1

A HAND BOOK

FOR

DRAWING & DISBURSING OFFICERS

A COMPENDIUM OF FINANCIAL INSTRUCTIONS AS CONTAINED IN

GENERAL FINANCIAL RULES, TREAS
URY RULES,FUNDAMENT
AL
AND SUPPLEMENTARY RULES, BENEVOLENT FUND AND GROUP INSURANCE RULES
ETC.

UP-TO-DATE AMENDMENTS REVISED EDITION

NEW LAW BOOK SERVICE

MOZANG ROAD, (NEAR A.G. OFFICE) LAHORE

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FOREWORD
Our Constitution, like ll ot!er "onstitutions o# t!e $e%o"rti" &orl$, l's $o&n li%its to t!e
eer"ise o# ut!orit' ' *o+ern%ent #un"tionries. It enoins u-on e"! n$ e+er' o##i"er to
"t in ""or$n"e &it! t!e si" l&. !e Constitution #urt!er sti-ultes t!t ll t!e or$ers
n$ instru"tions %$e ' n' *o+ern%ent #un"tionr' %ust "on#or% to l&s n$ rules se$
on "onstitutionl sn"tion.
!e $%inistrti+e instru"tions, &!i"! re ter%e$ s $%inistrti+e le*isltion '
urists, re*ulte t!e or*nition o# t!e +rious institutions o# *o+ern%ent, t!e -o&ers
entruste$ to t!e% n$ t!e %nner in &!i"! t!ese re to e eer"ise$. 0kistn 0uli"
A$%inistrtion Reser"! Centre, n r% o# t!e Mn*e%ent Ser+i"es Di+ision, Cinet
Se"retrit, in its "!rter, is entruste$ &it! t!e "o%-iltion, re+ie&, n$ re+ision n$ u-$tin*
o# t!e $%inistrti+e %nuls. !e -ur-ose1 o# t!ese %nuls is to in#or% t!e *o+ern%ent
#un"tionries o# "urs ton t!eir ritrr' "ts, n$ to %ke t!e% &re o# t!e $n*er t!t non2
oser+n"e o# t!ese rules n$ $e+ition #ro% e-ress li%its to t!eir ut!orit' %' le$ to
%l2$%inistrtion.
!e Dr&in* n$ Disursin* O##i"er (D.D.O.) -l's +itl role in t!e %n*e%ent o#
-uli" #un$s n$ "ontrol o# e-en$iture. !e nee$ #or Hn$ook #or D.D.O., !+in* n u-2
to2$te n$ ut!enti" "olle"tion o# sttutor' n$ $%inistrti+e instru"tions/"ir"ulrs, "n
!r$l' e o+ere%-!sie$.
!e lst e$ition o# D.D.O. Hn$ook &s -ulis!e$ in 3456. A lr*e nu%er o#
"!n*es in t!e instru"tions n$ ssurn"e o# ne& or$ers o# t!e sue"t !+e %$e it ne"essr'
t!t t!e D.D.O7s s!oul$ e ke-t rest o# t!e "urrent -osition o# instru"tion son t!e sue"t.
D.D.O. Hn$ook2no& ein* -ulis!e$ in"or-ortes n ut!enti" n$ u-2$te +ersion o# ll
instru"tions.
I !o-e t!t t!is e$ition &ill -ro+e use#ul to t!e users o# t!is ook.
I &oul$ like to eten$ %' --re"itions to ll t!e o##i"ers o# %nuls Cell, 00ARC,
&!o !+e "ontriute$ to&r$s "o%-iltion n$ -uli"tion o# t!is oo%.

Dr. M. S. Jillai
S!"r!#ar$

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PREFACE
A %ost e##e"ti+e &' to ensure $%inistrti+e -roit' n$ "!e"k %l2$%inistrtion
is t!e "o%-iltion o# %nuls $e#inin* t!e #un"tions n$ -o&ers o# *o+ern%ent #un"tionries
s &ell s t!e "!e"ks n$ ln"es $e+ise$ to "ontrol t!e eer"ise o# t!eir ut!orit'. 8ee-in*
t!is in +ie&, t!e 00ARC !s -ulis!e$ nu%er o# ne& %nuls n$ rou*!t out u-2$te n$
re+ise$ e$itions o# t!ose -re+iousl' -ulis!e$.
!e lst e$ition o# t!e Dr&in* n$ Disursin* O##i"er7s Hn$ook &s -ulis!e$ in
3456. Instru"tions "ontine$ t!erein !+e un$er*one %n' "!n*es n$ t!e nee$ #or ne&
e$ition !s een #elt #or so%e ti%e. 9!ile u-2$tin* n$ re+ision t!is Hn$ook, &e !+e
%$e e##orts to in"or-orte ll %en$%ents, "ir"ulrs n$ instru"tions on %tters "o+ere$ in
t!is +olu%e. It is !o-e$ t!t o##i"ers usin* t!is ook &ill #in$ it %ore use#ul #or -ro-er n$
e-e$itious $is-osl o# %tters e#ore t!e% n$ lso in trinin* ne& entrnts to *o+ern%ent
ser+i"es.
Su**estions #or t!e i%-ro+e%ent o# t!e Hn$ook re e*erl' soli"ite$ n$ &ill e
*rte#ull' "kno&le$*e$. All "o%%uni"tions in t!is re*r$ %' e $$resse$ to t!e
Dire"tor2Generl, 0kistn 0uli" A$%inistrtion Reser"! Centre, Mn*e%ent Ser+i"es
Di+ision S!!ee$2e2Millt Se"retrit F2:/3, Isl%$.

Na&i B'( )*++,

Dir!"#+r-G!!ral, PPARC,
Maa!!# S!r/i"! Di/ii+

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CONTENTS
PART 1
FINANCIAL MANAGEMENT
CAPTER I.INTRODUCTION TO FINANCIAL
ADMINISTRATION
De#initions t!e ter% ;0uli" Finn"e;

0uli" Finn"e,
O-ertion 9!'Finn"e
o# 0uli" nee$e$
ests o# %i%u% so"il $+nt*es
Di##eren"e et&een 0uli" n$ 0ri+te Finn"e
0uli" In"o%e
0uli" E-en$iture
S"o-e o# #inn"il $%inistrtion
Generl "!r"teristi"s o# #inn"il $%inistrtion
Fis"l -oli"'
A""ountilit'
Mn*e%ent Or*nition #or #inn"il $%inistrtion
A$%inistrti+e "ontrol
0rli%entr' "ontrol
In$e-en$ent "ontrol
ren$s in #is"l or*nition
0uli" A""ounts n$ A""ountin* Control
A""ountilit' n$ u$it
<si" #un"tions o# u$it
CAPTER II.BUDGET
Histor' o# u$*et
Ori*in o# t!e &or$ =u$*et
<u$*et n$ u$*et $%inistrtion
!e -ur-ose o# u$*et
<u$*et strte*' n$ t"ti"s
!e u$*et s n e>uiliriu% o# "o%-etin* #or"es
!e eternl -role% o# +lues
0er#or%n"e u$*et
De"entrlition
De%o"rti" u$*etin*
<u$*etin* ? 0lnnin*
Finn"il -ro"e$ure un$er t!e Constitution
Fe$erl "onsoli$te$ Fun$ Custo$', et"., o# Fe$erl Consoli$te$ Fun$
n$ 0uli" A""ount
Annul <u$*et Stte%ent
E-en$iture "!r*e$ u-on Fe$erl Consoli$te$ Fun$
0ro"e$ure reltin* to Annul <u$*et Stte%ent
Aut!enti"tion o# S"!e$ule o# Aut!orie$ E-en$iture
Su--le%entr' ? E"ess *rnts

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@otes on ""ounts
0o&er to ut!orises e-en$iture &!en Asse%l' stn$s $issol+e$
Re+ise$ s'ste% o# #inn"il "ontrol n$ u$*etin* Finn"e ? A""ounts
O##i"er Re#eren"e to Finn"il A$+iser/Finn"e Di+ision
Finn"il A$+iser
Role n$ 0o&ers o# t!e Finn"il A$+isers
0o&er o# Sn"tionin* -roe"ts
Dele*tion o# 0o&ers

<u$*etr'
Generl 0ro"e$urere*r$in* -re-rtion o# u$*et
instru"tions
i%e tle n$ $etile$ -ro"e$ure #or -re-rtion o# u$*et esti%tes
Non2De+elo-%ent e-en$iture
Re+ise$ Esti%tes #or t!e Current 'er
<u$*et Esti%tes #or t!e ensurin* 'er
<rek2$o&n o# esti%tes to e in"lu$e$ in t!e De%n$s #or Grnts n$
A--ro-rition <u$*et Esti%tes in res-e"t o# $e+elo-%ent e-en$iture
Co%%uni"tion ? Distriution o# *rnts
Control o# e-en$iture
Surren$er o# nti"i-te$ s+in*s
Re2--ro-rition o# #un$s
Su--le%entr' Grnts
Au$it Re-ort ? A--ro-rition A""ounts
0uli" A""ounts Co%%ittee
CAPTER III.AUDIT
Fun"tion ? 0o&ers o# Au$itor2Generl o# 0kistn
Generl -rin"i-les o# Au$it

CAPTER V.GENERAL FINANCIAL RULES

Intro$u"tion
Generl -rin"i-les re*r$in* re"ei-t o# %one'
9it!$r&l o# %one' #ro% t!e 0uli" A""ount
Stn$r$s o# #inn"il -ro-riet'
Control o# e-en$iture
Contr"ts *enerl -rin"i-les
De#l"tions n$ losses, et"
De-rt%entl Re*ultions
Re+enue n$ Re"ei-ts
0o&ers o# sn"tion
Co%%uni"tion o# sn"tions
Estlis!%ent
He$>urters o# Go+ern%ent Ser+nt n$ trns#er o# "!r*e
Dte o# irt!
Le+e --li"tions
Ser+i"e <ooks
Arrers "li%s
0o&ers o# suor$inte ut!orities to sn"tion "ontin*ent e-en$iture

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0er%nent $+n"e
0ur"!se n$ ">uisition o# stores
Re"ei-t o# stores
Issue o# stores
Custo$' n$ ""ounts o# stores
0!'si"l +eri#i"tion
Sle n$ $is-osl o# stores
9orks

Grnts2in2Ai$
Lons n$ $+n"es
Generl "on$itions
House <uil$in* A$+n"e
A$+n"e #or -ur"!se o# "on+e'n"e
A$+n"e #or -ur"!se o# %otor "r
A$+n"e #or -ur"!se o# %otor "'"le
A$+n"e #or t!e -ur"!se o# i"'"le
Interest #ree lons
A$+n"e on trns#er
A$+n"es #or ourne' on tour
CAPTER VI.TREASURY RULES OF TEFEDERAL
GOVERNMENT
Intro$u"tion n$ $e#inition
Lo"tion o# 0uli" Mone's
Generl s'ste% o# "ontrol o+er Fe$erl resur'
Ot!er "olle"tin* n$ $isursin* o##i"er
0'%ent o# re+enues into t!e 0uli" A""ount
9it!$r&ls o# %one' #ro% t!e 0uli" A""ount
Generl instru"tions #or !n$lin* "s! ,
Re"ei-t o# Go+ern%ent %one'
Grnt o# re"ei-t to t!e -'er
0ro"e$ure #or 0'in* 0uli" Mone's
0resenttion o# "li%s
Instru"tions re*r$in* -re-rtion n$ #or% o# ills
Si*nture or Countersi*nture o# ills
Du-li"te "o-ies o# t!e ills
Mo$e o# %kin* -'%ents *inst ills
S-e"i%en si*ntures n$ ot!er s#e*ur$s
C!e"ks to e --lie$ to "li%s
Res-onsiilit' #or t!e %one' &it!$r&n
Due $te o# su%ission o# %ont!l' -' ills
De$u"tions #ro% -' ills
First -'%ent o# -' ? llo&n"es 0'%ent on >uittin* t!e ser+i"e
Det! o# -'ee
0l"e o# -'%ent
0'%ent o# -' n$ le+e slr' et". t!rou*! *ents
<ills o# <23: ? o+e Go+ern%ent ser+nts

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<ills o# <23 to <23 Go+ern%ent ser+nts

Co%-uterie$ -'rolls
Contin*en"ies2Generl Rules
Clssi#i"tion o# "!r*es
Dr&l o# In"re%ent
Allot%ent o# Resi$en"e
Fees n$ Honorri
Co%intion o# --oint%ents

De-uttion out o# 0kistn

Dis%issl
Sus-ension n$ Reinst
L!a/! R'l!6
itle
E%-lo'%ent $urin* le+e
Return #ro% le+e on Me$i"l Certi#i"te
L-se o# le+e
A##ition o# !oli$'s
Le+e A""ount
Disilit' le+e
Stu$' le+e
Csul le+e
Burntine le+e
Aut!orities e%-o&ere$ to *rnt le+e
Le+e on %e$i"l "erti#i"te
Grnt o# le+e
Re+ise$ Le+e Rules, 345
Grnt o# le+e
Countin* o# le+e
Crr' #or&r$ o# le+e
Re"retion le+e
Le+e not $ue
S-e"il le+e
Mternit' le+e
Etror$inr' le+e
Re#usl o# le+e
0re-rtor' to Retire%ent n$ En"s!%ent o# le+e In2ser+i"e $et!
In$i"tion o# resons o# le+e not ne"essr'
Co%%en"e%ent/en$ o# le+e
Re"ll #ro% le+e
O+erst'l #ter sn"tione$ le+e
Le+e Slr'
Le+e E20kistn
Co%intion o# $i##erent t'-e o# le+e
E-lntor' instru"tions #>r #illin* u- t!e le+e ""ount #or%
oinin* ti%e Forei*n ser+i"e
CAPTER VIII.SUPPLEMENTARY RULES

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Etent o# --li"tion
De#initions
Me$i"l "erti#i"te o# #itness
Co%-enstor' llo&n"e
Grin Co%-enstion Allo&n"e
Allo&n"e #or t!e e-ensi+eness o# li+in*
House Rent Allo&n"e
Motor Cr Allo&n"e

Horse Allo&n"e
Con+e'n"e Allo&n"e
Co%-enstor' Allo&n"e
Dr&l o# Co%-enstor' Allo&n"e $urin* oinin* ti%e
Fees
Tra/!lli All+8a"!6
Nture o# ourne'
Cte*ories o# Go+ern%ent ser+nts #or -ur-oses o# Mill*e Allo&n"e
Mile*e Allo&n"e
ourne' ' Ril&'
ourne' ' Se or ' Ri+er Ste%er
ourne' ' ro$
ourne' ' Air
Dil' Allo&n"e
ourne' on tour
Grnt o# Con+e'n"e "!r*es n$ $il' llo&n"e to "i+il ser+nts &!o
-er#or% s!ort +isits on o##i"il $ut' et&een Isl%$ n$ R&l-in$i
Grnt o# "on+e'n"e/$il' llo&n"e to "i+il ser+nts -er#or%in* ourne's
on o##i"il $ut' et&een 8r"!i, L!ore n$ suurs
Grnt o# "on+e'n"e "!r*es to t!e <23 to <23 st## &!o re re>uire$ to
st' lte e'on$ -.%. or &!o tten$ o##i"e on Fri$' n$ "lose$ !oli$'s
ourne's &it!in 3 %iles, ' reser+e$ Ril&' Co%-rt%ent n$ '
0resi$ent n$ Ministers
ourne' o# ne&l' --ointe$ Go+t ser+nt
ourne's on trns#er
ourne' to tten$ n e%intion
ourne' on -ro"ee$in* on or returnin* #ro% le+e
ourne' on retire%ent or ter%intion o# e%-lo'%ent
Grnt o# tr+el ssistn"e to #%ilies o# Go+ern%ent ser+nts &!o $ie
&!ile in ser+i"e
ourne' to *i+e e+i$en"e or to tten$ Court o# L&s s Assessor or uror
ourne' to otin %e$i"l tret%ent or "erti#i"te
ourne' in tten$n"e o# n in"-"itte$ Go+ern%ent ser+nt or %e%er
o# !is #%il'
ourne' on "ourse o# trinin*
ourne' to tten$ Drr
Su--l' o# #ree ""o%%o$tion on ril&' ourne'

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ourne' ' se, ir ro$, &!ere %ens o# "on+e'n"e re -ro+i$e$ '

Stte
Grnt o# #inn"il ssistn"e ' Go+ern%ent in t!e "ses o# $et! o#
Go+ern%ent ser+nts t t!e sttion o# $ut'
rns-orttion o# t!e $e$ o$' o# Go+ern%ent ser+nt $e-ute$ ro$
on te%-orr' $ut'
For% o# .A. ill
He$ o# ""ount o# .A. $+n"es

Duties o#+;Controllin*
R!"+r: !r/i"!6 O##i"er
<23: ? o+e Go+ern%ent ser+nts
<23 to <23 Go+ern%ent ser+nts
J+ii #i!6
rns#er #ro% one -ost to not!er in t!e s%e sttion
rns#er to not!er sttion Generl or$ers
CAPTER I <.PENSION R ULES ,
er%s use$ in t!e 0ension Rules e-lntion Clssi#i"tion o# 0ension
Co%-enstion 0ension
In+li$ 0ension
Su-ernnution 0ension
Retirin* 0ension
Con$itions o# >uli#'in* ser+i"e
Con$ontion o# interru-tion n$ $e#i"ien"ies
E%olu%ents re"kone$ #or -ension
A+er*e e%olu%ents A%ount o# -ension
Rtes n$ S"le o# 0ension
F%il' 0ension
0ension2"u% Grtuit' S"!e%e, 34 No%intion For%s
In$etion o# 0ensions
Co%%uttion o# 0ensions
Co%%uttion le
Anti"i-tor' 0ension
9oun$s, inuries n$ etror$inr' -ension
0ension to %e%ers o# t!e #or%er In$in Ci+il Ser+i"e
Mesures, to +oi$ $el's in t!e #inlition o# -ension "ses
Histor' #iles
Histor' o# ser+i"e Ser+i"e <ooks
@eri#i"tion o# ser+i"e
@eri#i"tion o# ser+i"e ' Au$itor o##i"er
Allo"tion o# -ension et&een $i##erent $e-rt%ents
List o# o##i"ers n$ st## $ue to retire
E%-lo'%ent o# o##i"ers n$ st## on -ension &ork
Oser+n"e o# rules reltin* to *rnt o# se"ure$ $+n"e
Grnt o# unse"ure$ $+n"es
Go+ern%ent ser+nts -ro"ee$in* on #orei*n ser+i"e n$ re"o+er' o# le+e
slr' n$ -ension "ontriutions

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Close &t"! ' @i*iln"e O##i"er

C!e"kin* o# ser+i"e re"or$s ' Au$it De-rt%ent n$ Controllin* O##i"ers
0ro"e$ure reltin* to -re-rtion o# 0ension --ers n$ sn"tion o#
-ension
0ro*ress s!eet #or -ension "ses
Ste-s reltin* to -re-rtion n$ $is-osl o# n or$inr' -ension "se
0'%ent o# -ension in 0kistn
0'%ent o# -ension ro$

Re2e%-lo'%ent
Fition o# -' o#o#re2e%-lo'e$
-ensioners -ensioners
Fition o# 0' o# retire$ Go+ern%ent ser+nts in"lu$in* %ilitr' o##i"ers
re2e%-lo'e$ un$er t!e Go+ern%ent n$ in utono%ous o$ies
Instru"tions #or t!e Go+ern%ent ser+nts Anneure (See -r 4.)
CAPTER <. GENERAL PROVIDENT FUND >CENTRAL
SERVICES? RULES
Constitution o# t!e Fun$
Sus"riers ""ount
Con$itions n$ rtes o# sus"ri-tion
No%intions
Interest
A$+n"e #ro% t!e Fun$
Finl &it!$r&l o# t!e ""u%ultion
0rote"tion o# ""u%ultions
Clss I@2
CAPTER <I. FINANCIAL POWERS-DELEGATION TO
SUBORDINATE AUTORITIES
Sn"tion to e-en$iture (<si" 0rin"i-les)
Dele*tion n$ re2$ele*tion o# -o&ers
0o&ers $ele*te$ to t!e Ministries/Di+isions/De-rt%ents
Anneure (See -r 33.4)
A$+n"e -'%ents #or ee"ution o# &ork
CAPTER <II. BENEVOLENT FUND AND GROUP
INSURANCE
Intro$u"tion
De#initions
<ene+olent Fun$
Grou- Insurn"e
0'%ent o# sus"ri-tion or 0re%i in $e#ult
Me$i"l Aut!orit' #or $e"lrin* n e%-lo'ee in"-"itte$
Mo%intion o# ene#i"iries o# t!e <ene+olent Fun$ Grnt o# t!e ssure$
0'%ent o# ene+olent *rnt n$ t!e su% ssure$ &!ere no +li$
no%intion eists Su%ission o# --li"tion #or ene+olent *rnt n$
Grou- Insurn"e
<ene+olent *rnts to e -i$ #ro% t!e ene+olent Fun$ .
Contriution to n ene#its #ro% <ene+olent Fun$
Sus"ri-tion to n$ ene#its #ro% Grou- Insurn"e Fun$s

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Li#e ti%e rrers

Dis"ontinun"e o# *rnt
!e re+ise$ For%t o# For% <

PART - I
FINANCIAL MANAGEMENT

FINANCIAL ADMINISTRATION
DEFINITIONS6
1.1 >i? P'&li" Fia"!6 !e ter% "o%-rises t&o &or$s -uli" n$ #inn"e. !e &or$
-uli" is "olle"ti+e noun n$ %ens "olle"tion o# -eo-le. As n $e"ti+e it i%-lies
elon*in* to t!e -eo-le. <ut re"entl' t!is &or$ !s ">uire$ s-e"ilise$ sense. No& it is
use$ in "ontr$istin"tion to t!e &or$ ;-ri+te;. !e &or$ 7#inn"e7 %ens %one'. It lso

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si*ni#ies %one' %tters n$ t!eir %n*e%ent. ken to*et!er t!e ter% %ens %one'
%tters -ertinin* to stte. !e ter% 70ulri" Finn"e7 !s een $e#ine$ +riousl' ' +rious
e"ono%ists. A $e#inition esier to un$erstn$ is t!t o# Lor$ Dlton, one ti%e C!n"ellor o#
t!e E"!e>uer o# t!e nite$ 8in*$o%. He s's t!t -uli" #inn"e is one o# t!ose sue"ts
&!i"! lie on t!e or$er line et&een E"ono%i"s n$ 0oliti"s n$ t!t it si*ni#ies t!e in"o%e
n$ e-en$iture o# -uli" ut!orities n$ $ust%ent o# one &it! t!e ot!er. !e ter% ;0uli"
Aut!orities;, ro$l' s-ekin*, in"lu$es Fe$erl Go+ern%ent, 0ro+in"il Go+ern%ent,
Autono%ous or*nitions n$ Lo"l <o$ies.

>ii?Fi"al6 ---O# 0uli" Re+enues Finn"il1 !+in* to $o &it! tresur' or

e"!e>uer. !e &or$ is $eri+e$ #ro% t!e Ltin &or$ ;#is"us; &!i"! %ens -urse7.
>iii?E("*!@'!r6 ---resur' o# stte or ntion. !e &or$ is $eri+e$ #ro% ol$
Fren"! ;E"!e>uer C!essor$; e"use t!e ""oun ts &ere ke-t on tle %rke$ in
s>ures.
PUBLIC FINANCE WY NEEDED
1.2 One "n sk &!' stte s!oul$ nee$ t!e #inn"e. !e ns&er is not +er' #r to seek.
As !u%n2ein*s -eo-le !+e "ertin &nts &!i"! t!e' "n stis#' t!e%sel+es, su"! s
etin*, $rinkin* n$ "lot!in*, et". <ut t!ere re "ertin &nts su"! s -rote"tion o# li#e n$
-ro-ert', "onstru"tion o# ril&'s, ro$s, ri$*es n$ irri*tion "nls n$ estlis!%ent o#
!os-itls, uni+ersities n$ or$nn"e #"tories, et"., &!i"! one "nnot $o in !is in$i+i$ul
"-"it' n$ !s to look to t!e stte #or $oin* t!e nee$#ul. In or$er to -er#or% t!is tsk, t!e
stte $oes re>uire #inn"e, n$ t!t is $one ' %ens o# risin* re+enue n$ t!en in"urrin*
e-en$iture.
1.% !e #inn"e is #un$%entl %oul$in* #"tor in 0uli" A$%inistrtion. !e -uli"
ser+i"es !+e to e -i$ #or n$, sin"e &it! #e& e"e-tions, t!e' re -i$ #or ' t!e re"i-ient
o# t!e s-e"i#i" ser+i"e, t!e "ost %ust e orne ' t!e Co%%unit', usull' t!rou*! t!e %et!o$
o# ttion. Fro% ti%es i%%e%oril t!e t "olle"tor !s een one o# t!e %ost "ti+e n$
lso t!e %ost te$ o# o##i"ils 9!ile "rr'in* out t!e or$ers o# $es-ot, -er!-s, !is
e-uttion "oul$ e ter%e$ s &ell $eser+e$. <ut in t!e -resent $e%o"rti" set2u-, +en i# t!e
"itiens7 re"tions !+e "!n*e$ little, t!e -osition is +er' $i##erent.!ere %' e still
in$i+i$uls &!o "onsi$er t!e stte ser+i"es s entirel' non2-ro$u"ti+e, "retin* %erel'
"!r*e t!t is to e -i$ out o# t!e e"ono%i" resour"es o# -ri+te enter-rise, ut %o%ent7s
"onsi$ertion o# t!e %n' essentil ser+i"es t!t re no& -ro+i$e$ ot! ' t!e stte n$ t!e
+rious ot!er -uli" ut!orities, &oul$ "on+in"e ll, e"e-t t!e %ost -rtisn one, t!t
-uli" A$%inistrtion $oes -ro+i$e ser+i"es #or &!i"! t!e ter% ;un-ro$u"ti+e; &ill e

%isno%er. 9!te+er
A$%inistrtion +ie&s
!s to e -i$ %' e t!t
#or n$ !el$ulti%tel'
on t!e sue"t
t!e sie itn$
%ust e o#
>ulit' *ree$ t!t %ust
ser+i"e -uli"
rest u-on t!e sie n$ -ro-ortion o# t!e resour"es t!t "o%%unit' "n ##or$ to e-en$
u-on it. 0role%s o# t!is nture reltin* to t!e ntionl in"o%e n$ e-en$iture, %et!o$s o#
-uli" ""ountin* n$ -rin"i-les o# ttion #ll &it!in t!e s-!ere o# t!e 7-uli" #inn"e7.
OPERATION OF PUBLIC FINANCE6
1.0 !e o-ertion o# -uli" #inn"e %' e ter%e$ s in+ol+in* series o# trns#ers o#
-ur"!sin* -o&er. !e -ur"!sin* -o&er o# "ertin in$i+i$uls is trns#erre$ to ;0uli"
Aut!orities; ' ttion n$ "k *in #ro% t!ese ut!orities to ot!er in$i+i$uls ' &' o#

DAO/FSD
 1%

-uli" e-en$iture. So%eti%es t!e trns#er o# -ur"!sin* -o&er is not in "s!, ut in t!e
#or% o# *oo$s n$ Ser+i"es su"! s -ro+ision o# uni#or%s, e$u"tion n$ %e$i"l tret%ent,
et". As result o# t!ese o-ertions o# -uli" #inn"e "!n*es tke -l"e in t!e %ount n$ in
t!e nture o# &elt! &!i"! is -ro$u"e$ n$ in t!e $istriution o# t!t %on* in$i+i$uls n$
"lsses. !e est s'ste% o# -uli" #inn"e is one t!t se"ures t!e %i%u% so"il $+nt*es
*retest *oo$ o# t!e *retest nu%er #ro% t!e o-ertions &!i"! it "on$u"ts.
TESTS OF MA<IMUM SOCIAL ADVANTAGES6
1.3 !e -ri%r' re>uire%ent is t!e se"urit' o# li#e n$ -ro-ert'. !e, ntion s!oul$ e
se"ure *inst internl $isor$ers n$ eternl, tt"ks. !en "o%es t!e -ro%otion o# &el#re
o# t!e -eo-le. !e' s!oul$ e &ell2#e$, -ro-erl' "lot!e$ n$ !ouse$. F"ilities #or !elt! n$
e$u"tion s!oul$ e +ille to ll n$ sun$r'. !is "n e "!ie+e$ ' in"rese in t!e
-ro$u"tion o# &elt! n$ its -ro-er $istriution. One &' o# $oin* it is to trns#er &elt!
#ro% t!ose &!o !+e "o%-rti+el' %ore to t!ose &!o !+e "o%-rti+el' less. !is is $one
' in"rese$ ttion on t!e #or%er n$ -ro+i$in* %ore %enities to t!e ltter.
DIFFERENCE BETWEEN PUBLIC AND PRIVATE FINANCE6
1.4 <ro$l' s-ekin*, n in$i+i$ul7s in"o%e $eter%ines t!e %ount o# !is -ossile
e-en$iture, ut -uli" ut!orit'7s -ro-ose$ e-en$iture $eter%ines t!e %ount o# its
nti"i-te$ in"o%e. In ot!er &or$s, &!ile n in$i+i$ul $usts e-en$iture to in"o%e,
-uli" ut!orit' $usts in"o%e to e-en$iture.I# t!e e-en$iture o# n in$i+i$ul in"reses
!e tries to in"rese !is in"o%e ' &orkin* etr !ours or ' "uttin* $o&n t!e e-en$iture. In
su"! "ir"u%stn"es -uli" ut!orit' &oul$ eit!er s"le $o&n t!e e-en$iture '
retren"!in* t!e estlis!%ent n$ st## or ' *i+in* u- %ore %itious $e+elo-%ent
s"!e%es. !e' %' lso %ke e##orts to #in$ out ot!er +enues o# in"o%e. In *oo$
ti%es, &!ile n in$i+i$ul s-en$s !is s+in*s on luuries or in+est%ents, -uli" ut!orit'
&oul$ eten$ %ore %enities to t!e -eo-le. In t!e -resent ti%es, !o&e+er, &!en t!e
$e+elo-%ent -lns re un$er o-ertion, t!e in"o%e l&'s #lls s!ort o# e-en$iture n$ t!e
$e#i"it !s to e %$e u- ' en"our*in* s+in*s, risin* internl n$ eternl lons n$ '
+ilin* o# t!e i$s n$ *rnts o##ere$ ' t!e #rien$l' "ountries. !e ot!er lternti+e "oul$
e t!e $e#i"it #inn"in*, ut t!t le$s to in#ltion n$ s!oul$, t!ere#ore, e t!e lst resort.
PUBLIC INCOME6
1.5 !e in"o%e o# -uli" ut!orit' in"lu$es ll ;in"o%in*s; n$ 7re"ei-ts7. E+en -uli"
orro&in*s #or% -rt o# -uli" in"o%e. 0ro#essor Sli*%n, note$ &riter on 0uli"
Finn"e, !s "lssi#ie$ -uli" re+enue into t!ree ro$ "te*ories, n%el' 2
>i? Gra#'i#+' R!/!'!.
>ii? C+#ra"#'al R!/!'!.
>iii? C+'l+r$ R!/!'!.
>i? Gra#'i#+' R!/!'!.Consists o# *i#ts, $ontions n$ *rnts, et"., *rtuitousl'
%$e &it!out n' $ire"t or in$ire"t $e%n$.!e' $o not "rr' n' oli*tion #or *oo$s n$
ser+i"es to e -i$ in return. Su"! n in"o%e is neit!er +er' "ertin nor uni#or%.
>ii? C+#ra"#'al R!/!'!.Co%-rises in"o%e $eri+e$ #ro% -uli" -ro-ert' n$
in$ustr'. !e stte o&ns -ro-ert' in t!e #or% o# ln$s n$ uil$in*s. All rents re"ei+e$ #ro%

