Correction Slip No. 129

Page 137

Sub-para 8.16.1

Substitute the following for sub-para 8.16.1:

8.16.1. The CGA may authorise on the merits of each case, proforma adjustments (i.e. without effecting monetary settlement through the Central Accounts Section, Reserve Bank) to be effected through the Finance Accounts in the type of cases and circumstances indicated below:

(a) Cases in which normal mode of settlement is through RBI, CAS, Nagpur i.e. (i) settlements between Railways, Posts and Telegraphs, and Defence Departments inter se; and (ii) Settlements between Railways, vis-a-vis C.C.A., Ministry of Finance, Departments of Economic Affairs and Expenditure and C.C.A., C.B.D.T. as envisaged in, para 8.15.1, but where the settlement could not be effected before 25th April;

(b) aggregate amount of the transactions to be adjusted between the accounting units under them is not less than Rs. 1 lakh gross credit or gross debit; and

(c) the proposal reaches the Controller General of Accounts before the date prescribed for the purpose, in the time schedule for the closing of the annual accounts laid down by him.

[Authority: G-25018/5/84/MF-CGA/Prof/]

(Issued from File No. 1 (14)/84/TA)

Correction Slip No. 130

Page 38

Para 11 of Appendix 'C' Chapter 1

Add the following Note below this para:

Note: In the case of a Pay and Accounts Office comprising only one Accounts Officer, half-yearly physical verification of stock of cheque-books may be arranged as indicated below:

(a) if at any station, there is more than one such Pay and Accounts Office functioning under a Principal Accounts Officer, mutual physical verification may be entrusted among those Pay and Accounts Offices;

(b) if at any station, there is only one such Pay and Accounts Office under a Principal Accounts Officer but there are Pay and Accounts Offices functioning under other/another Principal Accounts Officer, the Principal Accounts Offices by mutual consultation could arrange for the physical verification between their Pay and Accounts Offices;

(c) if a single such Pay and Accounts Office is located at any station, then the physical verification may be conducted by the Inspecting Officer of the internal inspection party entrusted with the inspection of that office or by any other gazetted officer (including Dy. Controller of Accounts, Controller of Accounts, or Chief Controller of Accounts) who visits the office on any official work.

In the case of a cheque drawing D.D.O., the physical verification can be entrusted either to the Inspecting Officer of the internal inspection party conducting the normal inspection of his office or by any gazetted officer of his Department who visits that office on any other official work.

[Authority : 1(14)/84/TA]

Correction Slip No. 131

Page 148

Para 8.24.2

Add the following as a 'Note' below para 8.24.2:

Note: In respect of Centrally Sponsored Schemes/ Central Plan schemes which involve creation of a separate establishment for the execution of such schemes in a U.T. Administration and consequent expenditure on salary and allowances (but not advances paid to them under major heads 766 or 805 etc.) on the staff specifically earmarked for execution of such Plan Schemes, relevant vouchers and recovery schedules may be retained by the Accounts Officer of the U.T. Administration finally, and he will account for various recoveries such as of G.P.F., H.B.A. etc. in his books. He shall raise a gross debit against the Central PAO, duly supported by a list of payment, (without vouchers) interalia, indicating Voucher No., nature of charge and the expenditure incurred in a month and furnish a certificate to the effect that "certified that expenditure indicated above has been incurred by the U.T. Administration against the Administrative approval and expenditure sanction recorded by the Central Ministry/Department vide their letter No............ dt. ............ and is correct". Based on this, the Central PAO would reimburse the claim (gross amount) to the Accounts Officer of the U.T. Administration and debit such expenditure to the final head of expenditure against the relevant provision in the Demand for Grants.

[Authority : O.M. No. 1(8)(7)/84/TA/1020 dt. 25-10-84.]

Correction Slip No. 132

Page 253

Table below Para 13.16

Insert the following S. Nos. 59, 60, 61, 62 below the existing S. No. 58 inserted vide Correction Slip No. 104 :

59. File containing report and authorisation (including Form 7 of C.C.S. Pension Rules) for all types of pensions viz.; Superannuation, invalid, family pension etc., 35 years from date of retirement/death or after the last instalment of family pension has been paid, whichever is later
60. Register of P.P.OS maintained in the office of the P. & A.O. issuing the P.P.O. 35 years from the dale of last entry made in the register.
61. Register of P.P.Os maintained in the Principal Accounts Office in which P.P.Os/authorities routed through that office for being Countersigned by the authorised officer and embossed with his special seal before being sent to the concerned Accounts Officer for arranging payment, are noted. 10 years from the date of last entry made in the register.
62. Files relating to Commutation of pension if the same is not dealt with in the file referred to at (1) above. 35 years from the date on which commutation becomes final.

[Authority : G. 19011/1/81/MF/CGA/Pen/Vol. III/KW II/598 dt. 3-9-84.]

(Issued from File No. 1(14)/84/TA/)

Correction Slip No. 133

Page 52

Para 3.3.2

In the 19th line, remove the fullstop after the word "figure" and add the following:

"and deface the pay order".

[Authority : (1(14)/84/TA)]

Correction Slip No. 134

Page 13

Para 1.19.3

Add the following sentences at the end of the para but before the 'Note' thereunder:

The differences detected during the said agreement of the figures under "Deposits with Reserve Bank-Civil"— (both its sub heads) and amounts outstanding under "Public Sector Bank Suspense" should be got analysed and settled before the accounts of the year to which they pertain are closed. In exceptional cases where this has not been achieved, the matter should be pursued to finality even thereafter and adjustments that may be required, should be included in the accounts which are open.

[Authority: No 1(14)84/TA]

Correction Slip No. 135

Page 79

Para 4.23.3

(i) Insert "." (fullstop) after the words "in Government Accounts" appearing in the third line of this sub-para.

(ii) Delete the rest of the lines of this sub-para starting from the word "unless" and ending with the word "accounts".

[Authority : 1(5)/83/TA]

Correction Slip No. 136

Page 82

Para 4.30.1(v)

Add the following to sub-para (v) to para 4.30.1:

"For this purpose, a statement of outstanding balances shall be furnished to the D.D.O. concerned with the observation that non-receipt of any comments within two months would be treated as acceptance of balance by the D.D.O./ Govt. servant concerned".

Correction Slip No. 137

Page 38

Para 8 of Annexure 'C' to Chapter 1

Add the following sub-para to this para:

''In cases where the power of drawal of funds by cheque(s) is withdrawn from any cheque drawing DDO, all the unused forms from partly used cheque books with that officer shall be defaced by writing the word 'cancelled' promptly across each cheque form and its counter-foil (but without the signature of the Drawing Officer) and returned to the Pay & Accounts Officer concerned who shall destroy them after keeping a note in the relevant records. All unused cheque books with such an officer shall, however, be returned by him to the Pay and Accounts Officer without any cancellation. Such cheque books shall be taken into stock in the Stock Register of cheque books held by the Pay and Accounts Officer and shall be re-issued to any other Cheque Drawing DDO under his account control or to his own office.

If and when a Pay and Accounts Office is wound up, all partly used/wholly unused cheque books in the custody of that office shall be returned along with a complete accountal of cheque books so remaining as per the Stock Register, to the Principal Accounts Office, which will in turn take action on the same lines as indicated in the above sub-para."

[Authority : 1(14)/84/TA)]

Correction Slip No. 138

Page 37

Para 6 of Annexure 'C' to Chapter 1

Add the following at the end of this Para:

'In the case of an outstation Pay & Accounts Office comprising only one Accounts Officer, the duplicate set of keys duly sealed in a cover, may be kept in the relevant branch of the bank with which the PAO is in account'.

[Authority : No. 1(1)/84/TA]

Correction Slip No. 139

Page 175

Para 10.10.2

Substitute the following for the existing Para 10.10.2:

"All cases of guarantees outstanding at the end of a calendar year are required to be reported to Budget Division by Financial Adviser of the concerned Ministry/Department. All Payments made in pursuance of the guarantee should also be reported. For this purpose, a proforma has been prescribed in the O.M. No. F. 12(1)—B(SE)/84 dated 28-1-1984 issued by the Ministry of Finance (Deptt. of Economic Affairs, Budget Division). According to the said O.M., the report is required to reach Budget Division by the 2nd Week of January each year for incorporating in the Explanatory Memorandum on the Budget".

[Authority : 1(14)/83/TA]

Correction Slip No.140

Page 132

Para 8.4.2 

 

(i) Delete paras 8.9.1 and 8.9.2 along with the authority quoted below it.

(ii) Insert the following as new sub-paras:

8.4.2. Inspite of adhering to the procedure indicated in para 8.4.1. there might be cases where the debits may not reach the concerned Accounts Officer well in time to enable him to issue cheque/Demand draft on or before 31st March of the same year. In such cases where the debits supported by vouchers are received in the succeeding financial year but before March (Supplementary) accounts are closed, the Accounts Officer to whom the debits pertain shall accept and respond to the inward claim of debit by issuing a cheque and debiting the suspense head P.A.O. Suspense in the accounts of the year in which the debit is received. Simultaneously a transfer entry shall be inserted in the March (Supplementary) Accounts of the preceding year to which it pertains by debiting the final head of expenditure concerned and minus debiting the head 'P.A.O. Suspense', so as to incorporate the expenditure in the accounts (including Appropriation Accounts) of the year in which the payment was made to the parties concerned by the outward claim originating Accounts Officer. This would avoid lapse of funds in the Demand for Grants of the consignee concerned.

