ANNEXURE

(Referred to in rule 4.7)

 

List of accounts of receipts the audit of which has been entrusted to the Comptroller and Auditor-General under paragraph 13(2) of the Government of India (Audit and Accounts) Order, 1936.

 

1.         Government Presses.

2.         Recoveries on accounts of cost of establishment (including contributions for leave and pensions)

3.         Interest on loans (except Revenue Advances).

4.         All contributions payable under orders of Government, by local funds or other bodies on account of Government, medical, sanitary or other institutions.

5.         Receipts-in-aid of superannuation.

6.         Fees for Government audit.

7.         Revenue realized by officer of the P.W.D.

 

Note:   Canal revenue realised by civil officers and paid direct into treasuries does not come under this category.

 

8.         Rent of buildings belonging to the P.W.D. and of electrical, water-supply and sanitary installations realized by direct payment into or by deduction from bills presented at treasuries.

 

9.         Convict and reformatory charges recovered from Part B States.

10.       Recoveries on account of rent of furniture.

11.       Copying agency accounts(every district).

12.       The Central Museum Accounts.

13.       Except fees accounts of special Kanungos.

 

CHAPTER V

Pay, Allowance and Pensions

General Rules

 

I - DUE DATE

 

5.1.      Pay bills for monthly pay and fixed allowances of government employees may be signed at any time on the last working day of the month by the labour of which such pay and allowances are earned, and shall be payable at government Head-quarters or at other District due for payment the next working day. But pay bills payable at Government Head-quarters or other district treasuries, may be signed and presented for payment three and two days respectively before the last working day of the month to which they relate. Payment of such bills, however, should not be made before the first working day of the next month. In the following cases, separate bills must be presented for pay and allowance or pension due for part of a month, and these bills may be paid before the end of the month:

 

            (a) When a Government employee proceeds out of India on deputation or on leave, or on vacation.

 

Note. - If a Government employee wished to draw his vacation pay or his leave salary in India, he will not be paid up to the date or proceeding on vacation or of his relief but will be allowed to draw his pay and allowances for the broken period of the month at the commencement of the next month along with the vacation pay or leave salary for the rest of the month.

 

(b)(1)   When a Government employee is transferred to another Audit Circle, or within the same Audit Circle from one department to another ; or

 

(i)     from one department to another ; or

(ii)   from one Public Works Division to another.

 

Note.- If as permitted above emoluments up to the date of transfer are not drawn before a Government employee proceeds on transfer as also in other cases of transfer, emoluments for the whole of month will be drawn in the new office.

(2)        The allocation of charge to the old and the new posts, when the transfer involves change in classification of the charge, should be clearly specified on bills in which the pay of Government employee transferred is drawn for the first time in the new office. This is, however, not necessary in the case of pay and travelling allowance due to Government employee of the Forest Department on his transfer to another circle or division, which should be wholly debited against the appropriation of the new division.

 

            (c)        When a Government employee finally quits the service or Government or is transferred to foreign service.

           

(d)        When a Government employee is transferred from a non-gazetted to a gazetted appointment within the State during the course of a month, payment of his pay as non-gazetted officer may be made by the head of the office upto the date of actual relief.

           

(e)        When there is a variation in the rate of a pension consequent on the disbursement of the commuted value of a portion thereof.

 

(1)        If the first day (including Sunday) of the following month other than the month of April is a public holiday on which funds for disbursement of pay and allowances ad pension cannot be drawn from the treasury or the bank, as the case may be, the pay ad allowances and pensions may, be drawn on the last working day of the month to which they relate except in the case of the pay and allowances and pensions for the month of March which shall be paid only on the first working day of the succeeding month.

 

Explanation - 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 and the treasury, or in the case or a bank-treasury the bank are both open for transacting their respective ordinary business so that withdrawal of money’s and disbursement thereof become practicable on the same day.

 

(2)        In cases where delay or inconvenience results from the observance of the ordinary procedure prescribed in clause (1) above, pay bills, payable at a district treasury may, with he sanction of the competent authority, be signed and presented for payment any reasonable number of days before the last working day of the month to which they relate without regard tot he limits prescribed in that clause. Payment of such bills will not of course, be made before the first working day of the next month.