DAO/FSD
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su"! sour"es "onstitute 7Contr"tul Re+enues7. !e stte %' o&n in$ustries su"! s
ril&'s, -osts, tele*r-!s n$ irri*tion "nls, et". !e in"o%e re"ei+e$ #ro% t!ese
in$ustries is lso "ontr"tul re+enue. 0ro#essor Sli*%n !s "lle$ t!e "ontr"tul in"o%e
s ;0ri"es; lso. !is is e"use t!e' rese%le t!e -ri"es "!r*e$ ' t!e -ro$u"ers #or t!e
*oo$s n$ ser+i"es t!e' sell.
>iii? C+'l+r$ R!/!'!. !e in"o%e un$er t!is "te*or' is %inl' $eri+e$ '
t!e use o# -enl n$ tin* -o&ers o# t!e stte. !e tes re, ' #r, t!e %ost i%-ortnt
sour"e o# re+enues o# stte. !e 7Co%-ulsor' Re+enue7 is #urt!er su$i+i$e$ into t!ree
!e$s Fees, S-e"il Assess%ent n$ es
>a? Fees. A #ee is -'%ent le+ie$ ' t!e Stte in res-e"t o# ser+i"es7
-er#or%e$ #or t!e ene#it o# t!e in$i+i$uls. Court #ee, re*istrtion #ee n$ li"en"e #ee re
e%-les o# t!is kin$ o# re+enue.
>&? Special assessment . It is -'%ent %$e ' t!e o&ners o# -ro-ert' in
res-e"t o# n' i%-ro+e%ent %$e to t!eir -ro-ert' ' t!e -uli" ut!orit'. I# -rk is uilt,
t!is *oes to en!n"e t!e +lue o# t!e -ro-erties in t!e lo"lit' n$, t!ere#ore, t!e o&ners %'
e re>uire$ to -' etr t in t!e #or% o# s-e"il ssess%ent. E$u"tionl "ess or n' ot!er
kin$ o# s-e"il "ess %' lso e "o+ere$ ' t!is. I>r t "o%es un$er t!is "te*or'. oll t
"olle"te$ on !i*!&'s n$ ri$*es is not!er e%-le.
>"? Tax. !is is "o%-ulsor' "!r*e i%-ose$ ' -uli" ut!orit' #or t!e
-ur-ose o# $e#r'in* e-enses in ""or$n"e &it! t!e "o%%on interest o# ll. !e tes "n
e $ire"t s &ell s in$ire"t. In"o%e2 t, "or-ortion2t n$ su-er2t re $ire"t tes,
&!eres i%-ort $uties, e"ise $uties n$ sles t re in$ire"t tes.
PUBLIC E<PENDITURE6
1.7 !e -uli" e-en$iture %' e ro$l' "te*orise$ s un$er
>i? Mintenn"e n$ e>ui-%ent o# r%e$ #or"es in"lu$in* -oli"e, () in -e"e n$
() in &r1
>ii? A$%inistrtion o# usti"e1
>iii? Mintenn"e o# t!e "ere%onil !e$ o# stte n$ $i-lo%ti" re-resentti+es
ro$1
>i/? Mintenn"e o# t!e %"!iner' o# t!e "i+il *o+ern%ent in"lu$in* %inistries,
le*islture n$ "i+il ser+nts1
>/? 0uli" $et "!r*es in"lu$in* -'%ent o# -rin"i-l n$ interest1
>/i? E-en$iture $ire"tl' $e+ote$ in #osterin* in$ustr' n$ "o%%er"e1 n$
>/ii? So"il 9el#re !elt!, e$u"tion, ol$2*e -ensions, #%ine relie# n$
une%-lo'%ent llo&n"e, et".
SCOPE OF FINANCIAL ADMINISTRATION6
1.9 !e #inn"il $%inistrtion %ens t!e o-ertions $esi*ne$ to %ke #un$s +ille
to o##i"ils n$ to ensure t!eir l&#ul n$ e##i"ient use. !e -rin"i-l -rties in+ol+e$ re
>i? t!e ee"uti+e o$ies, &!i"! nee$ #un$s1

DAO/FSD
 13

>ii? t!e le*islti+e o$ies &!i"! lone "n *rnt #un$s1

>iii? t!e ee"uti+e o##i"es t!t "ontrol t!e e-en$iture o# #un$s1 n$
>i/? t!e u$itin* o##i"es &!i"! $eter%ine t!e le*lit' n$ -ro-riet' o# t!e use o#
t!e #un$s.
In s%ll or*nition, t!e #is"l %n*e%ent is relti+el' si%-le ut in i*
or*nitions like utono%ous o$ies, 0ro+in"il Go+ern%ents n$ Fe$erl Go+ern%ent, t!e
set2u-, -ro"e$ures n$ -role%s re "o%-le. !e #is"l or*nitions $el &it! ll t!e
%one' s-e"ts. !e ernin*, s+in*, orro&in*, s-en$in* n$ in+estin* o# %onetr' #un$s
re -rts o# t!e #is"l %n*e%ent. It lso "onsists o# -ro+i$in* n$ utiliin* t!e %one',
"-itl ri*!ts, "re$it n$ #un$s o# n' kin$ &!i"! re re>uire$ in t!e o-ertion o# n
or*nition.
1.1= !e oe"t, un$erl'in* t!e stu$' o# #is"l %n*e%ent, is t!t o# t!e o-ertin*
o##i"il or ee"uti+e &!o is res-onsile #or t!e ee"ution n$ en#or"e%ent o# le*isltion n$
&!o nee$s #un$s to e%-lo' t!e ne"essr' -ersonnel to -ur"!se e>ui-%ent n$ to in"ur ot!er
--ro-rite e-en$iture. !e #irst tsk o# o-ertin* o##i"il is, t!ere#ore, to se"ure #un$s. !e
se"on$ tsk is to use t!e #un$s in t!e -er#or%n"e o# !is *en"' o-ertion. He %ust lso
%intin ""ounts to s!o& t!e #lo& o# #un$s n$ to in$i"te t!e results o# t!e e-en$iture.
Finll', t!e ee"uti+e is re>uire$ to su%it t!e re"or$s #or n in$e-en$ent u$it to $eter%ine
t!e le*lit' n$ -ro-riet' o# t!eir "tions. !e %ost i%-ortnt s-e"t o# #is"l %n*e%ent,
s -rt o# 0uli" A$%inistrtion, "on"erns t!e reltions!i- in+ol+e$ in t!e series o#
o-ertions n$ not in t!e %ount o# re+enue n$ e-en$iture in *enerl or in -rti"ulr. !e
e%-!sis is on t!e reltions!i-s rt!er t!n on t!e #i*ures.
GENERAL CARACTERISTICSOF FINANCIAL ADMINISTRATION6
1.11 Finn"il $%inistrtion !s t!ree ro$ oe"ti+es or res-onsiilities222Fis"l
-oli"', ""ountilit' n$ %n*e%ent.
1.12 Fi"al P+li"$6 ---- !e Fis"l -oli"' in"lu$es su"! %tters s ttion t!eor', t!e
in"i$en"e o# s-e"i#i" tes, t!e o+erll e##e"t o# ttion n$ -uli" $et u-on t!e e"ono%',
t!e $e#i"it #inn"in* n$ -role #or"e o# une%-lo'%ent. No ot!er rn"! o# t!e e"ono%i"s
!s un$er*one su"! re+olutionr' $e+elo-%ent in re"ent 'ers s #is"l -oli"' n$ t!eor'.
Alt!ou*! t!ere !+e een %n' $e+elo-%ents &it! re#ere n"e to $+n"e e"ono%ies, 'et no
s'ste%ti" n$ inte*rte$ t!eor' o# #is"l -oli"' --ro-rite to n un$er$e+elo-e$ ut
$e+elo-in* e"ono%' !s 'et een #or%ulte$. !is $oes not %en t!t -role%s o# #is"l
-oli"' in un$er2$e+elo-e$ e"ono%ies !+e not een re"ei+in* t!e $ue ttention. As %tter
o# #"t %n' in$i+i$ul *en"ies !+e een --l'in* t!eir rins ot! t t!e t!eoreti"l n$ t
t!e $%inistrti+e le+els. In #e& &or$s t!e #is"l -oli"' %' e $e#ine$ s ; -oli"' un$er
&!i"! t!e *o+ern%ent uses its e-en$iture n$ re+enue -ro*r%%e to -ro$u"e $esirle
e##e"ts n$ +oi$ un$esirle e##e"ts on t!e ntionl in"o%e, -ro$u"tion n$ e%-lo'%ent.;
1.1% In t!e $'s *one ' t!e ttitu$e o# t!e e"ono%ists !$ een to *i+e little
"onsi$ertion to t!e i%-"t o# t!e *o+ern%ent #inn"e u-on t!e entire e"ono%'. !eir
0ri%r' "on"ern !$ een to #in$ ne& sour"es to %eet e+er2*ro&in* $e%n$ o# e-en$in*
*en"ies. !e sin*le oe"ti+e -ursue$ ' t!e% &s in"resin* t!e re+enues. !e' &oul$ not
+er' %u"! "on"ern t!e%sel+es &it! issues, &!i"! !$ n o+erll i%-"t on in"i$en"e o#
ttion n$ t!eir *enerl re-er"ussions. Inste$ o# #in$in* out &!o &ill ulti%tel' e te$

DAO/FSD
 14

n$ &!et!er !e "n ##or$, t!e %in >uestion !$ een !o& to *et %ore re+enue &it! t!e
lest "ost. !is --ro"! "n e ter%e$ s -r*%ti" rt!er t!n oe"ti+e. !e "orre"t
--ro"! &oul$ e t!t -r*%tis% %ust %ke roo% #or -lnnin*. 9!t is ne"essr' is t!t
%ore n$ %ore ttention s!oul$ e -i$ to t!e reltion o# *o+ern%ent e-en$iture to t!e
e"ono%' s &!ole.
1.10 !e Oe"ti+es o# #is"l -oli"' re %ore or less t!e s%e in $e+elo-e$ s in un$er2
$e+elo-e$ "ountries. In "se o# un$er2$e+elo-e$ "ountries, !o&e+er, t!e e"ono%i" oe"ti+es
o# t n$ u$*etr' -oli"' re to -ro%ote in+est%ent, to %intin stilit' n$ to re$u"e
etre%e ine>ulities in &elt! n$ in"o%e. !ese oe"ti+es re not si"ll' $i##erent #ro%
t!e e"ono%i" *ols o# llo"ti+e e##i"ien"', e"ono%i" *ro&t!, stilit' n$ o-ti%u% in"o%e
$istriution, &!i"! *ui$e #is"l -oli"' in, $+n"e$ "ountries on #ree enter-rise sis. !e
*ret i%-ortn"e o# #is"l -oli"' in %n' un$er$e+elo-e$ "ountries rises #ro% t!e #"t t!t
t!ere t!e stte, un$er t!e $e%o"rti" us-i"es, is "lle$ u-on to -l' n "ti+e n$ i%-ortnt
role in -ro%otin* e"ono%i" $e+elo-%ent.For +rious resons, es-e"ill' t!e lo& rtio o#
s+in*s to ntionl in"o%e, t!e *o+ern%ent o# ll un$er2$e+elo-e$ "ountries +irtull' !+e
een #or"e$ to -l' t!is role. In or$er to $o t!is e##e"ti+el' t!e' !+e to inter#ere in t!e
e"ono%i" li#e o# t!e "ountr', "ontrol n$ re*ulte e"ono%i" "ti+ities n$ "o%-el n$ in$u"e
-eo-le to e!+e in $i##erent &'s. Anot!er i%-ortnt reson, &!' -uli" #inn"e ssu%es
i%-ortn"e in un$er2$e+elo-e$ "ountries, is t!e "-itl ""u%ultion &!i"! is t!e ke'
-role%. E##orts !+e to e %$e to "!ie+e !i*!er rtio o# s+in*s to ntionl in"o%e t!n
t!t eists t -resent. In t!e Co%%unist "ountries t!is !s een "!ie+e$ ' kee-in* $o&n
t!e stn$r$ o# li+in* o# t!e -eo-le, ' $i"ttoril restri"tion o# resour"es llo"te$ #or t!e
-ro$u"tion o# "onsu%er *oo$s ut t!is %et!o$ is not o-en to t!e un$er2$e+elo-e$ "ountries
&!i"! !+e "!osen t!e $e%o"rti" &'. !e te%-er o# t!e ti%e si%-l' &ill not tolerte *ret
ine>ulit' o# in"o%e n$ &elt!. !ere is "l%our #or !i*!er n$ !i*!er &*es.It is
$i##i"ult to resist t!is "l%our s lon* s t!e ri"! re llo&e$ to in$ul*e in "ons-i"uous
"onsu%-tion. !e onl' &' out o# t!e $ile%% see%s to e to !+e re"ourse to -uli"
in+est%ent to si*ni#i"nt etent si$e ' si$e &it! t!e -ri+te in+est%ent. tion "oul$ e
use$ to ensure "olle"ti+e s+in* n$ t t!e s%e ti%e to -ro%ote -ri+te in+est%ent. <' t!is
%ens t!e s"ri#i"es in+ol+e$ in "-itl #or%tion "n e $istriute$ %ore e>uitl' n$ t!e
-oor se"tions ssure$ t!t ll "lsses re %kin* s"ri#i"es in -otentil "onsu%-tion.
1.13 A""+'#a&ili#$. !e >uestion is &!o is ""ountle to &!o% n$ #or &!t In
%tters o# #inn"il ""ountilit' ot! #or %one' n$ -ro-ert', su"! ""ountilit' --lies
not onl' to t!e o##i"ers o# !i*!er sttus ut lso to t!e rnk n$ #ile. !is -role%7 o#
""ountilit' -er+$es ll "ti+ities &!ere #un$s n$ -ro-ert' re in+ol+e$ &!et!er t!e
institution is s%ll s!o-, i* store, "or-ortion or *o+ern%ent $e-rt%ent. A store
%n*er %ust see t!t !is in+entor' "on#or%s to t!e re"or$ o# in"o%e n$ sle, "s!ier
%ust ln"e !is "s!, n$ -!r%"ist %ust ll ti%e ""ount #or !is su--l' o# %e$i"ines.
1.14 A""ountilit' o# Su"! t'-e is ""o%-lis!e$ ' s'ste% o# internl "!e"ks se$
u-on re"or$ kee-in*. !us &!en store2kee-er re"ei+es n or$er to issue -rti"ulr ite% o#
store, !e %kes n entr' to t!t e##e"t in t!e issue re*ister n$ otins t!e "kno&le$*e%ent
o# t!e -erson "on"erne$. Si%ilrl' i# "s!ier !s to -' so%e %one', !e !s to *et n
"kno&le$*%ent #or it n$ to %ke ne"essr' entries in t!e "s! ook. !ese entries re
"!e"ke$ n$ re"!e"ke$ ' t!e Su-er+isors.

DAO/FSD
 15

!is -ro"e$ure %' see% >uite elorte to "ll #or s!ortenin* t!e re$2t-e. <ut it s!oul$ e
re%e%ere$ t!t unless t!ere is s'ste% o# internl "!e"ks t!e "orre"t %ount "nnot e
+ou"!2s+e$. For t!is reson, in %tters o# #inn"il trns"tion t!ere is tre%en$ous %ount
o# re"or$ kee-in* &!et!er in -ri+te usiness !ouses or in Go+ern%ent O##i"es. Go+ern%ent
en+iron%ent, !o&e+er, re>uire n$ tolerte %ore re"or$2kee-in* t!n -ri+te usiness
!ouses. !is is e"use Go+ern%ent $e-rt%ents re ""ountle to t!e -uli" #or t!e $etils
o# t!eir o-ertions n$ $o not !+e t!e s%e $e*ree o# internl #ree$o% s is eno'e$ '
-ri+te #ir%s. !e -uli" usiness is e+er' o$'7s usiness, &!eres t!e -ri+te usiness is

"on"ern o# n in$i+i$ul or *rou- o# in$i+i$uls.

1.15 !e %in resons #or t!e *o+ern%ent to kee- lr*e nu%er o# re"or$s %' e
e-line$ like t!is
>i? Mn' *o+ern%ent re"or$s re re>uire$ ' l& rt!er t!n t!e nee$s o#
%n*e%ent1
>ii? !ere %' e %ore re"or$2kee-in* #or its o&n ske in *o+ern%ent e"use o#
t!e strti#i"tion o# !ierr"!' &!i"! in turn "uses resistn"e to "!n*e1
>iii? !ere %' e %ore re"or$2kee-in* #or its o&n ske in *o+ern%ent re"or$2
kee-in* . !ol' rite, e"use t!e rite !s t!e sn"tion o# ti%e n$ &s --ro+e$ ' t!e #ore2
#t!ers, onl' t!e -ro#ne &oul$ su**est olition or ltertion1 n$
>i/?A +este$ interest re"or$2kee-in* %' e esier to $e#en$ in *o+ern%ent.
1.17 9!t is t!e -ri%r' -ur-ose o# #is"l ""ountilit', n%el' $e%o"rti"
res-onsiilit' to t!e -uli" t lr*e A -uli" o##i"il !s t&o t'-es o# su"! ""ountilit'
>i? #i$u"ir'1 n$
>ii? ""ountilit' #or t!e eer"ise o# &is$o% n$ u$*%ent in %kin* #is"l
$e"ision.
Fi$u"ir' re#ers to #it!, trust n$ "on#i$en"e. !is is >ulit' e-e"te$ o# nkers,
trustees n$ tresurers. !e #i$u"ir' ""ountilit' -l's +er' i%-ortnt role in t!ose res
&!ere "usto$ins!i- -re$o%intes, t!e &ork o# tresurers n$ "s!iers, in+est%ent o# trust
#un$s n$ &re!ousin*. Loss in t!ese res is #irl' &ell2*ur$e$ ' tr$itionl on$in*,
u$itin*, re"or$2kee-in*, re-ortin* n$ re*ultion ' l&. !e ot!er t'-e o# ""ountilit'
in+ol+es %ore $is"retion. It *oes #rt!er t!n "usto$' n$ ste&r$s!i- n$ enlists t!e
$'n%i" -oli"' $eter%inin* >ulit' o# %n*e%ent. In ot!er &or$s, t!is kin$ o#
""ountilit' sks &!et!er t!e #is"l o##i"ers re 7*oo$ %n*ers7.

$ %n*e%ent. 9!ile t!eOne "n -resu%e

o# %n ist!t leksre %oreo#likel' to o""ur s result o#
1.19 Maa!!#6 ---
!onest' l&'s %tter "on"ern, *o+ern%ent "osts
re no& %ore sensiti+e to %n*e%ent in-titu$e t!n to $e#l"tion. !ere "n e no
$en'in* t!e #"t t!t *oo$ %n*e%ent is t!e est nti$ote n$ -re+enti+e #or $is!onest'.
!e "osts o# *o+ern%ent "n e tr"e$ to o+erst##in*, in"o%-etent -ersonnel -r"ti"es, -oor
%oti+tion, un&ise s-en$in*, -oor ""ountin* -r"ti"es, n$ uni%*inti+e le$ers!i-. !e
"ure #or t!ese ills $oes not lie in t!e ne*ti+e -res"ri-tion "ke$ u- ' -rl'in* $i+ision
o# ut!orit'. !e -ro-er tret%ent lies in $'n%i" n$ "onstru"ti+e $%inistrti+e le$ers!i-
n$ !ol$in* it res-onsile #or ste&r$s!i-.

DAO/FSD
 17

1.2= !e *retest nee$ in t!is &!ole re o# ""ountilit' lies in t!e rel% o# stn$r$s.
9!t re -eo-le to e !el$ ""ountle #orJ !e ns&er is o+ious #or $oin* *oo$ o. <ut
&!t "onstitutes *oo$ oJ !e ns&er is not o+ious t ll e"use one $oes not kno&
&!t is t!e -ro-er stn$r$ o# -er#or%n"e in t!e %ost "ti+ities.In t!e &estern "ountries
t!e' !+e $e+elo-e$ "ertin stn$r$s #or %esurin* t!e -er#or%n"e. In t!e nite$ Sttes,
-rti"ulrl', t!e e%-!sis is on 7-er#or%n"e u$*etin*7. <ut t!is is %ore e##e"ti+e #or i*
in$ustril !ouse rt!er t!n in t!e *o+ern%ent. !e -er#or%n"e u$*etin* %ens u$*etin*
units o# &ork rt!er t!n t!in*s t!t re ou*!t n$ -i$ #or, su"! s --ers n$ -ersonl

ser+i"est!t
kno&n et".!e t!eor'
*i+en is t!t
%ount t!e t -'er
o# %one' s!oul$"n
u'!ol$ t!e ureu"rt
K %iles o# street""ountle
s&ee-in* or&!en it is o#
"res
soil "onser+tion. !e oe"t is lu$le ut t!e >uestion is &!et!er 0kistn "n $o-t t!is
-r"ti"e in t!e -resent $' "on$itions.
ORGANIATION FOR FINANCIAL ADMINISTRATION6
1.21 All $%inistrti+e s'ste%s !+e %u"! in "o%%on irres-e"ti+e o# sie, !istori"l
e+olution or "ulturl #oun$tions. A%on* t!eir uni+ersl s-e"ts re %"!iner' n$
-ro"e$ures #or "olle"tin* re+enue, %kin* --ro-ritions, kee-in* ""ounts n$ u$itin* t!e
re"or$s. Finn"e n$ $%inistrtion "nnot e $i+or"e$. E+er' $%inistrti+e "t !s its
#inn"il i%-li"tions, s inse-rle s %n n$ !is s!$o&. Not!in* "n e $one &it!out
t!e e-en$iture o# %one' t t!e +er' %ini%u% #or t!e "o%-enstion o# t!e o##i"ils or
e%-lo'ees &!o "t. Finn"e is, t!ere#ore, one o# t!e #irst n$ ines"-le res-onsiilities o#
Go+ern%ent ee"uti+es.

1.22 o "rr' on #is"l o-ertion "onsi$erle or*nition is re>uire$, -rt o# &!i"!

lies &it!in t!e %or o-ertin* $e-rt%ents, -rt o# &!i"! is outsi$e "onsistin* o# u$*et
o##i"ers, $ire"tors o# #inn"e, "o%-trollers, ""ountnts n$ u$itors. Or*nition #or #is"l
%n*e%ent is -er+si+e runnin* ll t!e &' #ro% to-2%n*e%ent t!rou*! %i$$le
%n*e%ent in"lu$in* line st## n$ uilir' *en"ies. All to-2%n*e%ent "!ie#
ee"uti+es, $e-rt%entl !e$s n$ t!eir i%%e$ite ssistnts re in+ol+e$. All %i$$le
%n*e%ent !s to -l' its role sin"e esti%tes n$ &ork -ro*r%%es re $e-en$ent on e"!
ot!er.
1.2% !e -resent s'ste% o# t!e #is"l %n*e%ent is se$ on "!e"ks n$ ln"es, in
&!i"! "ontrol is $i+i$e$ %on* nu%er o# -uli" ut!orities. !ere re t!ree in*re$ients in
t!is "ontrol, #irst $%inistrti+e "ontrol, se"on$l' "ontrol ' t!e Ntionl Asse%l' n$
t!ir$l' "ontrol n$ u$it ' t!e Au$itor2Generl o# 0kistn. !e "entre o# *r+it' is,
!o&e+er, t!e ee"uti+e rt!er t!n t!e Ntionl Asse%l' t!ou*! t!e ltter !s l&'s t!e
lst &or$.
ADMINISTRATIVE CONTROL6
1.20 !e $%inistrti+e "ontrol is eer"ise$ ' t!e ee"uti+e t!rou*! t!e Ministr' o#
Finn"e. !e u$*et is -re-re$ ' t!e +rious $%inistrti+e units, &!i"! is #inll'
"onsoli$te$ ' t!e Ministr' o# Finn"e n$ t!en -resente$ to t!e Ntionl Asse%l'. A#ter
t!e u$*et is -sse$, t!e ee"ution t!ereo# is t!e res-onsiilit' o# t!e Ministr' o# Finn"e. It
is "on"erne$ not onl' &it! t!e su-er+ision o# ll s-e"ts o# t!e ntion7s #inn"es, s its n%e
&oul$ i%-l', ut lso &it! t!e e"ono%i" -lnnin* in "ollortion &it! t!e 0lnnin* n$

DAO/FSD
 19

E"ono%i" A##irs Di+isions. !e "ontrol o# t!e Ministr' o# Finn"e is n ll -er+si+e

"!r"teristi" o# t!e -uli" $%inistrti+e s'ste%.
PARLIAMENTARY CONTROL
1.23 !e #inn"il usiness o# t!e Ntionl Asse%l' is $i+i$e$ into t&o $istin"t, ut
inter2&e+in* -ro"esses, t!t is ut!oriin* t!e su--l' n$ t!e risin* o# ne"essr' %one's.
At t!e outset, #un$%entl ""ountin* rrn*e%ent %' e %entione$ &!i"! is ke'
in#luen"e in t!e o-ertion o# t!e *o+ern%ent #inn"e %"!ine. !is is t!e s'ste% un$er
&!i"! t!e #inn"il 'er, #ro% ul' to une, is t!e stn$r$ ""ountin* -erio$ n$ ll
ut!oritions o# su--l' n$ -'%ents --l' s-e"i#i"ll' to t!t ""ountin* -erio$.
!is %ens t!t t!e uns-ent %one's !+e to e surren$ere$ t t!e en$ o# t!e #inn"il 'er
n$ e"ess -'%ents, so s to e !el$ +li$, %ust re"ei+e s-e"i#i" ut!orition. E"!
#inn"il 'er is trete$ s sel#2"ontine$ -erio$ n$ ut!orit' !s to e sou*!t #or e+er'
trns"tion to e in"lu$e$ t!erein, &!et!er or not it !s lre$' een -re+iousl' --ro+e$.
Finn"il -ro+ision e*ins &it! t!e %kin* o# -oli"' &!i"! is ines"-l' "on$itione$ ' t!e
resour"es in ter%s o# #inn"es n$ &!i"! t!e i%-le%enttion o# -oli"' is likel' to re>uire. All
-ro-osls re*r$in* in"o%e n$ e-en$iture !+e to e %$e to t!e Ntionl Asse%l' on
e!l# o# t!e 0resi$ent. It is #or t!e Ntionl Asse%l' to *rnt su--l' t t!e re>uest o# t!e
0resi$ent n$. in"i$entll' e#ore $oin* so, to tke t!e %ost o# t!e o--ortunit' to ir t!e
*rie+n"es.
INDEPENDENT CONTROL
1.24. In$e-en$ent "ontrol in t!e s'ste% o# #inn"e is e%o$ie$ in t!e #un"tions o# t!e
Au$itor2Generl, n o##i"il --ointe$ ' t!e 0resi$ent. !is "ontrol is eer"ise$ ' !i% on
t!e lines o# t!e -ro#essionl u$it $o-te$ ' t!e outsi$e usiness "on"erns.
1.25 !e o+e %entione$ "ontrols !+e een tou"!e$ !ere +er' rie#l'. !e sue"ts
&ill e $is"usse$ t len*t! lter on.
TRENDS IN FISCAL ORGANIATION6
1.27 !e $%inistrtion in 0kistn is un$er2*oin* -ro#oun$ n$ "onstru"ti+e "!n*e.
!e s'ste% in!erite$ #ro% t!e <ritis! &s suite$ to "olonil $%inistrtion ut in no &' it
&oul$ "ter #or t!e nee$s o# n in$e-en$ent n$ $e+elo-in* "ountr'. !e "!n*es, !o&e+er,
"oul$ not e intro$u"e$ o+erni*!t. !e e+olutionr' -ro"ess &!i"! !s een rin*in* out
trns#or%tion is not 'et "o%-lete. !e e%-!sis, on t!e e-loittion o# t!e nturl resour"es
#or t!e ene#it o# t!e "olonil rulers n$ %intenn"e o# l& n$ or$er, in t!ose $'s, !s
no& een s!i#te$ to &el#re stte.

1.29 !e #is"l %n*e%ent t t!e ti%e o# in$e-en$en"e &s ut!oritrin n$

"entrlie$. It $i$ not %eet t!e re>uire%ents o# $e%o"rti" n$ $e+elo-in* "ountr'. So t!e
-resent tren$ is to&r$s $e"entrlition n$ $e%o"rtition o# t!e %n*e%ent. One
-re+ilin* +ie& is t!t t!e $%inistrti+e %n*e%ent "onstitute$ t!e unitr' -ro"ess in
&!i"! #inn"es, -ersonnel, -lnnin* n$ $ire"tion re len$e$ to*et!er. E##e"ti+e
$%inistrtion is not ttine$ ' "o%-rt%entlition n$ isoltion o# e"! %n*e%ent
-ro"ess. !e ulti%te i% is to se"ure rtionl $istriution o# *o+ern%ent in"o%e, one t!t
!s not een $istorte$ ' -ro"!il ten$en"ies, re*ionl lo'lties n$ -o&er -ressures. !e
un$erl'in* -!iloso-!' s!oul$ ten$ stron*l' to&r$s *enuine $e%o"rti" "on"e-t n$
-r"ti"es.