(iii) 8.4.3. The procedure as above would also be applicable for adjustment of miscellaneous receipts appearing in the books of an Accounts Officer but requiring final accounts in the books of an another Accounts Officer.

[Authority: CGA's O.M. No. S. 11011/1/79/TA/1063 dated 17th March, 1979]

(Issued from File No. 1(14)/85/TA)

Correction Slip No. 141

Page 118

Para 7.3.2

The following Note may be added below this Para:

Note: The procedure prescribed in this para will be applicable, mutatis mutandis, to the Controller of Accounts, Ministry of External Affairs and the Pay & Accounts Office, Assam Rifles, Shillong, for the purpose of conducting the post-check, in terms of clause (iv) of para 7.5.1 (B), of the vouchers relating to pension payments in Nepal, in respect of the retired personnel of the various Central Government Civil Departments (other than Assam Rifles) and Assam Rifles respectively.

[Authority: CTR Sec. UO No. M 23011/150/79/MF-CGA/ Vol. V (Part) Secret/1309 dated 2-3-85 and issued from file No. 1(14)/85/TA]

Correction Slip No. 142

Page 253

Table below Para 13.16

Insert the following as S. No. 63 to 69 below the existing S. No. 62 as inserted by Correction Slip No. 132:

63. Final withdrawal Register 10 Years
64. Register of Temporary withdrawals 5 Years
65. Register of Policies assigned to the President. 35 Years
66. Index Register of Provident Fund 35 Years
67. Provident Fund Ledgers & Registers and P.F. Extracts supplied by Accountants General at the time of departmentalisation of accounts in support of transferred G.P. Fund balances. 35 Years
68. Provident Fund Broadsheet 2 years after reconciliation is effected with Ledger and all outstanding unposted items alongwith the debits appearing in the Broad Sheets have been duly carried forward to the subsequent year's Broad Sheet.
69. G.P. Fund Schedules 3 Years subject to non-existence of unposted items for the period of the schedules and completion of agreement of Broad Sheet with Ledger for that period.

[Authority: S-11015/1/84-MF/CGA/123 dt.16-4-1985]

(Issued from File No. 1(14)/85/TA)

Correction Slip No. 143

Page 9

Para 1.15.2

Insert the following as a Note below para 1.15.2:

Note: The checks at (i) and (ii) above are to be exercised scrupulously under P.A.O.'s personal supervision.

[Authority: 1(14)/85/TA]

Correction Slip No. 144

Page 191

Para 11.3.1—Line 7

Substitute the following after the word "Grants", and before the words "Each Account..... ............";—the sentence beginning with "Each Account" to be in a new sub-para:

For expediting Audit scrutiny, these Accounts are prepared in two stages:

Stage I—indicating:

In col. 1

(a) various heads as per Part II of the Demands for Grants; and (b) the provision in respect of each, namely, Original denoted by the letter 'O', Supplementary denoted by letter 'S' and Reappropriation denoted by letter 'R'.

In col. 2

the figure of final provision which is the net effect of 'O', 'S' and 'R';

Explanation for the variation denoted by 'R' should also be included e.g. "col. 1: saving/excess was mainly due to

The original budget estimates in columns 1 and 2 of the format of Statement of Recoveries will also be given.

Stage 11—indicating:

In col. 3 the figures of actual expenditure:

In col. 4

the variation (+) or (—), between the figures of col. 2 and col. 3. The reasons for variation in col. 4 will also be given e.g. "col. 4: saving/excess was due to...

In the Statement of Recoveries etc., the actuals will be shown side by side with the original provision, and also the variation (+) or (-).

Soon after the commencement of the new financial year, each Principal Accounts Office will complete Stage I of the Headwise Appropriation Accounts with the help of 'Part II—Demands for Grants' and 'Supplementary Demands for Grants' for the year, Reappropriation Orders issued by the Ministry/Department controlling the grant/appropriation, and/or surrender orders, if any, issued by them and as accepted by Ministry of Finance. The Grant Statement (I Stage) will be verified by the Budget Wing of the Ministry/ Department concerned, approved by the Financial Adviser and issued under the signatures of CCA/CA/Dy. CA, etc. On or about 18th April every year, the Principal Accounts Office will furnish 3 copies of this Grant Statement to the accredited Audit Officer, DACR/ DADS/DAS&CD Bombay/DA (Central) Calcutta, as the case may be, and 2 copies to CGA, accompanied by following documents:

(i) statement indicating the No. and date of the various reappropriation/surrender orders taken into account while preparing the Grant Statement, with a certificate to the effect that:

(a) the statement is complete and contains all the reappropriation/surrender orders issued in respect of the particular grant/appropriation during the financial year, and

(b) all surrender orders have been accepted by the Ministry of Finance vide No.............date.......

(ii) attested copies of all reappropriation and surrender orders issued during the financial year and taken into account for preparing the Grant Statement.

(iii) statement of funds reappropriated to and from the different subheads (vide form in Annexure A),

(iv) Statement of recoveries adjusted in reduction of expenditure.

After complying with all the observations made by the accredited Audit Officer and C.G.A. on the Grant Statement (Stage 1), the Principal Accounts Office will initiate action for Stage II of the Head wise Appropriation Accounts due for rendition to Audit by 26th July.

[Authority: C.A.G.'s U.O. No. 611-Rep(c)/334-74/Vol. III dated 8-4-82 in F. No. G-25018/1/30-AA/ O&M/Vol. I.]

Page No. 192

Para 11.3.1(a)-last line

Substitute "2 copies" for "1 copy" against (c) Controller General of Accounts.

[Authority: C.G.A.'s O.M. No. G25018/1/85/FA/TS/454 dated 11-3-1985 (para 2 S. No. 10) and issued from File No. 1(14)/85/TA].

Correction Slip No. 145

Page 127

Chapter 8, Para 8.2.1

(i) Substitute the words "Transactions" for the existing word "Items" appearing in line 3 and the words "Sub-heads" for the existing words "detailed heads" appearing in fourth and fifth line respectively of the above para so as to correct the nomenclature of the Sub-head to be opened under the Minor head "PAO Suspense" as "Transactions adjustable by.........".

(ii) Similar correction may also be carried out in this Chapter wherever called for as above.

[Authority: 1(14)/85/TA]

Correction Slip No. 146

Page 98

Para 5.4.3

Substitute the following for the word "and" appearing between the words "Suspense Accounts" and "Under" in line 2 of  the sub-para:

''should be made for the gross amount on the appropriate side i.e. credit and debit respectively; but"

[Authority: l(l4)/85/TA]

Correction Slip No. 147

Page 251

Table below Para 13.16

Substitute the following for the entry at Col. (b) of this table serial No. 6:

"6—TA/LTC Bills".

[Authority: 1(13)(3)/85/TA]

(Issued from File No. 1(14)/85/TA).

Correction Slip No. 148

Page 97

Para 5.3.4

(I) Substitute sub-para (iv) by the following:

(iv) an item debited to an expenditure head instead of to a debt, deposit, suspense or remittance head—correction should be made by debiting the proper head and minus debiting the expenditure head which was wrongly debited.

(II) Correct Article 250(b) shown as "authority" below the Correction Slip No. 6 as Art. 251(b) read with General Direction No. 3.10 to the I.M.M.H.

[Authority: S. 11016/1/81/TA]

(Issued from File No. 1(14)/85/TA)

Correction Slip No. 149

Page 38

Annexure 'C' to Chapter 1

Substitute the word ''Annexure" for the word "Appendix" appearing at the top of Correction Slip No. 130.

[Authority: 1(14)/85/TA]

Correction Slip No. 150

Page 128

Para 8.2.1

1. Delete C.S. No. 42.

2. Insert the following as Note 2 below this para:

The following recoveries arising in salary etc. bills in the books of Accounts Officers of the Central Civil, Defence, P&T and U.T Govt./Admn. will also be adjusted to the final head of account by their Accounts Officers so as to reduce inter-departmental adjustment:

(a) Central Govt. Employees' Insurance Scheme, 1977.

(b) Central Govt. Employees Group Insurance Scheme, 1980.

(c) U.T. Govt. Employees Group Insurance Scheme, 1984.

(d) A.I.S. Officers borne on U.T. Cadre and subscribing to the A.I.S. Officers (Group Insurance) Rules, 1981.

The above transactions arising in the books of Railways (including their own employees) would be settled with the PAO (Exp.) for the first two schemes, with the PAO, U.T. Govt./Admn. from which the employee had came for the scheme under SI. No. (c) and with the P.A.O. (Delhi Admn.) for the Scheme at SI. No. (d) above.

Relevant transactions relating to such deputationists will also be included in the statistics to be furnished under the schemes at SI. No. (b) and (d) above by the Accounts Officers of Central Civil, Railways, Defence, P&T, U.T. Govt./Admn.

Subscriptions under the All India Service Officers' (Group Insurance) Rules, 1981 recovered from an A.I.S. Officer borne on a State Cadre but serving on deputation with Govt. of India or U.T. Govt./Admn. shall be passed on to the Accounts Officer of the Parent State Govt. concerned and will not be included in the statistics of borrowing Ministry/Department.

3. Re-number the existing Notes 2, 3 & 4 (as inserted by C.S. No. 28) as 3, 4 & 5 respectively.

Correction Slip No. 151

Page No. 122

Para 7.7.2

Add the following as second sub-para 7.7.2:

For arranging payment of commuted value of Pension through the D.D.O. to a Government servant retiring on superannuation and who has applied for such payment being made at the time of issue of the P.P.O. in terms of the provisions made in Rule 13(3) of the Central Civil Services (Commutation of Pension) Rules, the Pay & Accounts Officer will follow the procedure prescribed in D.P.A.R.'s O.M. No. 34/6/84-PU dated 20th November, 1984.

