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AAYUSH ACADEMY, FHB VOLUME -01, CHAPTER-03, , General Outlines of the Systems of Account, Rule 70. The accounts of Department of Posts form part of the General Accounts of the Government are, built on the same general plan. Departmental receipts and expenditure are recorded under various, major heads which are suitably divided and sub-divided so as to show the nature of the transactions, recorded under them. The Department of Posts plays a dual role in the administration of the country. Its, primary function is to provide communication through Post Offices and it is also entrusted with the, management of a large amount of financial business on behalf of the Government. Large amounts of, money are remitted through e-Money Orders, while a very large amount of business is done in the, Savings Bank, sale and discharge of Post Office Certificates, insurance of Government servants, etc. The, Departmental accounts include, therefore, not only receipts and expenditure relating to the primary, business of the Department, but also the receipts and payments involved in other subsidiary activities, mentioned above. Receipts and expenditure relating to the Department itself are recorded under the, following major heads:-, , I., II., , Revenue Receipts. Non-Tax Revenue Major Head—, 0049- Interest Receipts., , III., IV., V., VI., VII., VIII., IX., , 0051-Public Service Commission, 0070-Other Administrative Services, 0075-Miscellaneous General Services, 0210-Medical and Public Health 0216-Housing, 0235-Social Security Welfare Major Head1201 --Postal Receipts Tax Revenue, 0021- Taxes on income other than corporation tax
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X., , 0037-Customs, , C.Economic Services, 3201-Postal Services 2552-North Eastern Areas 3465-General Financial and Trading Institutions., D. Capital Accounts of Economic Services, 4552-Capital Outlay on North Eastern Areas 5201-Capital Outlay on Postal Services 5465-Investments in, General Financial and Trading Institutions, , E.Loans and Advances, 7610- Loans to Govt. Servants etc. 8014-Postal Life Insurance Schemes 8015-Investmentsof Post Office, Insurance Fund 8016-Incomeand Expenditureof, , Post Office Insurance Fund Deposits and Advances 8336-Civil Deposits 8443-Civil Deposits 8446-Postal, Deposits 8455-Settlement Account with India Post Payments Bank (IPPB) 8553-Postal Advances, Suspense and Miscellaneous 8661-Suspense Account (Postal) 8670-Cheques and Bills 8671Departmental Balance 8672-Permanent Cash Imprest 8674-Security Deposit made by Government 8675Deposits with Reserve Bank 8677-Remittances into Bank/Treasury 8680-Miscellaneous Government, Accounts., , Rule 71. The Department of Posts is recognized as a commercial department. For discharging its, function, the Department has been entrusted with a large amount of plant and equipment the cost of, which recorded under the major head, 5201—Capital Outlay outside the Revenue Account. The Department is required to pay interest on the, amount at charge of this Capital head., Rule 72. All realization of Departmental revenue and all revenue expenditure of the Department are, recorded in as shown below under the respective Major heads., , RECEIPTS Major Head—1201-Postal Receipts, EXPENDITURE Major Head—, 3201-Postal Services 01-General Administration 02-Operation 03-Agency Services 04-Audit and Accounts, 05-Engineering 06-Amenities to Staff 07-Pension 08-Stationery and Printing 60- Other Expenses.