DAO/FSD
 2=

1.%= In or$er to "!ie+e t!e oe"ts %entione$ o+e t!e *retest e%-!sis is on
-lnnin*. All t!e $e+elo-%ent s"!e%es !+e to e t!orou*!l' -lnne$ &ell in $+n"e. Not
onl' t!t t!e e-en$iture to e in"urre$ on t!e -lns !s to e "orre"tl' esti%te$ ut t!e
resour"es #ro% &!i"! t!e e-en$iture is likel' to e %et !+e lso to e tken into
"onsi$ertion. For t!is -ur-ose t!e 0lnnin* Co%%ission &s estlis!e$. !e 0lnnin*
Co%%ission -re-re$ t!e First Fi+e er 0ln &!i"! "o+ere$ t!e -erio$ #ro% 34 to 34:
n$ so on. All t'-es o# $e+elo-%ent -ro*r%%es "o+erin* t!e entire #iel$ o# *o+ern%entl
n$ -ri+te "ti+ities7 !+e to e "o+ere$ ' t!ese -lns. !e Centrl n$ 0ro+in"il -roe"ts

re $r&n
n"!or in #is"l
o# ll t!e li*!t o# t!eo#tr*ets
"ti+ities #ie$ un$er t!ese -lns. So t!e -lnnin* is t!e s!eet
t!e Go+ern%ent.
1.%1 !e se"on$ i%-ortnt "!n*e &!i"! &s rou*!t out in 34: is re*r$in* t!e
-re-rtion o# u$*et. !e -re-rtion o# u$*et is no& "ontinuous -ro"ess rt!er t!n
ein* sesonl "ti+it' s &s t!e -osition u-to 34:. Di##erent s"!e%es n$ -roe"ts re
-ro"esse$ ll t!e 'er roun$ &it! re#eren"e to t!e tr*ets #ie$ ' t!e -ln n$ re --ro+e$
s soon s t!e' %ture.
1.%2 !e t!ir$ i%-ortnt "!n*e rou*!t out in 0kistn is in res-e"t o# t!e
$e"entrlition. On t!e one !n$ t!e 0ro+in"es !+e een *i+en %ore #ree$o% in re*r$ to
t!e -lnnin* n$ ee"ution o# $i##erent $e+elo-%ent -roe"ts. On t!e ot!er !n$ t!e
De-rt%ents n$ Ministries !+e een *i+en %ore #inn"il #ree$o%. On"e t!e u$*et !s
een --ro+e$ ' t!e Ntionl Asse%l', t!e Ministries re not re>uire$ n' lon*er, to *o to
t!e Ministr' o# Finn"e *in n$ *in #or *ettin* t!e e-en$iture sn"tion. !e o-ertionl
*en"ies eno' %ore #ree$o% o# "tion n$ ee"ution.
PUBLIC ACCOUNTS AND ACCOUNTING CONTROL6
1.%% A""ountin* is t!e s"ien"e o# -ro$u"in* -ro%-tl' n$ -resentin* "lerl' t!e #"ts
reltin* to #inn"il "on$ition n$ o-ertions t!t re re>uire$ s sis o# %n*e%ent. !e
-ri%r' #un"tions o# s'ste% o# ""ounts re
>i? to %ke #inn"il re"or$1
>ii? to -rote"t t!ose !n$lin* #un$s1
>iii? to re+el t!e #inn"il "on$ition o# t!e or*nition in ll its rn"!es or
-ur-oses t n' ti%e1
>i/? to #"ilitte ne"essr' $ust%ents in rte o# e-en$iture1
>/? to *i+e in#or%tion to t!ose in res-onsile -ositions on t!e sis o# &!i"!
-lns #or #uture #inn"il n$ o-ertin* -ro*r%%es "n rest1 n$
>/i? to i$ in t!e %kin* o# n u$it.
1.%0 Fro% t!e -oint o# +ie& o# t!e $e-rt%entl !e$ or t!e to- ee"uti+e, >ui"k n$
""urte ""ountin* re-orts re ne"essr' in or$er to $ire"t t!e "ourse o# &ork n$ #uture
e-en$iture. !e' lso -ro+i$e to- ee"uti+e &it! t!e essentil re"or$ to $e%onstrte t!e
--ro-rite n$ le*l use o# #un$s %kin* "ertin t!t e"! su2$i+ision o# n or*nition is
"tull' usin* %one' #or t!e -ur-oses #or &!i"! it &s --ro-rite$ !e ""ounts n$
su--ortin* #inn"il $o"u%ents -ro+i$e t!e e+i$en"e on $ie sis o# &!i"! e"! s-en$in*
o##i"er usti#ies !is e-en$iture, eit!er to "ontrollin* ut!orit' or to t!e u$it. 9!ile t!e

DAO/FSD
 21

""ountin* s'ste% is t!us essentil s %ens o# -re+entin* t!e &ron*#ul use o# #un$s, it
lso un$erlies ll ot!er t'-es o# ee"uti+e "ontrol o# #is"l o-ertions It is t!e sis on &!i"!
ee"uti+es "t to -re+ent $e#i"it, s &ell s t!e $o"u%entr' #oun$tion #or >uestionin* t!e
"re n$ &is$o% &it! &!i"! #un$s !+e een use$.
1.%3 <e'on$ t!ese -ri%ril' #is"l -ur-oses, t!e ""ountin* re-orts re essentil to
%n*e%ent. In t!e usiness &orl$ t!e in#or%tion "urrentl' $is"lose$ ' t!e ""ountin*
s'ste% is one o# t!e %in sour"es on &!i"! -oli"' is -re$i"te$. In t!e Ministries n$
Di+isions, t!e %ont!l', >urterl' n$ nnul ""ountin* re-orts re no& relie$ u-on, s in
usiness, #or *ui$n"e s to ee"uti+e -oli"' n$ -ro*r%%e.
ACCOUNTABILITY AND AUDIT6
1.%4 Mu"! o# t!e usiness o# n' *o+ern%ent is "on$u"te$ &' #ro% t!e "-itl in
#iel$ o##i"es n$ estlis!%ents, r%' instlltions n$ "i+ilin institutions. So%e o# t!e
usiness o# t!e Fe$erl Go+ern%ent !s l&'s een "rrie$ on o+erses. In n' "se, it is
"on+enient n$ usull' ne"essr' to $+n"e #un$s to $isursin* o##i"ers to -' #or "urrent
ser+i"es, su--lies n$ e>ui-%ent. !e' re ""ountle #or t!e #un$s t!e' re"ei+e.
1.%5 Colle"tion o# t!e -uli" re+enue lso o""urs t %n' -oints %ostl' outsi$e t!e
"-itl "it'. Colle"tors o# "usto%s, ttion o##i"ers n$ ot!er re"ei+ers o# -uli" %one' re
s"ttere$ #r n$ &i$e. !e' re ""ountle #or t!e #un$s t!e' "olle"t. !e *enerl rule is
t!t e+er' o##i"il or e%-lo'ee re"ei+in*, "olle"tin* or usin* -uli" %one' is ""ountle #or
its -ro-er --li"tion. A He$ o# t!e De-rt%ent is s ""ountle s lo&er #un"tionr'. In
%o$ern ti%es, t!e #irst ""ountilit' is to t!e e%-lo'in* *en"' ' %ens lre$'
$es"rie$, in+ol+in* *en"' ""ountin* n$ #is"l o##i"ers. !e se"on$ n$ "on"lusi+e
""ountilit' is to n in$e-en$ent u$it n$ Ntionl Asse%l'. Finll' e+er'one is
""ountle to Al%i*!t' All!.
1.%7 Fis"l ""ountilit' in si%-le ter%s %ens t!t re"ei+in* o##i"er %ust
$e%onstrte t!t !is "olle"tion &s ut!or ie$ ' l&, &s "orre"t, &s su--orte$ '
ut!enti"tin* $o"u%ents, n$ &s $e-osite$ in #ull1 ll in ""or$n"e &it! sttutor'
re>uire%ents. Si%ilrl', $isursin* o##i"er %ust $e%onstrte t!t t!e -'%ents !e %$e
&ere ut!orie$ ' l&, ut!enti"te$ ' su--ortin* $o"u%ents, &s "orre"t n$ in stri"t
""or$ &it! ll #or%lities. !e -roo# in e"! "se %ust e "o%-lete$, n$ %ust stis#' n
in$e-en$ent u$itin* o##i"er &!ose usiness it is to $ete"t errors, irre*ulrities or
%isre-resenttions.

1.%9 Finn"il trns"tion %ust not onl' e "orre"t in #"t, ut %ust e su--orte$ '

-ro-er $o"u%entr'
u$itor &ill -roo#.
nee$ to !+e For instn"e
e+i$en"e to $eter%ine
o# t!e ut!orit' o# t!e t!e +li$it'o##i"er,
$isursin* o# $isurse%ent, n
t!e --ro-rition
on t!e sis o# &!i"! t!e $isurse%ent &s %$e n$ t!e e##e"t o# n' rele+nt sttutor'
ln*u*e in t!e A--ro-rition A"t, t!e re"ei-t o# t!e %one' ' t!e -ro-er -erson, -roo# t!t
t!e ser+i"e #or &!i"! -'%ent &s %$e &s "tull' -er#or%e$, -roo# t!t t!e "!r*e &s
not e"essi+e, n$ -resen"e o# t!e si*ntures o# t!e $isursin* o##i"er n$ su"! o# !is
su-eriors s %' e re>uire$. !e u$itor &ill lso s"ertin t!t #un$s &ere +ille in
-ro-er --ro-rition !e$, t!t ll t!e --ers &ere in or$er, t!t t!e rit!%eti"l
"o%-uttions &ere "orre"t, n$ t!t t!e "li% &s not $u-li"te. o u$it "o%-le

DAO/FSD
 22

trns"tion is $i##i"ult o-ertion re>uirin* o#ten kno&le$*e o# l& -re"e$ents, n$ #inn"il

re*ultions n$ -r"ti"e s &ell s t!e -rin"i-les o# ""ountin* n$ u$itin*.
1.0= !e nor%l se>uen"e o# e+ents, seen #ro% t!e -oint o# +ie& o# ""ountle o##i"er,
is t!is
>i? !e re"ei+es n$ "kno&le$*es n $+n"e1
i? >i !e $isurses -rti"ulr su%s n$ tkes re"ei-ts n$ ot!er e+i$en"e o# t!e
trns"tions1
>iii? !e su%its -erio$i"ll' stte%ent o# !is trns"tions, &it! ll t!e su--ortin*
$o"u%ents to t!e u$itor1
>i/? t!e u$itor e%ines t!e $o"u%ents, n$ i# t!e' re in or$er !e settles t!e
""ount, t!us "lerin* t!e $isursin* o##i"er o# n' #urt!er res-onsiilit'1
>/? i# t!e u$itor #in$s n error or is ot!er&ise not stis#ie$ !e rises n oe"tion
n$ re-orts it to t!e $isursin* o##i"er1
>/i? t!e ltter t!en #urnis!es n' #urt!er e-lntion or usti#i"tion, le$in* t
ti%es to etensi+e "orres-on$en"e1
>/ii? i# t!e u$itor re%ins unstis#ie$, t!e $isursin* o##i"er !s in -rin"i-le, onl'
t&o resour"es 2
>a? to -' t!e $is-ute$ ln"e out o# !is -ersonl #un$s1 or

>&? to --el to t!e !i*!er ut!orities to re*ulrise t!e trns"tion.

1.01 !e u$it is $esi*ne$ to -re+ent e%ele%ent #ru$s, "relessness or inno"ent
error. E%ele%ent is no& relti+el' rre, ut t!e kno&le$*e t!t n u$it is to e %$e is
$outless still ne"essr' $eterrent. Most "ontro+ersies et&een ee"uti+e n$ u$it turn on
$i##erent inter-rettions o# l& n$ %isun$erstn$in* o# -ro"e$ure, less "o%%onl', on l"k
o# su--ortin* $o"u%ents.
BASIC FUNCTIONS OF AUDIT6
1.02 !e u$it is #un"tion un$ertken on e!l# o# t!e --ro-ritin* o$', n$ is,
t!ere#ore, le*islti+e, not n ee"uti+e, tsk. It is -rt o# t!e eternl "ontrol o+er
$%inistrtion %intine$ ' t!e re-resentti+e o$' not -rt o# t!e internl res-onsiilit'
o# o##i"il to t!e 0rin"i-l A""ountin* O##i"er. In -rin"i-le, it is unrelte$ to n$ in$e-en$ent
o# n' %ens o# #is"l "ontrol &!i"! ee"uti+es %' re>uire to #"ilitte t!e o+er!e$
%n*e%ent n$ $ire"tion o# &ork #or &!i"! t!e' re res-onsile.Its -ri%r' tsk is to
en#or"e ""ountilit' ' t!e in$e-en$ent e%intion o# e+er' #inn"il trns"tion. In t!e
&or$s o# t!e Co%-troller Generl o# t!e nite$ Sttes 7one o# t!e i%-ortnt oe"ti+es o# t!e
u$it is to #i t!e ""ountilit' o# t!e o##i"er o# t!e Go+ern%ent #or n' ille*l, i%-ro-er or
in"orre"t -'%ents %$e resultin* #ro% n' #lse, in""urte, or %isle$in* "erti#i"tions
%$e ' t!e%, s &ell s #or n' -'%ent -ro!iite$ ' L& or &!i"! $i$ not re-resent
le*l oli*tion un$er t!e --ro-rition or #un$ in+ol+e$. At t!e s%e ti%e n u$it is
-rote"tion to res-onsile ee"uti+es1 $oule "!e"k *inst %l#esn"e o# suor$intes,
s!iel$ *inst irres-onsile "!r*es, n$ n ssurn"e to ne& o##i"il tkin* o+er *oin*
"on"ern.

DAO/FSD
 2%

1.0% Histori"ll', n u$it took -l"e suse>uent to e-en$iture. In its si%-lest #or% it
&s s"rutin' o# ooks n$ su--ortin* $o"u%ents (-'rolls, +ou"!ers et".) t t!e "lose o#
#is"l 'er. !e #ull 'er7s o-ertions &ere t!en +ille #or stu$' n$ "riti"is%, sur-luses or
$e#i"its &ere $is"lose$, n$ t!e net result o# #is"l o-ertions "oul$ e s"ertine$ n$
re-orte$ to t!e --ro-ritin* o$'.!e $eterrent e##e"t u-on %isuse o# #un$s l' in t!e
$n*er o# ulti%te $is"o+er', not in -ro!iition t t!e %o%ent. In its %ore !i*!l' $e+elo-e$
#or% u$it e"%e "ontinuous o-ertion, t!e #lo& o# #inn"il trns"tions t!rou*! t!e
u$itor7s o##i"e ein* uninterru-te$ t!rou*!out t!e #is"l 'er. It still re%ine$, !o&e+er,

suse>uent
n$ to t!e
"li%s -ss e+ent. t!e
t!rou*! More re"entl'
u$itor7s t!e e#ore
!n$s -re2u$it &s in+ente$
-'%ent. 'is&!i"!
An u$it -'roll,lt!ou*!
still usull', ills,
not ne"essril', n o-ertion "on$u"te$ #ter -'%ents !+e een #ull' ut!orise$ n$
"tull' %$e.
1.00 Mu"! "on#usion !s eiste$ et&een t!e n"ient #un"tion o# u$it n$ t!e %o$ern
#un"tion o# $%inistrti+e e%intion o# ""ounts. An u$it $oes not re-l"e t!e o-ertion
in+ol+e$ in $%inistrti+e "ontrol o# e-en$iture, lt!ou*! t!e -ro"e$ures re si%ilr in -rt.
!e si" oe"ti+es o# n u$it re to see t!t
>a? t!e #un$s !+e een use$ onl' #or t!e -ur-ose #or &!i"! t!ose &ere inten$e$
>&? t!e e-en$iture &s in ""or$n"e &it! t!e "on$itions estlis!e$ ' l&1
>"? to "!e"k t!e ""ur"' o# ""ounts n$ in+entories1
>:? to ensure *inst e%ele%ent or loss o# #un$s1 n$

>!? to re-ort #in$in*s to t!e -ro-er *en"', i. e., t!e $%inistrti+e *en"', in "se
o# unut!orie$ e-en$iture, t!e -rose"utin* o##i"ers, in "se o# &ron*2$oin* n$ t!e
le*islti+e o$' in "se o# ine##i"ien"' or unstis#"tor' o-ertion o# t!e #is"l s'ste%.
!e -ur-ose o# $%inistrti+e e%intion o# e-en$iture is to ensure "re n$ *oo$
usiness u$*e%ent in t!e #un$s, s &ell s re*ulrit' n$ ""ur"' n$ %ore ro$l' to
enle t!e to-2ee"uti+e to rin* !is in#luen"e to er u-on &ork -ro*r%%es n$
$%inistrti+e -oli"' s re#le"te$ in e-en$iture. !e en$ o# n u$it is to ensure le*lit' n$
"orre"tness o# $%inistrti+e "ontrol to +oi$ $e#i"its, to su-er+ise "urrent e-en$iture, n$
to ensure t!t ll #is"l -ro*r%%es re in "on#or%it' &it! t!e %ster2-ln o# t!e
Go+ern%ent. !ese oe"ti+es o+erl- in -rt, ut not entirel'.

DAO/FSD
 20

CAPTER II
BUDGET
ISTORY OF BUDGET6
2.1 !e insti tution o# u$*et ori*inte$ in t!e 9est. Durin * t!e $'s o# solute
%onr"!' t!e tresur' &s t t!e $is-osl o# t!e kin*, &!o s-ent out o# it in n' %nner !e
like$. !ere &s no "ontrol &!tsoe+er on t!e -urse strin*s. It is &ell2kno&n !istori"l #"t
t!t stru**le #or re-resentti+e *o+ern%ent in En*ln$ e*n &it! t!e ri*!t to "ontrol t!e
-urse. 9!en t!is &s ">uire$, t!e ri*!t to "ontrol e-en$iture t!rou*! --ro-rition &s
sserte$. <' n$ ' t!e ee"uti+e &s re>uire$ to -ro$u"e #or t!e --ro+l o# t!e 0rli%ent
e+er' 'er "o%-lete -ln o# in"o%e n$ e-en$iture. Nerer !o%e in t!e In$o20kistn
su2"ontinent t!ere &s t!e s%e stor'. !ere &s no etter &' o# ssertin* t!t "ontrol t!n
to re>uire t!e *o+ern%ent to su%it "o%-re!ensi+e -ln #or t!e --ro+l o# t!e le*islture

DAO/FSD
 23

s!o&in* !o& %u"! %one' t!e' nee$e$ #or n' one 'er n$ !o& t!e' -ro-ose$ to rise n$
s-en$ it. !is -ln &s "lle$ t!e <DGE.
ORIGIN OF TE WORD BUDGET6
2.2 !e &or$ 7 <u$*et7 is $eri+e$ #ro% t!e Fren"! &or$ 7 <ou*ette7 $i%inuti+e o# t!e
ol$ Fren"! &or$ 7<ou*e7 %enin* s%ll * or &llet. In its -resent sense t!e &or$ &s
#irst use$ in 3 in "onne"tion &it! Sir Roert 9l-ole7s #inn"il s"!e%e in n non'%ous
-%-!let entitle$ ;!e <u$*et O-ene$7 in &!i"! 9l-ole &s ri$i"ule$ s "onurer, t!e
u$*et ein* !is &llet or * o# tri"ks n$ $e"e-tions. !e -!rse, !o&e+er, stu"k. !e
%enin* o# t!e &or$ 7u$*et7 !s no& s!i#te$ #ro% t!e * to t!e $o"u%ents "ontinin* t!e
#inn"il -ro-osls n$ is ""e-te$ s su"! in t!e -rli%entr' -!rseolo*'.
BUDGET AND BUDGET ADMINISTRATION6
2.% Gl$stone, &!ose $+n"e in <ritis! -oliti"s reste$ in lr*e %esure on t!e rillint
&' in &!i"! !e #ille$ t!e o##i"e o# C!n"ellor o# t!e E"!e>uer, on"e si$ 7<u$*ets re not
%erel' ##irs o# Arit!%eti", ut in t!ousn$ &'s *o to t!e root o# -ros-erit' o#
in$i+i$uls, t!e reltion o# "lsses n$ t!e stren*t! o# kin*$o%s7. o t!is oser+tion %i*!t
e $$e$ not!er ;!e e##i"ien"', t!e re-uttion n$ t!e $e+elo-%ent o# t!e -ro*r%%e o#
t!e *o+ern%ent o# t!e $' re $+n"e$ or retr$e$ ' t!e e##e"ti+eness not onl' o# u$*et
-ro"e$ures ut o# $e+i"es o# #is"l "ontrol;.
TE PURPOSE OF BUDGET6
2.0 7No %n7 si$ S&i#t ;&ill tke "ounsel, ut e+er' %n &ill tke %one'. !ere#ore,
%one' is etter t!n "ounsel;. !e -!oris% &it! so%e %o$i#i"tion --lies to *o+ern%ent
*en"ies. ust s t!e e+entul "ontrol o# *o+ern%ent "ti+ities ' t!e le*islture ste%s #ro%
t!e -o&er o# t!e -urse (t!e re+enue s'ste% n$ t!e --ro-rition s'ste%), so t!e $ire"tion '
t!e "!ie# ee"uti+e is i$e$ ' !is ut!orit' o+er -roe"te$ n$ "tul e-en$iture.
2.3 !e u$*et is #is"l lue2-rint o# -roe"te$ *o+ern%ent "ti+it' -ut si$e ' si$e
&it! t!e re"or$ o# -st 'ers n$ oine$ to n esti%te o# -uli" re+enues. It !s een re#erre$
to s ;t!e $ire"tion o# -uli" e-en$iture &it! t!e -ur-ose o# otinin* t!e %i%u%
esti%te$ so"il in"o%e;. !e u$*et is not onl' n esti%te ut usti#i"tion. Nor is it
%erel' loose le# "o%-iltion o# se-rte e-ense s!eets1 it is "orrelte$ %ster2-ln o#
*o+ern%ent outl's. Its -re-rtion is not t!e &ork o# isolte$ *en"ies1 it is "entrll'
su-er+ise$ o-ertion.
2.4 Nor $oes t!e u$*et s'ste% en$ &it! t!e $r#tin* o# t!e $o"u%ent. It is #ollo&e$ '
t!orou*! "onsi$ertion t t!e !n$s o# t!e le*islti+e rn"!. For it is !ere t!t t!e "tion o#
t!e ee"uti+e $e-rt%ent %ust e sue"te$ to s"rutin'. A--ro+e$, t!e u$*et e"o%es
!n$ook o# $%inistrtors, *ui$in* t!eir "ourses n$ #en"in* t!eir %itions, e!in$ &ll
o# ru-ee si*nsor $ollrs or -oun$s, or #rn"s or roules.
BUDGET STRATEGY AND TACTICS6
2.5 !e stor' o# u$*et -ro"e$ure n$ -r"ti"e *i+es little in$i"tion o# t!e "o%-le
inter2-l' o# -o&er#ul #or"es t!t re in+ol+e$ in re"!in* u$*et $e"isions. !ese #or"es re
"ontinuousl' t &ork, t!rou*! t!e &!ole -ro"ess o# *o+ern%ent -oli"'2%kin* -ro*r%%e
-lnnin*, #inn"in* n$ ee"utin* n$ s!i#t t!eir e%-!sis #ro% t!e ee"uti+e to t!e

DAO/FSD
 24

le*islti+e rn"! n$ "k *in , or t ti%es seek to uil$ stren*t! ' "ulti+tin*
#+ourle -uli" o-inion..
TE BUDGET AS EUILIBRIUM OF COMPETING FORCES6
2.7 A u$*et s #inll' --ro+e$ ' "!ie# ee"uti+e n$ su%itte$ to le*islti+e
o$' is %o%entr' ln"e et&een t&o sets o# #or"es, one #or s-en$in*, n$ one *inst.
!e --ro-rition "t or "ts re-resent not!er e>uiliriu% "!ie+e$ ' t!e ln"e o# t!e
s%e -ressures t &ork in le*islti+e "!%ers. !e ln"e is onl' te%-orr' one,
$estine$ to stn$ t %ost #or 'er or t&o n$ on"e -in#ull' "!ie+e$ is lre$' n oe"t o#
s--in* n$ %inin*. Intert&ine$ &it! t!e e>uiliriu% is not!er ln"e et&een "o%-etin*
e-en$iture *rou-s. !e -ressures in #+our o# s-en$in* re +er' *ret1 t!e' rise out o#
"utel' #elt nee$s ' "onsi$erle nu%er o# t!e -eo-le &!o seek $+nt*es #ro% -uli"l'
su--orte$ -ro*r%%es. One lr*e *rou- o# su"! -ressures ste%s #ro% t!e $e%n$ #or
i%-ro+e$ ser+i"es or #or ne& ser+i"es. C!r"teristi" o# t!e #irst t'-e re t!e #re>uent
"%-i*ns #or etter -oli"e 2&ork%ore e##e"ti+e trinin*, %ore "o%-lete utilition o#
-resent resour"es, #rien$lier reltions &it! t!e -uli". !ese %' %en i**er -oli"e
u$*et, ut t!e %in -ressure on -uli" e-en$iture rises #ro% t!e "li% #or %ore -oli"e,
!i*!er slries, n$ %o$ern e>ui-%ent.
2.9 De%n$s #or ne& ser+i"es (n$ ne& e-en$itures) re l&'s -us!in* #or&r$ in
+r'in* $e*rees o# re$iness #or "tion. !e !istor' o# *o+ern%ent t ll le+els !s een one
o# e-n$in* #un"tions n$ o# ne& -ro*r%%es. O+er !un$re$ 'ers *o #rustrte$
%e%er o# t!e A%eri"n Con*ress e"li%e$, ;Sir, t!ere re t&o t!in*s t!t ne+er *o "k
one t!e in"rese o# o##i"ers, t!e ot!er t!e in"rese o# t!eir slries. 9e ne+er $e"rese
o##i"ers1 &e ne+er $e"rese slries.
HE EERNAL 0RO<LEM OF @ALES
2.1= Alt!ou*! not $en'in* t!e -ro*ress t!t !s een %$e in t!e te"!ni"l rel%,
"riti"s &oul$ !+e t!e u$*eters *r--le %ore e##e"ti+el' &it! +lues. !e' &oul$ rin* into
t!e u$*etr' -ro"ess t!ose &!o "oul$ $el &it! t!e #un$%entl -role%s, o# e"ono%i"s,
-oliti"l t!eories n$ so"il s"ien"es. Ans&ers %ust e #oun$ to >uestions su"! s t!e
#ollo&in*. 9!t is t!e e##e"t o# $i##erent le+els o# -uli" e-en$iture u-on t!e -ri+te
e"ono%'J3s it %ore $esirle #ro% t!e stn$-oint o# t!e ntion s &!ole to s-en$ %one'
on *uns or utter, to%i" reser"! or so"il &el#reJ 9!t &oul$ e t!e relti+e e##e"t o#
#inn"in* t!rou*! orro&in* or ne& tJ Are t!e "li%s o# -ressure *rou-s in #+our o#
$$itionl --ro-ritions soun$ #ro% te"!ni"l n$ ;-uli" interest; stn$-ointJ Is too
%u"! e-en$iture *oin* into s-e"il -roe"t e"use o# t!e -oliti"l stren*t! o# t!eir

s-onsorsJ 9!tsu"!
$t to su--ort re lternti+es
lternti+esJto t!e -resent llo"tion o# #un$s, n$ &!t re t!e #"tul
PERFORMANCE BUDGET6
2.11 0er#or%n"e u$*etin* entils $o-tion o# t!e u$*et se$ u-on #un"tions,
"ti+ities n$ -roe"ts. !e essen"e o# t!is is t!e $e+elo-%ent o# &ork lo$ sttisti"s. !e
r*u%ent in #+our o# t!is t'-e o# u$*etin* is t!t it -er%its $%inistrtors, le*isltors, n$
t2-'ers to kno& &!t t!e %one' is u'in* n$ to %ke so%e #irl' ""urte esti%tes o#
&!et!er t!e' re *ettin* +lue re"ei+e$. It re-l"es #l'in* ' *uess&ork &it! #l'in* '
n+i*tion instru%ents, n$ t!ere' -ro+i$es *ui$e2-osts t!t in$i"te *enerl $ire"tion. !is

DAO/FSD
 25

--ro"! s!oul$ %ke u$*et 7-$$in*7 %ore $i##i"ult, -rti"ulrl' #ter t!ere !s een
su##i"ient e-erien"e to estlis! nor%s. It s!oul$ %ke #r !--ier reltions et&een t!e
le*islture n$ $%inistrti+e *en"ies e"use $%inistrtors &ill e le to -resent t!eir
u$*et re>uests in ter%s o# lternte &ork -ro*r%%e. !e le*islture t!t &nts to re$u"e
e-enses &ill e tol$ !o& it "n $o so in ter%s o# &ork units rt!er t!n ' #lt -er"ent*e
"ut. !e sis #or "ontro+ers' &ill t!en e &!t &ork is to e $one in ter%s o# t!e #un$s
+ille. It -uts -oliti"l $e"isions in t!e !n$s o# t!e -oliti"l ut!orities &!ere t!e' s!oul$
e. O# "ourse, t!ere &ill still e -lent' o# roo%s #or r*u%ent s to t!e "orre"tness o# t!e

&ork units,
"rr' ut t!t
on "urrent s!oul$!ere
reser"! -ro$u"e ene#i"il
&oul$ results
e "onstnt ' en"our*in*
e##orts to s"ertinu$*et st## *en"ies
etter &'s o# $oin* to
t!in*s, &it! t!e result t!t "o%%on reser+oir o# &ork -er#or%n"e in#or%tion &oul$ e
+ille n$er su"! "ir"u%stn"es it &oul$ e rt!er $i##i"ult #or *en"ies to *et out o# line.
2.12 !e $i##i"ult' &it! t!is t'-e o# u$*etin* is t!t -eo-le resist its intro$u"tion.
!ere re nu%ers o# resons #or t!is, ut -er!-s t!e "!ie# one is t!e inse"urit' rouse$
&!en one7s o is stu$ie$. It is t!e s%e t'-e o# resistn"e en"ountere$ in ll e##orts to stu$'
n$ nl'se &ork in $%inistrti+e reser"! n$ &ork si%-li#i"tion. Fun"tionries ri*!t
#ro% t!e !e$ o# $e-rt%ent $o&n to t!e le+el o# <2l e%-lo'ee re --re!ensi+e t!t t!e'
&ill e re>uire$ to $o %ore &ork, &ill !+e to lern ne& %et!o$s, &ill e "riti"ie$ or &ill
lose t!eir os. 0er#or%n"e u$*etin* "tull' $oes i%-l' "ontinuous stu$' n$ re--risl
o# os n$ %et!o$s. Fro% n o+erll %n*e%ent +ie&2-oint, t!is is ll to t!e *oo$, ut
in$i+i$uls resist it. !us *ret $el o# orienttion is re>uire$ to in$u"e n or*nition to
""e-t "ontinuous &ork re+ie& n$ %esure%ent.
2.1% <u$*et -lnnin* s &ell s ll ot!er t'-es o# -lnnin* %ust e se$ u-on
in#or%tion &!i"! "n e otine$ ' n or$erl' *t!erin* o# sttisti"l $t. 0er#or%n"e
u$*etin* re>uires sttisti"l $t relti+e to -ro$u"tion n$ -ro$u"ti+it', &!i"! in turn is
tie$ into #is"l ""ountin*. !e %ore "o%-lete n$ ""urte t!ese $t re, t!e %ore e##e"ti+e
t!e -lnnin* &ill e. <ut t!is re>uires "onsi$erle re"or$2kee-in*.
DECENTRALIATION6
2.10 Anot!er $+nt*e o# -er#or%n"e u$*etin* is t!t it &ill #or"e $e"entrlition
&!i"! is *enerll' re*r$e$ s $esirle e"use it -us!es $e"ision2%kin* $o&n to t!e
o-ertin* le+el. It &ill $o t!is e"use t!e -er#or%n"e units &!i"! *o into u$*et -lnnin*
n$ "ontrol %ust e $e+elo-e$ t t!e le+el &!ere $ire"t -ro$u"tion tkes -l"e. !ese
-er#or%n"es &ill e se$ u-on stu$' o# "tul o e-erien"e. Dele*tion &ill e
en"our*e$ ' re%o+in* one o# its -rin" i-l ost"les, n%el' l"k o# in#or%tion t
!e$>urters out -er#or%n"e t t!e *rss roots. Dele*tion n$ $e"entrlition, -er!-s
t!e $o%innt *ols o# %o$e% $%inistrti+e %n*e%ent, re nouris!e$ ' -er#or%n"e
stn$r$s. !e #or%ul stte$ o+e runs s #ollo&s !e$>urters s's (i) &!t is to e $one
(ii) &!t ser+i"es re to e -er#or%e$ t stte$ le+els o# >ulit' (iii) !e$>urters $e+elo-s
stn$r$s o# -er#or%n"e on t!e sis o# #iel$ stu$ies, !istori"l e-erien"e, n$ -ro#essionl
trinin*1 (i+) ut!orit' "o%%ensurte &it! res-onsiilit' is $ele*te$ to t!e &ork le+el,
&!et!er t t!e "entre or in t!e #iel$. !e -eo-le on t!e -ro$u"tion le+el -ro"ee$ to %ke t!e
$e"ision ne"essr' to "rr' out oe"ti+es. In $oin* so t!e' re *ui$e$ ' stn$r$s set '
!e$>urters, t!ese stn$r$s ein* *enerl *ui$e2-osts rt!er t!n %inute sn"tions.
He$>urters "ontr ol ' kno&in* &!t is *oin* on rt!er t!n ' %kin* $' to $'