[Authority: C.G.A.'s U.O. No. 23031/2/85/MF/CGA/ 2413]

(Issued from File No. 1(14)/85/TA)

Correction Slip No. 152

Pages 160-161

Para 9.4.1 as inserted vide CS. No. 39

(i) Delete the words 'in its own books' appearing in the eighth line in sub-para (ii) of Para III.

(ii) Put full stop after the word 'prescribed' appearing in the aforesaid sub-para and delete the last three lines beginning with the words 'except' and ending with the words 'specified P.A.O.'.

(iii) Insert the words 'except Railways.' after the word 'above' and before the word 'would' appearing in the 10th line of Para IV.

[Authority: 9(25)/83/TA]

Correction Slip No. 153

Page 217

Para 12.2.1

Substitute the following  for the existing Para 12.2.1:

12.2.1. The Internal Audit Unit will work directly under the CCA/CA, with the overall responsibility for internal audit remaining, with the Financial Adviser of the Ministry/ Department concerned. The Principal Accounts Office, the Pay & Accounts Offices as well as the offices of DDOs in Ministries/Departments, Indian Missions and other Government of India offices abroad, shall be within the jurisdiction of internal audit. Internal audit shall also check initial accounts maintained in the executive offices to ascertain how far the rules and regulations, systems and procedures in accounting and financial matters are being followed. The scrutiny would inter-atia cover the checking of all accounts records including those relating to fund accounts, loans and advances, disposal of confiscated stores (CBEC), review of the installation and operating efficiency of expensive equipment and machinery and examination of the records of the physical verification of stores, equipments tools and plants. Examination of the accounts of autonomous bodies substantially financed by Government, but which are not subject to Statutory Audit, (institutions which get less than Rs. 25 lakhs by way of grant but, which, at present, do not come within the purview of audit by Statutory Audit) fall within the ambit of Internal Audit.

[Authority: File No. G-25014/10/84/MF-CGA/Inspection]

Correction Slip No. 154

Page 223

Para 12.10.1

Substitute the following for the existing para 12.10.1:

"The frequency of internal audit will obviously depend upon the staff strength sanctioned for Internal Audit Organisation as well as the number of units falling under its purview. The number of days for inspection, as also the frequency would depend on the amount of expenditure, the nature of transactions, the state of arrears and the general health of accounts of each unit. It would however be desirable to aim for internal audit of all important offices once a year."

[Authority: File No. 1(14)/86/TA]

Correction Slip No. 155

Page 98

Para 5.4.3

Add the word "that" after the word "but" appearing in third line of Correction Slip No. 146.

[Authority: 1(14)/86/TA]

Correction Slip No. 156

Page 192

Chapter 11. Para 11.3.1. (e)

Substitute the following for the sentence beginning with the words "in case of" and ending with the words "Bombay" appearing in line Nos. 12 to 14 of sub-para (e) of the above para.

"in case of Departments of Atomic Energy and Space"— Director of Audit, Commerce, Works & Miscellaneous II, New Delhi from the year 1986-87 and Department of Electronics—Director of Audit, Scientific and Commercial Departments, Bombay".

[Authority: 1(14)/86/TA]

Correction Slip No. 157

Page 49

   

(i) Insert the following as item (c) below the first sub-para of this Para:

"(c) Payments arising under the Deposit Linked Insurance Scheme to Group 'D' Government Servants".

(ii) Renumber the existing item (c) as (d).

[Authority: 1(3)/86/TA]

Correction Slip No. 158

Pages 178 to 184 of Civil Accounts Manual

Amendments to Annexure 'A' to Chapter 10 of C.A.M.

Para 5.4

(i) Insert the following as clause (iii) of this para and the existing clause (iii) thereunder may be numbered as clause (iv):

(iii) In the case of loans to State Governments, of which terms of repayment include consolidation as on 1st of October each year (viz. Block loans for State Plan Schemes and other Plan loans as also loans out of small savings collections), consolidation will be done separately for (A) Loans advanced during the month of April and May, 1986 carrying rates of interest applicable upto 31st May, 1986 and (B) loans drawn from 1st June. 1986 onwards at revised rates of interest. But for this there will be no change in the manner of calculation of interest and its recovery on recovery of principal.

Para 7.1

(ii) The figure '21/2' appearing in the last line of this para may be substituted by the figure '2.75'.

Para 8.1

(iii) Following sentence may be added at the end of this Para:

"Even in such cases a minimum of 1/4 per cent should be recovered from the defaulting party as penalty".

(iv) Add the following as paragraph 12 to Annexure 'A' to Chapter 10.

"12. Monthly Reports of Defaults: Ministries/Departments are required to submit to Budget Division a monthly report of defaults of Principal and interest in the form set out in Appendix IV. The report should be sent by the end of the month following the month to which the transactions relate.

(v) Add the following as Appendix IV to the said Annexure :

MONTHLY REPORT
Defaults in Repayment of Loans and Payment of Interest

Organisations Defaults upto 31-3-86

Repayment of Loans 1986-87

Default upto 31-3-86

Payment of Interest 1986-87

Current due for 1986-87 Due upto the end of Actual repayment Upto Current dues for 1986-87 Due upto the end of Actual payment
Month Month Month
Month
State Governments*

---
---
---

 
PSU's*

---
---
---

 
Other Parties*

---
---
---

 

*States, PSU's or other parties where the cumulative defaults exceed Rs.1 crore may be identified separately. Others may be grouped.

Remarks: Reasons for default and action taken may be indicated.

Correction Slip No. 159

Page 49

Para 3.1.1

Insert the word "wages" after the word "including" appearing in bracket in the eighth line of this para.

[Authority: 1(14)/86/TA]

Correction Slip No. 160

Page No. 239

Para No. 13.6.4

Insert the following as Note below Para 13.6.4:

Note : In cases where the foreign supplier insists on opening of a letter of credit, the Department concerned may insert a suitable provision to that effect in the contract with the supplier and arrange to have the letter of credit opened keeping in view the orders on the subject.

[Authority: File No. 1(13) (1)/86/TA]

Correction Slip No. 161

Page 103

Para 5.14.3

Substitute the following for the wordings 'the concerned minor head' appearing in 3rd line of Sub-Para as inserted vide Correction Slip No. 89.

'the opening balance of the concerned minor head'.

[Authority: 1(14)/86/TA]

Correction Slip No. 162

Page 107

Annexure 'B' to Chapter 5

ANNEXURE 'B'
(Refereed to in para 5.14.3)

Illustrative Example

Substitute the following for PART II—Entries relating to Serial No. 1 of Part I as inserted vide Correction Slip No. 90.

PART II—Entries relating to Serial No.1 of Part I

Amount on 1-4-86 Receipts Disbursements Account as on 31-3-87
(a) Entries under material for Statement No. 15 of Finance Accounts, 1986-87
760—Loans and Advances
to State Governments.
Dr. O1
Dr. P1
R1 D1 O1+P1+D1-R1
=0.10 crore
Prior Period Adjustment Account 0.10 crore    
(b) Entries under material for Statement No. 17 of the Finance Accounts.
760—Loans and Advances to State Governments.

- State of 'A'
- C Loans for Central Plan Schemes.

   
Fisheries—Inland Fisheries O2 R2 D2 P2     O2+P2+D2+R2+
Rs.0.10 Crore
Prior Period Adjustment Account. 0.10 crore    

Substitute the following for PART III—Entries for Computation of closing balance of GOVERNMENT ACCOUNT as on 31-3-87 on account of Serial No. 1 of Part I as inserted with Correction Slip No. 90:

PART III—Entries for Computation of closing balance of GOVERNMENT ACCOUNT as on 31-3-87 on account of Serial No. 1 of Part I.

FORM C.A.M. 42

Sector Dr. Cr.
Opening balance as on 1-4-86 (excluding the Prior Period Adjustment Account) 0
Net effect of Prior Period Adjustment Account 33.10
Adjusted Opening Balance as on 1-4-86 0-33.10
A+B Receipts (Revenue)
A+B+C+D Expenditure (Revenue)
A+B+C Expenditure (Capital)
G (M.H. 768)
L (M.H. 875 and 880)
D.D.R. Heads (closed to Govt. Account).
Net effect of balances adopted/ transferred proforma reversing its side
Total O+T1 T1+33.10
Closing balance transferred to Summary of balances O+P+T1+T2
- 33.10

O = Opening Balance

P — Prior Period Adjustment Account

T1 — Total under Col. Dr. excluding (a) Opening balance and (b) Prior Period Adjustment Account.

T2 — Total under Col. Cr. excluding figures relating to net effect of balances adopted/transferred proforma and also excluding Prior Period Adjustment Account.

[Authority : 1(14)/86/TA]

Correction Slip No. 163

Page No. 98-99

Para No. 5.4.6

Substitute the figures of Rs. 2,500/- and Rs. 10,000/- appearing in the fifth line of para 5.4.6 inserted vide Correction Slip No. 7 by the figures of Rs. 25,000/- and Rs. 1,00,000/- respectively.

[Authority: 1(14)/87/TA]

Correction Slip No. 164

Page No. 117

Para No. 7.1.2

Add the following as sub-para after this para:

Necessary service particulars and payments authorised in respect of each government servant who retires from or otherwise quits service under Government or expired while in service, may be recorded by the P.A.O. in a register in Form CAM 52-B and the payments when made, may also be recorded therein in the prescribed columns.