 

Note.   The following Government employees have been authorised to sign and present the pay bills of their establishments at the District Treasury a week before the last working day of the month for which pay is claimed. The District Treasury Officer after passing the bill will efface it as payable to the drawing officer concerned at the sub-treasury or payment on the first working day of the next month.

Head Masters of Government High School situated at places which are not the headquarters of treasuries. (The bills of a school situated at a lace where there is no sub-treasury are paid by District Treasury by money order, - vide note 1 below rule 4.152) of Subsidiary Treasury Rules.

 

5.2.      Omitted. *

 

II - DEATH OF PAYEE

 

5.3       (a) Pay, allowances or pension can be drawn for the day of a person’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.

 

 

(b)        Pay and other allowances or pensions claimed on behalf of a deceased Government employee or pensioner may be paid without the production of the usual legal authority: (1) to the extent of Rs.10,000/- under the orders of the Collector or other officers responsible for the payment after such enquiry into the right and title of the claimant as may be deemed sufficient; (2) for the excess over Rs. 10,000/- under the orders of Government on execution of an indemnity bond for the gross amount due for payment with such sureties as it may require, if it is satisfied of the right and title of the claimant and considers that undue delay and hardship would be caused b insisting on the production of letters of administration.

 

            In any case of doubt payment shall be made only to the person producing legal authority. Payment of arrears of pension on behalf of a deceased pensioner is further subject to the provisions of note 3 below this rule

 

Note 1-Normally there should be two sureties both of known financial ability, unless the gross amount of the claim is less than Rs. 5,000 in which case the authority accepting the indemnity bond, the relevant Form of P.T.R. for and on behalf of the Governor of Punjab should decide, on the merits of each case, whether accept only one surety instead of two.

 

Note 2-The obligor as well as the sureties-executing the indemnity bond should have attained majority so that the bond may have legal effect or farce. The bond is also required to be accepted on behalf of the Governor of Punjab by an officer duly authorised under Article 299(I) of the Constitution of India.

 

Note 3-Payment of arrears of pension due to the deceased pensioner may be made to his heirs/nominated heirs provided they apply within one year of his death. It cannot be paid thereafter without the sanction of the authority, by whom the pension was sanctioned, to be obtained through the Accountant General, Punjab. Where the arrears do not exceed Rs. 100 and the case presents no peculiar features, the Accountant General, Punjab may sanction the arrears on his own authority.

 

Note 4:Pensioners are allowed to register the name of their heirs with the pension Disbursing Authority through whom the pension is drawn as per procedure given hereunder :-

 

(i)     Any pensioner to whom pension is payable by the Govt out of the consolidated Fund of the State, may nominate any other person (hereinafter referred to as the nominee) in accordance with the provision of this rule, who shall receive after the death of the pensioner, all unpaid moneys payable to the pensioner on account of such pension on, before or after the date of such nomination.

 

(ii)   Every Govt. employee, who has retired or is due to retire after the date of coming into force of the Punjab Financial (1st Amendment) Rules, Volume I, 1986, shall submit his (1st Amendment) Rules, Volume I, 1986, shall submit his nomination in triplicate in Form ‘A’ given below to the Head of Office from where he is retiring within three months before or after the date of retirement.

 

(iii)  Within thirty days of the receipt of the nomination, the Head of Office shall get the particulars of the pensioner in Form ‘A’ verified with reference to the record of establishment and return to the pensioner after obtaining the receipt thereof, a duplicate copy of the said nomination Form ‘A’ duly attested by him in this behalf and the triplicate copy duly accepted shall be sent to the Accountant General, Punjab, who shall pass it on to the Pension Disbursing Authority along with the pension payment order. If the pension payment order has already been issued in a particular case, the nomination shall be sent separately quoting pension payment order, number and other relevant particulars of the pensioner to enable the Pension Disbursing Authority to link it up with the pension payment order.