DAO/FSD
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o-ertin* $e"isions. It otins t!e kno&le$*e ne"essr' #or su"! "ontrol ' %ens o# &ritten
re-ort n$ ' -lnne$ ins-e"tion +isit to t!e #iel$.
2.13 !e -ttern o# u$*et -lnnin* in %ost uris$i"tions, !o&e+er, is one o# $etile$
$e"isions ein* %$e ' t!e Ministr' o# Finn"e. It !s een !el$ t!t *reter e%-!sis
s!oul$ e -ut on t!e $e+elo-%ent o# -oli"ies to *o+ern t!e -re-rtion o# esti%tes n$ on
;t!e $e+elo-%ent o# $e>ute u$*et &ork in t!e $e-rt%ents, t!e%sel+es, n$
"o%-rti+el' less on t!e re+ie& ' its o&n st## o# t!e re+ie& o# $e-rt%entl esti%tes;.
!e notion t!t t!e' "oul$ otin ln"e$ u$*et onl' ' $etile$ re+ie& o# $e-rt%entl
esti%tes n$ ' usin* lue -en"il on t!e% $oes not !ol$ *roun$ n' lon*er. <ut it is lso
true t!t it is -rol', neit!er -ossile nor $esirle to eli%inte "entrl s"rutin' o#
$e-rt%entl esti%tes. !e $e+elo-%ent o# -er#or%n"e n$ &ork lo$ stn$r$s s!oul$
re$u"e sn- $e"isions %$e !urrie$l' on t!e sis o# in$e>ute $t.
DEMOCRATIC BUDGETING6
2.14 Mo$ern %n*e%ent -!iloso-!' ten$s stron*l' to&r$s $e%o"rti" "on"e-t n$
-r"ti"es. 0eo-le un$erstn$ !o& n$ &!' u$*et $e"isions &ere %$e e+en t!ou*! t!e'
%' !+e een $+ersel' ##e"te$.
2.15 It is !i*!l' $esirle t!t t!e u$*etr' -ro"ess e $e%o"rtie$ #or t&o resons
(i) it is t!e !ert o# $%inistrti+e %n*e%ent (ii) t!ere is ten$en"' %on* #inn"e o##i"ers
to e ut!oritrin. As to t!e #irst, i# one elie+es in t!e ne& -!iloso-!' o# $e%o"rti"
%oti+tion, !e %ust lso --l' it to u$*etin*. r$itionl "on"e-ts o# %n*e%ent t!t
%n*er &s !el-less unless !e !$ unli%ite$ -o&er to !ire #ire n$ trns#er -eo-le t &ill,
is no& 'iel$in* *roun$ to t!e !u%n reltions. Or*nition e##e"ti+eness "n e otine$
onl' ' tretin* e"! o# t!e s-e"ilists s n inte*rl %e%er o# t!e %n*e%ent te%.
<u$*etin* "n ne+er ttin its %i%u% -ossiilities until it is re*r$e$ s tool o#
%n*e%ent rt!er t!n t!e s"our*e o# Go$. Moreo+er, it %ust e trete$ s tool #or t!e
re%ote Hel$ su-er+isor s &ell s #or t!e Minister #or Finn"e.
BUDGETING COD PLANNING6
2.17 A u$*et is -ro-ose$ &ork -ro*r%%e, &it! esti%tes o# t!e #un$s ne"essr' to
ee"ute it. A &ork -ro*r%%e is -ln. !e -ro"ess o# -re-rin* esti%tes n$ or*niin*
t!e% into "o!erent *en"' u$*et ne"essril' in+ol+es -lnnin*. !e u$*et %',
t!ere#ore, e si$ to re-resent -ln or "onsi$erle nu%er o# -lns in $i##erent res o#
-uli" #un"tions.
2.19 !e -ln re-resente$ in set o# nnul or iennil esti%tes is not, !o&e+er,
"o%-lete -ln. It is t!e nnul se*%ent o# -ln t!t nor%ll' %' re>uire t&o, t!ree, #i+e or
ten 'ers to rin* #ruition. It is "onse>uentl' relte$ to t!e nnul se*%ents o# -ln t!t &s
re-resente$ in -re+ious u$*ets, n$ t!t &ill e re-resente$ in #uture u$*ets. On"e,
0resi$ent, Hrr' S. ru%n tol$ t!e Con*ress, ;!e #"t is t!t t!e #inn"il -ro*r%%e o#
t!e Go+ern%ent "nnot e -lnne$ in ter%s o# t!e sin*le 'er. It %ust e -lnne$ in t!e li*!t
o# se"urit', e"ono%i", n$ u$*etr' *olsnot #or t!e ensuin* 'er ut #or t!ree n$ e+en
#our 'ers !e$.
2.2= It #ollo&s t!t t!e u$*et #or n' #is"l 'er is n e-ression ot! o# -rt o#
-ro*r%%e #or t!e 'er n$ lso o# -rts o# -ro*r%%es #or se+erl 'ers !e$. !e
-lnnin* t!t is re-resente$ in u$*et esti%tes is t!e -ro$u"t o# t!e $e-rt%ents n$ t!eir

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su2or$inte o##i"es, not t!e &ork o# t!e Ministr' o# Finn"e. No u$*et *en"' "n $o %ore
t!n re+ie& n$ "riti"ie t!e -lns o# t!e o-ertin* estlis!%ents. !e inititi+e $oes not lie
%on* t!e u$*et e%iners.
2.21 0lnnin* n$ u$*etin* re, t!ere#ore, t&o "o%-le%entr' o-ertions. 0oli"' n$
-ro*r%%e -lnnin* "o%e #irst t!e trnsltion o# nnul or iennil se*%ents o# -ln into
#i*ures #ollo&s. !e $e-rt%ents tke t!e inititi+e1 t!e u$*et %en re+ie& n$ "riti"ie n$
t!e le*islti+e o$ies $e"i$e ot! on -lns n$ esti%tes.
2.22 Mu"! u$*et2%kin*, !o&e+er, !r$l' re-resents -ln e'on$ t!e %ere
-roe"tion o# -resentl' +ille su%s into t!e net #is"l 'er. Sin"e t!e si*nl #or
le*islture7s "!llen*e o# esti%tes is +rition #ro% t!e eistin* le+el o# e-en$iture %n'
#i*ures re usti#ie$, e"use t!e' re i$enti"l &it! t!eir -re$e"essors. Su"! resonin*
+oi$s t!e >uestion &!et!er t!e' s!oul$ e %ore or less. In$ee$, in t!e ro$er sense o# t!e
ter%, t!e o--ortunit' #or -lnnin* on "o%-re!ensi+e s"le, &it! *enuine $e"ision on t!e
relti+e +lues o# s-en$in* %ore or less, or !ere rt!er t!n t!ere, !r$l' eists So%e
*en"ies "n n$ $o -ln #or lon*2rn*e *ols &it!in t!eir s-e"ilt', n$ t!is is notle
$+n"e. 9!et!er ##oresttion or soil "onser+tion, or "i+il $e#en"e is entitle$ to -riorit' in
n o+erll e+lution o# so"il -lns n$ ne"essities is -role% #or t!e #inl resolution o#
&!i"! no institutionl %ens eist, or -rol' "oul$ eist, ot!er t!n t!ose #oun$ in t!e
Ntionl Asse%l'.
FINANCIAL PROCEDURE UNDER TE CONSTITUTION6
All re+enues re"ei+e$ n$ ll lons rise$
2.2% F!:!ral C++li:a#!: F': >Ar#i"l! 57?.
' t!e Fe$erl Go+ern%ent in re-'%ent o# n' lon, s!ll #or% -rt o# "onsoli$te$ #un$
to e kno&n s t!e Fe$erl Consoli$te$ Fun$.
2.20 All ot!er %one's re"ei+e$ ' or on e!l# o# Fe$erl Go+ern%ent or re"ei+e$ '
or $e-osite$ &it! t!e Su-re%e Court or n' ot!er Court estlis!e$ un$er t!e ut!orit' o# t!e
Fe$ertion s!oul$ e "re$ite$ into t!e 0uli" A""ount o# t!e Fe$ertion.
CUSTODY, ETC. OF FEDERAL CONSOLIDATED FUND AND PUBLIC ACCOUNT
>ARTICLE 59?6
2.23 !e "usto$' o# t!e Fe$erl Consoli$te$ Fun$, -'%ent o# %one's into t!e #un$,
t!e &it!$r&l o# %one's t!ere#ro%, t!e "usto$' o# ot!er %one's re"ei+e$ ' or on e!l# o#
t!e Fe$erl Go+ern%ent, t!eir -'%ent into, n$ &it!$r&l #ro%, t!e 0uli" A""ount o# t!e
Fe$ertion n$ ll %tters "onne"te$ &it! or n"illr' to t!e %tters #oresi$, s!ll e
re*ulte$ ' A"t o# 0rli%ent or, until -ro+ision in t!t e!l# is so %$e, ' rules %$e '
t!e 0resi$ent.
ANNUAL BUDGET STATEMENT >ARTICLE 7=?6
2.24 >i? !e Fe$erl Go+ern%ent s!ll, in res-e"t o# e+er' #inn"il 'er, "use to e
li$ e#ore t!e Ntionl Asse%l' stte%ent o# t!e esti%te$ re"ei-ts n$ e-en$iture o#
t!e Fe$erl Go+ern%ent #or t!t 'er, in t!is 0rt re#erre$ to s t!e Annul <u$*et Stte%ent.
>ii? !e Annul <u$*et Stte%ent s!ll s!o& se-rtel'
>a? t!e su%s re>uire$ to %eet e-en$iture $es"rie$ ' t!e Constitution s
e-en$iture "!r*e$ u-on t!e Fe$erl Consoli$te$ Fun$ 1 n$

DAO/FSD
 %=

>&? t!e su%s re>uire$ to %eet t!e ot!er e-en$iture -ro-ose$ to e %$e #ro%
t!e Fe$erl Consoli$te$ Fun$ 1
n$ s!ll $istin*uis! e-en$iture on re+enue ""ount #ro% ot!er e-en$iture
E<PENDITURE CARGED UPON FEDERAL CONSOLIDATED FUND >ARTICLE
71?6
2.25 !e #ollo&in* e-en$iture s!ll e e-en$iture "!r*e$ u-on t!e Fe$erl
Consoli$te$ Fun$

>a? t!e re%unertion -'le to t!e 0resi$ent n$ ot!er e-en$iture reltin* to !is
o##i"e, n$ t!e re%unertion -'le to
>i? !e u$*es o# t!e Su-re%e Court1
>ii? !e C!ie# Ele"tion Co%%issioner
>iii? !e C!ir%n n$ t!e De-ut' C!ir%n o# t!e Sente1
>i/? !e S-eker n$ t!e De-ut' S-eker o# Ntionl Asse%l'1
>/? !e Au$itor Generl.
>&? t!e $%inistrti+e e-enses, in"lu$in* t!e re%unertion -'le to o##i"ers
n$ ser+nts o# Su-re%e Court, t!e $e-rt%ent o# t!e Au$itor2Generl n$ t!e o##i"e o# t!e
C!ie# Ele"tion Co%%issioner n$ t!e Ele"tion Co%%ission n$ t!e Se"retrit o# t!e Sente
n$ t!e Ntionl Asse%l' 1

>"? ll $et "!r*es #or &!i"! t!e Fe$erl Go+ern%ent is lile, in"lu$in* interest,
sinkin* #un$ "!r*es, t!e re-'%ent or %ortistion o# "-itl n$ ot!er e-en$iture in
"onne"tion &it! t!e risin* o# lons n$ t!e ser+i"e n$ re$e%-tion o# $et on t!e se"urit' o#
t!e Fe$erl Consoli$te$ Fun$ 1
>:? n' su%s re>uire$ to stis#' n' u$* %ent $e"ree or &r$ *i nst 0kistn
' n' "ourt or triunl 1 n$
>!? n' ot!er su%s $e"lre$ ' t!e Constitution or ' A"t o# 0rli%ent to e so
"!r*e$.
PROCEDURE RELATING TO ANNUAL BUDGET STATEMENT >ARTICLE 72?6
2.27 >i? So %u"! o# t!e Annul <u$*et Stte%ent s reltes to e-en$iture "!r*e$
u-on t!e Fe$erl Consoli$te$ #un$ %' e $is"usse$ in, ut s!ll not e su%itte$ to t!e
+ote o# t!e Ntionl Asse%l', >ii? So %u"! o# t!e Annul <u$*et Stte%ent s reltes to
ot!er e-en$iture s!ll e su%itte$ to t!e Ntionl Asse%l' in t!e #or% o# $e%n$s #or
*rnts n$ t!e Asse%l' s!ll !+e -o&er to ssent to, or to re#use to, n' $e%n$, or to
ssent to n' $e%n$ sue"t to re$u"tion o# t!e %ount s-e"i# ie$ t!erein >iii? No
$e%n$ #or *rnt s!ll e %$e e"e-t on t!e re"o%%en$tion o# t!e Fe$erl Go+ern%ent.
AUTENTICATION OF SCEDULE OF AUTORISED E<PENDITURE
>ARTICLE 7%?6
2.29 >i? !e 0ri%e Minister s!ll ut!enti"te ' !is si*nture s"!e$ule s-e"i#'in*
>a? t!e *rnts %$e or $ee%e$ to !+e een %$e ' t!e Ntionl Asse%l'
un$er Arti"le 561 n$

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 %1

>&? t!e se+erl su%s re>uire$ to %eet t! e e-en$iture "!r*e$ u-on i e

Fe$erl Consoli$te$ Fun$ ut not e"ee$in*, in t!e "se o# n' su%, t!e su% s!o&n in t!e
stte%ent -re+iousl' li$ e#ore t!e Ntionl Asse%l'.
>ii? !e s"!e$ule so ut!enti"te$ s!ll e li$ e#ore t!e Ntionl Asse%l', ut
s!ll not e o-en to $is"ussion or +ote t!ereon.
>iii? Sue"t to t!e "onstitution, no e-en$iture #ro% t!e Fe$erl Consoli$te$
Fun$ s!ll e $ee%e$ to e $ul' ut!orise$ unless it is s-e"i#ie$ in t!e s"!e$ule so
ut!enti"te$ n$ su"! s"!e$ule is li$ e#ore t!e Ntionl Asse%l' s re>uire$ ' "luse
(ii).
SUPPLEMENTARY AND E<CESS GRANTS >ARTICLE 70?6
2.%= >i?I# in res-e"t o# n' #inn"il 'er it is #oun$2
>a? t!t t!e %ount ut!oris e$ to e e-en$e$ #or -rti"ulr ser+i"e #or t!e
"urrent #inn"il 'er is insu##i"ient or t!t nee$ !s risen #or e-en$iture u-on so%e ne&
ser+i"e not in"lu$e$ in t!e Annul <u$*et Stte%ent #or t!e 'er 1 or
>&? t!t n' %one' !s een s-ent on n' ser+i"e $urin* #inn"il 'er in
e"ess o# t!e %ount *rnte$ #or t!t ser+i"e #or t!t 'er1
t!e Fe$erl Go+ern%ent s!ll !+e -o&er to ut!orise e-en$iture #ro% t!e Fe$erl
Consoli$te$ Fun$, &!et!er t!e e-en$iture is "!r*e$ ' t!e Constitution u-on t!t r2un$ or
not, n$ s!ll "use to e li$ e#ore t!e Ntio nl Asse%l' Su--le%entr' <u$*et

Stte%ent or,n$
e-en$iture, s t!e
t!e "se %' e,
-ro+ision n e"ess5<u$*et
o# Arti"les Stte%ent,
to 5 s!ll settin*
--l' to t!oseout t!e %ount
stte%ents, o# t!t
s t!e'
--l' to t!e Annul <u$*et Stte%ent
1
>ii? !e Finn"e Di+ision !s "lri#ie$ t!t i# t!ere is e"ess in t!e ;Ot!er
E-en$iture; (+ote$) t!e Fe$erl Go+ern%ent !s t!e -o&er, un$er Arti"le 5 o# t!e
Constitution to ut!orise e-en$iture #ro% t!e Fe$erl Consoli$te$ Fun$, n$ t!t it is
i%%teril &!et!er t!e e"ess e-en$iture is ut!orise$ ' t!e Fe$erl Go+ern%ent out o#
t!e s+in*s #ro% t!e 7"!r*e$7 e-en$iture. Si%ilrl', i# t!ere is e"ess in t!e 7"!r*e$7
e-en$iture t!e Fe$erl Go+ern%ent !s t!e -o&er to ut!orise t!e e"ess e-en$iture ' re2
--ro-rition o# s+in*s #ro% t!e 7+ote$7 e-en$iture, t!ere ein* no r in t!e Constitution
t!t t!e s+in*s #ro% t!e +ote$ e-en$iture -ro+i$e$ in t!e <u$*et "nnot e utilie$ #or t!is
-ur-ose. !e onl' "on$ition li$ $o&n in Constitution (Arti"le 5) is t!t t!e Fe$erl
Go+ern%ent ;s!ll "use to e li$ $o&n e#ore t!e Ntionl Asse%l' Su--le%entr'
<u$*et Stte%ent or, s 7t!e "se %' e, n E"ess <u$*et Stte%ent settin* out t!e %ount
o# t!t e-en$iture, n$ t!e -ro+ision o# Arti"les 5 to 5 s!ll --l' to t!ose stte%ents s
t!e' --l' to t!e Annul <u$*et Stte%ents;.
VOTES ON ACCOUNTS >ARTICLE. 73?6
2.%1 Not&it!stn$in* n't!in* "ontine$ in t!e #ore*oin* -ro+isions reltin* to
#inn"il %tters, t!e Ntionl Asse%l' s!ll !+e -o&er to %ke n' *rnt in $+n"e in
res-e"t o# esti%te$ e-en$iture #or -rt o# n' #inn"il 'er, not e"ee$in* #our %ont!s,
-en$in* "o%-letion o# t!e -ro"e$ure -res"rie$ in Arti"le 56 #or t!e +otin* o# su"! *rnt n$

3
".# Finn"e Di+ision O.M No F. I () R. 36253 $te$ 3 t! A-ril, 3453.

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 %2

t!e ut!enti"tion o# t!e s"!e$ule o# ut!orise$ e-en$iture in ""or$n"e &it! t!e

-ro+isions o# Arti"le 5 in reltion to t!e e-en$iture.
POWER TO AUTORISE E<PENDITURE WEN ASSEMBLY STANDS DISSOLVED
>ARTICLE 74?
2.%2 Not&it!stn$in* n't!in* "ontine$ in t!e #ore*oin* -ro+isions reltin* to
#inn"il %tters, t n' ti%e &!en t!e Ntionl Asse%l' stn$s $issol+e$, t!e Fe$erl
Go+ern%ent %' ut!orise e-en$iture #ro% t!e Fe$erl Consoli$te$ Fun$ in res-e"t o# t!e
esti%te$ e-en$iture #or -erio$ not e"ee$in* #our %ont!s in n' #inn"il 'er, -en$in*
"o%-letion o# t!e -ro"e$ure -res"rie$ in rti"le 56 #or t!e +otin* or *rnts n$ t!e
ut!enti"tion o# t!e s"!e$ule o# ut!orise$ e-en$iture in ""or$n"e &it! t!e -ro+isions o#
Arti"le 5 in reltion to t!e e-en$iture.
REVISED SYSTEM OF FINANCIAL CONTROL AND BUDGETING6
2.%% >i? !e s'ste% o# #inn"il "ontrol n$ u$*etin* &!i"! &s "rrie$ o+er to
0kistn #ro% t!e Go+ern%ent o# In$i, en+is*e$ !e+' "on"entrtion o# #inn"il -o&ers
in t!e Ministr' o# Finn"e &it! little $ele*tion to t!e $%inistrti+e Di+isions n$ He$s
o# De-rt%ents. !e s'ste% &s t!e -ro$u"t o# "olonil $%inistrtion un$er &!i"! t!e
"ountr' !$ no $e#ine$ so"il oe"ti+es n$ ulk o# e-en$iture relte$ to $%inistrtion,
&it! -ronoun"e$ e%-!sis on l& n$ or$er n$ $e#en"e. !is li%ite$ -ur-ose enle$
"ontrol to e eer"ise$ ' t!e Finn"e De-rt%ent in t&o &'s u$*etr' "ontrol n$
e-en$iture "ontrol. !e "u%erso%e -ro"e$ures #or relese o# #un$s &ere *ret
i%-e$i%ent to t!e ee"ution o# t!e -roe"ts ""or$in* to s"!e$ule. nne"essr' $el's in t!e
relese o# #un$s resulte$ in l-sin* o# t!e uns-ent #un$s on t!e "lose o# t!e Finn"il er.
!e in!erent s!ort"o%in*s o# t!e s'ste% n$ its in"o%-tiilit' &it! so"io2e"ono%i"
re>uire%ents o# n in$e-en$ent n$ $e+elo-in* ntion &ere too soon "ler to t!e
Go+ern%ent.
>ii? !e A$%inistrti+e Reor*nistion Co%%ittee (344) &!i"! e%ine$ t!e
s'ste% in $etil "on"lu$e$ t!us
>a? !e s'ste% o# #inn"il "ontrol, -rti"ulrl' t!e -ro"e$ure in+ol+in*
;e-en$iture sn"tion; is unsuite$ to %o$ern $%inistrti+e nee$s n$, in -rti"ulr, !s
serious !%-erin* e##e"t on t!e i%-le%enttion o# $e+elo-%ent -ro*r%%es n$ ee"ution
o# --ro+e$ -roe"ts.
>&? !e A$%inistrti+e Ministries t -resent $o not s!re #inn"il
res-onsiilit' $ue to its e"ess i+e "entrlistion in t!e Ministr' o# Finn"e. !e' re,
t!ere#ore, te%-te$ to su%it e**erte$ $e%n$s to t!e Ministr' o# Finn"e, n$ to re*r$
t!e eer"ise o# soun$ #inn"il u$*%ent s none o# t!eir usiness.
>"? !e s'ste % %ini%ies t!e i%-or tn"e o# t!e u$*et s n e##e"ti+e
instru%ent o# #inn"il "ontrol n$ -lnnin*;.
!e Co%%ittee, t!ere#ore, re"o%%en$e$ t!e s"r-in* o# t!e out%o$e$ s'ste% n$ its
re-l"e%ent ' t!e 7re+ise$ s'ste% o# #inn"il "ontrol n$ u$*etin*7. !e re+ise$ s'ste%,
s --ro+e$ ' t!e Go+ern%ent, &s intro$u"e$ &.e.#. 3st ul', 34:, n$. &it! "ertin
%o$i#i"tion, is still in #or"e.

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 %%

2.%0 n$er t!e s'ste% t!e -ro-osls in res-e"t o# estlis!%ents n$ -roe"ts su%itte$
' t!e $%inistrti+e Ministries re "re#ull' s"rutinie$ ' t!e Ministr' o#
Finn"e/De+elo-%ent 9orkin* 0rt'/Ntionl E"ono%i" Coun"il e#ore %kin* -ro+ision in
t!e u$*et. <ut on"e t!e s"!e%e !s een #inll' --ro+e$ ' t!e "o%-etent ut!orit' n$
-ro+ision t!ere#or %$e in t!e u$*et t!e A$%inistrti+e Ministries !+e #ull ut!orit' to
sn"tion e-en$iture sue"t to t!e -o&ers $ele*te$ to t!e% (&it!in t!e u$*et *rnts).
2.%3 !e Se"retr' (&!i"! ter% in"lu$es n A"tin* Se"retr', A$$itionl Se"retr' or
oint Se"retr' In"!r*e o# Ministr'/Di+ision) is t!e 0rin"i-l A""ountin* O##i"er o# t!e
Ministr'/Di+ision, its Att"!e$ De-rt%ents n$ suor$inte o##i"es #or e-en$iture in"urre$
*inst t!e $e%n$ or $e%n$s "ontrolle$ ' !is Ministr'/Di+ision. !e 0rin"i-l
A""ountin* O##i"er is res-onsile #or ensurin*
>a? t!t t!e #un$s llotte$ to !is Ministr'/Di+ision, its Att"!e$ De-rt%ents or
suor$inte o##i"es re s-ent #or t!e -ur-ose #or &!i"! t!e' re llo"te$ n$ t!t t!e
e-en$iture #lls &it!in t!e %it o# *rnt1
>&? t!t t!e #un$s re s-ent in ""or$n"e &it! t!e -o&ers $ele*te$ to !i% un$er
t!e rele+nt rules n$ re*ultions 1
>"? t!t t!e "tul e-en$iture $oes not e"ee$ t!e u$*et llo"tions, ll t!e
-'%ents re "orre"tl' "lssi#ie$ un$er t!e --ro-rite %or #un"tions, %inor #un"tions,
$etile$ #un"tions n$ %or oe"ts, %inor oe"ts n$ $etile$ oe"ts n$ $e-rt%entl
""ounts re re"on"ile$e+er' %ont! &it! t!ose o# t!e Au$it1 n$ ti%el' "tion is tken #or
$ust%ents o# e"ess n$ s+in*s1
>:? t!t t!e e-en$iture is in"urre$ &it! $ue re*r$ to !i*! stn$r$s o# #inn"il
-ro-riet' 1 n$
>!? to ensure t!t in t!e %tter o# re"ei-ts -ertinin* to !is Ministr'/Di+ision
$e>ute %"!iner' eists #or "olle"tion n$ rin*in* to ""ount o# ll re"ei-ts.
2.%4 !is res-onsiilit' &s ssi*ne$ to t!e Se"retries in re"o*nition o# t!e #"t t!t
$ue re*r$ "n ne+er e -i$ to #inn"il "onsi$ertions i# #inn"e n$ $%inistrtion re
$i+or"e$ n$ #inn"e is ke-t se-rte #ro% ot!er #"tors &!i"! enter into -oli"' $e"isions. It
&s, t!ere#ore, $e"i$e$ t!t #inn"e &oul$ !en"e#ort! e re*r$e$ s n essentil ele%ent
in t!e "onsi$ertion o# ll -oli"' >uestions #ro% t!e +er' outset n$ t!e $%inistrti+e !e$
o# t!e Ministr'/Di+ision &oul$ %ke sure, s -re2re>uisite #or e##i"ient n$ e"ono%i"
$%inistrtion, t!t t!e #inn"il "onsi$ertions re tken into ""ount t ll st*es ' !is
Ministr'/Di+ision in #r%in* n$ re"!in* $e"isions o# -oli"' n$ t!eir ee"ution. Moreo+er,
s 0rin"i-l A""ountin* O##i"er, !e %ust e -re-re$ to ns&er #or t!e e##i"ient n$
e"ono%i"l "on$u"t o# usiness ssi*ne$ to t!e Ministr'/Di+ision s &!ole.
2.%5 !e t&o %in -rin"i-les to e oser+e$ ' t!e 0rin"i-l A""ountin* O##i"ers &ere
to e t!e e"ono%' n$ re*ulrit'1 s t!e su""ess o# n' s'ste% $e-en$e$ u-on t!e +i*our
&it! &!i"! t!e' &ere oser+e$ in $' to $' e%intion. E"ono%' %ens *ettin* t!e #ull
+lue #or %one' n$ ' re*ulrit' is %ent t!e s-en$in* o# %one' #or t!e -ur-ose -res"rie$
' l&. !e t&o re not ne"essril' t!e s%e t!in* #or it is "on"ei+le to s-en$ %one'
&it!out "onstitutionl irre*ulrit' n$ 'et &ste#ull'. !e re>uire%ent t!t t!e #un$s
llo"te$ to Ministr'/Di+ision, et". re s-ent #or t!e -ur-ose or -ur-oses #or &!i"! t!e' re
llo"te$ "onstitutes n i%-ortnt -rt o# t!e le*islti+e "ontrol o+er e-en$iture. !is

DAO/FSD
 %0

"ontrol &oul$ e ren$ere$ nu*tor' i# t!e ee"uti+e ut!orit' sn"tione$ --li"tion o# #un$s
#or -ur-oses ot!er t!n t!ose ut!orie$ ' t!e le*islture. It &s, t!ere#ore, t!e $ut' o# t!e
0rin"i-l A""ountin* O##i"er to ensure t!t t!e e-en$iture #lls &it!in t!e %it o# *rnt
or n --ro-rition. 9!ile sn"tionin* e-en$iture !e s!oul$ ensure ' issuin* ne"essr'
instru"tions to !is suor$intes t!t t!e re>uire%ents o# t!e rele+nt rules n$ re*ultions re
#ull' %et n$ t!t t!e --ro+l o# t!e Ministr' o# Finn"e is otine$, &!ere ne"essr'
2.%7 !e --ro-rition ""ounts o# t!e Fe$erl Go+ern%ent re "onsi$ere$ ' t!e
0uli" A""ounts Co%%ittee, &!i"! inter2li is l&'s keen to kno& t!e "se o# --rent
&ste n$ etr+*n"e in $%inistrtion. !e Co%%ittee nor%ll' e-e"ts t!t t!e 0rin"i-l
A""ountin* O##i"er &oul$ stis#' t!e% t!t t!e -olit' --ro+e$ ' t!e le*islture !s een
"rrie$ out &it! $ue re*r$ to e"ono%' n$ to #urnis! t!e% &it! e-lntions o# n'
e%-le to t!e "ontrr' to &!i"! t!eir ttention %i*!t !+e een $r&n. He s!oul$,
t!ere#ore, -ersonll' look into t!e #inn"il %tters s !e &oul$ e ns&erle #or lit' in
%tters o# "ontrol o+er e-en$iture in"lu$in* t!t on t!e -rt o# !is suor$intes. For t!is
-ur-ose, !e s!oul$ ensure t!t neit!er !e nor !is suor$intes $isre*r$ t!e instru"tions
issue$ ' Go+ern%ent #ro% ti%e to ti%e #or t!e -ro-er utilistion o# #un$s -l"e$ t !is
$is-osl. !e -rin"i-le o# -ersonl ns&erilit' is not --li"le in "se in &!i"! t!e
0rin"i-l A""ountin* O##i"er !s een o+er2rule$ ' t!e Minister. It %' so%eti%es !--en
t!t t!e 0rin"i-l A""ountin* O##i"er is o+er2rule$ ' !is Minister on %tter o# i%-ortn"e
##e"tin* t!e Finn"il $%inistrtion o# !is Ministr'/Di+ision n$ is re>uire$ to tke
"ourse o# "tion &!i"! !e re*r$s s in"onsistent &it! !is $uties s 0rin"i-l A""ountin*
O##i"er. In su"! "ses !e &oul$ not !esitte to resu%it t!e "se to t!e Minister2in2C!r*e
e-linin* !o& t!t -rti"ulr "ourse o# "tion is in"onsistent &it! !is $uties s t!e 0rin"i-l
A""ountin* O##i"er. In t!e -er#or%n"e o# t!ese $uties t!e 0rin"i-l A""ountin* O##i"er
s!oul$ not !esitte to "onsult t!e Finn"il A$+iser tt"!e$ to t!e Ministr'/Di+ision. It is
essentil t!t t!ere s!oul$ e "losest "ont"t n$ "oo-ertion et&een t!e $%inistrti+e
Ministr'/Di+ision n$ t!e Ministr' o# Finn"e.
FINANCE AND ACCOUNTS OFFICER6
2.%9 In e"! Ministr'/Di+ision t!ere is De-ut' Se"ret r' or Se"tion O##i"er
$esi*nte$ s Finn"e n$ A""ounts O##i"er. He is res-onsile #or $+isin* 0rin"i-l
A""ountin* O##i"er on ll #inn"il, u$*etr' n$ ""ounts %tters n$ is un$er t!e
$%inistrti+e "ontrol o# t!e Ministr'/ Di+ision "on"erne$. His $uties n$ res-onsiilities re
s un$er
>i? Coor$intion n$ internl s"rutin' o# t!e u$*et esti%tes o# re"ei-ts n$
e-en$iture o# t!e Ministr'/Di+ision in"lu$in* Ne&2Ite% Stte%ents in ""or$n"e &it! t!e
<u$*et Cll Cir"ulr #ro% t!e Finn"e Di+ision n$ -ro-osls #or $$itionl #un$s to e %et
out o# t!e su--le%entr' *rnt1
>ii? Consoli$tion o# Annul De+elo-%ent 0ro*r%%e n$ to ensure t!t t!e
$e+elo-%ent s"!e%es o# t!e Ministr'/Di+ision re -re-re$ in ""or$n"e &it! t!e
-res"rie$ -ro"e$ure n$ instru"tions1
>iii? o ten$er $+i"e in t!e $ele*te$ #iel$, &!ere "lle$ u-on1

DAO/FSD
 %3

>i/? o -ro"ess, in ""or$n"e &it! t!e -res"rie$ -ro"e$ure, ll "ses reltin* to

t!e non2$ele*te$ #iel$, #orei*n e"!n*e n$ $e%n$s #or su--le%entr' *rnts, &!i"! re
re>uire$ to e re#erre$ to t!e %in Finn"e Di+ision t!rou*! t!e Finn"il A$+iser1
>/? -ro-er %intenn"e o# ""ounts n$ t!eir ti%el' re"on"ilition &it! t!e "tuls
o# t!e Au$it De-rt%ent n$ %intenn"e o# 7Liilit' Re*ister in t!e Ministr'/Di+ision, its
Att"!e$ De-rt%ents n$ suor$inte o##i"es n$ to &t"! t!e -ro*ress o# t!e e-en$iture
n$ re"ei-ts n$ #urnis!in* %ont!l' #i*ures o# $e-rt%entl e-en$iture to t!e Finn"il
A$+iser ' t!e t&ent' #irst o# t!e %ont! #ollo&in* t!e %ont! to &!i"! t!e $t relte1
>/i? All &ork reltin* to 0uli" A""ounts Co%%ittee n$ u$it oser+tions on
--ro-rition ""ounts n$ ensurin* "o%-lin"e &it! t!e Co%%ittee oser+tions n$
re"o%%en$tions1
>/ii? to eer"ise internl "!e"ks on irre*ulrities, &ste n$ #ru$ in ter%s o# -r
3 o# Generl Finn"il Rules, @ol. I1 n$
>/iii? to ensure "o%-lin"e o# ll ot!er rules n$ or$ers "ontine$ in t!e Fe$erl
resur' Rules, Generl Finn"il Rules n$ instru"tions issue$ ' t!e Finn"e Di+ision
#ro% ti%e to ti%e.
REFERENCE TO FINANCIAL ADVISERFINANCE DIVISION6 ---
2.0= >a? In "ses &!ere re#eren"e to t!e Finn"il A$+iser is ne"essr', t!e Finn"e
n$ A""ounts O##i"er S!oul$ ensure t!t
>i? t!e re#eren"e is rell' ne"essr' un$er t!e rules or instru"tions 1
>ii? t!e "se is -ro-erl' e%ine$ in ""or$n"e &it! t!e rele+nt rules n$
or$ers1 n$
>iii? t!e #"ts o# t!e "se n$ t!e -oint o# re#eren"e re "lerl' stte$ in sel#2
"ontine$ note or o##i"e %e%orn$u%, &!i"! s!oul$ e su%itte$ in $u-li"te.
>&? !e Finn"e n$ A""ounts O##i"er s!oul$ lso #urnis! su"! #urt!er $t n$
-ro+i$e su"! #urt!er in#or%tion s %' e ske$ #or ' t!e Finn"il A$+iser #or t!e -ro-er
$is-osl o# t!e issues re#erre$ to !i%.
>"? Si%ilrl', in "ses &!ere t!e Finn"il A$+iser !s to re#er "se to n' ot!er
9in* o# t!e Finn"e Di+ision, !e s!oul$ $o so, &it!out #urt!er re#eren"e to t!e
$%inistrti+e Ministr'/Di+ision in ""or$n"e &it! t!e instru"tions $etile$ o+e.
FINANCIAL ADVISER6 -----
2.01 >i? For e"! Ministr'/Di+ision t!ere is Finn"il A$+iser &it! su"! su--ortin*
o##i"ers n$ st## s %' e ne"essr' #or $+isin* t!e Se"retr'2in2C!r*e on ll #inn"il,
u$*etr' n$ ""ounts %tters. Finn"il A$+isers re un$er t!e $%inistrti+e "ontrol o#
t!e Ministr' o#. Finn"e n$ re -i$ #ro% t!e <u$*et Grnt o# t!e Finn"e Di+ision n$
eer"ise -o&ers o# oint Se"retr' o# t!t Ministr' in reltion to t!e Ministr'/Di+ision to
&!i"! t!e' re tt"!e$. !e %tters reltin* to t!e inter-rettion, --li"tion n$ reltion
o# ser+i"e re*ultions n$ llo"tions o# #orei*n e"!n*e "ontinue to e t!e res-onsiilit' o#
t!e Ministr' o# Finn"e n$ su"! "ses re sent $ire"tl' to t!e Finn"e Di+ision (Re*ultion
9in*) n$ not route$ t!rou*! t!e Finn"il A$+isers. On t!e &' "k "ses -ss t!rou*!
t!e Finn"il A$+iser.