[Authority: File No. l(14)/87/TA&CTR/Pension U.O. No. 25031/2/85/MF/CGA/918 dated 28-2-1987]

Correction Slip No. 165

Page 356

Para 7.1.2                                                                                                                                      Form CAM 52B

Add the following as Form 52B after Form 52A inserted vide Correction Slip No. 121 :

FORM C.A.M. 52B
Terminal Benefits Register

(Part I)

PARTICULARS ENTITLEMENTS
S. No. Name & designation of retiring Govt. servant Date of birth Date of entry in service Date of Retirement Qualifying service Pay last drawn Average emoluments Whether opted new scales w.e.f. Pension DCRG Family pension
Reduced pension after commutation
Type of Retirement
or Merger of DA/ADA
1 2 3 4 5 6 7 8 9 10 11 12
 

 

 

PART I

AUTHORISATION

Nature of Entitlements Amount Rs. Authority letter No. & date PPO No. Place of payment Initials of P.A.O.

(1)

(2)

(3)

(4)

(5)

(6)

(a) Provisional pension
(b) Pension
(c) DCRG
(d) Commuted value of pension
(e) Leave encashment
(f) Residual amount

PART II

PAYMENTS

Nature of Payments Amount (Rs.) Vr. No. *Date of Payment Remarks

(1)

(2) (3) (4) (5)
(a) Provisional pension
(b) Pension
(c) DCRG
(d) Commuted value of pension
(e) Leave encashment
(f) Residual amount

*Date of Revised Pension (after commutation)

[Authority : File No. l(14)/87/TA&C.T.R./Pension's U.O. No. 23031/2/85/MF-CGA/918 dated 28-2-1987].

Correction Slip No. 166

Page 252

Table below Para 13.16

Substitute the following for the existing entry in Col. (C) against item Nos. 29 and 30 at this page:

"One year or till the annual accounts have been prepared, whichever is later"

[Authority: 1(13)(3)/86/TA]

[Issued from File No. 1(14)/86/TA]

Correction Slip No. 167

Page 166

Para 9.9.6

Add the following at the end of para 9.9.6 inserted vide Correction Slip No. 97.

"This procedure may be followed mutatis mutandis by the Accounts Officer of the State Government borrowing the services of Central Government employees (including Union Territory) Governments and Administrations, Posts & Telegraphs, Railways and Defence and the Pay and Accounts Officers of the parent department."

[Authority: File No. 9(17)/83/TA]

Correction Slip No. 168

Page Nos. 341 & 350

Form CAM-52

The following sentence may be added at the end of the first para of the pay order commencing with the words "UNTIL FURTHER NOTICE" (in both portions of PPO):

A portion of pension amounting to Rs................ P.M. (Rupees..................................) (in words) got commuted by the pensioner, may be restored to him/her with effect from,.. . ... ......... .(date) (In words.......) in case the pensioner survives on that day.

[Authority : 1(14)/87/TA]

Correction Slip No. 169

Page 145

Para 8.23.2

Delete para 8.23.2 and renumber the existing paras 8.23.3, 8.23.4, 8.23.5 and 8.23.6 as 8.23.2, 8.23.3, 8.23.4 and 8.23.5 respectively.

[Authority : File No. 1(8)(5)(87)/TA]

Correction Slip No. 170

Page 32

Para 4.30.4

Delete para 4.30.4 and renumber Paras 4.30.5 & 4.30.6 as Paras 4.30.4 & 4.30.5 respectively.

[Authority : File No. 3(3)/87/TA]

Correction Slip No. 171

Page 339-356

Dated 25-10-88                                   Form CAM 52

The existing Form CAM-52 may be substituted by this.

FORM C.A.M. 52
(Para 7.2.1)

(Rubber Stamp of the Office issuing the Pension Payment Order)

PENSION PAYMENT ORDER
(Pensioner's Portion)

P.P.O. NO. . ............... .... Date..... ... ............
Debitable to................. . .. Government.

Head of Account
Major Head
Minor Head
Voted/Charged

UNTIL FURTHER NOTICE, and on the expiration of every month be pleased to pay Shri/Smt.................. ...... ...the pension as set out in Part II of this order Family Pension as set out in Part III of this order* Plus the amount of dearness relief as admissible from time to time thereon after due identification of the pensioner/family pensioner. The Payment should commence from................The income tax, where deductable, should be deducted at source.

2. Arrears of Pension/family pension at Rs......................P.M. (Rupees........... .........per month) from.. ......to......... plus the admissible dearness relief thereon may also be paid to Shri/Smt..... ..............

Signature:
Designation:

(Special Seal of the Pension 
Payment Order issuing Authority)

To

(Pension Disbursing Authority where pension is to be paid).
*Inapplicable clause to be deleted.

PART I
Particulars of service of the pensioner/deceased Government Servant

1. Name of the Government servant :

2. Post/Grade/Rank last held and the name of the Ministry/Deptt. office from which retired under the Government of India. :

3. Date of Birth :

4. Date of entry into Government service :

5. Date of ending service (Last day of the service) :

6. Details of weightage in service allowed, if any:

7. Period of service not qualifying for pension:

From To

Period

Reasons

y

m

d

 

 

 

 

8. Total length of qualifying Service 
[Col. (5-4)+6—7]
Years Months Days

9. Emoluments drawn during 10 month period and those reckoned for calculation of average emoluments :

FROM TO

Emoluments drawn

Emoluments reckoned for 
Average emoluments
Remarks
PAY Other items with details
viz personal pay, 
Spl. pay, Deputation 
Allowance, DA, etc.
Total
Pay Other items 
reckoned 
with details
Total
(1) (2) (3) (4) (5) (6) (7) (8) (9)
 

 

 

10. Average Emoluments for Pension : Rs.

11. Emoluments for family pension : Rs.

12. Emoluments for Retirement Gratuity/Death Gratuity. : Rs.

13. Amount of Retirement Gratuity/Death Gratuity allowed : Rs.

 

PART II
(Applicable on Retirement)

Section 1—Particulars of Pensioner

1.Joint photograph with the spouse

 

 

2. Name of the retiring Govt. servant :

3. Permanent Address :

4. Personal marks of identification :

5. Signatures or the left hand Thumb impression of the pensioner (To be obtained at the time of first payment of pension)

Section 2—Details of Pension

1. Amount of monthly pension before commutation.

2. Class of Pension :

3. Rules under which sanctioned

4. Date of commencement of pension, :

5. Fraction/amount of pension commuted, if any:

6. Commuted value and the date of its payment.

7. Reduced monthly pension after commutation.

8. Date of commencement of reduced pension.

9. Date (in words) from which commuted 
portion shall stand restored (subject to 
pensioner being alive on that date)

10. Whether the pensioner/Family Pensioner :
is in receipt of any other pension. If so,
its particulars and source from which being drawn.

Section 3—Details of family pension payable on the death of the pensioner

1.Rules under which family pension is admissible.

2. Details of family members eligible for :
family pension in the event of the death of pensioner.

SI. No. Name Relationship with the Govt. servant Date of Birth (for children) Present Address Whether child is physically handicapped
 

 

 

         

Note : Above particulars may be given in the order of eligibility of the family members.

3. Amount of family pension :

Amount Rs. From To
(i) At Enhanced Rate
(ii) At Normal Rate

PART III
(Applicable on death while in service)

Section 1—Particulars of family pensioner

1. Photograph of the Family Pensioner

 

 

2. Name of the recipient of family pension :

3. Relationship with the deceased Govt. servant.

4. Permanent Address

5. Personal marks of identification :

6. Signature or the left hand Thumb impression 
of the family pensioner (To be obtained at the 
time of first payment of family pension)

7. Whether the pensioner/Family Pensioner 
is in receipt of any other pension. If so, 
its particulars and source from which being drawn.

Section 2

1. Rules under which Family pension is :
sanctioned.

2. Amount of Family Pension :

Amount 
Rs.
From To
(i) At Enhanced rate
(ii) At normal rate

 

PART IV
(Post sanction revision of Pension/Family Pension/Dearness Relief)

Amount of Pension at the time of Retirement Rs...... ....
Amount of Dearness Relief at the time of Retirement...... ..............

Letter No. and date Date of effect Amount of Revised Pension

Rs.

Reason for Revision Amount of Revised Dearness Relief

Rs.

Total Monthly Pension plus Dearness Relief payable Rs. Remarks Initials of designated Officer
 

 

 

             

 

PART V
Record of transfer of PPO from one Pension Disbursing Authority to another, if any

S.No. Full particulars of PDA at which pension is drawn before transfer Date upto which pension has been paid Full particulars of PDA to which PPO is transferred Date signature of authorised officer of transferring PDA
 

 

 

 

       

PART VI
Periodical identification of pensioner

(To be done twice a year if payment is by postal money order, otherwise annually)

Date Initials of designated officer Date Initials of designated officer Date Initials of designated officer
 

 

 

 

         

 

PART VII
(Record of Disbursement)

Month for which 
pension is due

Amount

Date of payment Disbursing officers Initial Remarks
Pension Rs. Dearness Relief Rs. Total Rs.
March
April
May
June
July
August
September
October.
November
December
January
February

Note : Dearness relief is payable with reference to the amount of pension before commutation.

[Authority: CTR Sections U.O. No. Q 20011/80/MFCGA/Vol. II (KW)/ 1876 dt. 25-3-88 read with U.O. Note of even number/375 dt. 12-10-88]

(Issued vide F. No. 1(14)/88/TA]

Important Instructions

(To appear on inside cover of the PPO Booklet)

1. No pension shall be liable to seizure, attachment of sequestration by process of any Court in India in the instance of creditor for any demand against the pensioner (Section II, ACT XXIII of 1871).