 

(iv) A notice of modification of nomination including cases where a nominee predeceases the pensioner, shall be submitted in triplicate in Form ‘B’ given below by the pensioner to the Pension Disbursing Authority in the manner specified in clause (i).

 

(v)   A nominated or a fresh nominationer a notice of modification of nomination shall be signed by the pensioner or, if he is illiterate shall bear his thumb-impression, in the presence of two witnesses who shall also sign a dedication to that effect in the nomination, fresh nomination or notice of modification of nomination, as the case may be.

 

(vi) Nomination, fresh nomination or a notice of modification of nomination shall take effect from the date of receipt thereof by the pension Disbursing Authority or the Head of

 

Note 4-Pensioners are allowed to register the name of their heirs with the Treasury Officer under advice to the Accountant-General, Punjab in the following form.

 

FORM

            I________________________S/o D/o W/o___________________________ drawing pension from__________________________ Treasury under Pension Payment Order No._______________________________ issued by the Accountant General, Punjab do hereby declare that the following person(s) shall be my nominated heir(s) to receive the payment of arrears of my pension after my death: -

 

1.       Shri/Shrimati/Sardar/Sardarni____________________________________________________________and/or

2.       Shri/Shrimati/Sardar/Sardarni____________________________________

__________________and/or

3.       Shri/Shrimati/Sardar/Sardarni ___________________________________

__________________and/or

Date :

Place :                                                                                      Signature of Pensioner.

 

1.       Witness _________________________

2.       Witness _________________________

            Arrears due to the deceased pensioner may be paid by the Treasury Officer to the heirs of the deceased as recorded with the Treasury Officer on submission of a death certificate signed by a responsible officer, the pensioner’s copy of Pension Payment Order and a declaration of heirship in the form appended below: -

 

            “I_______________ do hereby declare that I am the _________________ and lawful/nominated heir of the late pensioner ________________ Treasury Serial No. _______________________ who died at _______________ on the ___________________ day of _____________________ as per death report and heirship certificate from ___________________ Witness _________________ Signature of heir.

           

We the undersigned vouch for the truth of above statement

1_________________________________Designation.

2_________________________________Designation.

            Declaration made before me this _____________________ day of ____________ 19      .

            Station

                                                                                    Officer paying pension

 

            * Here enter degree of relationship.

 

Note- The words and heirship certificate from …………………. “should be struck out when the heir has been nominated by the pensioner.

 

            If there are more than one nominated heir, the arrears should be paid to the one who produces written authority from other nominated heir waiving their claims in his favour or a certificate of heirship from Civil Court unless all the nominated heirs attend together to receive payment in which case payment of the amount should be made to them in equal shares without requiring the production of certificate from the Civil Courts.

 

            Pensioners are permitted to nominate alternative heirs. The heirs so nominated will be serially numbered in order of priority of right to the payment of arrears of pension. They will have successive right to the payment of such arrears and will not be treated as co-heirs.

            The Treasury Officer shall ensure that the name(s) of the heir(s) specified in the nomination from submitted by the pensioner is/are entered in the index register as well as on the treasury copy of the Pension Payment Order under his signatures and the nominations made by pensioners are kept in the personal custody of a responsible officer of the Treasury.

 

(c)        Any person claiming as the heir of a deceased pensioner, shall be required to produce the pensioner’s portion of the Pension Payment Order, or if no Pension Payment Order has been issued, the copy of the order which sanction to the pension was communicated to the pensioner or his heir.

 

5.4.      Omitted. *

 

FORM ‘A’

(See Rule 5.3, Note 4(iii))

To

            The Head of Office

            (Name of Bank/Treasury/Post Office/Accounts Officer, etc.)

            Place __________________

 

1.     ____________________________, hereby nominate the person to receive the arrears (Name of the Pensioner in capital letters) of pension etc.

 

Name and address of the Nominee

Relationship with Pensioner

If nominee is minor       Date of      Birth

If nominee is minor Name & Address of person who may receive the pension during the nominee’s minority. 

Name & Address of the nominee in case the nominee under column (I) predeceases the pensioner.