DAO/FSD
 %4

In t!e -er#or%n"e o# !is $uties t!e 0rin"i-l A""ountin* O##i"er s!oul$ not !esitte to
"onsult Finn"il A$+iser tt"!e$ to t!e Ministr'/ Di+ision. It is essentil t!t t!ere s!oul$
e "lose "ont"t n$ "oo-ertion et&een t!e $%inistrti+e Ministr'/Di+ision n$ t!e
Ministr' o# Finn"e.
>ii? !e %in i% n$ oe"t o# t!e F.A 7s s"!e%e is to %ke +ille re$'
#inn"il $+i"e to t!e 0rin"i-l A""ountin* O##i"ers o# t!e Ministries/Di+isions n$ to
ren$er ssistn"e to t!e% in t!e #ollo&in* #iel$s.
>a? 0ro"essin*o# t!e $e+elo-%ents"!e%e1
>&? S"rutin'o# u$*et -ro-osls1
>"? E%intion o#-ro-osls o#t!e utono%ousor*nitions reltin*
to #inn"il
%tters et"1
>:? en$erin* $+i"e in "ses #llin* outsi$e t!e
el$#i o# $ele*te$ -o&er
s1 n$
>!? Ren$erin* ser+i"es in ll %tters o# -'%ent n$ 6 %tters ##e"tin*
""ounts or n' %tter tou"!in* -ro-riet' n$ re*ulrit' o# t!e trns"tion.
>iii? In or$er to %ke t!e role o# t!e Finn "il A$+isers %ore e##e "ti+e n$
%enin*#ul it is ne"essr' t!t t!e Finn"il A$+isers re "losel' sso"ite$ &it! t!e &orkin*
o# t!e "on"erne$ Ministr'/Di+ision, t!eir Att"!e$ De-rt%ents, suor$inte o##i"es n$
utono%ous or*nitions/ "or-ortions. Also, t!e' s!oul$ e in+ol+e$ in i%-ortnt
ssi*n%ents, -roe"ts n$ %tters reltin* to #inn"il %n*e%ent o# t!e Ministries/

Di+isions1 t!eir Att"!e$

or*nitions/"or-ortions. De-rt%ents, suor$inte o##i"es n$ utono%ous

ROLE AND POWERS OF TE FINANCIAL ADVISERS6

2.02 n$er t!e eist in* or$er s, t!e -o&er s s-e"i#ie$ elo& re eer"i se$ ' t!e
Finn"il A$+isers/De-ut' Finn"il A$+isers et" in res-e"t o# Ministries/Di+isions to &!i"!
t!e' re tt"!e$
>A? CURRENT >NON-DEVELOPMENT? E<PENDITURE6
>i? Pr++al ;+r S'l!!#ar $ Gra# i r!!"# +; '!(!"#!: !(!:i#'r!.
0ro-osls #or Su--le%entr' Grnt &ill e e%ine$ ' t!e Finn"il A$+iser "on"erne$ like
ot!er e-en$iture -ro-osls.
>ii? L'' Pr+/ii+.0ro-osl &!i"! is inten$e$ to e #inn"e$ #ro%
lu%-su% -ro+ision &ill e #inll' e%ine$ n$ $is-ose$ o# ' t!e Finn"il A$+isers.

>iii? R!-ar+ria#i+ +; ;':.!e -o&ers o# --ro-rition n$ re2--ro-rition

o# t!e Finn"e Di+ision, s set out in Seril No. o# Anne II to t!e Ministr' o# Finn"e
O.M. No. F. 3() R. 3625 $te$ 33t! Mr"!, 3453, &ill e eer"ise$ ' t!e Finn"il
A$+isers.
>i/? Sa"#i+ +; E(!:i#'r!.0o&ers o# t!e o##i"ers o# Finn"e Di+ision to
sn"tion e-en$iture *inst ut!orise$ u$*et -ro+ision &ill e s in$i"te$ elo&

6
Finn"e Di+ision DO No F 3 (3) R. 36253 $te$ 6t! Ferur', 3453.

DAO/FSD
 %5

Sr R!"'rri N+-r!"'rri R.
R.

3 SOs(E-en$iture) 3, 6,

6 D'.Se"retries/DFAs , 3,,

ointSe"retries/FAs. No li%it, e"e-t t!t "ses in+ol+in*

i%-ortnt issues o# -oli"' %' e su%itte$
to t!e A$$itionl Finn"e Se"retr'
(E-.)/Finn"e Se"retr'/ Finn"e Minister.

>B? DEVELOPMENT SCEMES6

>a? Finn"il A$+isers &ill e sso"ite$ &it! t!e -ro"essin* o# ll t!e
$e+elo-%ent s"!e%es #ro% e*innin* to en$. !e' &ill e res-onsile #or t!e #ollo&in*
>i? S"rutin' n$ --ro+l o# $e+elo-%ent s"!e%es o# t!e Fe$erl Go+ern%ent
"ostin* elo& Rs. 3. %illions (non2re"urrin*) n$ Rs. 3. %illion (re"urrin*) &!i"! $oes
not re>uire su%ission to t!e Centrl De+elo-%ent 9orkin* 0rt'. <e#ore, !o&e+er,
""or$in* !is --ro+l, F.A. &ill "onsult S (De+.) &!ere ne"essr', to ensure -oli"'
"oor$intion s in () elo&.
>ii? S"rutin' o# ll ot!er De+elo-%ent S"!e%es s-onsore$ ' t!e Fe$erl
Ministries/Di+isions #or "onsi$ertion o# t!e Centrl De+elo-%ent 9orkin* 0rt'. In "se,
FAs re stis#ie$ &it! t!e #inn"il s-e"ts o# t!e s"!e%es re>uirin* re#eren"e to t!e Centrl
De+elo-%ent 9orkin* 0rt', t!e' &oul$ "ler t!e s"!e%es #or su%ission to t!e 0lnnin*
Co%%ission (CD90) n$ t!e Ministries "on"erne$ &ill %ention t!is #"t in t!e -ro#or% o#
t!e s"!e%e or in t!e "o+erin* letters &it! &!i"! t!e s"!e%es re sent to t!e 0lnnin*
Di+ision. <ut i# t!e FAs !+e so%e oser+tions/"o%%ents on t!e s"!e%es, t!ese s!oul$
in+ril' e "o%%uni"te$ to S (De+)/A$$itionl Se"retr' (E-.) #or
-resenttion/$is"ussion in t!e %eetin* o# t!e C7D90.
>&? !e 0oli"' "oor$intion in re*r$ to $e+elo-%ent &ork &oul$ e t!e
res-onsiilit' o# t!e De+elo-%ent 9in*. !e De+elo-%ent 9in* &ill lso ensure t!e
#ollo&in*
>i? !e s"!e%e #its in#o t!e o+erll $e+elo-%ent -ln.
>ii? !e s"!e%e $oes not "ls! &it! n' ot!er s"!e%es o# n' ot!er
Ministr'/Di+ision/De-rt%ent eit!er in -rin"i-le or in $etil n$ t!t t!ere is no
"ontr$i"tor' -oli"' ein* #ollo&e$ in s"!e%es o# t&o $i##erent
Ministries/Di+isions/De-rt%ents.

DAO/FSD
 %7

>iii? !ere is no $u-li"tion in t!e s" !e%es o# t!e +rious Ministries/

Di+isions/De-rt%ents ot! in %or &ork n$ in $etile$ &orkin*.
>"? Meetin*s o# t!e De+elo-%ent 9orkin* 0rties s!ll e tten$e$ '
>i? t!e oint Se"retr' (De+.) in res-e"t o# s"!e%es "ostin* Rs. 3. %illion
or %ore ut less t!n Rs. . %illion (non2re"urrin*) n$ o+er 3. %illion (re"urrin*)1 n$
>ii? !e A$$itionl Se"retr' Finn"e (E-.) in res-e"t o# s"!e%es "ostin* Rs.
. %illion or %ore.
>C? WRITE OFF OF LOSSES6

!e "se
#inll' ' o#
t!e&ritin*
o##i"erso##
o# o#
t!elosses %',
Finn"e on e!l#
Di+ision o# t!e Finn"e
s in$i"te$ Se"retr', e $is-ose$ o#
elo&
(i) De-ut' Se"retr'/DFAs/ OSD o# Cses o# losses not e"ee$in* Rs. 3,
i$enti"l rnk.

(ii) ointSe"retr'/FAs. No li%it e"e-t t!t "ses in+ol+in*

i%-ortnt issues o# -oli"' or $e-r
tures #ro%
i%-ortnt -rin"i-les %' e su%itte$ to
A$$itionl Finn"eSe"retr' (E-.).
>D? REPRESENTATION OF FINANCE DIVISION AT VARIOUS
COMMITTEESMEETINGS6
FAs ""re$ite$ to t!e $%inistrti+e Ministries/Di+isions &ill re-resent t!e Finn"e Di+ision,
t t!e --ro-rite le+el, t +rious Co%%ittees/ %eetin*s. 9!ere t!e Finn"e Se"retr' or t!e
A$$itionl Finn"e Se"retr' (E-.) %' !i%sel# like to tten$ -rti"ulr %eetin*, rele+nt
rie# s!ll e -re-re$ ' t!e F.A. "on"erne$ n$ su%itte$ to t!e Finn"e Se"retr' or t!e
A$$itionl Finn"e Se"retr' (E-.).
o# Finn"e Di+ision O.M. No. F. 3 () R236/5 $te$ 33t! Mr"!. 3453.

POWER OF SANCTIONING PROJECTS

2.0% !e sn"tionin* -o&ers o# +rious ut!orities re in$i"te$ elo& 222

A'#*+ri#$ Sa"#i+iP+8!r

ECNEC All s"!e%es "ostin* o+e Rs. . %illion (non2re"urrin*).

CD90 Fe$erl s"!e%es "ostin* et&een Rs. 3. to Rs. . %illion (non2

re"urrin*) sue"t to t!e "on$ition t!t t!e Ministr' o# Finn"e $oes
not $is*ree.

Fe$erl Ministries All s"!e%es "ostin* elo& Rs. 3. %illion (non2re"urrin*). !is
-o&er &ill e sue"t to t!e #ollo&in* "on$itions
>i? !e Ministr' "on"erne$ s!ll "rete -ro-er -lnnin* n$
%onitorin* unit &it!in t!e or*ni
tion n$ set u- $e-rt%entl
$e+elo-%ent &orkin* -rt' in &!i"! re-resentti+e o# t!e Ministr'

DAO/FSD
 %9

o# Finn"e s!oul$ lso e in"lu$e$.

>ii? !e Ministr' o# Finn"e $oes not $is*ree &it! t!e $e"ision
o# t!e De-rt%entl De+elo-%ent 9orkin* 0rt'. In "se t!ere is
$is*ree%ent t!e s"!e%e &ill e su%itte$ to t!e CD90/ECNEC.
>iii? A "o-' o# 0C2I o# t!e s"!e%e s!ll e #urnis!e$ to t!e 0lnnin*
n$ De+elo-%ent Di+ision t lest 3 $'s e#ore t!e %eetin* o#
t!e De-rt%entl De+elo-%ent 9orkin* 0rt'. !e 0lnnin* n$
De+elo-%ent Di+ision &ill lso !+e t!e ri*!t to e-ress t!e ri*!t to
e-ress t!eir +ie&s on t!e 0C23 n$ to tten$ t!e %eetin* o# t!e
De-rt%entl De+elo-%ent 9orkin* 0rt'.
>i/? A "o-' o# t!e s"!e%e #inll' --ro+e$ ' t!e De-rt%entl
De+elo-%ent 9orkin* 0rt' &ill e -ro%-tl' #urnis!e$ to t!e 0lnnin*
n$ De+elo-%e nt Di+ision n$Ministr' o# Finn"e (De+elo-%ent
9in*).

Co%%er"il Or*nitions All s"!e%es "ostin* elo& Rs 3. %illion (non2re"urrin*)

!+in* Finn"e n$/or Rs.3. %illion (re"urrin*) &it! t!e "on"urren"e o# t!e
Me%er/Dire"tor Ministr' o# Finn"e. !e -o&er is sue"t to t!e "on$itions
--ointe$ in "onsulttion %entione$ *inst Fe$erl Ministries.

&it! t!e Finn"e Di+ision.

Cor-ortions/Non All s"!e%es "ostin* elo& Rs. . %illion (non2re"urrin*) n$/or

Co%%er"il Or*nitions Rs. 3. %illion (re"urrin*). !e -o&er is sue"t tot!e "on$itions
!+in* Dire"tor Me%er %entione$*instFe$erl Min istries.
Finn"e --ro+e$ '
Finn"e Di+ision.

Nort!ern Ares Coun"il. All s"!e%es "ostin* elo& Rs. 3. %illion (non2re"urrin*) n$/or
Rs. 6. %illion (re"urrin*). !e -o&er &ill e sue"t to t!e
"on$itions %entione$ *inst Fe$erl Ministries.

Isl%$ De+elo-%ent All s"!e%es "ostin*elo& Rs.3. %illion (non2re"urrin*) n$/or

9orkin* -rt'. Rs. 6.7 %illion (re"urrin*). !e -o&er &ill e sue"t to t!e
"on$itions %entione$ *inst Fe$erlMinistries.

FAADC.
All s"!e%es "ostin* elo& Rs. 3. %illion (non2re"urrin*),
n$/or Rs. 6. %illion (re"urrin*). !e -o&ers &ill e sue"t to

DAO/FSD
 0=

t!e "on$itions %entione$ *inst Fe$erl Ministries.

Go+ernor N9F0 e%-o&ere$ to sn"tion FAA s"!e%e to t!e

FAA
etent -er%issile in res-e"t o# 0ro+in"il s"!e%es, i.e., ll
FAA s"!e%es "ostin* u- to n$ in"lu$in* Rs. . %illion
(non2re"urrin*) #ter t!e' !+e een -ro"esse$ ' t!e 0D90.

DELEGATION OF POWERS6
2.00 A$$itionl -o&ers !+e een "on#erre$ on t!e Ministries n$ Di+isions +i$e
Anneure II to t!e Ministr' o# Finn"e O.M. No. F. 3() R. 36/5 o# 33t! Mr"!, 3453, s
%en$e$ #ro% ti%e to ti%e. !ese "n e eer"ise$ ' t!e% sue"t to
>a? !e +ililit' o# #un$s ' +li$ --ro-rition #ro% &it!in t!e sn"tione$
u$*et *rnt1
>&? !e #orei*n e"!n*e, &!ere re>uire$ #ro% &it!in t!e llo"tion o# #orei*n
e"!n*e sn"tione$ #or t!e%.
!e #inn"il -o&ers lre$' "on#erre$ on t!e% un$er t!e F.Rs. n$ GFRs -rior to t!e
intro$u"tion o# ne& s'ste% &ill "ontinue to e eer"ise$ ' t!e%. !ese -o&ers %' e
eer"ise$ ' t!e Ministries/Di+isions &it!out "onsultin* t!eir Finn"il A$+isers. !e
$+i"e, i# n', *i+en ' t!e Finn"il A$+isers in su"! "ses, is not in$in* n$ %' e o+er2
rule$ ' t!e Se"retr' o# t!e Ministr'/Di+ision "on"erne$.
2.03. !e $%inistrti+e Ministries/Di+isions re lso e%-o&ere$ to $ele*te su"! o#
t!eir -o&ers s %' e --ro-rite to t!e He$s o# Att"!e$ De-rt%ents n$ suor$inte
o##i"es un$er t!e% s #ollo&s
>i? <' t!e Se"retries o# t!e $%inistrti+e Ministries/Di+isions, to t!e o##i"ers
suor$inte to t!e% in t!e Ministries/Di+isions, &it!out "onsultin* t!eir Finn"il A$+iser 1.
>ii? <' t!e Se"retries o# t!e $%inistrti+e Ministries/Di+isions to ot!er o##i"ers
suor$inte to t!e% in "onsulttion &it! t!eir Finn"il A$+iser 1
>iii? <' t!e He$s o# De-rt%ents, to o##i"ers suor$inte to t!e%, in t!eir
!e$>urters o##i"e &it!out "onsultin* t!e Finn"il A$+iser 1

>i/? <' t!e He$s o# De-rt%ents, to ot!er o##i"ers suor$inte to .t!e% in

"onsulttion &it! t!e Finn"il A$+iser.
In res-e"t o# t!e s"!e%es reltin* to "urrent e-en$iture &!i"! !+e een -re-re$ in $etil
n$ in"lu$e$ in t!e u$*et e-en$iture sn"tions %' e ""or$e$ ' t!e $%inistrti+e
Ministries/Di+isions &it!out t!e "on"urren"e o# t!e Ministr' o# Finn"e. 9!ere lu%-su%
-ro+ision is %$e in t!e u$*et e-en$iture sn"tion "n e *i+en &it! t!e "on"urren"e o#
t!e Finn"il A$+iser to t!e etent o# !is -o&ers s oint Se"retr' o# t!e Ministr' o#
Finn"e. Cses &!i"! re e'on$ t!e -o&ers o# t!e Finn"il A$+isers re to e su%itte$ '
!i% to t!e Finn"e Se"retr' #or !is "on"urren"e.

DAO/FSD
 01

2.04 !e $+i"e *i+en ' t!e Finn"il A$+isers in "ses &!i"! $o not #ll &it!in t!e
-o&ers $ele*te$ to t!e $%inistrti+e Ministries/Di+isions is in$in*. In "se t!e $+i"e o#
t!e Finn"il A$+iser is not ""e-tle to t!e Ministries/Di+isions, t!e Se"retr' o# t!e
Ministr'/Di+ision %' tke u- t!e "se &it! A$$itionl Finn"e Se"retr' (E-.), Finn"e
Se"retr' or t!e Minister "on"erne$ %' tke it u- &it! t!e Finn"e Minister.
BUDGETARY PROCEDURE6
2.05 !e u$*et is n essentil instru%ent o# #inn"il "ontrol. !e s"rutin' o# ll
e-en$iture -ro-ose$ ' t!e Ministries/Di+isions t!rou*! t!e Finn"il A$+iser is
un$ertken ' t!e Finn"e Di+ision s -re2u$*et eer"ise. !e u$*et -ro-osls s!oul$,
t!ere#ore, e "re#ull' s"rutinie$ ' t!e Finn"il A$+iser e#ore *reein* to u$*et
-ro+ision. On"e -ro+ision #or e-en$iture !s een %$e in t!e u$*et n$ t!e u$*et !s
e"o%e e##e"ti+e t!e Ministries/Di+isions !+e ut!orit' to sn"tion e-en$iture #ro% &it!in
t!e sn"tione$ u$*et *rnt n$ sue"t to t!e #inn"il -o&ers $ele*te$ to t!e%. o enle
t!e% to issue e-en$iture sn"tion &it!out #urt!er "onsulttion &it! Finn"il A$+iser, in
"ses &it!in t!eir #inn"il "o%-eten"e, t!e Ministries/Di+isions s!oul$ ensure t!t ite%2
&ise $etils re s!o&n ot! in 0rt I n$ 0rt II Esti%tes. !e u$*et -ro"e$ure to e
#ollo&e$ is s un$er
>i? <u$*etin* ein* "ontinuous -ro"ess, t!e -re-rtion o# t!e u$*et s!oul$
e*in &ell !e$ o# t!e 'er to &!i"! it reltes. !e -ro-osls #or estlis!%ent n$ ot!er
ite%s o# e-en$iture s!oul$ e "lere$ &it! t!e Finn"il A$+iser s n$ &!en t!e -ro-osls
re re$'.
>ii? 0rt I o# t!e u$*et n$ 0rt II Esti%tes n$ ne& ite%s stte %ents re to e
#inll' s"rutinie$ ' t!e Finn"il A$+isor.He &ill issue to t!e <u$*et 9in* o# t!e Finn"e
Di+ision n$ t!e A""ountnt Generl, 0kistn Re+enues, "o-ies o# t!e u$*et or$ers in
res-e"t o# 0rt I Esti%tes n$ +eri#ie$ "o-ies o# ne& ite%s Stte%ents in res-e"t o# 0rt II
Esti%tes. !e $%itte$ 0rt I ? 0rt II esti%tes, s!oul$ e "o%-ile$ to*et!er in t!e
7De%n$s7 ' t!e Finn"e n$ A""ounts O##i"er, n$ sent t!rou*! t!e Finn"il A$+iser to t!e
<u$*et 9in* o# t!e Finn"e Di+ision.
>iii? Esti%tes o# re+enue re"ei-ts n$ "-itl re"ei-ts s!oul$ in t!e #irst instn"e
e "oor$inte$ n$ s"rutinie$ ' t!e Finn"e n$ A""ounts O##i"er n$ #ter +eri#i"tion n$
--ro+l ' t!e Finn"il A$+iser sent to t!e <u$*et 9in* o# t!e Finn"e Di+ision.
>i/? Lu%- su% -ro+ision s!oul$ not e -ro-ose$ e"e-t in t!e %ost e"e-tionl
"ir"u%stn"es &!i"! s!oul$ e re"or$e$. 9!ere su"! -ro+ision !s een %$e e-en$iture
t!ere#ro% s!oul$ e sn"tione$ onl' &it! t!e -rior "on"urren"e o# t!e Finn"il A$+iser. In
"se lu%-su% -ro+ision #or te%-orr' -osts t!e Finn"il A$+iser "n eer"ise !is -o&er
to t!e etent +ille to !i% s oint Se"retr' o# t!e Finn"e Di+ision. Cses e'on$ t!ose
-o&ers !+e to e su%itte$ to t!e A$$itionl Finn"e Se"retr' (E-en$iture)/Finn"e
Se"retr' #or "on"urren"e.
%
>/? As *enerl -oli"' no llo"tion s!ll e -ro+i$e$ in t!e AD0 #or
ne&/un--ro+e$ $e+elo-%ent s"!e%es e"e-t in t!e %ost e"e-tionl "ir"u%stn"es &!i"!

"..# Finn"e Di+ision O.M No.F. 3() R. 3625 $te$ 33t! Mr"!, 3453.

DAO/FSD
 02

s!ll in+ril' e re"or$e$ ot! in t!e <u$*et s &ell s in t!e AD0 <ooks. Releses *inst
su"! -ro+isions s!ll, !o&e+er, e %$e onl' #ter --ro+l o# su"! ne& s"!e%es ' t!e
"o%-etent ut!orit' n$ &it! t!e -rior --ro+l o# t!e Finn"il A$+iser7s Or*nition
"on"erne$.
0
>/i? Si%ilrl' no se"tor &ise lu%- su% llo"tion s!ll e %$e in t!e AD0 s
*enerl -oli"', e"e-t in %ost e"e-tionl "ir"u%stn"es &!i"! s!ll in+ril' e
re"or$e$ .7In res-e"t o# su"! lu%-su% -ro+isions, t!e s-onsorin*
Ministries/Di+isions/De-rt%ents "on"erne$ s!ll in+ril' #urnis! list o# --ro+e$
S"!e%es in$i"tin* i#ur"tion o# t!e lu%-su% llo"tion *inst e"! s"!e%e to F
As/0lnnin* Di+ision n$ ot!er Or*nition "on"erne$. Releses *inst t!is -ro+ision &ill
e %$e &it! t!e -rior --ro+l o# Finn"il A$+iser.
3
>/ii? All releses *inst t!e llo"tion -ro+i$e$ in t!e AD0 #or in$i+i$ul
s"!e%es s !+e lre$' een --ro+e$ #or%ll' ' t!e "o%-etent ut!orit' or !+e een
*i+en nti"i-tor' --ro+l ' t!e C!ir%n, ECNEC, &ill lso e %$e &it! t!e -rior
--ro+l o# FA7s Or*nition "on"erne$.
>/iii? De%n$s #or Su--le%entr' Grnts s!ll not e %$e, e"e-t in
etror$inr' "ir"u%stn"es, #or &!i"! #ull usti#i"tion s!ll e #urnis!e$ to t!e Finn"il
A$+iser/Finn"e Di+ision &it! resons &!' t!e $$itionl e-en$iture "oul$ not e #oreseen
t t!e ti%e o# su%ittin* o# -ro-osls #or u$*et -ro+ision. No. e-en$iture s!ll e in"urre$
&it!out t!e -rior "on"urren"e o# t!e Finn"il A$+iser/Finn"e Di+ision.
>i(? Forei*n E"!n*e u$*et s!ll e -re-re$ in ""or$n"e &it! t!e
instru"tions issue$ ' t!e Eternl Finn"e 9in* #ro% ti%e to ti%e.

GENERAL INSTRUCTIONS REGARDING PREPARATION OF BUDGET6

2.07 !e Annul <u$*et Stte%ent "ontinin* t!e esti%te$ nnul re+enue n$
e-en$iture to*et!er &it! t!e ll ot!er re"ei-ts n$ $isurse%ents risin* ot! l 0kistn
n$ ro$, is li$ e#ore t!e Ntionl Asse%l'. !e %teril on &!i"! t!e u$*et n$
De%n$s #or Grnts re se$ is otine$ ' t!e Ministr' o# Finn"e in t!e #or% o# $etile$
esti%tes su%itte$ ' ot!er Ministries, &!i"! in turn $e-en$ #or t!e %teril on !e$s o#
$e-rt%ents, !e$s o# o##i"es n$ ot!er o##i"ers, &!o "olle"t t!e re+enue or in"ur
e-en$iture. !e A""ountnt Generl is res-onsile #or ren$erin* su"! ssistn"e in t!e
-re-rtion, "!e"k n$ "onsoli$tion o# <u$*eP Esti%tes n$ De%n$s #or Grnts s %' e
settle$ ' t!e Ministr' o# Finn"e in "onsulttion &it! t!e Au$itor Generl o# 0kistn, !e
#or% o# t!e u$*et n$ De%n$s #or *rnts is li$ $o&n ' t!e Ministr' o# Finn"e n$ no
ltertion o# rrn*e%ent or "lssi#i"tion "n e %$e &it!out t!eir --ro+l.

t!
".f Finn"e $i+ision O.M. No, F. 3() R. 3625 $te$ 33 Mr"!,

t!
c.f Finn"e $i+ision O.M. No, F. 3() R. 3625 $te$ 33 Mr"!,

DAO/FSD
 0%

2.09 In #r%in* u$*et esti%tes t!e esti%tin* ut!orities s!oul$ eer"ise t!e ut%ost
#oresi*!t. All ite%s o# re"ei-ts n$ e-en$iture t!t "n e #oreseen s!oul$ e -ro+i$e$ #or
un$er t!e -ro-er !e$s. !is e!orttion to s!o& #oresi*!t s!oul$ not, !o&e+er, e tken s
n in+ittion to -ro+i$e #or unne"essr' ite%s o# e-en$iture. 9!ile "re s!ll e tken to
see t!t ll ite%s o# e-en$iture t!t "n e #oreseen re -ro+i$e$ #or, it is e>ull' essentil
t!t t!e %ount o# t!e -ro+ision is restri"te$ to &!t is rell' ne"essr'. !e Ministr' o#
Finn"e "n n$ $oes eer"ise its ri*!t to e"ise or re$u"e t!e -ro+ision #or n' ite% &!i"! it
t!inks unusti#ile, (A s"ienti#i" sis !s to e e+ol+e$ to s"rutinise t!e u$*et -ro-osls).

!e$eter%inin*
#or -st le+el o#t!e
"tul e-en$iture/-ro+ision
-ro+isions #or t!e net 'erisut
no it$out,
!s its'li%ittions
n$ lr*e,&!en
t!e usul 'r$sti"k
it "o%es to
nor%l e-en$iture n$ usti#i"tion, t!ere#ore, nee$s to e e%ine$ on %erits. 0' n$
llo&n"es (in"lu$in* re"retion llo&n"e) "n e sue"te$ to stri*!t rit!%eti"l
"l"ultion. In -ro+i$in* #or stores n$ e>ui-%ent it is ne"essr' to ensure t!t t!e esti%tes
re se$ on --ro+e$ n$ &orkle nor%s #or t!e su--l' n$ re-l"e%ent o# "onsu%le
stores n$ s-re -rts, s &ell s #or t!e su--l' o# ne& e>ui-%ent, n$ t!t t!e' re -ro-erl'
tie$ u- &it! t!eir -ri"e s"!e$ules. !e esti%tes in ll "ses s!oul$ tke into ""ount t!e
ite%s lre$' in sto"k. !e i% is t!t t!e u$*et -ro+ision s!oul$ !+e rtionl sis n$
s!oul$ e &orke$ out &it! -ru$en"e n$ ll -re"ution.