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Rule74.All receipts realized by the Officers of the Department of Posts have, under rule 4, to be credited, into the Treasury/Bank and all money required by Officers of the Department forming the Departmental, expenditure or other outgoings is obtained from the Treasuries/Banks. Officers in charge of, treasuries/Bank are not required to keep detailed accounts of the receipts paid into and money drawn, from treasuries/Banks by Officers of this Department and the responsibility for maintaining and, submitting such detailed accounts to the Circle Accounts Office devolves entirely on Officers of this, Department., Rule 75.Each Head Post Office, Head Record Office, Mail Motor Service Unit, Engineering Division that, forms an accounting unit responsible for submitting an account of all its receipts and, disbursements(Including the receipts and disbursements of offices subordinate to it) to the Circle Postal, Account Office, on prescribed due dates and in prescribed forms., Rule76. Each Head Post office submits to the Circle Account Office a monthly cash account in which all, transactions of receipts and expenditure of the head office itself and of the offices subordinate to it, viz..Sub and Branch Post Offices, are incorporated and classified under certain broad headings (e.g..Bills, paid). These monthly accounts are classified in the Accounts Office in complete detail of major, minor,, sub and detailed heads., , Rule 79. The main sources of departmental revenue are sale of stamps, and postage, receipts on, account of commission on Money Orders, and Indian Postal Orders, sale of assets and recoveries for, other Departments of Government of India for the services rendered by the department., , CHAPTER IV, Relations with Audit, Rule 80. For purposes of administrative convenience, the work of accounts of Department of Posts has, been distributed among Twenty three Circle Postal Account Offices headed by General Manager, (PA&F)/Director of Accounts/Deputy Director of Accounts (Postal). However, on the other side the work, of external audit has been undertaken by the P&T Audit as a Statutory Audit Authority under, Comptroller and Auditor General of India., Rule 81. Every Government servant must attend promptly to all objections and orders communicated to, him by the Accounts/Audit Officer.
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Rule 82.Objections and orders which arise out of the examination by the Accounts/Audit Officer of the, accounts rendered by disbursing offices are communicated to the Disbursing Officers by letters, audit, memoranda, digital communication or periodical objection statements. To these the earliest attention, should be given, and understanding orders, the Disbursing Officer should return the objection statement, or audit memorandum within a fortnight, or send a letter explaining the cause of delay., , Rule 84.Recoveries are not ordinarily made at a rate exceeding one third of pay, unless the Government, servant affected has, in receiving or taking the excess, acted contrary to orders or without due, justification. The rate of recovery will be fixed by the Accounts Office., , Rule 85. A register in form ACG -60 should be maintained at the Disbursing Office for recording all, retrenchments ordered either by the Accounts/Audit Officer or by Departmental authorities, all, advances made but not adjusted and losses etc. , affecting the balance of the office. It contains columns, specifying the name and office of the person from whom the recovery is to be effected, the nature and, amount of the overpayment, advance or loss, the method by which the amount has been adjusted, the, balance outstanding on the 31st March, and for the initials of the Head of the Office for testifying the, correctness of the entries made THEREIN., , Rule 87.The Circle Postal Accounts office/Audit Office deals with Disbursing Officers directly in the, matter of objections statements or audit memoranda and each department of the Office issues separate, objections in connection with the audit work done by it., , Rule 89. The objection statements are prepared by the Circle Postal Accounts Office/Audit Office in, duplicate, both the copies being sent to the Disbursing Officer or the Head of Office, as the case may be., The draft copy should be retained as an office record, while the other copy (which alone will be signed, by or on behalf of the Accounts/Audit Officer) should be returned to the Circle Postal Accounts/Audit, office with reply neatly written in ink against each item of objection. Copies of these replies should be, kept on record for future reference., , Rule 95., The Audit inspection reports will be issued in three parts, viz. Part I, II, III under the following heads:Part I (a) Introductory. (b) Outstanding objections from previous reports in brief. (c) Schedule of, persistent irregularities.