1

2

3

4

5

 

 

 

 

 

 

Relationship                         Date of birth                            Name & Add                                             Contingency on

with pensioner.                    if the other                              of person who                                                                                      happening of

                                            nominee is a                             may receive the                                                                                       which nomination

                                            minor.                                      Pension during the                             shall become invalid.

                                                                                            other nominee’s minority.                                                                                                                                  

6                               7                                  8                                               9

 

Place ____________ Witness :

Date______________                                  Signature (or thumb impression if

                                                                     illiterate) and name of the pensioner.

Signature of Head Officer

                                                                     Signature

                                 Name & address          Address :

 

(Acknowledgement to be sent by Head of Office)

Certified that application/nomination has been received from _____________________________________________

(Name of Pensioner) Whose address is ____________________

 

                                                                        Signature of Bank Incharge/Treasury

                                                                        Officer/Post Master/Accounts Officer

                                                                        Head of Office.

 

                                                                        Full Address :

Place _________________

Date __________________

FORM ‘A’

(See Rule 5.3, Note 4(iii))

To

            The Head of Office

            (Name of Bank/Treasury/Post Office/Accounts Officer, etc.)

            Place __________________

 

1.     ____________________________, hereby nominate the person to receive the arrears (Name of the Pensioner in capital letters) of pension etc.

 

Name and address of the Nominee

Relationship with Pensioner

If nominee is minor       Date of      Birth

If nominee is minor Name & Address of person who may receive the pension during the nominee’s minority. 

Name & Address of the nominee in case the nominee under column (I) predeceases the pensioner.

1

2

3

4

5

 

 

 

 

 

 

__________________________________________________________________________________

Relationship                         Date of birth                            Name & Add                                             Contingency on

with pensioner.                    if the other                              of person who                                                                                      happening of

                                            nominee is a                             may receive the                                                                                       which nomination

                                            minor.                                      Pension during the                             shall become invalid.

                                                                                            other nominee’s minority.                                                                                                                                  

6                               7                                  8                                               9

 

Place ____________ Witness :

Date______________                         Signature (or thumb impression if

                                                             illiterate) and name of the pensioner.

Signature of Head Officer

                                                                     Signature

                                 Name & address          Address :

 

(Acknowledgement to be sent by Head of Office)

Certified that application/nomination has been received from ____________ ______________(Name of Pensioner) Whose address is ____________________

 

                                                            Signature of Bank Incharge/Treasury

                                                            Officer/Post Master/Accounts Officer

                                                                        Head of Office.

                                                                        Full Address :

Place _________________

Date __________________

 

III.       BOND OF INDEMNITY FOR DRAWING LEAVE SALARY

PENSIONS ETC.

5.5.      (a) Government employees and pensioners make arrangements with their agents to draw their leave salaries vacation pay ; pensions, etc., either granting them powers of attorney to enable them to do so, or, leaving their bills duly completed and signed in the agent’s custody for collection the agents in their turn giving Government a bond of indemnity as security against any loss in case of over payment.

 

Exception. - Such co-operative Banks which are not included in the second Schedule of the Reserve Bank of India Act, 1934, but who undertake commercial banking and who are recommended in this regard by the Reserve Bank in view of their satisfactory financial position, may be allowed by the Government to execute a general bond of indemnity under this rule.

 

Note. 1            For life certificates and non-employment certificates to be produced by agent in respect of pensioners see Subsidiary Treasury Rules 4.104 and 4.99.

 

Note. 2            A Register of Power-of-Attorney should be maintained by the disbursing officer in the form described in the Government Securities Manual and all cases in which the power of Attorney has been granted should be recorded there in.

 

            (b)        The form of indemnity bond prescribed for use by banks or firms authorised to draw the pay and leave salary of Government employees pensions, etc., is given below. The bond of indemnity must be stamped.

           

In consideration of our/their being permitted to draw the pay/leave salary/pension of …………………… during his absence from the State we/the (here insert the name of bank) hereby engaged to refund to the Government on demand, any overpayment that may be made to us/them as his agents/agent.

 

            (c)        It must be seen that the person signing the bond of indemnity has authority to bind the firm or bank.