2.3= !e si" rules #or t!e -re-rtion o# t!e $etile$ esti%tes re s #ollo&s.
>i? t!e esti%tes s!oul$ e -re-re$ on t!e sis o# &!t is e-e"te$ to e "tull'
re"ei+e$ or -i$ (un$er sn"tion) $urin* t!e ensuin* 'er, in"lu$in* rrers o# -re+ious 'ers
n$ not onl' t!e $e%n$s or t!e liilit' #llin* $ue &it!in t!e 'er. In ot!er &or$s t!e
esti%tes s!oul$ in"lu$e ll re"ei-ts n$ -'%ents $urin* t!e "o%in* 'er, irres-e"ti+e o# t!e
#"t t!t su"! re"ei-ts or -'%ents relte to t!e trns"tions o# t!t 'er or t!e -re+ious
'ers. For instn"e, %terils to e or$ere$ in Au*ust, 5 ut not e-e"te$ to e -i$ #or till
Au*ust, 55 &ill e -ro+i$e$ #or in t!e u$*et esti%tes #or t!e 'er 3455254 n$ not in t!e
esti%tes #or t!e 'er 345255. Si%ilrl' re+enue $ue in Au*ust, 345 ut not e-e"te$ to e
re"ei+e$ in t!e tresur' till Au*ust, 3455 &ill e -ro+i$e$ #or in t!e re"ei-t esti%tes #or t!e
'er 3455254 n$ not 345255.
>ii? !e esti%tes s!oul$ not s!o& %erel' t!e2 net re"ei-ts or net "!r*es. !e
*ross trns"tion in t!e "se o# ot! re"ei-ts n$ "!r*es in e"! $e-rt%ent s!oul$ e s!o&n
se-rtel'. Re"ei-ts re to e esti%te$ s re"ei-ts on t!e re"ei-t si$e o# t!e esti%tes n$
e-en$iture on t!e e-en$iture si$e. It is not -er%issile to $e$u"t re"ei-ts #ro% "!r*es or
"!r*es #ro% re"ei-ts n$ #r%e esti%tes o# net re"ei-ts or net "!r*es. !e -r"ti"e o#
#r%in* esti%tes on *ross n$ not on net sis enle$ t!e Le*islture to eer"ise
"ontrol o+er e-en$iture &!i"! it "oul$ not $o i# t!e ee"uti+e --ro"!e$ t!e Le*islture #or
ut!orit' %erel' #or t!t -rt o# t!e e-en$iture &!i"! "oul$ not e %et #ro% re"ei-ts. et in
"ertin "ses u$*etin* is on net sis. For instn"e, re#un$s o# re+enue re $e$u"te$ #ro%
*ross "olle"tion n$ t!e esti%tes re -re-re$ onl' #or t!e net re"ei-ts, t!e reson ein* t!t
re#un$s $o not rell' re-resent t!e e-en$iture.
>iii? No -ro+ision s!oul$ e %$e in 0rt I #or ite%s o# e-en$iture not "o+ere$
' sn"tion, eit!er *enerl or s-e"i#i". I# n' -ro+ision is "onsi$ere$ ne"essr' #or n'

DAO/FSD
 00

unsn"tione$ ite%, it s!oul$ e in"lu$e$ in 0rt II. It s!oul$ on no ""ount e in"or-orte$ in

0rt I (Stn$in* n$ Flu"tutin* C!r*es).
>i/? n$er t!e -ro+ision 70' o# o##i"ers7 n$ 70' o# Estlis!%ent7 $etils s!oul$
e #urnis!e$ in se-rte #or% (GFR2I) s!o&in* n%es, $esi*ntion, in"re%ents $ue, et".
>/? In t!e "se o# sn"tione$ estlis!%ent, &!et!er -er%nent or te%-orr', #ull
%ount o# t!e -'2in"lu$in* in"re%ents &!i"! re likel' to e $r&n ' t!e in"u%ents on
$ut' $urin* t!e -erio$ s!oul$ e -ro+i$e$1

>/i? 9!ere no Le+e Reser+e eists -ro+ision s!oul$ e %$e #or le+e slr'
ot! #or t!e o##i"ers n$ t!e estlis!%ent on t!e sis o# -st "tuls,7 re*r$ ein* -i$ to
n' ne& #"tor.
>/ii? 0ro+ision s!oul$ not e %$e #or t!ose &!o re on $e-uttion or re
ot!er&ise sent n$ re not likel' to return in t!e 'er #or &!i"! esti%tes re ein*
-re-re$, ut t!e n%es o# su"! -ersonnel s!oul$ e s!o&n in For% GFR I.
>/iii? No -ro+ision s!oul$ e %$e #or -osts &!i"! it !s een $e"i$e$ to le+e
un#ille$ or &!i"! !+e een ke-t in e'n"e s %esure o# e"ono%'. I# it is $esire$Q to
re+i+e n' o# su"! -osts -rior "onsent o# t!e Ministr' o# Finn"e s!oul$ e otine$ e#ore
%kin* n' -ro+ision in t!e esti%tes on t!is ""ount1
>i(? For ll #ie$ re"o+eries n$ #ie$ -'%ents (ot!er t!n estlis!%ent
"!r*es) t!e sn"tion #iin* t!e %ount s!oul$ e >uote$1

E+er' $e-rt%ent s!oul$ -ro+i$e, #or t!e &!ole re"ei-ts n$ "!r*es &it!
>(? #inll'1
&!i"! it $els
>(i? No lu%-su% -ro+ision s!oul$ e %$e e"e-t, &it! t!e "on"urren"e o#
Ministr' o# Finn"e, in %ost e"e-tionl "ir"u%stn"es, t!e resons #or &!i"! s!oul$ e
re"or$e$ in &ritin*1
>(ii? 0ro+ision #or losses s!oul$ not e %$e in t!e esti%tes. I# !o&e+er, t!e
nture o# &ork o# $e-rt%ent is su"! t!t losses %ust e re*r$e$ s ine+itle e"! 'er,
-ro+ision %' e %$e &it! t!e s-e"il sn"tion o# t!e Ministr' o# Finn"e in e"! "se1
>(iii? t!e esti%tes o# re"ei-ts n$ +r'in* "!r*es s!oul$ not e %erel'
rit!%eti"l +er*e o# t!e lst t!ree 'ers7 #i*ures, t!e +er*e is *ui$e, ut it s!oul$ not
e tken solutel'1 n$
>(i/? lu%- $e$u"tion S!oul$ e %$e i# s+in*s re nti"i-te$ #or -osts likel'
to re%in +"nt or #or ot!er resons.
TIME TABLE AND DETAILED PROCEDURE FOR PREPARATION OF BUDGET
ESTIMATES6
2.31 !e nnul u$*et esti%tes s!oul$ e -re-re$ in ""or$n"e &it! t!e 7<u$*et
Cll7 letter issue$ ' t!e Ministr' o# Finn"e in O"toer e+er' 'er. Se-rte esti%tes !+e
to e -re-re$ in res-e"t o#
>i? Re"ei-ts1
>ii? Non2De+elo-%ent E-en$iture1

DAO/FSD
 03

>iii? De+elo-%ent E-en$iture.

!e #ollo&in* $etile$ -ro"e$ure is to e #ollo&e$
RECEIPTS6 ---
!e esti%tes re to e -re-re$ in ""or$n"e &it! t!e #ollo&in* !e$s o# re"ei-ts2
!a:+;R!"!i# E#ia#iA'#*+ri#i!

0rin"i-l He$s o# Re+enue Centrl <or$ o# Re+enue.

Ot!er Re+enue Re"ei-ts/ C-itl A$%inistrti+e Ministries/ Di+isions.

Re"ei-ts.

Forei*nAi$ E"ono%i"A##irsDi+ision.

Det, De-osits n$ Re%ittn"e He$s. Finn"il A$+isers, Ministries o# De#en"e n$

Co%%uni"tions, Stte <nk o# 0kistn,
Centrl Dire"torte o# Ntionl S+in*s n$
A$%inistrti+e Ministries/Di+isions.

!e #irst -reli%inr', se"on$ -reli%inr' n$ #inl esti%tes s!oul$ e su%itte$ to

t!e Ministr' o# Finn"e on t!e -res"rie$ $tes. !ese &ill in"lu$e ot! internl n$ eternl
resour"es n$ &ill #or% t!e sis #or $eter%i nin* t!e sie o# Annul De+elo-% ent 0ln #or
t!e net 'er.
2.32 Esti%tes o# #orei*n lons n$ "re$its re re>uire$ to e su--orte$ ' $etils o#
in$i+i$ul -roe"ts n$ -ur-oses n$ re to e $r&n u- se-rtel' #or e"! o# t!e #ollo&in*
"te*ories
Cte*or'I. Lons#orFe$erl0roe"ts.

Cte*or' II. Lons #or -ur"!se o# Non2-roe"t "o%%o$ities.

Cte*or'III Lons#or0ro+in"il0roe"ts.

Cte*or'I@. Lons#orRil&'s.

Cte*or' @. Lons #or Autono%ous <o$ies, Lo"l Fun$s, et"., un$er

t!e Fe$erl Go+ern%ent.

Cte*or' @I Lons #or Autono%ous <o$ies, Lo"l Fun$s et". un$er

t!e 0ro+in"il Go+ern%ents.

Cte*or' @II. Lons #or "re$it A*en"ies #or 0ri+te Se"tor 0roe"ts.

DAO/FSD
 04

Esti%tes o# *urntee$ lons n$ "re$its re, !o&e+er, to e s!o&n se-rtel' #ro%

ot!er #orei*n lons n$ t!ese s!oul$ lso e su--orte$ ' $etils o# in$i+i$ul -roe"ts.
2.3% Esti%tes #or #orei*n i$ *rnts #ro% Countri es n$ s-e"ilise$ *en"ies su"! s
t!ose %entione$ elo& re to e su%itte$ &it! "o%-lete $etils
>a? Austrli,
>&? Cn$,
>"? For$ Foun$tion,
>:? .N. n$ its s-e"ilise$ A*en"ies.
>!? .S. AID, n$
>;? Ot!er "ountries (A*en"ies to e s!o&n se-rtel').
!e esti%tes o# #orei*n -roe"t ssistn"e, ot! lons n$ *rnts !+e to e #ull' tie$ u-
&it! t!e rele+nt -roe"ts n$ &!oll' re#le"te$ in t!e Annul De+elo-%ent 0ro*r%%e n$
t!e u$*et o# t!e "on"erne$ *en"ies o# t!e Fe$erl or 0ro+in"il or Autono%ous <o$ies.
!is s-e"t &ill nee$ to e #ull' tken "re o# ' t!e E"ono%i" A##irs Di+ision ' -re-rin*
t!e rele+nt esti%tes in "lose "onsulttion &it! t!e ee"utin* *en"ies o# t!ose -roe"ts. !e
ee"utin* *en"ies re re>uire$ to ##or$ ll ssistn"e to t!e E"ono%i" A##irs Di+ision in
t!is re*r$ so s to enle t!e% to su%it t!e esti%tes in ti%e.
!e -roe"tion o# ll #inn"il outl's $e+elo-%entl or non2$e+elo-%entl, "ll7s #or
"orre"t esti%tion o# resour"es n$ t!t t!e ti%e s"!e$ule #or t!e +rious st*es o# u$*et
%kin* is stri"tl' $!ere$ to. !ese s-e"ts s!oul$ e orne in %in$ ' ll esti%tin*
ut!orities. Furt!er it &ill #"ilitte t!e tsk o# t!e Finn"e Di+ision i# t!e esti%tes o#
re+enue n$ "-itl re"ei-ts re -re-re$ n$ #urnis!e$ in t!e -res"rie$ -ro#or%. !e
esti%tes in res-e"t o# Det, De-osits n$ re%ittn"es n$ ot!er "-itl re"ei-ts &ill "ontinue
to e -re-re$ s t -resent.
A$%inistrti+e Di+isions s!oul$ "oor$inte t!e esti%tes o# t!e $i##erent esti%tin*
ut!orities un$er t!e% n$ to su%it t!e +eri#ie$ n$ "onsoli$te$ esti%tes to t!eir
Finn"il A$+iser. !e Finn"il A$+isers &ill s"rutinie t!e esti%tes n$ #or&r$ t!e%
&it! t!eir "o%%ents to t!e <u$*et 9i n* ' t!e -res"rie$ $te $$resse$ to De-ut'
Se"retr' (Resour"es).
2.30 Esti%tes o# re"ei-ts ""ruin* to Go+ern%ent ' &' o# $i+i$en$s on in+est%ents
%$e in +rious utono%ous o$ies/"or-ortions, et", on -re#eren"e n$ or$inr' s!res
s!oul$ e su%itte$ &it! $etils %entionin* t!e rte o# $i+i$en$ #ie$ ' t!e Go+ern%ent on
su"! s!res, i# n'. !e resons #or non2in"lusion o# su"! re"ei-ts in t!e esti%tes on n'
s!ort#ll in t!e esti%tes on ""ount o# $i+i$en$ re"ei-t s!oul$ e #ull' e-line$.
NON-DEVELOPMENT E<PENDITURE6
2.33 <u$*et -re-rtion !s to e*in &ell !e$ o# t!e 'er to &!i"! it reltes. !e
-ro-osls #or estlis!%ents n$ ot!er ite%s o# e-en$iture re re>uire$ to e "lere$ ' t!e
$%inistrti+e *en"ies &it! t!eir Finn"il A$+isers s n$ &!en t!e' re re$' &it!out
&itin* #or t!e 7<u$*et Cll7 "ir"ulr #ro% t!e Ministr' o# Finn"e. It s!oul$ e ensure$ t!t
t!e <u$*et Esti%tes su%itte$ to t!e Finn"il A$+iser #or s"rutin' n$ ""e-tn"e "ontin

DAO/FSD
 05

onl' t!e *ree$ ite%s o# e-en$iture. !e "lssi#i"tion o# e-en$iture in ter%s o# #un"tions

n$ oe"ts s!oul$ e "orre"tl' s!o&n in t!e NISs. Due to "o%-uterition ne& #or%t o#
<O/NIS !s een $o-te$. !e instru"tions to #ill t!is #or%t s!oul$ e #ollo&e$ stri"tl'
REVISED ESTIMATES FOR TE CURRENT YEAR6
2.34 !e -re-rtion o# Re+ise$ Esti%tes #or t!e "urrent 'er s!oul$ -re"e$e t!e
#r%in* o# <u$*et Esti%tes #or t!e net 'er. !e #ollo&in* #"tors !+e to e tken into
""ount in -re-rin* t!e Re+ise$ Esti%tes

>i? A"tuls #or t!e #irst %ont!s o# t!e "urrent 'er1

>ii? !e "tuls #or t!e lst 5 %ont!s o# t!e -re+ious 'ers1
>iii? !e 36 %ont!s7 "tuls o# t!e -st t!ree 'ers1
>i/? Or$er issue$ or -ro-ose$ to e issue$ re*r$in*
>a? A--ro-rition or re--ro-rition &it!in t!e sn"tione$ *rnt1
>&? Ne& ite%s o# e-en$iture sn"tione$ t!rou*! su--le%entr' *rnts1 n$
>"? surren$ers lre$' %$e or likel' to e %$e $urin* t!e 'er.
>/? An' ot!er rele+nt #"tors.
An' in#or%tion re>uire$ #ro% t!e A""ountnt Generl in "onne"tion &it! t!ese esti%tes
s!oul$ e otine$ #ro% !i% se-rtel'.

2.35 9!ere Re+ise$ Esti%tes o# e-en$iture #or t!e "urrent #inn"il 'er e"ee$ t!e
sn"tione$ *rnt, it s!oul$ e stte$ &!et!er t!e in"rese !s een ut!orise$ ' "o%-etent
ut!orit' n$, i# so, tteste$ "o-ies o# t!e rele+ nt or$ers s!oul $ e --en$e$ to t!e
esti%tes. It s!oul$ lso e in$i"te$ !o& t!e in"rese is -ro-ose$ to e %et (i.e. '
re--ro-rition o# s+in*s &it!in t!e *rnt or t!rou*! su--le%entr' *rnt). !e re+ise$
esti%tes s!oul$ e ""o%-nie$ ' list o# su--le%entr' *rnts lre$' sn"tione$ n$
in"lu$e$ in t!e si$ Re+ise$ Esti%tes. 9!en t!e re+ise$ esti%tes re less t!n t!e
ut!orise$ *rnt resons #or s+in*s s!oul$ e *i+en. !ese re>uire%ents re --li"le to
ot! 0rt I n$ 0rt II Esti%tes.
BUDGET .ESTIMATES FOR TE ENSUING YEAR6
2.37 !e esti%tes re to e -re-re$ in t&o -rts
Par# I6 Reltes to stn$in* "!r*es &!i"! t!ou*! %' +r' #ro% 'er to 'er re not
$e-en$ent on t!e +olition o# t!e He$ o# De-rt%ent, e.*., -er%nent estli s!%ents (ot!
o##i"ers n$ st##), tr+ellin* n$ ot!er #ie$ llo&n"es n$ ot!er or$inr' "ontin*ent
e-en$iture.
Par# II6 Reltes to #res! "!r*es &!i"! %' in"lu$e ne& ite%s o# e-en$iture, su"!
s te%-orr' $$itions to eistin* estlis!%ents or to ser+i"es, #"ilities n$ or*nitions
&!i"! re eit!er "ontinue$ #ro% 'er to 'er on te%-orr' sis or !+e een ne&l'
sn"tione$ n$ !+e not een -ro+i$e$ #or in t!e "urrent 'er7s u$*et. Onl' t!ose -ro-osls
s!oul$ e in"lu$e$ &!i"! !+e lre$' een "lere$ &it! t!e Finn"il A$+iser. !ese s!oul$
e su%itte$ t!rou*! t!e Finn"il A$+iser in t!e #or% o# sel#2"ontine$ note/%e%orn$,
""o%-nie$ ' su--ortin* $etils to #"ilitte s"rutin'. Lu%-su% -ro+ision in t!e u$*et

DAO/FSD
 07

s!oul$ not e %$e or -ro-ose$ e"e-t in %ost e"e-tionl "ir"u%stn"es &!i"! s!oul$ e
in+ril' re"or$e$. As #r s -ossile ite%s un$er t!e oe"t "lssi#i"tion s!oul$ e
-ro-ose$ ""or$in* to t!e -res"rie$ $etile$ !e$s o# e-en$iture so t!t t!e nu%er o#
re#eren"es to t!e Finn"il A$+isers/Finn"e Di+ision is re$u"e$ to t!e %ini%u%.
0rt I Esti%tes re -re-re$ on -rinte$ #or%s su--lie$ ' t!e A""ountnt Generl in &!ose
"ir"le o# ""ount t!e e-en$iture is to e ooke$. !ese #or%s "ontin se-rte "olu%ns to
s!o&
>i? Co$e No. (Mor, %inor n$ $etile$ oe"ts)
>ii? !e "tuls o# t!e lst t!ree 'ers un$er e"! su2!e$ n$ $etile$ !e$.
!ese "tuls re re>uire$ to e #ille$ in ' t!e A""ountnt Generl.
>iii? A"tuls #or t!e lst ei*!t %ont!s o# t!e -re+ious 'er n$ t!e #irst #our
%ont!s o# t!e "urrent 'er.
>i/? !e sn"tione$ u$*et #or t!e "urrent 'er,
>/? !e re+ise$ esti%tes #or t!e "urrent 'er1 n$
>/i? !e u$*et esti%tes #or t!e ensuin* 'er.
!e "tuls o# t!e lst t!ree 'ers re note$ ' t!e A""ountnt Generl in t!e rele+nt
"olu%ns o# t!e #or%s sent out ' !i% to t!e esti%tin* ut!orities. !e esti%tin* ut!orities
#ill in t!e rest o# t!e "olu%ns. Sin"e t!e re+ise$ esti%tes, like t!e -st "tuls, re one o# t!e
%teril #"tors to e tken into ""ount in -re-rin* t!e u$*et esti%tes, t!e re+ise$
esti%tes s!oul$ e -re-re$ &it! *ret "re n$ s!oul$ in"lu$e or o%it t!e "o%%it%ents
t!t re likel' to %terilie or not likel' to %terilie $urin* t!e 'er
!e <u$*et Esti%tes o# non2$e+elo-%ent e-en$iture #or ensuin* 'er s!oul$ e
""o%-nie$ ' su"! $etils s no%inl rolls in t!e -res"rie$ #or%, "l"ultion o#
Allo&n"es, Honorriu%, et". n$ ot!er "!r*es so s to -er%it -ro-er s"rutin'. !e' s!oul$
#urt!er e su--orte$ ' "o%-rti+e stte%ent in For% S26 s!o&in* t!e -osition o# -st
t!ree 'ers "tuls, t!e sn"tione$ *rnt n$ t!e Re+ise$ Esti%tes #or "urrent 'er n$ t!e
-ro-ose$ <u$*et Esti%tes #or t!e net 'er.
BREA)-DOWN OF ESTIMATES TO BE INCLUDED IN TE DEMAND .FOR
GRANTS AND APPROPRIATION6
2.39. !e esti%tes o# e-en$iture in"lu$e$ in t!e <u$*et Esti%tes s!oul$ e roken
$o&n into 7C!r*e$7 n$ 7Ot!er t!n C!r*e$7 e-en$iture n$ lso s!oul$ s!o& Re+enue
A""ount E-en$iture se-rtel' #ro% De+elo-%ent E-en$iture.
BUDGET ESTIMATES IN RESPECT OF DEVELOPMENT E<PENDITURE6
2.4= !e re+ise$ esti%tes #or t!e "urrent 'er s!oul$ not e"ee$ t!e ori*inl u$*et,
esti%tes, -lus su--le%entr' *rnts lre$' sn"tione$ %inus surren$ers n$ s!ort#lls in
utilition o# #orei*n -roe"ts ssistn"e. !ese s!oul$ e ""o%-nie$ ' list o#
su--le%entries lre$' sn"tione$ n$ in"lu$e$ in t!e Re+ise$ Esti%tes.
2.41 !e esti%tes s!oul$ not in"lu$e n' s"!e%e &!i"! !s not een --ro+e$ in
""or$n"e &it! t!e -res"rie$ -ro"e$ure. Si%ultneousl' &it! t!e #or%ultion n$
su%ission o# t!eir Annul De+elo-%ent 0ro*r%%e to t!e 0lnnin* Di+ision, t!e

DAO/FSD
 09

$%inistrti+e Ministries/Di+isions s!oul$ su--l' "o-' o# t!eir -ro*r%%e to t!eir

res-e"ti+e Finn"il A$+iser. !is s!oul$ e ""o%-nie$ ' $etile$ e-en$iture esti%tes
#or u$*et -ro+ision in res-e"t o# in$i+i$ul -roe"ts. Ot!er rele+nt in#or%tion or %teril
s!oul$ e su--lie$ ""or$in* to t!e ti%e2tle.
2.42 In t!e "se o# on2*oin* -roe"ts, t!e esti%tes s!oul$ lso e ""o%-nie$ '
rele+nt #iles in &!i"! t!e u$*et -ro+isions #or t!e "urrent 'er &ere $%itte$. AH ne&
-roe"ts #or &!i"! u$*et -ro+ision is -ro-ose$ #or t!e #irst ti%e s!oul$ e su--orte$ ' t!e
rele+nt 0C2I or 0C2II For%. I# n' -ro+ision is to e %$e #or &ork e-en$iture se-rte
stte%ent in 009D For% s!oul$ lso e su%itte$. !e 9orks Di+ision &ill "o%-ile t!e%
""or$in* to in$i+i$ul $e+elo-%ent -roe"ts in"lu$e$ in t!e AD0 n$ #urnis! "o-' to t!e
<u$*et 9in* o# t!e Finn"e Di+ision &it!in t!ree $'s #ter t!e #inlition o# u$*et
esti%tes in res-e"t o# $e+elo-%ent -roe"t.
2.4% >i? &!en -ro-osin* u$*et esti%tes #or -roe"ts/s"!e%es in t!e AD0 it s!oul$ e
ensure$ t!t t!ere is no o+erl--in* s to t!e nture n$ s"o-e o# -roe"t/s"!e%e et&een
ite%s -ro-ose$ in t!e $e+elo-%ent n$ non2$e+elo-%ent u$*et. 9!ere "ertin
"ti+ities/o-ertions re to e "rrie$ out -rtl' t!rou*! t!e $e+elo-%ent u$*et n$ -rtl'
#ro% non2$e+elo-%ent u$*et "onsoli$te$ -i"ture s!oul$ e -resente$ to t!e Finn"il
A$+iser &!ile su%ittin* t!e u$*et esti%tes #or $e+elo-%ent e-en$iture. .
>ii? In or$er #ull' to su--ort t!e -ro+ision #or $e+elo -%ent e-en$iture, t!e
esti%tin* ut!orities s!oul$ #urnis! se-rte in#or%tion un$er t!e #ollo&in* !e$in*s
lon*&it! t!e esti%tes o# in$i+i$ul -roe"ts/s"!e%e to t!eir Finn"il A$+iser &!o #ter
s"rutin' &ill -ss it on to t!e <u$*et 9in* 222
>a? N%e o# t!e -roe"t/s"!e%e.
>&? E-e"te$ $te o# "o%-letion.
>"? 0!'si"l tr*ets en+is*e$ in t!e -roe"t/s"!e%e.
>:? E-en$iture to t!e en$ o# t!e -re+ious 'ers.
>!? 0er"ent*e o# "o%-letion till t! une o# t!e -re+ious 'er.
>;? Re+ise$ Esti%tes n$ tr*ets likel' to e "!ie+e$.
>? <u$*et esti%tes #or net 'er,
>*? r*ets -ro-ose$ #or net 'er.
>i? <sis #or $eter%inin* tr*ets #or t!e "urrent n$ net 'er (i.e. unit "ost or

n' ot!er unit o# %esure%ent).

9!en #urnis!in* t!e o+e in#or%tion t!e esti%tin* ut!orities s!oul$, s #r s
-ossile, s-e"i#' t!e -!'si"l tr*ets in >untitti+e ter%s (e.*., ro$ %ile*e to e
"onstru"te$, !os-itl e$s to e -ro+i$e$, nu%er o# ne& s"!ool sets to e %$e +ille,
"re*e to e "o+ere$ ' 0lnt -rote"tion %esures, et"., et".). In "ses &!ere >untitti+e
ssess%ent o# -!'si"l tr*ets is not #esile, t!e likel' "!ie+e%ents s!oul$ e s-e"i#ie$ in
ro$ $etils.
2.40 >i? Fir "o-ies o# Ne& Ite% Stte%ents in res-e"t o# ""e-te$ esti%tes o#
$e+elo-%ent e-en$iture s!oul$ e $istin"tl' %rke$ to in$i"te t!t t!e -ro+ision reltes to

DAO/FSD
 3=

$e+elo-%ent e-en$iture. !e "lssi#i"tion o# e-en$iture in ter%s o# #un"tions n$ oe"ts

s!oul$ e "orre"tl' s!o&n on t!e NISs. Due to "o%-uterition ne& #or%t to N3S !s
een $o-te$. !e instru"tions to #ill t!is s!oul$ e #ollo&e$ stri"tl'.
>ii? <u$*et or$ers in res-e"t o# 0rt I esti%tes reltin* to ll Cir"les o# ""ount
issue$ ' t!e Finn"il A$+isers s!oul$ e $$resse$ to t!e A""ountnt Generl, 0kistn
re+enues, Isl%$. <u$*et or$ers issue$ t!ere#ter, i# n', s!oul$ e $$resse$ to t!e
Finn"e Di+ision (<u$*et 9in*). Isl%$. Co-ies o# ll <u$*et Or$ers issue$ in res-e"t o#
0rt I esti%tes &!et!er e#ore or #ter t!e 3t! Mr"! s!oul$ in+ril' e sent to t!e
Finn"e Di+ision (<u$*et 9in*) Isl%$ in $u-li"te lon*&it! "o-ies o# t!e rele+nt 0rt
I esti%tes n$ %e%orn$u% e-linin* t!e +ritions et&een
>a? Current 'er7s sn"tione$ *rnt n$ t!e Re+ise$ Esti%tes s $%itte$1 n$
>&? !e $%itte$ <u$*et Esti%tes #or t!e "urrent 'er n$ t!ose #or t!e net 'er.
>iii? !e u$*et or$ers s!oul$ not e in t!e #or% %erel' o# %o$i#i"tions to t!e
esti%tes Su"! or$ers on 0rt 3 Esti%tes #or t!e net 'er s!oul$ in+ril' *i+e $etils o#
""e-te$ -ro+ision t!t &ill --er in t!e Detils o# De%n$s #or Grnts n$ A--ro-ritions
n$ s!oul$ lso s!o&
>a? !e nu%er o# -osts in e"! *r$e n$ relte$ -ro+ision un$er t!e
Estlis!%ent C!r*es1
>&? !e -ro+ision #or $i##erent oe"ts o# e-en$iture un$er t!e 7Re*ulr
Allo&n"es7 n$ ot!er ite%s o# e-en$iture #or%erl' "lssi#ie$ s "ontin*ent "!r*es 1 n$
>"? !e $etils o# re"o+eries, i# n', s!oul$ in+ril' e s!o&n ' s-e"i#i"
no%en"lture
>i/? Fir "o-ies o# ll NISs s!oul$ e sent to t!e Finn"e Di+ision (<u$*et 9in*)
s &ell s to t!e A""ountnt Generl 0kistn Re+enues, Isl%$, ""o%-nie$ ' "o-'
o# %e%orn$u% e-linin* t!e +rition et&een () t!e <u$*et Esti%tes n$ t!e Re+ise$
Esti%tes #or t!e "urrent 'er n$ () t!e <u$*et Esti%tes #or t!e "urrent 'er n$ t!e
$%itte$ 0rt I <u$*et Esti%tes #or t!e net 'er. No <u$*et Or$er or N3S &oul$ e
""e-te$ &it!out t!e --ro+e$ Me%orn$u% e-linin* t!e +rition.
COMMUNICATION AND DISTRIBUTION OF GRANTS6
2.43 !e Grnts +ote$ ' t!e Ntionl Asse%l', to*et!er &it! n' su%s sn"tione$ #or
non2+otle e-en$iture re "o%%uni"te$ ' t!e Ministr' o# Finn"e to t!e $%inistrti+e
Ministries/Di+isions/De-rt%ents, n$ t!e A""ountnt Generl "on"erne$ in t!e s!-e o#
lu%- su%s kno&n
De-rt%ents s -ri%r'
t!en rrn*e units o# --ro-rition.
t!e $istriution !e $%inistrti+e
o# sn"tione$ #un$s, Ministries
&!ere ne"essr' 7%on* n$
t!e
"ontrollin* n$ $isursin* o##i"ers suor$inte to t!e%. !e &!ole or -rt o# t!e
--ro-rition #or -ri%r' unit %' e -l"e$ t t!e $is-osl o# "ontrollin* or $isursin*
o##i"er. !e -ri%r' units %' lso e roken u- into nu%er o# se"on$r' units n$ t!e
--ro-rition #or n' o# t!ese &!oll' or in -rt, %' e -l"e$ t t!e $is-osl o#
suor$inte o##i"er. An --ro-rition is inten$e$ to "o+er ll t!e "!r*e, in"lu$in* t!e
liilities o# n' -re+ious 'er, to e -i$ $urin* t!e 'er or to e $uste$ in t!e ""ounts
t!ereo#. It "n e ut!orise$ ' "o%-etent ut!orit' t n' ti%e e#ore, ut not #ter t!e
e-ir' o# t!e #inn"il 'er.

DAO/FSD
 31

CONTROL OF E<PENDITURE6
2.44 !e ut!orit' $%inisterin* *rnt is ulti%tel' res-onsile #or &t"!in* t!e
-ro*ress o# e-en$iture on -uli" ser+i"es un$er its "ontrol n$ #or kee-in* e-en$iture
&it!in t!e *rnt. In or$er to kee- n e##e"ti+e "ontrol o+er t!e e-en$iture t!e $%inistrti+e
Ministries/De-rt%ents s!oul$ $o-t t!e -ro"e$ure li$ $o&n in Rule 54 o# t!e GFRs @ol. 3,
so t!t t!e -osition o# e-en$iture #ro% %ont! to %ont!, +i22+i, t!e --ro-rition %' e
ke-t un$er "onstnt re+ie& n$ suitle "tion %' e tken in res-e"t o# s+in*s n$ e"ess.
SURRENDER OF ANTICIPATED SAVINGS6
2.45 Durin* t!e "ourse o# #inn"il 'er He$ o# De-rt%ent or Disursin*
O##i"er %' #in$ t!t e-en$iture un$er -rti"ulr oe"t is likel' to e less t!n t!e
-ro+ision in t!e u$*et $ue to t!e #ollo&in* "uses
>a? "tul -ost-one%ent o# e-en$iture 1
>&? rel s+in*s $ue to e"ono%' 1 n$
>"? nor%l s+in*s $ue to ori*inl o+er2esti%tin* or on ""ount o# t!e usul
$%inistrti+e "uses.
2.47 !e s+in*s un$er () o+e s!oul$ not e utilise$ ' re2--ro-rition to %eet
ne& ite%s o# e-en$iture &it!out t!e sn"tion o# t!e "o%-etent ut!orit'. I# s+in*s un$er
() !+e een ##e"te$ $eliertel' to -ro+i$e #or n un#oreseen e%er*en"', t!ese s!oul$ not
or$inril' e utilie$ #or ne& ite%s o# e-en$iture. All nti"i-te$ s+in*s s!oul$ e
:

surren$ere$
o# e"! 'er to
in t!e
n'Go+ern%ent
"se, unless i%%e$itel' t!e' re
t!e' re re>uire$ #oreseen
to %eet ut not
e"esses lter
un$er t!not!er
so%e 3st unit
Mr"!or
units &!i"! re $e#initel' #oreseen t t!e ti%e (see -r 45, GFR, @ol I). Ho&e+er, s+in*s
""ruin* #ro% #un$s -ro+i$e$ #ter 3st Mr"! s!ll e surren$ere$ to Go+ern%ent
i%%e$itel' t!e' re #oreseen ut not lter t!n t! une o# e"! 'er. !e s+in*s s!oul$
not e !el$ in reser+e to %eet -ossile #uture e"esses.
2.49 It is ne+er $esirle to s-en$ t!e %one' in !urr' or in ill2"onsi$ere$ %tter
%erel' e"use it is +ille or in or$er to +oi$ t!e l-se o# *rnt. It is in t!e interest o#
-uli" ser+i"e t!t i# *rnt "nnot e utilise$ -ro#itl' it s!oul$ e surren$ere$. A rus! o#
e-en$iture -rti"ulrl' in t!e "losin* %ont!s o# t!e #inn "il 'er is re"! o# t!e
-rin"i-les o# #inn"il -ro-riet'.
RE-APPROPRIATION OF FUNDS6
2.5= Re2--ro-rition %ens t!e trns#er o# #un$s #ro% one unit o# --ro-rition to

not!er su"! unit.

o# t!e -o&ers !e re--ro-rition
$ele*te$ %'Di+isions
to t!e Ministries/ e sn"tione$ ' "o%-etent
+i$e ite% ut!orit'
o# t!e Anne II to in
t!eter%s
Ministr' o# Finn"e O.M. No. F. 3() R236/5,$te$ t!e 33t! Mr"!, 3453.
SUPPLEMENTARY GRANTS6
2.51 >i? Nor%ll' no e-en$iture s!oul$ e in"urre$ #or &!i"! no -ro+ision !s een
%$e in t!e ori*inl esti%te I#, !o&e+er, t n' st*e it is #oun$ t!t n e"ess is likel' to

:
Finn"e Di+ision Noti#i"tion No ()2Re* 36/53 $t 623625.