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Part II (Section A) Consisting of important irregularities i.e. involving recoveries, questions of principle or, losses, etc., which are likely to materialize into draft paras, for the Audit Report., (Section B) Consisting of irregularities which though not major but are to be brought to the notice of, higher authorities and followed by the Audit Office., Part III. Test audit note containing minor irregularities to which will be attached a schedule of items, settled on the spot. The procedural irregularities in respect of which the Head of the Office has held out, assurances about following the correct procedure in future will be noted in this schedule. Part I and II (in, respect of all Office) and Part III (in respect of Mail Motor Services) will be sent in duplicate to the Head, of the Office inspected who will return one copy to audit office within a month of the date of issue of, the inspection reports and retain the other copy as his office record. Part III of inspection report in, respect of Post Offices need not, however, be replied, but necessary action should be taken to set right, the irregularities mentioned therein., , Rule 96. Postmasters of Sub and Branch Offices should not address the Circle Postal Accounts, Officer/Audit Officer direct, but through the Divisional Superintendent or the Postmaster of the Head, Office to which they are subordinate. Similarly, other non-Gazetted Officers who are not in independent, charge of an office rendering accounts to the Circle Postal Accounts Office/Audit Office may not address, the Circle Postal Accounts Office/Audit Officer direct. Communications received direct from such, Officers are returned to the Head Postmaster or the Head of the Office, as the case may be for disposal., This rule does not, however, apply to reports from sub-Post Offices of the issue of duplicate Money, Orders and the loss of Indian Postal Order., , Rule 97. It should be clearly understood that the Circle Postal Accounts Office/Audit Office does not give, any opinion on hypothetical cases. All references on doubtful cases should, therefore, be based on facts., All representations or appeal should lie always to the proper executive authorities and not to the, Director of Audit (P&T) even where the complaint is against the decision of Circle Postal Accounts, Office/Audit Office. The Heads of Circles concerned may make direct reference to Director of Audit, (P&T), in the in cases where they are convinced that a wrong decision has been given by a, Accounts/Branch Audit Office. Such references need not be supported by representations from the, officials affected. No reference should, however, be made to the Director of Accounts/GM(PAF)/Director, P&T Audit unless there be distinct and appreciable hardship in a particular case or unless a general, principal is involved affecting several individuals.
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Requisitions for audited documents, , Rule 98. Audited bills, vouchers, etc., will not, as a general rule be supplied by the Circle Postal Accounts, Office/ Audit Office to any Departmental Officer. When, however, such a document is absolutely, necessary, a requisition should be submitted to the Circle Postal Accounts Office through the Head of, the Circle. On receipt of the requisition, the Circle Postal Accounts Office will forward the document in, question in a registered cover to the Head of the Circle for transmission to the Officer signing the, requisition, who should similarly return the document to the Accounts Office through the Head of the, Circle in a registered cover as soon as it is done with. Special care should be taken to see that the, document is not in any way tampered with., , CHAPTER - V, Cash, General Matters, , Rule 99.Every Government servant is personally responsible for all Government money which passes, through his hands and for the prompt record of receipts and payments in the prescribed account as well, as for the correctness of the account in every respect. The private cash or accounts of a Government, servant may, on no account, be mixed up with the public cash or accounts., , Rule 100. The term "cash" as used in this chapter, includes legal tender coins, currency or Bank notes,, Treasury certificates, cheques payable on demand, and demand drafts. Government Securities, deposit, receipts of Banks, debentures and bonds accepted as security deposit/Bank Guarantees/Indemnity, Bonds whether from contractors or from employees of the Department, should not be treated as cash., , Rule 101. Departmental receipts may ordinarily be realized in legal tender coin or currency or Bank, notes only. Government currency and Bank notes of all denominations are legal tender and are received, by all Government Officers in payment of Government dues or in settlement of other transactions.
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Rule 102. Public money not in the custody of a Treasury or the Bank shall be kept in strong treasure, chests and secured by two locks of different patterns. As a general rule, the key of one lock should be, kept in the custody of one man while that of the second should be in the custody of another. When, there is a police guard, the Officer in charge of such guard should be entrusted with the custody of the, key of one lock. The chest should never be opened without both the custodians of the keys being, present., , Rule 105. The Department of Posts should accept “Credit Challans” or “e challans” or “Pay Orders” of, approved Banks along with the provision of remitting of amount directly into Government account by, NEFT or RTGS in lieu of cash by persons who are intending to remit the money into Government, account. While accounting the money the Unique Transaction Reference number (UTR) should be relied, on for correct head of account under which the amount required to be accounted., , Rule 107., (a) Cheques may be accepted from the public for any Department of Posts transactions in Post Offices, provided that— (i)The cheques are drawn on Banks situated in the same place as the Post Office at, which the cheques are presented and included in the list of Banks furnished by the respective Heads, of Circles to the Post Offices where the cheques are likely to be presented., , (b) (ii)The amount involved is not less than Rs. 20; and, (c) (iii)The Bank concerned gives a guarantee, in the form