2. Payment under this order is to be made only to the pensioner in person, with the following exceptions:

(a) To persons specially exempted by Government.

(b) To females unaccustomed to appear in public and to persons unable to appear on account of illness or bodily informity.

(Payment in both cases (a) and (b) is made on production of a Life Certificate signed by a responsible officer of Govt. or other well known and trustworthy person)

(c) To any person sending a Life Certificate signed by some persons exercising the powers of a Magistrate under the Criminal Procedure Code, or by any Registrar or Sub-Registrar appointed under the Indian Registration Act, 1908 or by any pensioned officer who, before retirement exercised the powers of a Magistrate or by any Gazetted Officer, or by a Munsiff or by a Police Officer not below the rank of Sub-Inspector incharge of a police station or by a Post Master, a Departmental Sub-post Master or an Inspector of post offices, or by officers of the Reserve Bank of India and Public Sector Bank or by the Head of a village Panchayat, Gaon Panchayat or Gram Panchayat or by the Head of an executive Committee of a village or by a Bank included in the second schedule to the Reserve Bank of India Act 1934, in respect of persons drawing pension through that Bank.

(d) In all cases referred to in clauses (a), (b) & (c) the Disbursing officer must at least once a year require proof independent of that furnished by the life certificate of the continued existence of the pensioner. The pension shall not be paid on account of a period more than a year after the date of life certificate last received and the Disbursing officer must be on the watch for authentic information of the decease of any such pensioner and on receipt thereof, shall promptly stop further payments.

3. In the event of the death of a pensioner governed by the Liberalised pension Rules within a period of five years from the date of retirement, the Disbursing officer should take the following action:

(i) Intimation regarding the benefits of family pension and/of residuary gratuity admissible under of Liberalised pension Rules under certain circumstances should be sent to the person to whom arrears the pension are paid or are payable under Rule 370 of the Central Treasury Rules Vol. I, and

(ii) Intimation about the death of the pensioner should be sent to the Head of the Office/Deptt. along with statement of pension etc. so far paid, in order to able him to take further action regarding grant of family pension and/or residuary gratuity.

(Rubber Stamp of the office issuing the Pension Payment Order)

PENSION PAYMENT ORDER
(Disbursers Portion)

P.P.O. No.....................................Date....................
Debitable to.................................. Government.

Head of Account
Major Head
Minor Head
Voted/Charged

Until Further Notice, and on the expiration of every month be pleased to pay Shri/Smt........... . .........................................
the pension as set out in part II of this order
Family pension as set out in Part III of this order*
plus the amount of dearness relief as admissible from time to time thereon after due identification of the pensioner/family pensioner. The payment should commence from............................... The income tax where deductable, should be deducted at source.

2. Arrears of pension/family pension at Rs........... p.m. (Rupees.......................... per month) from.............. to............ plus the admissible dearness relief thereon may also be paid to Shri/Smt........................................

Signature :
Designation :

(Special seal of the Pension Payment Order issuing Authority)

To

(Pension Disbursing Authority 
where pension is to be paid).

*Inapplicable clause to be deleted.

PART I
Particulars of service of the pensioner/deceased Government Servant

1. Name of the Government servant :

2. Post/Grade/Rank last held and the name of the 
Ministry/Deptt. office from which retired 
under the Government of India :

3. Date of Birth :

4. Date of entry into Government service :

5. Date of ending service (Last day of the service) :

6. Details of weightage in service allowed, if any :

7. Period of service not qualifying for pension :
From To Period Reasons
y m d
 

 

 

         
8. Total length of qualifying Service 
[Col. (5 -4)+( 6—7)]
Years Months Days

9. Emoluments drawn during 10 month period and those reckoned for calculation of average emoluments

FROM TO

Emoluments drawn

Emoluments reckoned for 
Average emoluments
Remarks
Pay Other items with details viz. 
Personal pay, Spl. pay, 
Deputation Allowance, 
DA, etc.
Total
Pay Other items reckoned 
with details
Total
(1) (2)

(3)

(4)

(5) (6) (7) (8) (9)
 

 

 

 

               
10. Average Emoluments for pension : Rs.                                    
11. Emoluments for family pension : Rs
12. Emoluments for Retirement Gratuity/Death Gratuity. : Rs.
13. Amount of Retirement Gratuity/Death Gratuity allowed : Rs.

PART II
(Applicable on Retirement)

Section 1—Particulars of Pensioner

1. Joint photograph with the spouse :

 

 

 

2. Name of the retiring Govt. servant :

3. Permanent Address :

4. Personal marks of identification :

5. Signatures or the left hand Thumb 
impression of the pensioner (To be 
obtained at the time of first payment of pension) :

Section 2—Details of pension

1. Amount of monthly pension before commutation :

2. Class of Pension :

3. Rules under which sanctioned :

4. Date of commencement of pension :

5. Fraction/amount of pension commuted, if any :

6. Commuted value and the date of its payment :

7. Reduced monthly pension after commutation :

8. Date of commencement of reduced pension :

9. Date (in words) from which commuted portion shall 
stand restored (subject to pensioner being alive on that date) :

10. Whether the pensioner/Family Pensioner is 
in receipt of any other pension. If so, its 
particulars and source from which being drawn. :

Section 3—Details of family pension payable on the death of the Pensioner

1. Rules under which family pension is admissible. :

2. Details of family members eligible for family 
pension in the event of the death of pensioner. :

S. No. Name Relationship with the Govt. servant Date of Birth (for children) Present Address Whether child is physically handicapped
 

 

 

         

Note : Above particulars may be given in the order of eligibility of the family members.

3. Amount of family pension :

Amount Rs. From To
(i) At Enhanced Rate
(ii) At Normal Rate

PART III
(Applicable on death while in service)

Section 1—Particulars of family pensioner

1. Photograph of the Family Pensioner :-

2. Name of the recipient of family pension :

3. Relationship with the deceased Govt. servant. :

4. Permanent Address :

5. Personal marks of identification :

6. Signature or the left hand Thumb impression 
of the family pensioner (To be obtained at the 
time of first payment of family pension) :

7. Whether the pensioner/Family Pensioner is in receipt of 
any other pension. If so, its particulars and 
source from which being drawn. :

Section 2

1. Rules under which Family pension is sanctioned :

2. Amount of Family Pension :

 

Amount Rs. From To
(i) At Enhanced rate      
(ii) At normal rate      

(Post sanction revision of Pension/Family Pension/Dearness Relief)

Amount of Pension at the time of Retirement Rs...........

(Amount of Dearness Relief at the time of Retirement... . ......

Letter No. and date Date of effect Amount of Revised Pension (Rs.) Reason for Revision Amount of Revised Dearness Relief Rs. Total monthly Pension plus Dearness Relief payable Rs. Remarks Initials of designated Officer
 

 

 

             

 

TABLE V
Record of transfer of PPO from one Pension Disbursing Authority to another, if any.

S. No. Full particulars of PDA at which pension is drawn before transfer Date upto which pension has been paid Full particulars of PDA to which PPO is transferred Date signature of authorised officer of transferring PDA
 

 

 

 

       

PART VI
Periodical identification of pensioner

(To be done twice a year if payment is by postal money order, otherwise annually)

Date Initials of designated officer Date Initials of designated officer Date Initials of designated officer
 

 

 

         

 

 

PART VII
(Record of Disbursement)

Month for which pension is due

Amount

Date of payment Disbursing officers Initial Remarks
Pension Rs. Dearness Relief Rs. Total Rs.
March
April
May
June
July
August  
September  
October  
November
December
January
February

Note : Dearness relief is payable with reference to the amount of pension before commutation.

[Authority; CTR Sections UO No. Q 20011/80/MF-CGA/ Vol. II (KW)/1876 dt. 25-3-88 read with UO Note of even Number/375 dt. 12-10-88]

(Issued vide F.No. 1(14)/88/TA)

Important Instructions

(To appear on inside cover of the ppo Booklet)

1. No pension shall be liable to seizure, attachment of sequestration by process of any Court in India in the instance of creditor for any demand against the pensioner (Section II, ACT XXIII of 1871).

2. Payment under this order is to be made only to the pensioner in person, with the following exceptions:

(a) To persons specially exempted by Government.

(b) To females unaccustomed to appear in public and to persons unable to appear on account of illness or bodily informity.

(Payment in both cases (a) and (b) is made on production of a Life Certificate signed by a responsible officer of Govt or other well known and trustworthy person).

(c) To any person sending a Life Certificate signed by some persons exercising the powers of a Magistrate under the Criminal procedure Code, or by any Registrar or Sub-Registrar appointed under the Indian Registration Act, 1908 or by any pensioned officer who, before retirement exercised the powers of a Magistrate or by any Gazetted officer, or by a Munsiff or by a police officer not below the rank of Sub-Inspector incharge of a police station or by a post Master, a Departmental sub-post Master or an Inspector of post offices, or by officers of the Reserve Bank of India and Public sector Bank or by the Head of a village Panchayat, Gaon Panchayat or Gram Panchayat or by the Head of an executive Committee of a village or by a Bank included in the second schedule to the Reserve Bank of India Act 1934, in respect of persons drawing pension through that Bank.

(d) In all cases referred to in clauses (a), (b) & (c) the Disbursing officer must at least once a year require proof independent of that furnished by the life certificate of the continued existence of the pensioner. The pension shall not be paid on account of a period more than a year after the date of life certificate last received and the Disbursing officer must be on the watch for authentic information of the decease of any such pensioner and on receipt thereof, shall promptly stop further payments.