DAO/FSD
 32

o""ur o&in* eit!er to n un#oreseen e%er*en"' or un$er2esti%tin* or on ""ount o#

insu##i"ient llo&n"e #or #"tors le$in* to *ro&t! o# e-en$iture, t!e e-en$iture, i#
-ossile, s!oul$ eit!er e -ost-one$, or %et t!rou*! re2--ro-rition -ro+i$e$ t!e o##i"er
"on"erne$ is "o%-etent to $o so. I# neit!er t!e s+in*s re +ille nor t!e e-en$iture "n
e -ost-one$, n --li"tion s!oul$ e %$e to t!e Ministr' o# Finn"e ioi su--le%entr'
*rnt. !e --li"tion s!oul$ e ""o%-nie$ ' I nil e-lntion o# t!e reson #or t!e
e"ess n$ o# t!e i%-ossiilit' o# -ro+i$in* #un$s to %eet it #ro% &it!in t!e sn"tione$
u$*et *rnt.

>ii? !e A--li"tion s!oul$ e %$e ' t!e $te s %' e -res"rie$ ' t!e
Ministr' o# Finn"e #ro% ti%e7 to ti%e. !e Ministries/Di+isions/ De-rt%ents s!oul$ not,
!o&e+er, !ol$ u- --li"tions till t!e lst $te, ut #or&r$ e"! --li"tion to t!e Ministr'
o# Finn"e s soon s it is kno&n t!t Su--le%entr' Grnt &ill e ne"essr'. On re"ei-t o#
n --li"tion, t!e Ministr' o# Finn"e &ill re+ie& t!e -osition o# t!e *rnt s &!ole &it!
re#eren"e to t!e kno&n "tuls o# t!e 'er to2$te n$ "tuls n$ esti%tes #or t!e -re+ious
'ers. I# #ter t!e e%intion o# t!e Ministr' o# Finn"e is "on+in"e$ t!t t!e e-en$iture
"n neit!er e -ost-one$ nor "n e %et #ro% s+in*s un$er ot!er oe"ts n$ t!t
su--le%entr' *rnt is ne"essr', $e%n$ &ill e -l"e$ e#ore t!e Ntionl Asse%l' s
soon s it is -r"ti"le.
2.52 >a? 8ee-in* in +ie& t!e o+e -rin"i-les, t!e re>uest #or su--le%entr' *rnt
s!oul$ e %$e in sel#2"ontine$ su%%r' to e si*ne$ ' t!e Se"retr' "on"erne$ in !is
"-"it' s t!e 0rin"i-l A""ountin* O##i"er. !e su%%r' s!oul$ "ontin t!e #ollo&in*
in#or%tion
>i? otl e-en$iture in+ol+e$ in t!e -ro-osl in t!e "urrent 'er n$ t!e
#ollo&in* 'ers ot! re"urrin* n$ non2re"urrin*.
>ii? Clssi#i"tion o# t!e e-en$iture &!et!er it is 7C!r*e$ on t!e Fe$erl
Consoli$te$ Fun$7 or ;Ot!er E-en$iture; n$ lso &!et!er it is Re+enue e-en$iture or
$e+elo-%ent e-en$iture
>iii? An nl'sis o# t!e u$*et *rnt to &!i"! t!e e-en$iture is $eitle
in$i"tin*
>a? A%ounts -ro+i$e$ oe"t2&ise1
>&? 0rti"ulrs o# e-en$iture lre$' in"urre$ un$er e"! oe"t1 n$
>"? 0rti"ulrs o# "o%%it%ents (in"lu$in* sn"tions lre$' issue$) n$
-ln o# e-en$iture un$er e"! oe"t #or re%inin* -rt o# t!e #inn"il 'er.
>i/? Detile$ usti#i"tion o# t!e -ro-osl n$ resons &!' -ro+ision &s not
%$e in t!e u$*et.
>/? !e resons &!' so%e o# t!e "onte%-lte$ e-en$iture t (iii) (") o+e
"nnot e $ro--e$/"urtile$ to ""o%%o$te t!e -resent -ro-osl.
>/i? !e resons &!' t!e -ro-ose$ e-en$iture "nnot e -ost-one$ to
suse>uent 'er.
>&? !e su%%r' %' e #or&r$e$ to t!e Finn"il A$+iser "on"erne$ &!o &ill
e%ine t!e -ro-osl n$ su%it it to t!e A$$itionl Finn"e Se"retr' (E-en$it ure) &it!

DAO/FSD
 3%

!is re"o%%en$tions. I# t!e -ro-osl is --ro+e$ ' t!e Ministr' o# Finn"e, ne"essr'
sn"tion &ill e issue$ ' t!e Ministr'/Di+ision "on"erne$ un$er inti%tion to t!e <u$*et
9in* o# t!e Minis tr' o# Finn"e. !e sn"t ion lette r &ill stte t!t it issues &it! t!e
"on"urren"e o# t!e Finn"e Di+ision n$ "o-' o# t!e sn"tion &ill e en$orse$ to Au$it '
t!e De-ut' Finn"il A$+iser "on"erne$.
AUDIT REPORT AND APPROPRIATION ACCOUNTS6
2.5% >i? n$er Arti"le 33 o# t!e Constitution, t!e Au$itor2Generl o# 0kistn is
re>uire$ to su%it to t!e 0resi$ent t!e re-orts reltin* to t!e ""ounts o# t!e Fe$ertion, &!o
"uses t!e% to e li$ $o&n e#ore t!e Ntionl Asse%l'. A""or$in*l' n Au$it Re-ort n$
t!e u$ite$ ""ounts in t!e #or% o# --ro-rition A""ounts o# t!e entire e-en$iture (@ote$
or C!r*e$) o# t!e Go+ern%ent #or e"! #inn"il 'er re -re-re$. !e Au$it Re-ort
"ontins su"! "o%%ents on t!e re*ulrit' n$ -ro-riet' o# e-en$iture s re $ee%e$
ne"essr' n$ -ro-er s result o# u$it in+esti*tions. It lso rin*s to t!e noti"e o# t!e
Le*islture t!e result o# u$it o# ll tr$in*, %nu#"turin* n$ -ro#it n$ loss ""ounts n$
ln"e s!eets ke-t in res-e"t o# Go+ern%ent "o%%er"il or >usi2"o%%er"il un$ertkin*.
<esi$es, it in"lu$es t!e re-ort &!i"! t!e Au$itor2Generl is re>uire$ to %ke on !is
e%intion o# n' re"ei-ts n$ ""ounts o# stores n$ sto"k &it! su"! "o%%ents s !e %'
t!ink #it on n' i%-ortnt irre*ulrit' $is"o+ere$ in t!e "ourse o# u$it o# su"! re"ei-ts n$
""ounts.
>ii? !e --ro-rition ""ounts %inl' $e-en$ on e-lntion #urnis!e$ ' t!e
Ministries/Di+isions/De-rt%ents to t!e A""ountnt Generl s to t!e "use o# +ritions
et&een t!e --ro-rition n$ e-en$iture. !e e-lntion in res-e"t o# +ritions et&een
--ro-rition n$ e-en$iture n$ o# n' --rent #ilure to .eer"ise $e>ute #inn"il
"ontrol o+er e-en$iture s!oul$ e "on"ise, ""urte n$ #ull' in#or%ti+e. @*uel' &or$e$
-!rses s $ue to ;o+er2esti%tin*; ;"o+ere$ ' re--ro-rition; or ;re--ro-rition -ro+e$
in$e>ute or unne"essr'; s!oul$ e +oi$e$. In n' "se, t!e 0uli" A""ounts Co%%ittee
is intereste$ to kno& &!et!er t!e +rition &s ine+itle n$ &!et!er it "oul$ not !+e een
#oreseen.
PUBLIC ACCOUNTS COMMITTEE6
2.50 At t!e "o%%en"e%ent o# e"! session, Stn$in* Co%%ittee o# t!e Le*islture,
t t!e Centre n$ in t!e 0ro+in"es res-e"ti+el', is "onstitute$ #or t!e -ur-ose o# s"rutinisin*
t!e --ro-rition ""ounts n$ t!e u$it re-ort t!ere on in ter%s o# Arti"le 33 o# t!e
Constitution. !e Co%%ittee "onsists o# %e%ers ele"te$ ' t!e Le*islture. !e ter% o#
o##i"e o# %e%ers o# t!e Co%%ittee is one 'er, ut n' %e%er is eli*ile #or re2ele"tion.

!e C!ir%n
e>ulit' is on
o# +otes ele"te$ ' t!e t!e
n' %tter, Co%%ittee
C!ir%n#ro%
!s %on*
se"on$itsor%e%ers. In t!e
"stin* +ote. "se o# nt!e
In En*ln$,
"on+ention is t!t &ell kno&n %e%er o# t!e O--osition is ele"te$ s C!ir%n so t!t
t!ere %' e -ro-er o--ortunit' #or re+ie& n$ "riti"is%, i# ne"essr', o# t!e #inn"il
-ro"ee$in*s o# Go+ern%ent o# t!e $'.
2.53 !e A""ountnt Generl is not %e%er, ut is usull' in+ite$ to tten$ t!e
%eetin*s o# t!e 0ro+in"il 0uli" A""ounts Co%%ittee. In t!e "se o# t!e Centrl 0uli"
A""ounts Co%%ittee t!e Au$itor Generl is si%ilrl' in+ite$.

DAO/FSD
 30

2.54 !e %in #un"tion o# t!e Co%%ittee is to see t!t t!e %one' *rnte$ ' t!e
Le*islture !s een s-ent ' t!e Ee"uti+e &it!in t!e s"o-e o# t!e $e%n$. !is %ens t!t
t!e Co%%ittee !s to stis#' itsel# t!t
>i? !e %one' re"or$e$ s s-ent *inst t!e *rnt &s "tull' s-ent n$ is not
lr*er t!n t!e %ount *rnte$1
>ii? !e %one' !s not een s-ent #or -ur-ose not --ro+e$ ' t!e Le*islture1
n$

>iii? !ere re no ot!er irre*ulrities in t!e s-en$in* o# -uli" %one' ' t!e
Ee"uti+e.
2.55 Stri"tl' s-ekin*, t!e Co%%ittee is "on"erne$ onl' &it! +ote$ e-en$iture, ut '
"on+ention &!i"! !s een oser+e$ e+er sin"e t!e intro$u"tion o# 0uli" A""ounts
Co%%ittee, t!e Co%%ittee $els &it! ot! +ote$ n non2+ote$ e-en$iture. In "se &!ere
""ounts o# re"ei-ts n$ o# stores n$ sto"k re u$ite$ ' t!e Au$itor GenerT t!e
Co%%ittee lso "onsi$ers t!e u$it re-orts t!ereon in %u"! t!e s%e $etils s in t!e "se o#
e-en$iture.
2.57 !e Co%%ittee !s t!e -o&er to e%ine t!e re-resentti+es o# t!e .$e-rt%ents
"on"erne$ n$ to su%%on t!e o##i"ers %ore $ire"tl' res-onsile &!ene+er ne"essr'.!e
Co%%ittee is entitle$ to o##er "riti"is% n$ re"o%%en$tions u-on n' %tter $is"usse$ in
n --ro-rition ""ount or in t!e u$it re-ort t!ereon. <ut t!e Co%%ittee is not n ee"uti+e
o$'. It !s no -o&er, e+en #ter t!e %inutest e%intion n$ on t!e "lerest e+i$en"e, to

$isllo&
$el &it!n'
it ite% or to issue
$e>utel' n$ne-ress
or$er. It its
"no-inion
onl' "llt!ereon
ttentionn$
to n irre*ulrit'
re"or$ o# #ilure
its #in$in*s n$to
re"o%%en$tions.
2.59 A#ter it !s "o%-lete$ its e%intion o# t!e ""ounts t!e re"o%%en$tions o# t!e
Co%%ittee re e%o$ie$ in re-ort &!i"! is li$ e#ore t!e Le*islture. A $' is usull'
llotte$ #or t!e $is"ussion o# t!e re-ort &!en se+erl i%-ortnt -oints re rose &!i"! re o#
*ret interest to t!e *enerl -uli". In res-e"t o# ""ounts s-ent o+er n$ o+e t!e *rnt
ut!orise$ ' t!e Le*islture +otes re tken in e"! "se.

DAO/FSD
 33

CAPTER III
AUDIT
FUNCTIONS AND POWERS OF TE AUDITOR GENERAL OF PA)ISTAN6
%.1 In ter%s o# Arti"le 3:5 et se> o# t!e Constitution o# t!e Isl%i" Re-uli" o# 0kistn,
t!ere is n Au$itor2Generl, &!o is --ointe$ ' t!e 0resi$ent. He -er#or%s su"! #un"tions
n$ eer"ises su"! -o&ers n$ -re-res su"! re-orts in reltion to t!e e-en$iture n$
""ounts o# t!e Fe$ertion n$ o# t!e 0ro+in"es s %' e $eter%ine$ ' n A"t o# t!e
0rli%ent n$, until so $eter%ine$,, ' Or$er o# 0resi$ent. In -ursun"e o# Arti"les 3:5 n$
3:4 o# t!e Constitution, t!e ter%s n$ "on$itions o# ser+i"e o# t!e Au$itor Generl n$ !is
#un"tions n$ -o&ers, in reltion to t!e ""ounts o# t!e Fe$erl, t!e 0ro+in"es n$ ""ounts
o# t!e n' ut!orit' or o$' estlis!e$ ' t!e Fe$ertion or 0ro+in"e re li$ $o&n in t!e
0kistn (Au$it n$ A""ounts) Or$er, 34 -ro%ul*te$ s t!e 0resi$ent7s Or$er No. 63 o#
34 n$ s #urt!er %en$e$ #ro% ti%e to ti%e.

%.2 !e #un"tions n$ -o&ers o# t!e Au$itor Gener l s li$ $o&n in Arti "le 4, 3 n$
33 o# t!e 0resi$ent Or$er No. 63, 34, s %en$e$ #ro% ti%e to ti%e, re s un$er2
A-ACCOUNTS
>i? Au$itor Generl s!ll e res-onsile #or t!e kee-in* o# t!e ""ounts o# t!e
Fe$ertion o# e"! 0ro+in"e, ot!er t!n t!e ""ounts o# t!e Fe$ertion reltin* to De#en"e or
Ril&'s

DAO/FSD
 34

0ro+i$e$ t!t t!e 0resi$ent %', ' n' *enerl or s-e"il or$er, re>uire t!e Au$itor
Generl to kee- t!e ""ounts o# t!e Fe$ertion reltin* to De#en"e or Ril&'s or t!e
""ounts o# n' ut!orit' or o$' estlis!e$ ' t!e Fe$ertion or 0ro+in"e.
>ii? As res-e"ts ""ounts o# t!e Fe$ertion, t!e 0resi$ent n$ s res-e"ts ""ounts
o# 0ro+in"e, t!e Go+ernor %', #ter "onsulttion &it! t!e Au$itor Generl, %ke -ro+ision
' rules #or relie+in* t!e Au$itor Generl o# res-onsiilit' #or t!e kee-in* o# t!e ""ounts o#
n' -rti"ulr ser+i"e or $e-rt%ent.
>iii? !e 0resi$ent %', #ter "onsulttion &it! t!e Au$itor Generl, %ke
-ro+ision ' rules relie+in* t!e Au$itor Generl, o# res-onsiilit' #or kee-in* ""ounts o#
n' -rti"ulr "lss or "!r"ter.
>i/? !e Au$itor Generl s!ll, #ro% t!e ""ounts ke-t ' !i% n$ ' ot!er -ersons
res-onsile #or kee-in* -uli" ""ounts -re-re in e"! 'er ""ounts (in"lu$in*) in t!e "se
o# ""ounts ke-t ' !i%, --ro-rition ""ount s!o&in* t!e nnul re"ei-t n$ $isurse%ent
#or t!e -ur-oses o# Fe$ertion n$ o# e"! 0ro+in"e, $istin*uis!e$ un$er t!e res-e"ti+e !e$s
t!ereo#, n$ s!ll su%it t!ose ""ounts to t!e Fe$erl Go+ern%ent, or s t!e "se %' e, to
t!e Go+ern%ent o# t!e 0ro+in"e on su"! $tes s !e %', &it! t!e "on"urren"e o# t!e
Go+ern%ent "on"erne$, $eter%ine.
>/? !e Au$itor Generl s!ll "o%-l' &it! n' *enerl or s-e"il or$ers o# t!e
0resi$ent or, s t!e "se %' e, Go+ernor s to t!e !e$ o# ""ount un$er &!i"! n'
s-e"i#ie$ trns"tion or trns"tions o# n' s-e"i#ie$ "lss is, or is to e in"lu$e$

0ro+i$e$
%' e, t!t, e#ore
t!e Go+ernor s!ll issuin*
"onsult n' su"! or$er s #oresi$, t!e 0resi$ent or, s t!e "se
t!e Au$itor2Generl.

B-GENERAL FINANCIAL STATEMENT

It s!ll e t!e $ut' o# t!e Au$itor Generl to -re-re nnull' in su"! #or% s !e, &it!
t!e "on"urren"e o# t!e 0resi$ent, %' $eter%ine n$ to su%it to t!e 0resi$ent Generl
Finn"il Stte%ent in"or-ortin* su%%r' o# t!e ""ounts o# t!e Fe$ertion n$ o# ll t!e
0ro+in"es #or t!e lst -re"e$in* 'er n$ -rti"ulrs o# t!eir ln"es n$ outstn$in*
liilities n$ "ontinin* su"! ot!er in#or%tion s to t!eir #inn"il -osition s t!e 0resi$ent
%' $ire"t to e in"lu$e$ in t!e stte%ent.
C-AUDIT

I. It s!ll e t!e $ut' o# t!e Au$itor2Generl 2

>i? to u$it ll e-en$iture #ro% t!e re+enues o# t!e Fe$ertion n$ o# t!e
0ro+in"es n$ to s"ertin &!et!er %one's s!o&n in t!e ""ounts s !+in* een $isurse$
&ere le*ll' +ille #or n$ --li"le to t!e ser+i"e or -ur-ose to &!i"! t!e' !+e een
--lie$ or "!r*e$ n$ &!et!er t!e e-en$iture "on#or%s to t!e ut!orit' &!i"! *o+erns it1
>ii? to u$it ll trns"tions o# t!e Fe$ertion n$ o# t!e 0ro+in"es reltin* to $et,
$e-osits, sinkin* #un$s, $+n"es, sus-ense ""ounts n$ re%ittn"e usiness1

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>iii? to u$it ll tr$in*, %nu#"turin* n$ -ro#it n$ loss ""ounts n$ ln"e

s!eets ke-t ' or$er o# t!e 0resi$ent or o# t!e Go+ernor o# 0ro+in"e in n' $e-rt%ent o#
t!e Fe$erl Go+ern%ent or o# 0ro+in"e1 n$
>i/? to u$it t!e ""ounts o# n' ut!orit' or o$' estlis!e$ ' t!e Fe$ertion or
0ro+in"e1 n$ in e"! "se to re-ort to t!e 0resi$ent or, s t!e "se %' e, to t!e Go+ernor
on t!e e-en$iture trns"tions or ""ounts so u$ite$ ' !i%.
II !e Au$itor2Generl %', &it! t!e --ro+l o#. n$ s!ll, i# so re>uire$ ', t!e
0resi$ent or t!e Go+ernor o# n' 0ro+in"e, u$it n$ re-ort on
>a? !e re"ei-ts o# n' $e-rt%ent o# t!e Fe$erl Go+ern%ent or, s t!e "se %'
e, o# t!e 0ro+in"e1 n$
>&? !e ""ounts o# stores n$ sto"k ke-t in n' o##i"e or $e-rt%ent o# t!e
Fe$erl Go+ern%ent or, s t!e "se %' e, o# t!e 0ro+in"e.
III !e 0resi$ent or t!e Go+ernor o# 0ro+in"e %', #ter "onsulttion &it! t!e
Au$itor Generl %ke re*ultions &it! res-e"t to t!e "on$u"t o# u$its un$er "luse (6).
%.% !e 0kistn Au$it De-rt%ent -er#or%s ll su"! $uties n$ #un"tions s !+e een
ssi*ne$ to or re un$ertken ' t!e Au$itor Generl, ut sue"t to su"! s-e"il or *enerl
instru"tions t!t %' e issue$ ' !i% #ro% ti%e to ti%e.
%.0 In or$er to enle t!e Au$itor Generl to $is"!r*e !is #un"tions -ro-erl' !e s!oul$
e su--lie$ #ree o# "!r*e nnul u$*et esti%tes o# t!e Fe$ertion n$ 0ro+in"es n$ ll

ot!er -uli"tions
$o"u%ents or ooksissue$ ' t!e%.
&!i"! %' He s!oul$
e re>uire$ ' !i%lso e #urnis!e$
#or -re-rtion &it! in#or%tion
o# re-orts or ""ounts.or
!e Au$itor Generl !s lso t!e ut!orit' to ins-e"t n' tresur' or o##i"e res-onsile #or
t!e keenin* o# initil n$ susi$ir' ""ounts.
%.3 !e re-orts o# t!e Au$itor Generl, reltin* to t!e ""ounts o# Fe$ertion n$
0ro+in"es re su%itte$ to t!e 0resi$ent n$ Go+ernors res-e"ti+el', &!o "use t!e% to e
li$ e#ore t!e Le*islture "on"erne$. !e ""ounts n$ u$it re-orts so su%itte$ e%r"e,
esi$es t!e A--ro-rition A""ounts, t!e &!ole o# t!e ""ounts o# t!e Fe$erl Go+ern%ent or
o# t!e 0ro+in"es in"lu$in* ""ounts o# re"ei-ts n$ o# ll trns"tions reltin* to Det n$
Re%ittn"e !e$s.
GENERAL PRINCIPLES OF AUDIT6
%.4 !e -ri%r' #un"tion o# u$it is to +eri#' t!e ""ur"' n$ "o%-leteness o# ""ounts
so s to ensure t!t ll re+enue n$ re"ei-ts !+e een rou*!t to ""ount un$er -ro-er !e$
n$ t!t ll!e
"lssi#ie$. e-en$iture n$ re>uire$
Au$it is lso $isurse%ents !+et!e
to see t!t een ut!orise$,
#inl +ou"!e$ n$
""ount re-resents "orre"tl'
"o%-lete n$
true stte%ent, o# t!e #inn"il trns"tions it -ur-orts to e!iit. !is oe"t "n e "!ie+e$
t!rou*! n in$e-en$ent s"rutin'. A""or$in*l' t!e sttutor' -ro+isions -ertinin* to #un"tions
o# t!e Au$itor Generl #ull' re"o*nie !is in$e-en$en"e in t!e s-!ere o# u$it.
%.5 !e -uli" u$it !s $ul role. Firstl' on e!l# o# t!e Ee"uti+e Go+ern%ent to
"!e"k &!et!er its o##i"ers n$ ut!orities suor$inte to it "o%-l' &it! t!e or$ers issue$ ' it
in t!e $is"!r*e o# its res-onsiilit' to t!e Le*islture. Se"on$l', on e!l# o# t!e Le*islture,
to se"ure t!t t!e Ee"uti+e Go+ern%ent "ts in ""or$n"e &it! t!e l&.

DAO/FSD
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%.7 It is essentil t!t t!ere s!oul$ e "ler "ut $e%r"tion et&een t!e u$itoril n$
$%inistrti+e #un"tions. It is t!e Ee"uti+e Go+ern%ent &!i"! %kes #inn"il rules n$
or$ers n$ its suor$inte o##i"ils --l' t!e%. !e Au$it !s to see t!t t!e rules n$ or$ers
stis#' t!e -ro+isions o# t!e l& n$ re -ro-erl' --lie$ so s to e #ree #ro% u$it
oe"tions. It is not t!e #un"tion o# u$it to -res"rie s to &!t t!e rules or or$ers s!oul$ e.
!e "riti"is% o##ere$ ' t!e Au$it s!oul$ e li%ite$ to #inn"il s-e"ts n$ se$ on t!e
""ounts. It s!oul$ not eten$ to $%inistrti+e or ot!er s-e"ts. Nor t!e u$it s!oul$ o##er
n' su**estions s to !o& Go+ern%ent %' e etter "on$u"te$. Alt!ou*! t!e Ee"uti+e

Go+ern%ent
'et t!e Au$itis"n
itsel# res-onsile
rin* #orn'
to its noti"e en#or"in* e"ono%'
instn"e in t!e e-en$iture
o# &ste#ulness o# -uli"
or in#ru"tuous %one'
e-en$iture.
Go+ern%ent lso &el"o%es su**estions to -ro%ote e"ono%', se$ on in#or%tion #ro% t!e
""ounts. In s!ort t!e u$it o# t!e Au$itor Generl is #inn"il n$ not n $%inistrti+e
u$it.
AUDIT OF CLASSIFICATION6
%.9 One o# t!e -ri%r' $uties o# Au$it in e%inin* n ""ount is to +eri#' t!t ll
#inn"il trns"tions re -ro-erl' re"or$e$ in t!e ""ounts n$ re llo"te$ to t!e -ro-er
"o$es. It s!oul$ e ensure$ t!t no ;C!r*e$; e-en$iture s!oul$ e $eite$ to t!e ;@ote$;,
;"!r*e$; n$ +i"e2+ers. Alt!ou*! t!e ulti%te ut!orit' #or $eter%inin* t!e #un"tion "u%2
oe"t "o$e un$er &!i"! trns"tion is to e in"lu$e$ rests &it! t!e 0resi$ent, ut Au$it, in
its u$itoril "-"it', !s e+er' ri*!t to "riti"ise t!e +li$it' o# "lssi#i"tion, &!i"! is
in"onsistent &it! t!e -ro+ision in t!e u$*et or &!i"! ren$ers t!e ""ounts in"orre"t or
%isle$in* re-resenttion o# t!e #"ts.
%.1= It s!oul$ lso e re%e%ere$ t!t t!e $e"ision &!et!er e-en$iture s!oul$ e %et
#ro% "urrent re+enues or #ro% orro&e$ %one' rests &it! t!e Ee"uti+e 2"u% Le*islture. It
is ne+ert!eless, t!e $ut' o# Au$it to -oint out t!e o""sions on &!i"! t!e "lssi#i"tion o#
e-en$iture et&een re+enue n$ $e+elo-%ent e-en$iture or its $istriution et&een
"urrent re+enue n$ lon #un$s --ers to e "ontrr' to t!e $i"ttes o# soun$ n$ -ru$ent
#inn"il $%inistrtion.
AUDIT OF E<PENDITURE
%.11 !e u$it o# e-en$iture on Go+ern%ent ""ount is t!e res-onsiilit' o# t!e
0kistn Au$it De-rt%ent ut it &ill #"ilitte t!e &ork o# t!e Ee"uti+e to *ret etent i#
t!e essentil re>uire%ents o# Au$it re kno&n to it. !ere "n e lot o# s+in* in t!e ti%e
n$ lour n$ sustntil "orres-on$en"e +oi$e$, i# t!e sn"tions issue$ ' t!e Ee"uti+e
re in "on#or%it' &it! t!e si" re>uire%ents o# Au$it.