prescribed in Rule 94(a)(iii) in the Posts Office, Guide Part-I, renewable every three years and the amount does not exceed the limit of guarantee., Rule 108. Cheques drawn on local Treasury may be accepted in all cases in payment of departmental, dues. Such cheques shall be sent to the Treasury at the end of the day as a cash remittance., , Cash Book (a) Upkeep Rule 110. Every Officer of Government who is authorized as a regular, arrangement, to receive money or make payments on behalf of Government must keep a Cash Book in, the form prescribed for the purpose. The Cash Books should be bound in convenient volumes and their, pages serially machine-numbered. Before bringing a Cash Book into use, the Head of Office or the, Officer nominated by him should count the number of pages and record a certificate of count on the, first page of the Cash Book., , Rule 111. Government servants who are only entrusted with fixed imprests or temporary advances of, money are not required to maintain a Cash Book, but only to render accounts of their disbursements in
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Imprest Cash Accounts in the prescribed form. On existing technology platform, it should be maintained, in the GL wise report format for accounting of cash and booking of expenditures., , Rule 114. All transactions of receipt or payment must be entered immediately on their occurrence and, in order of their occurrence. The entries should be serially numbered and the serial number should be, quoted at the same time on the bill received or other voucher on which the money was realized or, payment made., Document numbers /Bill numbers that are generated in application should be entered, on the bill received or other voucher on which the money was realised or payment made. In the, Director-General`s Office as well as in the Postal Circle/Regional offices, all transactions of payment on, account of office expenditure, instead of Contingent register the person responsible for maintaining the, receipts and payments should extract the contingent payments made directly by using appropriate head, of account code., , Exception: In the office of the DG (Post), all transactions of payment on account of contingent, expenditure will be recorded in the contingent register (TR 29) immediately on their occurrence and a, lump entry should be transferred in the appropriate columns of the cash book (TR 4) at the close of the, day. The contingent register will be maintained in two parts to record the two types of contingent, expenditure viz. (i) the expenditure met from the permanent advance, (ii) contingent expenditure met, otherwise., , Rule 115. Erasure of an entry once made in the Cash Book is strictly prohibited. If a mistake has been, made and is discovered before the month`s account have been closed and submitted to the proper, authority, the mistake should be corrected by striking out the incorrect entry and inserting the correct, one in red ink between lines. Every such correction should be attested invariably with the dated initials, of the Disbursing Officer or officer responsible. If the mistake is discovered after the accounts have been, submitted to the proper authority, it can be corrected only on obtaining the sanction of the authority to, whom the accounts are submitted; and an application for this sanction should be submitted, immediately the mistake is noticed, with a full statement describing the nature of the mistake and the, circumstances in which it was committed., , (b) Verification, Rule 116. The Disbursing Officer shall check all entries in his Cash Book as soon as possible after the, date of occurrence and he should initial the book dating his initials after the last entry checked by him., The Cash Book should be signed by him at the end of the month and such signature should be, understood as fixing responsibility for all the entries of the month inclusive of the closing balance.
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Note 1: The Head Office Cash Book and Treasurer`s Cash Book kept in a Head Post Office should be, signed by Postmaster every day. The Cash Book kept in a Head Record Office should be signed by the, Head Record Clerk at the close of each period of account., , Note 2: In Postal Offices where Cash Book is maintained in Form TR-4, all monetary transactions should, be entered in the Cash Book as soon as they occur and attested by the Head of the Office in token of, check., , Rule 117. The following are the more important points which must be attended to by the Disbursing, Officer when verifying the Cash Book in accordance with Rule 116: (i), , (ii), , Each entry of payment should be compared with the connected voucher and the voucher, should be examined to see that it bears a payment order recorded by himself or by other, Competent Authority and a certificate of disbursement signed by himself or an authorized, subordinate. Each voucher should be ticked off as it is compared., (ii) Where any deductions from the gross amount of a voucher are to be recorded, under the, rules, as receipts on the 'Receipt' side of the Cash Book, the entries of such receipts in the, Cash Book should be compared with the amounts of deductions in the voucher., , Rule 118. Funds required by Disbursing Officers of the Department of Posts are, as a rule, obtained from, treasuries by cheques or on vouchers or on simple receipts in accordance with the rules on the subject, and departmental receipts may not be utilized for making disbursements except as provided for in Rule, 4.., , Rule 119. The Cash Book must be closed and balanced on the date prescribed for closing the Cash, accounts of the month but when the transactions are numerous, a weekly or even a daily balancing is, recommended. It is also advisable to count the cash whenever a balance is struck, or at convenient, intervals, as this affords an independent check on the accuracy of the posting. The result of such, intermediate counting should be recorded in the form of a note in the body of the Cash Book so as not, to interfere with the up-to-date totals recorded in the money columns.. The note in the body of the Cash, Book or daily transaction report as the case may be, should state both in words and figures the actual, balance of cash as ascertained by the count. The outstanding balances of imprests and temporary, advances should be taken into consideration when certifying the accuracy of the Cash Book.