 

(d)        It is not necessary for separate bond to be entered into for each individual. Such banks as are included the second schedule to the Reserve Bank of India Act, 1934 (hereinafter called scheduled banks) may be allowed to execute a general bond in the form given in Appendix 6 to cover the pay, leave salary and pensions, etc., of their constituents in general.

Separate bonds must be executed for payments relating to or for persons whose salaries or pensions are debatable to the Central Government and those debitable to a State Government. The applications for such bonds will be dealt with by the Government (Central or State) concerned.

 

IV - LAST PAY CERTIFICATE

5.6.      For the instructions issued by the Comptroller and Auditor-General for the preparation of last pay certificate see Subsidiary Treasury Rules 4.176.

 

V - FUND AND OTHER DEDUCTIONS

 

5.7.      (a) The responsibility of drawing officer in the matter of noting the proper deductions, etc. from pay bills in account of provident and other funds is laid down in Subsidiary Treasury Rules 4.17 to 4.19.

            (b) Deductions 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 modified from time to time and the rules and orders issued there under.

 

 

VI - TRANSFERS OF PENSIONS

 

5.8.      A copy of an order issued under rule 4.174 of the Subsidiary Treasury Rules permitting the transfer of a pension from a treasury in the Punjab to a treasury in some other state should be forwarded to the Accountant-General, Punjab. The Collector of the District from which the payment is to be transferred should also return his half of the pension payment order to the Accountant-General, Punjab, who will then address the Accountant-General of the State concerned to arrange for the payment of pension at the treasury at which the payment is desired.

 

VII - ATTACHMENT OF PAY AND ALLOWANCE ETC.

FOR DEBT

 

5.9.      (a) When the pay of A Government employee is attached by an order of a court of law, it shall be 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 employee concerned and to keep a record of such deductions.

 

            If a Government employee is adjudged insolvent, the attachable portion of his salary shall west 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 orders of insolvency, vest in such court or the Receiver, and the attached amounts, instead of being sent to the  various courts which issued the orders of attachment, shall be sent to the insolvency court of the receiver for prorata distribution among all the creditors of the insolvent Government employee.

           

Note - The extent to which the emoluments of a Government employee are exempt from attachment for debt is laid down in sub-section (1) of section 60 of the Code of Civil Procedure, 1908. An extract of the relevant provision of the said section is reproduced in Appendix -7.

 

(b)        The maximum amount attachable by a Civil Court, shall be calculated on the amount earned and not what remains after satisfying any debt due to Government on account of advance taken under the rules. Thus, if the total gross emoluments earned by the Government employee are represented by ‘X’ and the allowance declared to be exempt from the subsistence grant or allowance paid to such Government employee, are represented by ‘Y’ the net amount attachable if any, will be X-Y-400/3.

 

Note - The decrees awarded by courts prior to the First of February, 1977, would be based upon the limit of first two hundred rupees and one-half of the remainder, in force from the fourth of 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.

 

            (c) (1) Recoveries in satisfaction of attachment orders shall be made in the order in which they are received and shall be made by the head of the office. If an order of attachment against a Government employee is received before a previous order of attachment against the same Government employee 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 to clause (b) of this rule.

           

(2)        If as a result of new order of attachment, the total attachable amount exceeds the maximum limit prescribed, the Disbursing Officer shall return the new attachment order the Court concerned with a statement showing :-

 

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

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

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

 

(d)        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 employee, dues of co-operative societies and debts due to Government shall be made from non-attachable portion of the Government employees’ salary.

 

(c)        Without prejudice to the provisions of the Code of Civil Procedure as amended time to time, the procedure to be followed by the Drawing and Disbursing Officers in taking recoveries from pay of Government employees of amounts in compliance with attachment orders issued by Courts shall be regulated as under :-

 

(1)  Subject as hereinafter provide in this rule, the gross amount of pay and allowances shall be drawn on a pay bill but only the net amount after deducting the amount recoverable under the attachment order shall be disbursed to the Government employee concerned, The authority, who is to make deductions, shall be responsible for remitting the amount without undue delay to the Court concerned.