5. In the event of the death of a pensioner governed by the Liberalised pension Rules within a period of five years from the date of retirement the Disbursing officer should take the following action:

(i) Intimation regarding the benefits of family pension and/of residuary gratuity admissible under of Liberalised pension Rules under certain circumstances should be sent to the person to whom arrears the pension are paid or are payable under Rule 370 of the Central Treasury Rules Vol. 1, and

(ii) Intimation about the death of the pensioner should be sent to the Head of the Office/Deptt. along with statement of pension etc so far paid, in order to able him to take further action regarding grant of family pension and/or residuary gratuity.

Correction Slip No. 172

Page No. 118

Para 7.2.1

Add the following at the end of Para 7.2.1 :

"The payment of Pension to Ex-servicemen of Assam Rifles may be made through Sub-Post office at Vijay Nagar in Arunachal Pradesh as a special case".

[Authority. C.T.R. Section File No. M-23014/163/78/MF-CGA-(IV)/630 dated 6-3-89 and C.&.A.G's U.O. No. 149-AC.I/35-87 dated 1-3-89.]

(Issued from file No. 1 (14)/89/TA)

 

Correction Slip No. 173

Page No. 175

Para 10.10.4

Substitute the following for the existing para 10.10.4:

Data in regard to issue of guarantees would not be susceptible of check by the Accounts Office. The information relating to the guarantees outstanding at the end of a financial year required for statement No. 5 of the Finance Accounts of the Union Government shall be called for from the Finance Wing of each Ministry/Department, (which shall be responsible for its correctness) so as to reach the concerned Chief Controller/Controller of Accounts duly confirmed by the 21st April of each year. The latter in turn would arrange to furnish the same to the Finance Accounts Section of the Office of the Controller General of Accounts latest by 3lst May each year. Each return sent by the Chief Controllers/Controllers of Accounts will also show the guarantees, if any, invoked during the year. As all payments arising as a result of guarantees being invoked are to be treated as loans, the figures of amounts paid included in the Statement should be based on the accounts figures booked by Pay and Accounts Officer concerned.

[Authority: 1(14)/88/TA]

Correction Slip No. 174

Page Nos. 339-356

Para No. 7.2.1
Form CAM-52

Add the words 'Part IV' on the top of proforma (Post sanction revision of pension/Family Pension/Dearness Relief) in both portions of the PPO, as introduced vide C.S. No 171 dated 25-10-1988.

[Authority : 1(14)/89/TA]

Correction Slip No. 175

Page 100

Para 5.7.1

Substitute the existing first sentence by the following in para 5.7.1:

"Each Pay and Accounts Office shall send, by the 10th of the following month, if it is located at Delhi and by the 15th of the following month, if it is outstation, to its Principal Accounts Office a monthly account in computer format prescribed by the Controller General of Accounts separately for each Ministry/Department."

[Authority: 1(14)/89/TA]

Correction Slip No. 176

Page 115

Para 6.10.2

Substitute the words "31st July" by the words "31st May" appearing in second line of para 6.10.2.

[Authority: 1(14)/89/TA]

Correction Slip No. 177

Page 112

Para 6.7.2

Delete the existing para 6.7.2 appearing in Chapter 6 of Civil Accounts Manual and re-number para 6.7.3 as inserted by Correction Slip No. 74 as para 6.7.2.

[Authority: 1(15)/89/TA]

Correction Slip no. 178

Page Nos. 234-235

Para 13.4

(i) Substitute the following for the existing paras 13.4.1 and 13.4.2:

13.4.1. When a Government servant is transferred from one office to another office either within the same Ministry/ Department or under another Ministry/Department, the balances outstanding against that Government servant under various Debt, Deposit and Remittance Heads pertaining to Long term Loans/Advances to Govt. servants and Provident Funds shall be transferred by issue of cheque of the 'C' category "Government Account—not payable in Cash". drawn in favour of the Accounts Officer to whose circle the Government servant stands transferred.

13.4.2. At the time of transferring the long term outstanding Loans and Advances under H.B.A./M.C.A., etc., the transferor P.A.O. shall raise a claim against the transferee P.A.O. by debiting the minor head "P.A.O.-Suspense-item adjustable by ... ... ...... .. ...... the name of P.A.O.in whose circle of Account the Government Servant has been transferred—per contra credit to Major/Minor/Heads "7610-Loans to Govt. servants"— H.B.A./M.C.A." as the case may be, to pair off the Debit balance outstanding under HBA/MCA in the books of transferor P.A.O.

On receipt of the claim, transferee P.A.O. shall arrange to issue cheque of the 'C' category "Government Account— not payable in cash" in favour of the Accounts Officer from whose circle the Government servant had been transferred. Transferee P.A.O. shall classify and book the paid amounts as Minus credit and not Debit to Major/Minor Heads "7610-Loans to Government servants—HBA/MCA per contra credit to Major/Minor Head "8670-Cheques & Bills— P.A.O. cheques".

(ii) Delete para 13.4.3 and renumber the existing paras from 13.4.4, 13.4.5 and 13.4.6 as 13.4.3, 13.4.4 and 13.4.5 respectively.

[Authority: 1(15)/89/TA/]

Correction Slip No. 179

Page 194

Para 11.7.1

Substitute the figure of 550 by 450 and add the following words after the word 'versions' appearing in 39th line of the above para:

"or 575 copies of diglot version"

Correction Slip No. 180

Page 148

Para 8.25.1

Insert the following in the eleventh line before the sentence "The accounts consolidating authority":

In addition the receipts/payments relating to civil estimates under the Major Heads 0059— Public Works, 0075— Misc. General Services, 0210—Medical and Public; 0216— Housing, 2052—Sectt. General Services, 2059—Public Works, 2216—Housing, 4059—Capital outlay on Public Works and 4216—Capital Outlay on Housing shall be adjusted to the final head in the books of the Defence Department without carrying out any monetary settlement therefor with the concerned civil accounting authority.

[Authority: C.G.D.A., New Delhi circular No. A/III/11241-PC dated 15-3-1990. In File No. 1(8)(7)/86/ TA/II]

Correction Slip No. 181

Page 335 (obverse)

Form CAM 49 (Para 6.10.2)

(i) Add the words "Both in figures and words" with the word "Balance" in column 7 of this Form.

(ii) Page 336 (Reverse).

Delete the word "Jr." appearing with the word "Accountant" and add the words "Sr. Accountant" after the word "Accountant''. Also add the words "/Asstt. Accounts Officer" after the words "Jr. Accounts Officer" appearing in the last line of the Reverse of Form CAM-49.

[Authority: C.T.R. Section's Dy. No. 335/GPF dated 6-12-90.]

(Issued from File No. 1(14)/89/TA)

Correction Slip No. 182

Page No. 115

Para No. 6.10.2

(i) Delete Correction Slip No. 176.

(ii) Insert the following words in second line of Para 6.10.2:

"31st July".

[Authority: S-11015/3/89/MF-CGA/GPF.]

(Issued from File No. 1(14)/90/TA)

Correction Slip No. 183

Page No. 190

Sub-Para (i) to Para 11.2.2

Delete the word "Pensions" appearing after the words "relating to" in 1st line of Sub-para (i):

[Authority: Min. of Finance, Deptt. of Economic Affairs, Budget Division's Notification No. F. 1(19)-B (R)/90 dated 31-12-90 and Principal Director of Audit-1, Central Revenues, New Delhi No. R. 11/4-1/TS/91-92/50.C dated 6/6/91.]

(Issued from File No. 1(14)/91/TA.)

Correction Slip No. 184

Page Nos. 340—349

Form CAM-52

Amend the Pension Payment Order Disburser's as well as Pensioner's Portion as under:

(i) Substitute items 1 and 7 below Section 2 (Details of Pension) of Part II by the following:

1. Amount of monthly pension before commutation : (in figures) Rs. ..........
(in words) Rs. ..........
7. Reduced monthly pension after commutation : (in figures) Rs. ..........
(in words) Rs. ..........

(ii) The Cols. 'From' and 'To' appearing against item 3(i) and 3(ii) below Section 3 (Details of Family Pension payable on the death of the pensioner) of Part II may be deleted and the following remarks may be inserted against items 3(i) at enhanced rate and 3(ii) At normal rate:

3(i) At Enhanced Rate: 'From the date following the date of death for a period of 7 years or for a period upto the date on which the deceased pensioner would have attained the age of 65 years had he/she survived whichever is earlier.

3(ii) At Normal Rate: 'After the expiry of the period as in 3(i) above'.

[Authority: CTR (Pen) Section's U.O. No. Q. 20011/89 / MF-CGA/Pen/464 dated 4-9-91.

(Issued from File No. 1(14)/91/TA)

Correction Slip No. 185

Page No. 8

Para No. 1.13

(i) Insert the following as a new para below the existing para 1.12.3:

1.13 PAYMENT BY MAIL TRANSFER

1.13.1 It has been decided in consultation with Reserve Bank of India that Public Sector Banks will also extend to the Departmentalised Central Government Ministries/Departments the facility of remittance of funds to Semi-Government/Grantee Institutions through Mail Transfers free of charge under their own remittance facilities scheme. This will be in addition to the existing facility of payment through Demand Drafts.