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Verification of balances by Inspecting Officers, Rule 123. Inspecting Officers of the Department (viz. Assistant Directors of Postal Services,, Superintendents of Post Offices and Inspector of Post Offices) should, after carrying out the verification, of the cash balances(including the portion of the balance held in stamps) of Head Post Offices in the, manner prescribed in Rules 10, 239and 299 of the Postal Manual, Volume VIII, submit to the Accounts, Office a report in Form A.C.G.-84, showing particulars of the balance held by every Head Post Office, inspected on the last day of each month., , CHAPTER VIII, Pay and Allowances:, General Rules, Due Date, Rule 169. (1)Subject to such special orders as may be issued by the Government from time to time in, relation to the preparation of salary bills, the process is being done through technology driven, computerized platform during the last week of the month. The data pertaining to monthly pay and fixed, allowances are verified, modified, prepared and kept ready for disbursement through Bank/POSB on the, last working day of the month to which they relate. However, pay and allowances for the month of the, March shall be paid on the first working day of April. Such of the above data that are ready for cyclic, payments are subject to approval by the DDO., , ANNEXURE-I, CSI HR PAY ROLL 1. Before the roll out of CSI, each DDO was involved with the complete pay roll activity, and pay roll were prepared and disbursed through Meghdoot Millennium System., Post implementation of CSI platform, the concerned offices like Circle Office/Regional Office/Divisional, Office, Head Offices and PAO etc. will be responsible for the processing and maintenance of personal, and pay roll information for their respective staff working under their jurisdiction. The data entry, processing and migration of all pay roll documents and information will be the responsibility of the, concerned DDOs. The pay roll is process based on the Employee related data maintained in the SAP
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system i.e. from joining related data till holding current post which includes Personal Information, Service, Leave, APAR and Pay related data etc.\, 2. Hiring Process- At the Appointing Authority Level:- The hiring process normally happens at the, Appointing Authority level like at CO/RO/DO and PAO. The first step in the pay roll work is creation of, employee id. This is done in the login credentials of Appointing Authority. First the vacant position needs, to be identified and this is available in the application in use, which is accessible in the login credentials, of the Appointing Authority and also any other designated officer/official for the same. The application, contains the details of the Establishment strength under the jurisdiction of the Appointing Authority and, also details of the filled up posts and vacant posts., 3. Mapping of Cost Centres and Organisation Key (Head of Account):- Normally, the cost centre and org., key are mapped while creating the employee id in the application. The appointing authority is, authorized to do the cost centre and org. key mapping and ensure that there is co-relation between the, Position allotted to the employee and the cost centre mapped. There should be no mismatch between, these two mappings and the DDO code, should match with the Cost Centre mapped., 4. Prerequisites/Role Delegations:- Each unit (CO/RO/DO/PAO) will designate an employee as RDA (Role, Delegation Authority) who is authorized to delegate different required roles to the designated staff of, respective offices, for carrying out the work of data maintenance and other pay roll related works. The, RDA will delegate the roles from IM Portal. The authorities concerned should ensure that the roles, delegated are relevant to the work and simultaneously should also ensure that the officials are not, delegated roles which are not relevant to their work. The most important duty of RDA is to do Post to, Post mapping of the employee IDs/Position IDs of the staff of the office to their respective DDOs and, their approval authorities for different type of actions. This mapping is the base of the work flow of ESS, to SAT and subsequently to PAY ROLL AREA., , Pay Roll Run:- There are two types of HR payment process. One Cyclic (Salary) Payment and the other is, Off Cycle Payment. After completion of salary payment, off cycle payment process to be started and end, before the commencement of live pay roll run of monthly salary. Off Cycle Payment consists of other, than salary payments viz., Tour TA and LTC adv/adjustment bills, LTC, CEA, all terminal benefits, GPF, withdrawals/advance, medical reimbursement and other claims etc. Salary and off cycle pay roll process, includes two stages firstly Simulation pay roll and live pay roll run and secondly simulation posting and, live posting. After completion of posting, payment will be transferred to the accounts of concerned, officials through POSB interface/Bank Transfer mode.