 

(2)  In the case of an attachment order issued by a court in India Against a Government employee whose pay and allowances are to be disbursed outside the local limits to which the Code of Civil Procedure extends, the Drawing and for drawing the amounts recoverable in monthly instalments in compliance with the attachment order and for remitting them to the Court concerned unless an intimation is received by him about the death of the Government employee or of any other even necessitating the discontinuance of such payments.

 

(3)  In cases in which a judgement debtor does not sign the acquaintance 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 judgement debtor in satisfaction of the Government order, subject to the prescribed restrictions, and remit the amount to the Court concerned.

(4)  The amount drawn under sub-rules (2) and (3) shall be treated in the accounts in the same way as leave salary or pay drawn by the Government employee concerned. The particulars of the attachment order shall be cited in the pay bill or the acquaintance roll, as the case may be, 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 be kept by the drawing officers.

 

            (f)         The costs, if any, of remittance to a Court of money realised under its attachment under shall be deducted from the amount realised and the balance amount shall be remitted to the Court.

 

            (g)        Recoveries from the salaries of Government employees, on account of profession tax levied under a State Act, and dues of Co-operative Societies registered under the Punjab Co-operative Societies Act, 1961, 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.

            A Drawing and Disbursing Officer, even when not located within the territorial limits to which the above mentioned Act apply, may effect recoveries on account of profession tax or dues of a Co-operative Society from the salary of a Government employee ; provided that such Government employee, in the case of dues of Co-operative Society from the salary of a Government employee ; provided that such Government employee, in the case of dues of Co-operative Societies, authorised in writing the Disbursing Officer to effect such recoveries and the Disbursing Officer ensures, before effecting the recoveries, that the authorisation given to him by the Government employee is clear, unambiguous and has not been revoked.

 

 

VIII - PROCEDURE FOR ISSUE OF PAY, ETC. TO MEMBERS OF THE AUXILIARY FORCE UNITS ON CALLING OUT

OR EMBODIMENT

5.11.    The issue of pay, etc. of civilian Government employees who are member of the  Auxiliary Force (India) Units, when called out or embodied under section 18 of the Auxiliary Force Act, is regulated by the instructions laid down in paragraph 255 of the Regulations for the Auxiliary Force, India 1933.

 

IX - COMMUNICATION TO AUDIT OF THE ORDERS

AFFECTING PAY ETC.

5.12.    (a) Orders affecting the personal emoluments, posting, leave etc., of gazetted Government employees only should be communicated to Accountant-General by the sanctioning authorities. If, however, an order affecting a gazetted Government employee is notified in the Gazette separate intimation to Audit, by letter, is not necessary except in cases or urgency.

 

            (b) Changes in the personnel of subordinate establishment and in their emoluments should be indicated in pay bills and absentee statement by the authorities preparing those documents, who are responsible that order of competent authority are obtained in each case as required by the rules. Orders of a special nature authorising the grant to a non-gazetted Government employee (or ordering the discontinuance) of any increase in the emoluments or otherwise affecting the emoluments admissible to him against the  sanctioned pay of the appointment which he holds should, however, be communicated to the Audit Office by letter.

 

            (c) All orders revising sanctioned scales or sanctioning the creation or abolition of permanent or temporary posts should at once be communicated by letter to the Accountant-General.

 

 

X - TRANSFER OF CHARGE

5.13.    In the transfer of charge, the following points should be observed – (1) - The cash book (or where no cash book is maintained acquaintance rolls), contingent register and imprest account should be closed on the date of transfer and a note recorded in it over the signature of both the relieved and relieving Government employees, showing the cash and imperst balances, and the number of unused cheques, if any, made over and received in transfer by them, respectively.

 

(2)        The relieving Government employee in reporting that the transfer has been completed should bring to notice anything irregular or objectionable in the conduct of business that may have come officially to his notice. He should examine the accounts, count the cash, inspect the stores, count, weigh and measure certain selected articles in order to test the accuracy of the returns. He should also describe the state of the records.