1.13.2 In order to enable the Pay and Accounts Office to arrange remittance by Mail Transfer, the Drawing and Disbursing Officer will submit the bill with an endorsement that the payment may be arranged by Mail Transfer. He will also indicate the account number and name of the Branch Bank through which the payment is to be remitted. The Pay and Accounts Office will intimate the particulars of cheque number and date so that the Drawing and Disbursing Officer could complete his records and watch the acknowledgement from the grantee institution.

1.13.3 This facility will be available only for Autonomous Bodies/Public Sector Undertakings and Grantee Institutions for payment of grant-in-aid and will not be applicable for suppliers and other private parties.

(ii) Para 1.13 to 1.21 may be renumbered as para 1.14 to 1.22.

[Authority: RBD Section's O.M. No. S. 11012/06/04/OS Pays/RBD/1942 dt. 19-7-91.]

(Issued from File No. 1(14)/91/TA)

Correction Slip No. 186

Page No. 135

Para No. 8.10.3

Insert the following as a sub-para under this para:

8.10.4 On receipt of the copy of the debit advice from the State Accountant General or Railway/Postal/Defence Accounts Officer, the Pay and Accounts Officer (Supply) will make the following adjustments in his books:

(a) if the advice is not accompanied with relevant vouchers.

The amount will be debited to the suspense minor head 'Suspense Account (Civil)—Vouchers Suspense' by per contra credit to the minor head 'Reserve Bank Suspense—Central Accounts Office'. Subsequently, on receipt of vouchers relating to the rejected claims, the amount will be debited to the concerned head viz. 8786/8787/8788/8789. in case the debit is found to be pertaining to other State Govts./Railways/ Posts/Defence Accounts Officers or to 8658 Suspense Accounts—PAO Suspense, in case the debit is found to be adjustable in the books of other Central Pay and Accounts Officers by relieving the minor head 'Suspense Account (civil)—Vouchers Suspense'. On receipt of clearance Memo from Reserve Bank of India, the minor head "Reserve Bank Suspense—Central Accounts Office" will be cleared by minus credit to 'R.B. Suspense—Central Accounts Office' by per contra credit to the Head '8675—Deposits with Reserve Bank—101 —Central (Civil)'.

(b) if the advice is accompanied with relevant vouchers.

The amount will be debited to the adjusting heads or to 'PAO Suspense' as above by per contra credit to the head 'Reserve Bank Suspense—Central Accounts Office" will be cleared by minus credit to 'R.B. Sub-clearance memo from the Reserve Bank of India, Central Accounts Section by per contra credit to the head 8675—Deposits with Reserve Bank—Central—Civil.

The debit will subsequently be raised against the concerned Accounts Officers afresh by advising the Central Accounts Section, R.B.I., Nagpur or by raising an outward claim as the case may be.

[Authority: File No. 1(14)/91/TA.]

Correction Slip No. 187

Page 110

Note below para 6.4.2

Add the following at the end of the first para of the note below para 6.4.2 of Civil Accounts Manual (inserted vide Correction Slip No. 48):

"However, in the case of All India Service Officers on deputation to autonomous bodies/public sector undertakings under the Central Govt., the PAOs should not be involved. The autonomous bodies/public sector undertakings will make payment of the GPF advance/withdrawals sanctioned by the respective Ministry controlling the autonomous body/P.S.U. to the subscribers and claim reimbursement from the State A.G. concerned".

[Authority: No. 1(8)(5)/91/TA]

(Issued from File No. 1(14)/91/TA)

Correction Slip No. 188

Page No. 101

Para 5.9.2

Substitute the following for the existing para 5.9.2 :

5.9.2 The 'Ledger' for Debt Deposit Suspense and Remittance heads closing to balance viz., those under sectors E,F,I,J,K,L (excluding major heads '8675-Deposits with Reserve Bank' and "8680-Miscellaneous Government Account) and "M" of the List of Major and Minor Heads of Account may be prepared half-yearly for the first six months from April to September after the accounts of September are closed and thereafter quarterly from October to December and from January to March including March Supplementary by using revised proforma-Form C.A.M. 40. It will be prepared by P.A.Os upto sub/detailed heads, as may be necessary, based on the figures of first six months and subsequently for the two quarters, and sent to Principal Accounts Office so as to reach by 5th November, 5th February and 5th July of each year respectively. Amounts of balances adopted/transferred, if any, on "Proforma" basis in terms of the provisions of para 13.4 of Chapter 13 will be clearly indicated in the relevant columns of Forms CAM-40 & 41. Amounts adopted on transfer consequent on the departmentalisation of Accounts from the Accountants General would have to be exhibited similarly in the Ledger of the respective year in which the 'Proforma' transfer was effected. Principal Accounts Office will prepare a 'Ledger' comprising the transactions of all "P.A.Os" under his jurisdiction put together, with minor head-wise details only on the basis of figures furnished by the PAOs periodically. The ledger will be submitted to the respective Controllers of Accounts for review by 10th November, 10th February and 10th July of each year. A copy of the Periodical Statement together with the comments of the respective Controllers of Accounts with action initiated to liquidate huge outstanding balances and to wipe out adverse balances under various Debt, Deposit Suspense and Remittance Heads, should be sent to the Finance Accounts Section of the Controller General of Accounts by 15th November, 15th February and by 15th July respectively each year for regular monitoring. It may be ensured that the progressive figures appearing during the course of the year tally with those appearing in the Statement of Central Transactions including the effect of all Journal Entries incorporated therein. Balances under the head "Public Sector Bank Suspence" need not be included in the "Ledger" to be maintained by P.A.Os., since clearance against this head for adjustment against "Reserve Bank Deposits" is carried out only in the Principal Accounts Office. A Sector wise abstract of balances figuring in the 'Ledger' will be prepared thereafter by the Principal Accounts Office as per Annexure 'A'.

[Authority: 1(5)/91/TA]

(Issued from file No. 1(14)/91/TA)

Annexure A to Correction Slip No. 188

Form C. A. M. 40                                 Para 5 9.2

Major/Minor (Detailed) Headwise Legder of balances for and upto the year ending 31-3-19 under DDR Heads (Closed to Balance) in the books of Pr.A.O./P.A.O.

Major Head & Minor/Sub/Detailed Heads thereunder Opening balance as on 1-4-19 including the amount transferred by Accountants General Total Progressive figures for the first six months of the Financial year i.e. from April to Sept. 19.. Closing Balance as on 30-9-19.. after taking the net effect of Columns 4 & 5 and 2 & 3 Quarterly figures for the Qr. Oct. to Dec. 19.. Closing Balance as on 31-12-19.. after taking the net effect of Columns 8 & 9 and 6 & 7
1 2 3 4 5 6 7 8 9 10 11
  Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr Cr.
 

 

 

                   

 

Quarterly figures for the Qr. Jan to March 19.. including March (Supplementary) and J.Es. Plus/Minus amounts adopted/transferred on Proforma basis during the year Closing balance as on 31-3-19.. after taking net effect of columns 12-13 & 14-15 and 10-11
12 13 14 15 16 17
Dr. Cr. Dr. Cr. Dr. Cr.
           

Note: (1) Detailed head-wise ledger is to be kept only by PAOs;

(2) Separate Folio be opened for different major heads.

Correction Slip No. 189

Page No. 252

Table below Para 13.16

Insert the following new entries below

SI. No. 30 in Part II-Other Records :

SI. No.

Nature of Record

Retention Period Years
(a)

(b)

(c)
30(A) Monthly accounts of Public Works Disbursing officers with supporting schedules (except the schedules of Deposits), Schedules dockets, lists of payments and vouchers for payments other than those for land acquisition. 10 complete accounts years
30(B) Schedule of Deposits (including any subsidiary account) for the month of March & Supplementary 30 complete Accounts years
30(C) Vouchers for payment on account of acquisition of land. Permanent Record

[Authority : File No. 1 (13)(3)/91/TA]

(Issued from File No. 1(14)/91/TA)

Correction Slip No. 190

Page No. 140

Para No. 8.20.3

The following may be inserted as para 8.20.3 in the C.A.M. and the existing paras from 8.20.3 to 8.20.8 may be accordingly renumbered as 8.20.4 to 8.20.9:

"8.20.3 When State Governments (except Jammu and Kashmir and Sikkim) have to refund unspent amounts of old loans, the payment thereof will be arranged by the State Accountants General by issue of advice to Reserve Bank of India (C.A.S., Nagpur) to credit the balances of the Central Ministry/Department by debiting the State balances".

[Authority: 1(8)(5)/91/TA]

Correction Slip No. 191

Page 13 (English Edition)

Para 1.20.2
(As amended by C.S. 17)

(i) Substitute the Head of Account "8675—Deposits with Reserve Bank — Central Civil — Reserve Bank HQ" appearing in the last line of the para by "8675 — Deposits with Reserve Bank — Central Civil — Reserve Bank (PSB)".

Para 1.20.3 (As amended by C.S. 134)

(ii) Substitute the words "Deposits with Reserve Bank— Civil" (both its sub-heads) appearing in line 2 of C.S. 134 by the words "Deposits with Reserve Bank — Central Civil" (all the sub-heads).

[Authority: RBD Section O.M. No. S. 11012/1(22)/91-RBD/605 dated 17-3-92.]

(Issued from File No. 1(1)/92/TA)

[Refer Correction Slip 197]

Correction Slip No. 192

Page 45

Para 2.6

Add the following sentence at the end of para 2.6.1 of C.A.M. :

"However, at the end of the financial year he should also intimate his Pr. A.O., the total number of cheques issued on the last day, total amount thereof and the number and amount of the last cheque, under each category. This intimation should reach (telegraphically from outstation Pay & Accounts Officers) the Principal Accounts Officer, not later than the Ist working day of the next financial year".