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DEDUCTIONS FROM BILLS Fund Deductions, Rule 171. The duty of noting the proper deduction to be made from pay bill/pay sheet on account of, Provident and other funds shall devolve on the drawer of the bill, but no discretion is allowed in carrying, out any order received from any Audit Officer/Accounts Officer to make any particular deduction. The, procedure to be followed in making such deductions is laid down in Chapter XVI., Rule 172. 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., , Rule 173.Rules regarding the recovery of rents and other dues on Departmental buildings from, Government servants are given in Chapter XVI., , Attachment of Pay and Allowances, etc., for debt., Rule 174. When the pay of a Government servant is attached by any order of a Court of Law, it is the, duty of the Officer receiving the attachment order to see that proper deduction is made in satisfaction, of such order from the pay of the Government Servant concerned and to keep a record of such, deductions in Form G.A.R. 22 (TR-13)., , If a Govt. Servant is adjudged insolvent, the attachable portion of his salary vests in the Court that, passed the order of insolvency or the Receiver appointed by the Court. The amounts which have been, under attachment in execution of the decree against the insolvent shall also, after the order of, insolvency, vest in such Court or the receiver and the attached amount in such cases, instead of being, sent to the insolvency Court or the receiver for prorata distribution among the all the creditors of the, insolvent Government Servant., , "60 (1). The following property is liable to attachment in execution of a decree:, Provided that the following particulars shall not be liable to such attachment or sale, namely:—, (h) the wages of labourers and domestic servants, whether payable in money or in kind;, (i) salary to the extent of the one thousand rupees and two third of the remainder in execution of any, decree other than a decree for maintenance: Provided that where any part of such portion of the salary, as is liable to attachment has been under attachment, whether continuously or intermittently, for a total, period of twenty-four months, such portion shall be exempt from attachment until the expiry of a, further period of twelve months, and, where such attachment has been made in execution of one and
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the same decree, shall, after the attachment has Continued for a total period of twenty-four months, be, finally exempt from attachment in execution of that decree., (i-a) one-third of the salary in execution of any decree for maintenance; (l) any allowance forming part, of the emoluments of any servant of the Government which the appropriate Government may by, notification in the Official Gazette declare to be exempt from attachment, and any subsistence grant or, allowance made to any such servant….. while under suspension;, Explanation I. —The moneys payable in relation to the matters mentioned in clauses (h), (i) and (ia)are, exempt from attachment or sale, whether before or after they are actually payable, and, in the case of, salary, the attachable portion thereof is liable to attachment whether before or after it is actually, payable. (Rule 60 of Civil Code Procedure Act 1908 last updated upto 4th March 2020) 112., , Explanation II.—In clauses (i) and (ia)], “salary” means the total monthly emoluments, excluding any, allowance declared exempt from attachment under the provisions of clause (l), derived by a person from, his employment whether on duty or on leave., , Explanation III.—In clause (l) “appropriate Government” means— (i) as respects any person in the, service of the Central Government. (ii) Administration or of a cantonment authority or of the port, authority of a major port, the Central Government; (iii) as respects any other servant of the Government, or a servant of any other local authority, the State Government., , Explanation IV.—For the purposes of this proviso, “wages” includes bonus, and “labourer” includes a, skilled unskilled or semi-skilled labourer., , NOTE 2.—, , The following declaration have been issued by the Central Government under clause (I) of the proviso to, sub-section (1) of Section 60 of the Code of Civil Procedure: — The following allowances payable to any, public Officer in the service of the Government, or any servant of a Railway Administration or of a, Cantonment Authority or of the Port Authority of a major port, shall be exempt from attachment by, order of a Court: —, , (i), , All kinds of travelling allowances. (ii) All kinds of conveyance allowances. (iii) All allowances, granted for meeting the cost of—(I) uniforms and (2) rations. (iv) All allowances granted as
