All travelling allowance bills must bear a certificate of the drawing officer in the following form:—

"Certified that I have satisfied myself that the amounts included in the bills drawn one/ two/three months previous to this date, with the exception of those detailed below (total amount of which has been refunded by deduction from this bill) have been disbursed to the Government servants named therein and their receipts taken on the office copy of the bill or in a separate acquittance roll".

(2) The bill completed as above may be encashed on the receipt of the Head of the Office; but no bill requiring previous countersignature of a controlling authority shall be presented before such counter signature is obtained.

(3) The travelling allowance bills of Government servants proceeding on tour shall be presented at convenient intervals during the period of their tour or immediately on return to the headquarters and, as far as practicable, before 31st day of March if the tour has been completed before that date.

91. Medical charges reimbursement bills.--

Bill for reimbursement of the expenditure incurred by Government servants on account of medical attendance and treatment may be drawn in Form G.A.R. 23. The amounts drawn in the bills must be supported by proper receipts and vouchers in all cases.

92. Disbursement of pay and allowance etc. and acquittances therefor.—

(1) The Head of an Office is personally responsible for the amount drawn on a bill signed by him or on his behalf until he has paid it to the person entitled to receive it and has obtained a legal quittance. The legal quittance may be obtained in an Acquittance Roll in Form G.A.R. 24 as in respect of monthly Pay and Allowances and on the office copy of bills for other payments. Wherever the acquittance is obtained on a separate paper, it must be pasted in the relevant roll or office copy of bill. The particulars in Form G.A.R. 24 will be filled in from a Bill Check Register in Form G.A.R. 19. In cases where the payee Government servant is physically unable to sign the quittance, the Head of the Office shall disburse the amount or hand over the cheque, as the case may be, to such member of the Government servant's family as has been nominated by the Government servant to receive his Provident Fund dues.

(2) If, for any reason, payment cannot be made within the course of the month, the amount drawn for the payee shall be refunded by short drawing in the next bill, and when the occasion for making the  payment arises, the amount may be drawn a new under rule 89.

Provided that, if in the opinion of the Head of Office, this restriction is likely to operate inconveniently, the amount of undisbursed pay and allowances may, at his option, be retained for any period not exceeding three months, but this concession shall not be availed of unless the Head of Office is satisfied that proper arrangements can be made for the safe custody of the sums retained.

(3) It is also not permissible to keep undisbursed pay and or allowances under any circumstances as a credit under the deposit section of Government Account to facilitate its subsequent withdrawal.

NOTE: 1.—Acquittance rolls and office copies of bills on which acquittance is obtained are not required to be submitted to the Accounts Officer, but being important records, they should be stamped 'PAID' and preserved carefully for the prescribed periods.

In respect of the payments made through acquittance rolls on the pay day, the disbursement certificate at the foot thereof should invariably be signed by the disbursing officer in token of the total amount actually paid. The 'PAID' stamp, duly attested by the drawing officer, need be affixed only against the total disbursed amount of the acquittance roll. In respect of undisbursed amount paid subsequently, the items should be stamped 'PAID' individually and attested by the drawing officer while signing the Cash Book.

NOTE: 2 —Cash drawn on pay and travelling allowance bills should not be mixed with regular cash balance of the department, if any. An account of undisbursed pay and allowance, should be kept in a Register in Form GAR 25. Entries of the total and particular amount of undisbursed pay and allowances may be made against each bill serially and subsequent payment thereof entered in the appropriate columns of the Register and the Cash Book, each such entry being attested by a Gazetted Officer. From this register, an abstract of amounts remaining undisbursed for three months should be prepared to ensure their refund either in cash or by short drawal from the next bill.

93. Last payment of pay and allowances

Normally, the last payment of pay or allowances in respect of a Government servant who finally quits service of the Government or who is placed under suspension may be made only after the Head of Office satisfies himself, by reference to his own records and to other appropriate authorities where necessary, that there are no demands outstanding against the Government servant. However, in case, where security for an amount considered by the said Head of Office to be adequate to cover the aforesaid demands is taken from such Government servant, in cash, or by a surety bond, or by with-holding a part of the gratuity payable to the Government servant, the last payment of pay and allowances may be made and the last pay certificate issued, even if the likely dues from such Government servant remain to be assessed and realised.

Exception.—The disbursement of pay and allowances in lieu of notice period under the provisions of rule 56 (j) of the Fundamental Rules or rule 48 of the Central Civil Services (Pension) Rules, 1972, shall be governed by special instructions issued by the Government in this behalf.

NOTE:—The above provisions apply mutatis mutandis to payment of final dues or honorarium to (i) contract officers and officers purely in the temporary employment of the Government, proceeding on foreign service in or out of India, and (ii) non-officials including members of any Commission or Committee whether statutory or not, on their termination of service with the Commission, or Committee.

94. Death of payee.—

Pay and allowances can be drawn for the day of the Government servant's death; the hour at which death takes place has no effect on the claim.

NOTE:—'Day' for the purpose of this rule should mean a calendar day beginning and ending at midnight.

95. Arrears payable after death.—

{Refer Correction Slip 18  and Correction Slip 16}

(1) Subject to the provisions of rule 93, pay and allowances of all kinds claimed on behalf of a deceased Government servant may be paid without production of usual legal authority, under the orders of the Head of office in which the Government servant was employed at the time of of his death, provided the Head of office is otherwise satisfied about the right of the claimant.

In cases where the gross amount of the claim exceeds Rs.10,000, payment will be made by the Head of Office only on the execution of an indemnity bond in Form GAR 26 duly stamped for the gross amount due for payment with such sureties as may be deemed necessary.

Provided that the Head of office may, subject to the condition prescribed in para 1, make anticipatory payment of an amount not exceeding Rs.10,000.

NOTE 1.—Normally, there should be two sureties, both of known financial stability unless the gross amount of the claim is less than Rs.10,000 in which case the authority accepting the indemnity bond in Form G.A.R. 26 for and on behalf of the President should decade on the merits of each case, whether to accept only one surety instead of two.

NOTE 2.—The obliger as well as the sureties executing the indemnity bond should have attained majority so that the bond may have legal effect or force. The bond is also required to be accepted on behalf of the President by an officer duly authorised under clause (1) of article 299 of the Constitution.

(2) In case of any doubt, payment shall be made only to the person (s) producing the legal authority.

(3) On receipt of the claim for payment of arrears of pay and allowances of all kinds (including travelling allowance claims) on behalf of a deceased Government servant from his heir (s), the Head of the Office in which the Government servant was last employed should draw the amount in the appropriate bill form. The claim should be supported by, all the relevant certificates which the Head of Office is required to furnish in the normal circumstances. However, in respect of the certificates which solely depend on the personal knowledge of the deceased Government servant and which obviously cannot be furnished by the Head of Office, the Head of Office should record if he is satisfied about the correctness of the claim, and furnish a certificate to the effect that, "the claim, is not susceptible of verification but is considered reasonable". The amount should be disbursed to the claimant by the Head of the Office by following the procedure laid down in sub-rule (1).  A formal receipt, stamped where necessary, should be obtained from the claimant.

NOTE.—The procedure prescribed in this rule shall apply to any claim for payment of dues or honorarium payable to deceased non-officials, including deceased non-official members of any Commission or Committee whether statutory or not