[Authority: File No. 1(2)/92/TA]

Correction Slip No. 193

Page 52

Para 3.3

Add the following as a new para 3.3.3 in C.A.M. :

"The Cheque Drawing D.D.O. at the end of the financial year should intimate his Pay and Accounts Officer, the total number of cheques issued on the last day, total amount thereof, and the number and amount of the last cheque under each category. This intimation should reach (telegraphically from outstation Cheque Drawing DDOs) the Pay and Accounts Officer not later than the 1st working day of the next financial-year to enable him to send a consolidated statement to the Pr. Accounts Office."

[Authority: File No. 1(2)/92/TA]

Correction Slip No. 194

Page 253

Table below Para 13.16

Insert the following as new entries in Part II—Other Records :

S.No. Nature of Record Retention period Years
(a) (b) (c)
70. Statement of Central Transactions 30 years
71. Files containing correspondence regarding S.C.T. 10 years
72. Files containing Union Govt. Finance Accounts and related correspondence. 10 years
73. Printed Union Government Finance Accounts Permanent (two copies)
74. Files containing Appropriation Accounts and related correspondence. 20 years
75. Printed Union Government Appropriation Accounts (civil) Permanent (two copies)
76. Printed Demand for Grants 5 years
77. Files containing P.F. Final payment cases. Preservation should be five years from the date of last authorisation.
78. Files containing correspondence regarding Provident Fund allotment of GPF numbers, Transfer in and out of G.P.F. Balances etc. 5 years
79. Printed reports of C. & A.G. of India One year after the settlement of all the audit observations reported therein.

[Authority : File No. 1(13)(3)/91/TA]

Correction Slip No. 195

Page 97

Para 5.3.4

Substitute sub-para (iv) as inserted by Correction Slip No. 148 by the following:

(iv) an item debited to an expenditure head instead of to a debt, deposit, suspense or remittance head—correction should be made by debiting the appropriate head and crediting the relevant departmental receipt head; (in the case of a department not having a corresponding receipt head to the major head "0075-Misc. General Services).

[Authority: 1(5)/93/TA]

Correction Slip No. 196

(A)

Page 10

Para 1.16.8

Substitute the para as under:

"The Pay and Accounts Officer in account with a branch of the Reserve Bank of India as primary banker shall post the total of the day's payments and receipts as per the scrolls, in the Register of Reserve Bank Deposits (Form CAM-17). The monthly totals of receipt and payment scrools as worked out in this register will be taken to the classified Abstract as debit and credit respectively under the head of account '8675—Deposits with Reserve Bank—Central] Civil—Reserve Bank Headquarters".

(B)

Page 12

Para 1.19.3

Delete the words "net of" appearing in the first line of last Sub-para of this para.

(c)

Page 12-13

Para 1.20.1

(i) Delete the word "net" appearing in the first line.

(ii) For the words "receipt/payment" in the first line read "receipt and payment".

(D)

Page 13

Para 1.20.2

Delete the words "for the net effect thereof" appearing at the end of the para (last sentence of the para as inserted by C. S. No. 17).

(E)

Page 280

Form CAM-17

Delete the Cols. "Deduct payments/Receipts, Net payments/Receipts" appearing at the end of the form and also the insertions made by C S. No 20.

[Refer Correction Slip 197]

Correction Slip No. 197

A. The following amendment/corrections may be made in Correction Slip No. 191:

(1) Page 13 (English Edition): Para No. 1.19.2 (as amended by C. S. No. 17) may be read as para No. 1.20.2.

(2) Page 13 (English Edition): Para No. 1.19.3 (as amended by C. S. No. 134) may be read as Para No. 1.20.3.

(Sr. No. of these paras had already been changed vide correction Slip No. 185).

B. The following amendments/corrections may be made in Correction Slip No. 196 :

(a) Page 10 : Para No. 1.15.8 may be read as para No. 1.16.8
(b) Page 12 : Para No. 1.18.3 may be read as a para No. 1.19.3
(c) Page 12-13 : Para No. 1.19.1 may be read as para No. 1.20.1
(d) Page 13 : Para No. 1.19.2 may be read as para No. 1.20.2
(e) Page 13 : In the last sentence of the para 1.20.2 (changed from 1.19.2 to 1.20.2) 
reference to C.S. No. 191 may be read as C.S. No. T'.

(Sr. No. of these paras had already been changed vide Correction Slip No. 185).

C. Due to insertion of Correction Slip No. 185 in Chapter I of Civil Accounts Manual, the following amendments may be made in the paras given below :

(i) Page 9

 

Para No. 1.16.3 : In the last line para 1.16.2 may be read as para 1.17.2
(ii) Page 10

 

Para No. 1.16.7 : In the last line para 1.19.2 may be read as para 1.20.2
(iii) Page 12

 

Para No. 1.19.1 : In the last line para 1.18.3 may be read as para 1.19.3
(iv) Page 12
Para No. 1.19.3 : (a) In the 1st line of third para 1.18.2 may be read as para 1.19.2.
(b) In the last line para 1.18.2 may be read as para 1.19.2.
(c) First line 2nd para 1.18.1 may be read as para 1.19.1.
(v) Page 12

 

Para No. 1.19.5 : : In the last line para 1.19.1 et seq may be read as 1.20.1 et seq.
(vi) Page 12

 

Para No. 1.20.) : In the 10th line inserted vide C.S. No. 24-In terms of para 1.18.1 and from A.G. in terms of para 1.18.2 may be read a? para 1.19.1 & 1.19.2 respectively.

D. Due to insertion of C. S. No. 185 in Chapter I of Civil Accounts Manual, the following amendments may be made in Chapter V and Form C.A.M. 16 & 17.

CHAPTER V

(1) Page 96
Para 5.2 : Compilation of Receipts.

Sub Para : 5.2.2

Last Line of Para 5.2.2: Para No. 1.15.4 of Chapter I of this Manual may be read as Para 1.16.4.

(2) Page 98 and 99

Para 5.4—Preparation of Deptt. Classified Abstracts Sub-Para : 5.4.3

Last Line of Sub-Para 5.4.3 : Paras 1.15.4 and 1.15.8^of this Manual may be read as Para 1.16.4 and 1.16.8.
Last Line of Sub-Para 5.4.4 : Paras 1.15.4 and 1.15.8 of this Manual may be read as para 1.16.4 and 1.16.8.

(3) Page 279—FORM CAM 16—Register of Valuables

(a) —Para 1.17.1 may he read as para 1.18.1.

(4) Page 280— FORM CAM 17— Register of Public Sector Bank Suspense.

(b) —Para 1.15.4 may be read as 1.16.4.

Correction Slip No. 198 To C.A.M.

Page 137

Sub Para 8.16.1

Substitute "Rs. 5 lakhs Gross Credit or Gross Debit"' for "Rs. 1 Lakh Gross Credit or Gross Debit", appearing in the last line of Sub para (b) of Para 8.16.1 inserted vide Correction Slip No. 129.

[Authority: 1(14)/94/TA]

Correction Slip No 199 to CAM.

Chapter 11

I . Page 192

Para 11.3.1 (e)

Delete the following sentence appearing in the 6th/7th line of sub-para (e):

"The Headwise Appropriation Accounts will thereafter be get approved by the Financial Adviser on the file and"

II. Page 192 Para 11.3.2
Para 11.3.2 Deleted.
III. Page 192 Para 11.3.3

Renumber the above para as 11.3.2 and substitute the words "Financial Adviser" appearing in the second line of the above para by "Principal Accounts Officer".

IV. Page 193

Para 11.4.1

Substitute the 6th line "One of the two copies in each case will be signed by the Financial Adviser" by the followings:

"The Accounts will be signed by the Principal Accounts Officer".

V. Page 193

Para 11.5.1

Para 11.5.1 as inserted by C. S. No. 105 The word "Rs. 50 lakhs" appearing hi sub-para (a) and (b) be substituted by "Rs. 100.00 lakhs". The word Rs. 5 lakhs appearing in sub-para b(i) and B(ii)—(second lines) be substituted by "Rs. 50.00 lakhs".

Following clause may be inserted between the words "Provision" and "will be" appearing in last line of para 11.5.1(b)(ii):

"or Rs. 5.00 lakhs whichever is higher".

11.5.1 The para appearing below the line under sub-para (c) may be read in continuation of para (c).

VI. Page 206

Chapter 11,Annexure IV

In Annexure IV, Item VI as inserted by Correction Slip No. 106 substitute the words "Rs. 50.00 lakhs" appearing in first line each of sub-para (a), (c), (d) and (e) by "Rs. 100.00 lakhs".

Substitute the word "Rs. 5.00 lakhs" appearing in 6th line of para (c) and 3rd Line of para (d) by "Rs. 50.00 lakhs".

Insert the following clause between the words "Provision" and "if any" appearing in 2nd line of para (e) :

"or Rs. 5.00 lakhs whichever is higher"

VII. Page 201

Chapter 11,Annexure II

Substitute heading of 3rd column "Actual expenditure" by "Actuals".

[Authority: File No. G-25018/1/AA/93-94/ Policy] (Issued from File No. 1(14)/94/TA)

Correction slip No. 200

Para 7.2.1

(Form C.A.M.-52)Part 11

Section 3.—Details of the family pension payable on death of the pensioner.

2. Details of the family members eligible for family pension in the event of the death of pensioner.

In the Column 5 the word "Mentally retarded" may be added after the word physically handicapped.

[Authority: 1(7)/95/TA]

 

Continued