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compensation for higher cost of living in localities considered by the Government to be, expensive localities including hill stations. (v) All house rent allowances. (vi) AM allowances, granted to provide relief against the increased cost of living. (vii) A foreign allowance or in the, case of Heads of Diplomatic Missions, frais de representations assigned to Officers serving in, posts abroad. (viii) Children's Education Allowance. (Whether described as such or as children, education assistance or in any other manner). (ix) All amounts paid by way of reimbursement of, medical expense NOTE 3.—Dearness Pay, which is really a part of the dearness allowance and is, treated as pay for certain specific purposes only, is laid exempt from attachment by order of a, Court. (Rule 225 of CTR/Rule 74 of R&P Rules 1983)., , Rule 175. In accordance with the above provision, the maximum amount attachable by a Civil Court, for, decrees other than decrees for maintenance, is to be calculated thus:- If the total gross emoluments, earned by the Government servant are represented by 'X’ and the allowances declared to be exempt, from attachment vide Note 2 to Rule 174 and if the Government servant is under suspension, any, subsistence grant allowance made to him, are represented by 'Y', the net amount attachable, if any, is, [X-Y-1000]/3., , Rule 182. A Disbursing Officer must be careful not to pay the pay and allowances to a Government, servant to whom he has granted a Last Pay Certificate unless the certificate is first surrendered., NOTE1 —Withdrawal for a claim for Travelling Allowance in respect of journey, by a retiring, Government servant and his family, from his last place of duty to a place where he wishes to reside, may, be permitted by the Disbursing Officer even without surrendering the Last Pay Certificate., GOVERNMENT OF INDIA’S ORDERS, (1). Provisional payment to non-Gazetted staff without LPC- In order to avoid hardship, the President, has been pleased to decide that provisional payment of substantive pay may be allowed to nonGazetted Government servants pending receipt of their LPC either on reversion from a Gazetted post or, on transfer from one non-Gazetted post to another. Cases of the latter kind should, however, be very, rare as, in the case of non-Gazetted staff, there would not normally be any difficulty to get the LPC in, time from the Head of the Office (Drawing Officer) where the non-Gazetted Officer was serving prior to, such transfer., , Rule 183.Last payment of pay and allowances— Normally, the last payment of pay or allowances in, respect of a Government servant who finally quits service of the Government or who is placed under, suspension may be made only after the Head of Office satisfies himself, by reference to his own records, and to other appropriate authorities where necessary, that there are no demands outstanding against, theGovernment servant. However, in case, where security for an amount considered by the said Head of
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Office to be adequate to cover the aforesaid demands is taken from such Government servant, in cash,, or by a surety bond, or by with-holding a part of the gratuity payable to the Government servant, the, last payment of pay and allowances may be made and the last pay certificate issued, even if the likely, dues from such Government servant remain to be assessed and realised., , Exception. —The disbursement of pay and allowances in lieu of notice period under the provisions of, rule 56 (j) of the Fundamental Rules or rule 48 of the Central Civil Services (Pension) Rules, 1972, shall be, governed by special instructions issued by the Government in this behalf., , Arrear Bills, Rule 185.Arrears of pay, fixed allowances or leave salary shall be drawn, not in the ordinary monthly bill,, but in a separate bill, the amount claimed for each month being entered separately, with quotation of, the number and date together with date of encashment of the bill from which the charge was omitted, or withheld, or on which it was refunded by deduction, or of any special order of competent authority, granting a new allowance or an increase in pay. A note of the arrear bill shall invariably be made in the, Pay Bill Register in form GAR 17 or in the office copy of the bills for the period to which the claim, pertains, over the dated initials of the drawer of the arrear bill, in order to avoid the risk of the arrears, being claimed over again., The drawing officer shall also record the following certificates on the arrear bill under his dated, signature: — (i) that no part of the amount claimed has been drawn previously; and (ii) that a note of, arrear claim has been made in the office copy of the bills for the period to which the claim pertains., Subject to conditions laid down in Rule 25, such bills can be presented at any time and may include as, many items as are necessary., , Rule 186. In drawing arrear pay the total claim due for the month should be shown in the new bill and, the gross amount previously drawn should be deducted therefrom bringing out the net amount due for, the month and from this net amount the further deductions on account of income tax, etc., should be, made. The deductions previously given in the regular monthly bill should not be shown on the new bill, as all these have already been credited to their respective heads.