 

(3)        In the case of any sudden casualty occurring or an emergent necessity arising for a Government employee to quit his charge, the next senior Government employee of the department present will take charge. When the person who takes charge is not a gazetted Government employee he must at once report the circumstances to his nearest departmental superior and obtain orders as to the cash in hand, if any.

 

(4)        See also rule 5.49 of the Punjab Civil Services Rules, Volume I, Part I, for the certificate in respect of occupation of Government buildings used as residences.

 

CHAPTER - VI

Pay, Allowances, etc. of Gazetted Pensions-

Government Employees

 

I.                   PAY AND ALLOWANCES

 

6.1.      Save as otherwise provided for in these rules, pay and allowances are payable only upon the personal claim of the personal claim of the Gazetted Government employee concerned, and to his personal receipt and not otherwise except under the special authority in each case of government or the comptroller and Auditor-General. The government employee may be allowed to receive the payment through the messenger duly authorised by him to receive the money, on his account but there can be endorsement on the bill to pay any such person 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. At his written request or order, the pay bill government employee, who his permitted to draw his own bills, may be made payable to a well known banker or agent provided that the receipt of the banker or agent shell not be a accepted as a final quittance unless the bill itself is duly endorsed in favour of the banker or agent by means of a distinct pay order. The receipt of the banker or agent, alike, if it is recorded on the bill itself or separately, shall be stamped, unless the receipt on the bill has already been duly signed and stamped by the government employee himself.

 

Note.   Payment of sterling overseas pay on behalf of government employee to more than one nominee simultaneously is not permissible.

 

1.         Under the above rule, the receipt of the banker or agent shall not be accepted as a financial quittance unless the bill itself is only endorsed in favour of the banker or agent by means of the distinct pay order. The receipt of the banker agent alike, if it is recorded on the bill itself or separately, shall be stamped unless receipt on the bill has already been duly signed and a stamped by the Government employee himself.

 

2.         A government employee or a single person cannot be constituted an “Agent” under rule 5.5 for the purposes of the above rule, expect when he holds a legally valid power of attorney to act for the government employee concerned.

 

3.         The provisions of the rule apply  to all payments in India, whether on account to pay, travelling or other allowances, which under the rules are made to Government employees or there personal accounts. The requirement of personal claim or personal receipt do not, however apply in the case of sterling Overseas pay admissible to a Government employee, the amount being payable in the United Kingdom by the High Commissioner for India, to the receipt of banker or the Agent nominated by the Government employee to receive payment on his behalf.

 

4.         When the endorsement on a bill is incomplete or irregular the procedure laid down in Subsidiary Treasury Rule 4.7(m) should be followed. When payment is made by cheque it is not correct to disregard the endorsement and issue a cheque in favour of the drawers.

 

5.         If pay be due in India to a Government employee absent in England, he must make his own arrangements to receive it in India.

 

6.         The claims to pay, travelling allowances and other allowances and honoraria in respect of the N.C.C. Officers shall be drawn on establishment bill forms by the officers Commanding N.C.C. Units concerned and the Troop Commander without any authority from a Accountant-General, Punjab. The claims of officers who hold Gazetted Civil posts shall, however, be drawn separately from those hold non-gazetted civil posts.

 

6.2       The competent authority is not at liberty to re-adjust the pay of government employees by giving one government employee more and another less the sanctioned pay of his post; nor may he distribute the pay of an absentee otherwise than provided in the rules government the service to which the Government employee belongs. There is a however, no objection to excess appointments being made in a lower unit or cadre against an equal or greater number of vacancies left unfilled in the  higher grade. The liberty may not be used for the purpose of increasing the numerical strength of an office.  For each vacancy in a higher unit or cadre only extra post in a lower unit or cadre is admissible.

 

Note  1 The members of  the lower grade should normally be promoted to the higher grade in ordinary course. Moreover, such a promotion should be in their own line and outside the normal

 

Note 2              The excess appointment in the lower grade which is to be adjust against a vacancy left unfilled in the higher grade in a gazetted capacity  may be of a gazetted or a non gazetted  nature.

 

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