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Death of Payee, , Rule 188. Pay and allowances can be drawn for the day of the 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., , Rule 189. (1) Subject to the provision of rule 233, pay including leave salary, and allowances of all kinds, claimed on behalf of a deceased Government servant may be paid without the production of the usual, legal authority under the orders of the head of Office in which the Government Servant was employed, at the time of his death, provided the Head of Office is otherwise satisfied about the right of the, claimant: — (a) In cases where the gross amount of the claim exceeds Rs. 10,000, the payment will be, made by the head of office only on the execution of an Indemnity Bond if Form T.R. - 14 duly stamped, for the gross amount due for payment, with such sureties as may be deemed necessary. Provided that, Head of Office may; subject to the condition prescribed inPara. 1, make anticipatory payment of an, amount not exceeding Rs.10,000., , Leave Salary, , Rule 192. Subject to any special orders issued by the Govt. in this behalf or to any special procedure that, may be prescribed, by departmental regulations, the leave salary of a Govt. servant, when payable in, India, shall be drawn by the Drawing Officer and shall be remitted to Bank /POSB Account of the, Government Servant by whom his pay was being drawn immediately before proceeding on leave., Normally, the Government servant must make his own arrangements for getting his leave salary, remitted to him. However, if a Government servant on earned leave exceeding one month specifically, requests for the remittance of his dues by means of demand draft, the drawing and disbursing officer, concerned shall remit the same into the designated Bank accounts of the concerned Government, Servant. In cases here a period of leave is followed by transfer, any portion of leave salary which was not, drawn at the old station, may be drawn at the office of disbursement from which the pay in respect of, the new post is drawn., , Pay due to Government Servants absent out of India, Rule 193. If pay or allowances be due in India to a Government Servant absent out of India, shall be paid, into designated Bank/POSB account identified and linked to his salary. Provided that when the, Government servant has finally quitted India and it is not possible for him to make his own arrangement
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for receiving his own pay and allowances in India, payment may be made to him through the High, Commissioner of India., , Pay due to Government Servants on Field Services, etc., , Rule 194. Pay and allowances of a Government servant of the Department on field service, in respect of, the period from the date on which he relinquishes charge of the civil post upto the date on which his, military service terminates, should be drawn on separate bills, which should be clearly marked, (preferably in red ink) as "Debitable to Defence Department". The details of the expedition or force to, which he is attached should also be indicated in the bill to enable the Accounts Officer of respective, PAOs to pass on the charge to the Defence Department., , Payment of Honorarium, Rule 195. (i) All claims to honoraria granted to persons not in Government Service should be drawn on, Receipt in e-Form A.C.G. 17 the number and date of the authority sanctioning the grant being noted, therein. On obtaining the receipt, the payments shall be credited to the designated bank/POSB account, of the person who is sanctioned with honorarium. Payments made by POs should be drawn as per the, standard operating procedures prescribed in the technology platform., , Pay and allowances, Rule 196.(1) Save as hereinafter provided, pay and allowances may be paid only upon the personal claim, of the Government servant concerned and to his personal receipt and not otherwise, except under the, special authority in each case of the Government or of the Comptroller and Auditor General. The, Government servant shall be paid pay and allowances, leave salary, etc. by way of transfer to his, Bank/Post Office Savings Bank accounts directly through digital/electronic mode of payment., , THE END, , .