%.12 !ere s!oul$ e -ro+ision o# #un$s ut!orise$ ' "o%-etent ut!orit' #iin* t!e
li%its &it!in &!i"! e-en$iture "n e in"urre$. !is is t!e %ost i%-ortnt -oint &!i"! t!e
Au$it s!oul$ see. It s!oul$ e s"ertine$ t!t t!e %one' e-en$e$ --lie$ to t!e -ur-ose or
-ur-oses #or &!i"! t!e Grnts n$ A--ro-rition &ere inten$e$ to -ro+i$e n$ t!t t!e
e-en$iture so in"urre$ $oes not e"ee$ t!e %ount o# t!e Grnt or A--ro-rition. It is no
$out true t!t t!e res-onsiilit' #or &t"!in* t!e -ro*ress o# e-en$iture n$ kee-in* it
&it!in t!e li%it o# Grnt or A--ro-rition $e+ol+es on t!e Ee"uti+e ut Au$it is e-e"te$
to ren$er ll le*iti%te ssistn"e to t!e Ee"uti+e in t!e %tter. It s!oul$ lso see t!t t!e

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suitle n$ $e>ute rrn*e%ents eist in ll De-rt%ents o# Go+ern%ent #or t!e "ontrol o#

e-en$iture.
%.1% !e Au$it s!oul$ lso see t!t t!e e-en$iture in"urre$ s!oul$ "on#or% to t!e
rele+nt -ro+ision o# t!e Constitution or o# t!e Or$ers %$e t!ere un$er n$ s!oul$ e in
""or$n"e &it! t!e #inn"il rules n$ re*ultions #r%e$ ' "o%-etent ut!orit'. 9!ile
e%inin* t!e #inn"il rules or or$ers t!e Au$it !s to ensure t!t t!ose re intr +ires n$
re not in"onsistent &it! n' -ro+isions o# t!e Constitution or or$ers issue$ t!ereun$er.
Furt!er t!e or$ers s!oul$ e "onsistent &it! t!e essentil re>uire%ents o# u$it n$ ""ounts
s $eter%ine$ ' t!e Au$itor Generl. Moreo+er, t!e or$ers s!oul$ not "on#li"t &it! t!e
or$ers or rules issue$ ' !i*!er ut!orit'. !e res-onsiilit' o# Au$it in reltion to
re*ulrit' o# e-en$iture is o# >usi u$i"il "!r"ter. It in+ol+es t!e inter-rettion o#
sttute, rules n$ or$ers &it! re#eren"e to t!e "se l& or -re+ious $e"isions n$ -re"e$ents,
inter-rettion ' Au$it s!oul$ e se$ on t!e -lin %enin* o# t!e se"tion, rule or or$er. In
su"! "se t!e in"onsisten"' s!oul$ e re#erre$ to t!e "o%-etent ut!orit' #or resolution or
re%o+l. In no "se t!e inter-rettion ' Au$it s!oul$ e+er +er*e on le*isltion.
%.10 !e net i%-ortnt "onsi$ertion is t!t t!ere s!oul$ eist sn"tion, eit!er s-e"il
or *enerl ""or$e$ ' "o%-etent ut!orit', ut!orisin* e-en$iture. In t!is e!l# Au$it !s
not onl' to see t!t t!e e-en$iture is "o+ere$ ' sn"tion ut !s lso to stis#' itsel# t!t
t!e ut!orit' sn"tionin* n e-en$iture is "o%-etent to $o so ' +irtue o# t!e -o&ers +este$
in it ' t!e -ro+isions o# t!e Constitution or ' t!e Rules or Or$ers %$e t!ereun$er or '
t!e rules o# $ele*tion o# #inn"il ut!orit' %$e ' "o%-etent ut!orit'. Furt!er it s!oul$
e seen t!t t!e sn"tion is $e#inite n$ nee$s no re#eren"e to t!e sn"tionin* ut!orit' or
!i*!er ut!orit'.
%.13 Finll' "o%es t!e u$it *inst -ro-riet '. It is n essentil #un"tion o# Au$it to
rin* to li*!t not onl' "se o# "ler irre*ulrit', ut lso e+er' %tter &!i"! in its u$*e%ent
--ers to in+ol+e i%-ro-er e-en$iture or &ste o# -uli" %one' or stores. It is e>ull'
i%-ortnt to see t!t t!e ro$ -rin"i-les o# ort!o$o #inn"e re orne in %in$ not onl' '
t!e $isursin* o##i"ers ut lso ' sn"tionin* ut!orit'. !e "ru o# t!e %tter is t!t no
ur$en s!oul$ e i%-ose$ on t!e re+enues o# t!e Fe$ertion or 0ro+in"es e"e-t #or t!e
-ur-oses o# 0kistn or so%e -rt o# 0kistn.
AUDIT REPORT6
%.14 In ter%s o# Arti"le 33 o# t!e Constitution t!e re-ort o# t!e Au$itor2Generl
reltin* to t!e ""ounts o# t!e Fe$erl Go+ern%ent or 0ro+in"es re su%itte$ ' !i% to t!e
0resi$ent or t!e Go+ernor s t!e "se %' e &!o "uses t!e% to e li$ e#ore t!e

res-e"ti+e
n$ Au$it Le*isltures.
Re-ort on t!e&o se-rte
Finn"e re-ortsre
A""ounts Au$it Re-ortinont!is
"o%-ile$ t!ee!l#.
A--ro-rition A""ounts
In t!e "se o# t!e
Fe$erl Go+ern%ent t!e Au$it Re-ort on A--ro-rition A""ounts is su%itte$ in #our
se-rte +olu%es
>i? Au$it Re-ort on t!e A--ro-rition A""ounts o# t!e De#en"e Ser+i"es1
>ii? Au$it Re-ort on t!e A--ro-rition A""ounts o# t!e 0osts n$ ele*r-!s1
>iii? Au$it Re-ort on t!e A--ro-rition A""ounts o# Ril&'s1 n$

DAO/FSD
 4=

>i/?Au$it Re-ort on t!e A--ro-rition A""ounts Ci+il, i.e. #or t!e re%inin*
De-rt%ents o# t!e Fe$erl Go+ern%ent.
%.15 !e Au$it Re-ort on t!e A--ro-rition A""ounts "ontins t!e u$ite$ ""ounts in
t!e #or% o# --ro-rition ""ounts o# t!e entire e-en$iture ;@ote$; or ;C!r*e$; #or e"!
#inn"il 'er. It lso, in"lu$es su"! "o%%ents on t!e re*ulrit' n$ -ro-riet' o# e-en$iture
&!i"! re $ee%e$ ne"essr' s result o# u$it in+esti*tion. !e re-ort rin*s to t!e noti"e
o# Ntionl Asse%l' t!e result o# u$it o# ll tr$in*, %nu#"turin* -ro#it n$ loss
""ounts n$ ln"e s!eets in res-e"t o# Go+ern%ent Co%%er"il or >usi2"o%%er"il
un$ertkin*s. !e results o# u$it o# re"ei-ts n$ ""ounts o# stores n$ sto"k re lso
in"or-orte$ in t!e re-ort n$ suitle "o%%ents %$e, &!ere ne"essr'.
%.17 !e Au$it re-ort on t!e A--ro-rition A""ounts is sel#2"ontine$ in res-e"t o# ll
%tters &it! &!i"! it $els. It *i+es $et"!e$, $is-ssionte n$ te"!ni"l -resenttion o#
t!e u$ite$ ""ounts n$ is #ree #ro% is or -oliti"l o-inion. !e re-ort, s %tter o#
#"t, !s een $esi*ne$ to ser+e $ul -ur-ose. o t!e Go+ern%ent "on"erne$ t!e re-ort
s!o&s t!e etent to &!i"! its suor$inte o##i"ils n$ ut!orities re "o%-l'in* &it! its
rules n$ or$ers n$ "n e %-li#ie$ or %o$i#ie$2&it! $+nt*e. o t!e Le*islture t!e
re-ort re+els t!e etent to &!i"! t!e Ee"uti+e Go+ern%e nt !+e "o%-lie$ &it! t!e +ie&s
e-resse$ ' t!e Le*islture, t!rou*! t!e 0uli" A""ounts Co%%ittee, in %tters o#
i%-ortn"e n$ in -rti"ulr !o& #r %one's -l"e$ t t!e $is-osl o# t!e Go+ern%ent &ere
re*ulrl' n$ -ro-erl' s-ent. In or$er to -er#or% $e>utel' t!e ltter #un"tion, t!e re-ort, in
$$ition to t!e -oints risin* out o# t!e u$it *inst -ro+isions o# #un$s rin*s to t!e noti"e
o# t!e Le*islture t!e i%-ortnt #inn"il irre*ulr ities su"! s $e#i"ien"ies o# sn"tion,
#ilure to en#or"e -res"rie$ rules or -ro"e$ure, o##en"e *inst uni+ersll' ""e-te$ stn$r$
o# o##i"il "on$u"t or #inn"il $%inistrtion or n' ot!er "lss o# irre*ulrit'. It lso -oints
out "ses o# losses, &rites o## or nu*tor' e-en$iture,
%.19 <e#ore n irre*ulrit' or o+er-'%ent, et"., is in"or-orte$ 7in t!e Au$it Re-ort it
is $esirle t!t t!e Go+ern%ent "on"erne$ s!oul$ e *i+en n o--ortunit' o# %kin*
oser+tions n$ "o%%ents, it $ee%s ne"essr'. !e $r#t -r*r-! s!oul$ e s!o&n to t!e
Ministr'/Di+ision "on"erne$ e#ore #inl in"lusion in t!e re-ort so t!t t!e $e-rt%ent %'
*et n o--ortunit' to su**est "orre"tion or %o$i#i"tion. In -re$o%inntl' $%inistrti+e
n$ te"!ni"l %tters t!e >uestion o# #inn"il -ro-riet' "n e rise$ ' t!e A""ountnt
Generl onl' i# !e is #ull' stis#ie$ t!t t!e risin* o# su"! -oint is le*iti%te u$it
#un"tion n$ it is likel' to ser+e so%e -r"ti"l -ur-ose.On su"! i%-ortnt %tters it is etter
to !ol$ $is"ussion et&een t!e A""ountnt Generl n$ t!e De-rt%ent. !e $is"ussion
s!oul$ e #or t!e -ur-ose o# "lri#'in* issue n$ eli%intin* -oints o# "ontro+ers' !e -oints

&!i"! re%inGenerl
A""ountnt,, unsol+e$ ret!e
n$ t!en stte$ in $e#inite
Ministr'/Di+ision #or% s %'
"on"erne$. E+ene
i# *ree$ to et&een t!e
t!e Ministr'/Di+ision
$oes not *ree to t!e in"lusion o# -r*r-! in -rti"ulr #or% t!e A""ountnt Generl !s
e+er' ri*!t to in"or-orte it in t!e Au$it Re-ort s !e %' $ee% #it. It is, !o&e+er, not
$+isle to initite -re%ture n$ &i$el rn*in* "ontro+ers' in t!e Au$it Re-ort.
%.2= !e oe"t o# t!e Au$it Re-ort on ;Finn"e A""ounts; is to -resent to t!e
Le*islture re-ort on t!e #inn"il result $is"lose$ ' t!e $i##erent ""ounts n$ ot!er $t
"o%in* un$er e%intion. It in"lu$es ""ounts o# t!e re"ei-ts n$ e-en$iture o# t!e
Go+ern%ent #or e"! #inn"il 'er, t!e Re+enue n$ C-itl ""ounts, t!e ""ounts o# t!e

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0uli" Det, n$ t!e ""ounts o# t!e ssets n$ liilities o# t!e Go+ern%ent s $e$u"e$ #ro%
t!e ln"e re"or$e$ in +rious ooks. !e Au$it Re-ort on Finn"e A""ounts, s %tter o#
#"t, su--le%ents t!e Au$it Re-ort on t!e A--ro-rition A""ounts1
%.21 !e ;Finn"e A""ounts; is n u$itor7s -resenttion o# t!e *enerl stte o# ""ounts
o# t!e Go+ern%ent to t!e Le*islture *i+in* so%e elu"i$tion n$ nrrti+e -resenttion o#
ne& or slient #etures. !ere is not!in* in t!e re-ort ' &' o# #inn"il --re"ition, -rise
or l%e, nor t!ere re n' "o%%ents on t!e %erits o# t!e #inn"il $%inistrtion o# t!e
Go+ern%ent. In s!ort, t!e sole -ur-ose o# t!e re-ort is to "on+e' ust n$ i%-rtil -i"ture
o# t!e #inn"il -osition o# t!e Go+ern%ent.
%.22 <ot! t!ese re-orts re li$ e#ore t!e Le*islture &!i"! *ets t!e% s"rutinie$
t!rou*! t!e 0uli" A""ounts Co%%it tee. !e oser+tions n$ re"o%%en$tions o# t!e
0uli" A""ounts Co%%ittee re "ir"ulte$ ' t!e Ministr' o# Finn"e n$ t!e Ministries
"on"erne$ re e-e"te$ to "o%-l' &it! t!e%. A "o%-l in"e re-ort #or t!e -re+ious 'ers is
su%itte$ to t!e 0uli" A""ounts Co%%ittee in its net %eetin*.

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CAPTER IV
FEDERAL AND PROVINCIAL ACCOUNTS
FEDERAL AND PROVINCIAL ACCOUNTING SYSTEMS6
0.1 !e Fe$erl Go+ern%ent n$ t!e 0ro+in"il Go+ern%ents !+e se-rte 0uli"
A""ounts o# t!eir o&n into &!i"! %one's re"ei+e$ on ""ount o# t!e re+enue o# t!e Fe$erl
Go+ern%ent or o# t!e 0ro+in"es, re -i$ or "re$ite$ n$ #ro% &!i"! ll $isurse%ents o# or
on e!l# o# t!e Fe$erl Go+ern%ent or o# t!e 0ro+in"es re %et. !e -ro"e$ure to e
#ollo&e$ #or t!e -'%ents into, n$ t!e &it!$r&l, trns#er, $isurse%ent o# %one' #ro%
t!e 0uli" A""ount n$ #or t!e "usto$' o# %one' stn$in* in t!t ""ount is re*ulte$ ' t!e
rules "ontine$ in t!e Generl Finn"il Rules, resur' Rules n$ Au$it Co$e n$ A""ounts
Co$e, et".
0.2 !e Fe$erl Go+ern%ent n$ e"! 0ro+in"il Go+ern%ent !+e %$e se-rte
*ree%ents &it! t!e Stte <nk o# 0kistn ' +irtue o# &!i"! t!e *enerl nkin* usiness
' t!ese Go+ern%ents is "rrie$ on n$ trns"te$ ' t!e Stte <nk. !e Fe$erl
Go+ern%ent o-ertes on e+er' o##i"e n$ rn"! o# t!e Stte <nk o# 0kistn n$ on e+er'
rn"! o# t!e Ntionl <nk o# 0kistn "tin* s *ent o# t!e Stte <nk o# 0kistn. !e
o-ertions o# t!e 0ro+in"es re, !o&e+er, "on#ine$ to t!e o##i"es n$ rn"!es o# t!e t&o
nks &!i"! #ll &it!in t!e re o# t!e res-e"ti+e 0ro+in"es. 9!ere t!ere is no rn"! o# t!e
<nk, t!e "s! usiness is "on$u"te$ ' t!e resur'.
0.% E"! rn"! o# t!e <nk kee-s t&o se-rte ""ounts o# t!e trns"tions un$ertken
' it on e!l# o# t!e Go+ern%ent one #or t!e trns"tions o# t!e Fe$erl Go+ern%ent n$ t!e
ot!er #or t!e trns"tions o# t!e 0ro+in"il Go+ern%ent &it!in &!ose re it is situte$.
Se-rte stte%ents o# trns"tions in t!e Fe$erl n$ 0ro+in"il Go+ern%ents A""ounts
to*et!er &it! ll t!e su--ortin* +ou"!ers, et". re trns%itte$ ' e"! o##i"e n$ rn"! o#
t!e nk $il' to t!e resur' O##i"er or to t!e A""ountnt Generl, s t!e "se %' e. At
t!e "lose o# e"! %ont! t!e ln"es o# t!e t&o ""ounts re trns#erre$ to t!e Centrl
A""ounts se"tion o# t!e Stte <nk o# 0kistn, 8r"!i. !e Centrl A""ounts Se"tion o# t!e
Stte <nk o# 0kistn, 8r"!i, "ts s *enerl "lerin* !ouse #or1 !e $ust%ent o#
trns"tions et&een t!e $i##erent Go+ern%ents.
0.0 At t!e e*innin* o# e"! %ont!, e"! A""ountnt Generl re"ei+es #ro% t!e
resuries un$er !is uris$i"tion %ont!l' ""ounts su--orte$ ' s"!e$ules, +ou"!ers, et". in

res-e"t o# t!e#urnis!e$
t!e ""ounts trns"tions &!i"!
' t!e took -l"e
resur' in t!e Ci+il
n$ ot!er resur' $urin* t!eo##i"ers
De-rt%entl -re+ious""ounts
%ont!. Fro%
re
"o%-ile$ ' Ci+il A""ounts O##i"es s!o&in* t!e %ont!l' re"ei-ts n$ t!e -'%ents
-ertinin* to e"! De-rt%ent #or t!e &!ole ""ounts "ir"le "lssi#ie$ un$er t!e Fun"tions
"u%2 Oe"ts. Se-rte ""ounts re %intine$ #or e"! De-rt%ent, e"! *rou- o# s%ll
De-rt%ents or e"! %or #un"tion. !e trns"tions reltin* to Det n$ Re%ittn"es
--erin* in t!e resur' "s! ""ounts re "olle"te$ #or t!e &!ole "ir"le o# ""ounts un$er
e"! Co$e !e$ #ro% %ont! to %ont!. !e #inl st*e o# "o%-iltion is t!e -re-rtion o# t!e
""ounts ' %or #un"tions totls s!o&in* t!e re"ei-ts n$ $isurse%ents un$er rele+nt

DAO/FSD
 4%

"o$e $urin* n$ to t!e en$ o# t!e %ont!. Fro% t!ese "onsoli$te$ ""ounts re "o%-ile$ t!e
%ont!l' n$ t!e nnul ""ounts o# t!e Fe$erl n$ 0ro+in"il Go+ern%ents.
0.3 !e trns"tions in Go+ern%ent ""ounts re-resent t!e "tul "s! re"ei-ts n$
$isurse%ents $urin * t!e #inn"il 'ers s $istin*uis!e$ #ro% %ounts $ue to or '
Go+ern%ent $urin* t!e s%e -erio$. !e ook $ust%ent %' lso e ut!orie$ ' n'
*enerl or s-e"il or$ers issue$ ' t!e Go+ern%ent.
0.4 !e ""ounts re %intine$ in 0kistn "urren"'. !e trns"tions o""urrin* in t!e
. 8. re, !o&e+er, in ter%s o# Sterlin* in "ertin "ses. A""ounts in t!e 0kistn Forei*n
Missions re %intine$ in t&o "urren"ies t!e lo"l "urren"' s &ell s 0kistn "urren"'.
All ""ounts re, !o&e+er, ren$ere$ in ter%s o# t!e 0kistn Curren"'.
0.5 !e #ollo&in* re t!e #our $i+isions o# t!e Go+ern%ent A""ounts
1. Re+enue.
2. C-itl
%. Det.
0. Re%ittn"e.
0.7 !e Re+enue $els &it! t!e -ro"ee$s o# ttion n$ ot!er re"ei-ts "lsse$ s
re+enue n$ t!e e-en$iture t!ere#ro%. !e C-itl $els &it! e-en$iture %et usull' #ro%
orro&e$ #un$s, t!e e-en$iture ein* in"urre$ &it! t!e oe"t o# eit!er in"resin* "on"rete
ssets o# %teril "!r"ter or o# re$u"in* re"urrin* liilities. It lso in"lu$es #inl re"ei-ts
o# "-itl nture inten$e$ to e --lie$ s set o## to t!e "-itl e-en$iture. !e $et
"o%-rises re"ei-ts n$ -'%ents, in res-e"t o# &!i"! Go+ern%ent e"o%es lile to re-'
t!e %one' re"ei+e$ or !s "li% to re"o+er t!e %ounts -i$ to*et!er &it! t!e re-'%ents
o# t!e #or%er n$ t!e re"o+eries o# t!e ltter. !e Re%ittn"e e%r"es %erel' t!e $ustin*
!e$s un$er &!i"! t!e re%ittn"es et&een tresuries n$ ite%s in trnsit et&een t!e
$i##erent ""ounts o##i"ers --er. !e initil $eits or "re$its un$er t!e re%ittn"e !e$s re
"lere$ e+entull' ' "orres-on$in* re"ei-ts or -'%ents eit!er &it!in t!e s%e "ir"le o#
""ount or in not!er ""ounts "ir"le.
CART OF CLASSIFICATION OF TE FEDERAL AND PROVINCIAL
GOVERNMENTS RECEIPTS H DISBURSEMENTS6
0.9 !e Au$itor2Generl o# 0kistn !s issue$ ne& "!rt o# "lssi#i"tion &it! t!e
--ro+l o# t!e 0resi$ent, un$er Arti"le 3 o# t!e Constitution o# t!e Isl%i" Re-uli" o#
0kistn, 34 in su-eression o# t!e eistin* ;List o# Mor ? Minor He$s o# A""ounts;.
!e nee$ #or
un$ertken issuin*
%u"! &i$er t!e ne& "!rt e##e"tin*
res-onsiilities &s t!t t!e
sin"e In$e-en$en"e,
e"ono%i" *ro&t! o#Go+ern%ents !+e
t!e "ountr' n$ t!e
&el#re o# t!e -eo-le. 9it! t!ese $$e$ res-onsiilities, t!e nee$ to i%-ro+e t!e kno&le$*e
out t!e e"ono%i" n$ so"il e##e"ts o# t!eir "tions #or tkin* &ell2in#or%e$ n$ &ell
"on"ei+e$ -oli"' !s in"rese$.Hen"e t!e "!rt o# "lssi#i"tion, &!i"! in $$ition to
"lssi#'in* re"ei-ts n$ e-en$iture on #un"tionl sis #or -ur-oses o# ""ountilit',
re#le"ts -ln o# *rou-in* trns"tions ""or$in* to t!eir e"ono%i" "!r"ter in re$il'
"o%-re!ensile #or%. !is -ln #"ilittes t!e $eter%intion o# **re*tes o# ntionl
in"o%e n$ e-en$iture -rt #ro% rin*in* out t!e inter2reltions!i- et&een %or se"tions
o# t!e e"ono%'. !e "!rt lso seeks to -ro+i$e s"ienti#i" in#or%tion se #or ntionl

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-oli"' $e"isions &it! +ie& to #"ilittin* u$i"ious llo"tion o# +ille resour"es

%on*st "o%-etin* $e%n$s n$ t!eir e"ono%i" use. !e ne& "lssi#i"tion is re$il'
$-tle to $t -ro"essin* %et!o$s n$ &ill #"ilitte -ro"essin* o# ""ounts on t!e
Co%-uter.
0.1= !e C!rt is $i+i$e$ into t&o -rts n%el' t!e Consoli$te$ Fun$ n$ t!e 0uli"
A""ount. All re+enues re"ei+e$ ' Go+ern%ent, ll %one's re"ei+e$ ' it in re-'%ent o#
n' lons n$ t!e 0uli" Det rise$ ' it re "re$ite$ to t!e Consoli$te$ Fun$. !e
e-en$iture on re+enue or "-itl ""ount or on ser+i"in* t!e 0uli" Det is $eite$ to it. !e
0uli" ""ount "o%-rises ll ot!er %one's re"ei+e$ ' or on e!l# o# t!e Go+ern%ent or
t!ose $e-osite$ &it! t!e "ourts o# l& n$ t!e re%ittn"es, sus-ense ""ounts et".
0.11 In 0rt I, i. e., Consoli$te$ Fun$, t!e re"ei-ts re to e "lssi#ie$ ' ssi*nin*
Mor He$, Minor He$ n$ Detile$ Re"ei-ts He$. !e e-en$iture is "lssi#ie$ in
t&o -rts, 7n%el', 7Fun"tionl Clssi#i"tion7 n$ 7Oe"t Clssi#i"tion7. !e #un"tions re
$i+i$e$ into Mor, Minor n$ Detile$ Fun"tions n$ n ite% o# e-en$iture &ill e
ssi*ne$ Mor, Minor n$ Detile$ Fun"tion. !e oe"ts re $i+i$e$ into Mor,
Minor n$ Detile$ Fun"tion. !e oe"ts re $i+i$e$ into Mor, Minor n$ Detile$
Oe"ts n$ n ite% o# e-en$iture, in $$ition to #un"tions, &ill er Mor, Minor n$
Detile$ Oe"t. !us t!e e-en$iture is to e so "lssi#ie$ t!t it &ill t on"e s!o& ot! t!e
*o+ern%ent #un"tionl res-onsiilit' #or &!i"! it is set -rt n$ t!e oe"t or -ur-ose &!i"!
it ten$s to ser+e. In -rt II, i. e. 0uli" A""ount t!e trns"tions re $i+i$e$ into Mor, Minor
n$ Detile$ He$s o# A""ounts.

0.12 !e Fun"tion2"u%2Oe"t Clssi#i"tion !s een intro$u"e$ ' t!e Fe$erl

Go+ern%ent &it! e##e"t #ro% t!e 3st ul', 344 n$ ' t!e 0ro+in"il Go+ern%ent #ro% t!e
3st ul', 345.
0.1% !e -ro-er "lssi#i"tion o# ""ounts un$er t!e --ro-rite !e$s is +er' i%-ortnt.
As *enerl rule "lssi#i"tion o# trns"tions s!oul$ !+e "loser re#eren"e to De-rt%ent in
&!i"! t!e re+enue or e-en$iture o""urs, t!en to t!e oe"t o# t!e re+enue e-en$iture or
*rnt on &!i"! it is sn"tione$, e. *., e-en$iture in t!e 0uli" 9orks De-rt%ent on
uil$in*s &!i"! re un$er t!e $%inistrti+e "ontrol ut re in t!e use o# ot!er De-rt%ent,
is $eitle to t!e 0uli" 9orks A""ounts rt!er t!n t!e De-rt %ent ene#ite$ ' t!e
e-en$iture.
0.10 As #or t!e "lssi#i"tion o# -' n$ llo&n"es, t!e &!ole -' n$ llo&n"es o#
Go+ern%ent Ser+nt !ol$in* -ost s!oul$ e tken *inst t!eDe-rt%ent n$ t!e -ost in
&!i"! !e is "tull' ser+in*.9!en Go+ern%ent ser+nt &!ose %in $uties n$ -ost #ll

un$er
-ortionone
o# !e$ o# "!r*e
-' n$ is entruste$
llo&n"es s!oul$ &it! $$itionl
e $eite$ $uties
to t!e ltter"o%in* un$er not!er
!e$, unless !e$,
t!ere re no
s-e"i#i"
or$ers o# t!e Go+ern%ent to t!e "ontrr'. !e trnsit -' n$ llo&n"es o# Go+ern%ent
ser+nt s!oul$, in t!e sen"e o# -' s-e"il or$ers to t!e "ontrr', $eite$ to t!e o##i"e to
&!i"! !e is -ro"ee$in*. !e tr+elin* $+n"e o# Go+ern%ent ser+nt is "!r*e$ to t!e
s%e !e$ o# ""ount s !is -'. In t!e #ollo&in* "ses, !o&e+er, t!e tr+elin* llo&n"e
%' e $eite$ to $i##erent !e$ 2
>i? In "se Go+ern%ent ser+nt is re>uire$ to tr+el on $ut' "onne"te$ &it!
outsi$e o$' or #un$1

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>ii? 9!en Go+ern%ent "onsi$er it ne"essr' to s!o& se-rtel' t!e "ost o# s-e"il
ser+i"es1 n$
>iii? In "ses "o+ere$ ' *enerl or s-e"il or$ers o# t!e Go+ern%ent ut!oriin*
$e+ition #ro% t!e *enerl rule.
0.13 !e $+n"e o# -' n$ r+ellin* Allo&n"e on trns#er -i$ to Go+ern%ent
ser+nt is $eite$ un$er t!e Mor He$ ; A$+n"es not erin* interest;.!e $+n"e
#or !ouse uil$in* n$ #or -ur-ose o# "on+e'n"es is "!r*e$ to Mor Oe"ts ;5222Lons
n$ Re-'%ents erin* interest;. !e ""oun ts o# G.0. Fun$ re ke-t un$er t!e !e$
;3222n#un$e$ Det;.
0.14 For t!e -ur-oses o# inter2$e-rt%entl -'%ents, t!e De-rt%ents o#
Go+ern%ent re $i+i$e$ into Ser+i"e De-rt%ents n$ Co%%er"il De-rt%ents ""or$in*
to t!e #ollo&in* -rin"i-les
>a? S!r/i"! D!ar#!#6 !ese re "onstitute$ #or $is"!r*e o# t!ose
#un"tions &!i"!
>i? eit!er re inse-rle #ro% n$ #or% -rt o# t!e i$e o# Go+ern%ent, or
>ii? re ne"essr' to n$ #or% -rt o# t!e *enerl "on$u"t o# t!e usiness o# t!e
Go+ern%ent.
Gi+en elo& re #e& illustrtions o# t!e Ser+i"e De-rt%ents
De-rt%ents o# A$%inistrtion o# usti"e, ils, 0oli"e, E$u"tion, Me$i"l, 0uli"
Helt!, Forest n$ De#en"e et"
>&? C+!r"ial :!ar#!# +r ':!r#ai.!ese re %intine$ %inl'
#or t!e -ur-ose o# ren$erin* ser+i"es or -ro+i$in* su--lies on -'%ent #or t!e ser+i"es
ren$ere$ or #or t!e rti"les su--lie$. !ese $e-rt%ents -er#or% #un"tions &!i"! re not
ne"essril' Go+ern%ent #un"tions. !e' re re>uire$ to &ork to #inn"il result $eter%ine$
t!rou*! ""ounts %intine$ on "o%%er"il sis. !e e%-les o# t!e Co%%er"il
De-rt%ents "n e Ril&'s, 0osts, ele*r-! n$ ele-!one De-rt%ent.
0.15 A Ser+i"e De-rt%ent s!oul$ not %ke "!r*e *inst not!er De-rt%ent #or
ser+i"es or su--lies &!i"! #ll &it!in t!e "lss o# $uties #or &!i"! t!e #or%er De-rt%ent is
"onstitute$. On t!e ot!er !n$, t!e Co%%er"il De-rt%ents or$inril' "!r*e n$ e
"!r*e$ #or n' su--lies n$ ser+i"es to or ' ot!er De-rt%ents o# Go+ern%ent.
0.17 !e -'%ents o# %ounts $ue ' one De-rt%ent o# Go+ern%ent to not!er re
or$inril' %$e ' ook trns#er e"e-t &!ere su"! trns#ers $o not suit t!e %et!o$s o#
""ounts or o# usiness $o-te$ ' t!e re"ei+in* $e-rt%ents.

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CAPTER V
GENERAL FINANCIAL RULES
INTRODUCTION6
3.1 !e rules "onti ne$ in t!e "o%-i ltion o# Generl Finn"il Rules &!i"! re
essentill' ee"uti+e or$ers o# t!e 0resi$ent, $es"rie -ri%ril' t!e #inn"il -o&ers o#
$i##erent ut!orities suor$inte to t!e Fe$erl Go+ern%ent n$ t!e -ro"e$ure -res"rie$ '
t!e 0resi$ent &!i"! s!oul$ e #ollo&e$ ' t!e% in se"urin* n$ s-en$in* o# #un$s re>uire$
#or $is"!r*e o# #un"tions entruste$ to t!e%. All $e-rt%entl ut!orities re e-e"te$ to
#ollo& t!ese rules, su--le%ente$ or %o$i#ie$ ' t!e s-e"il rules n$ instru"tions, i# n',
"ontine$ in t!eir $e-rt%entl re*ultions n$ ot!er s-e"il or$ers --li"le to t!e%.
GENERAL PRINCIPLES REGARDING RECEIPT OF MONEY >RULES 07?6
3.2 !e #un$%entl -rin"i-le o# t!e -uli" #inn"e is t!t ll %onetr' trns"tions to
&!i"! Go+ern%ent ser+nt %' e -rt' in !is -uli" "-"it' s!oul$ e rou*!t to
""ount &it!out $el'. AH t!e %one' re"ei+e$ s $ue to t!e Go+ern%ent or #or $e-osit in t!e
"usto$' o# t!e Go+ern%ent s!oul$ e "re$ite$ to t!e -uli" ""ount ' $e-ositin* it in t!e
nk or tresur'. I# Go+ern%ent O##i"er re"ei+es in !is -uli" "-"it' n' %one's, &!i"!
re not Go+ern%ent $ues or ut!orise$ ' Go+ern%ent t!ese s!oul$ e ke-t se-rte #ro%
t!e Go+ern%ent ""ount. A se-rte ""ount s!oul$ !e o-ene$ #or t!t %one' in rn"! o#
Stte <nk or Ntionl <nk or 0ost O##i"e S+in* <nk or in n' ot!er nk &it! t!e -rior
--ro+l o# t!e Go+ern%ent n$ t!e %one' $e-osite$ t!erein. !e o##i"er "on"erne$ s!ll e
-ersonll' res-onsile to see t!t %one' out o# t!t ""ount !s een s-ent stri"tl' in
""or$n"e &it! t!e re*ultions *o+ernin* t!t -rti"ulr #un$ 0ro-er ""ount is ke-t o# ll
t!e trns"tions n$ ""ounts re sue"te$ to -ro-er u$it "!e"ks.
3.% As re*r$s t!e re+enues n$ ot!er re"ei-ts o# t!e Go+ern%ent, it is t!e -ri%r' $ut'
o# t!e o##i"ers "on"erne$ to see t!t $ues o# Go+ern%ent re "orre"tl' n$ -ro%-tl' ssesse$,
>ui"kl' relise$ n$ i%%e$itel' $e-osite$ into t!e Go+ern%ent tresur'.
WITDRAWAL OF MONEY FROM TE PUBLIC ACCOUNT6
3.0 No ut!orit' "n in"ur e-en$iture or enter into n' liilit' in+ol+in* e-en$iture
#ro% t!e -uli", ""ount, until t!e e-en$iture !s een sn"tione$ ' *enerl or s-e"il
or$er o# t!e 0resi$ent or o# n' ot!er ut!orit', to &!i"! t!e -o&ers !+e een $ele*te$.
Furt!er t!e -ro-ose$ e-en$iture s!oul$ !+e een -ro+i$e$ #or in t!e ut!orise$ *rnts n$
--ro-ritions #or t!e 'er. No %one' "n e re%o+e$ #ro% t!e -uli" ""ount #or
in+est%ent or $e-osit else&!ere &it!out t!e -rior "onsent o# Ministr' o# Finn"e.
STANDARDS OF FINANCIAL PROPRIETY >RULE1=?6
3.3 E+er' o##i"er ut!orise$ to in"ur e-en$iture #ro% t!e -uli" #un$s s!oul$ oser+e
!i*! stn$r$s o# #inn"il -ro-riet'1 #e& o# t!e% re
>i? E+er' -uli" ser+nt is e-e"te$ to eer"ise t!e s%e +i*iln"e in res-e"t o#
e-en$iture #ro% -uli" %one', s -erson o# or$inr' -ru$en"e &oul$ eer"ise in res-e"t
o# e-en$iture o# !is o&n %one'1
>ii? !e e-en$iture s!oul$ not e -ri%2#"ie %ore t!n t!e o""sion $e%n$s1

DAO/FSD
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>iii? No ut!orit' s!oul$ -ss n' or$er &!i"! &ill e $ire"tl' or in$ire"tl' to !is
o&n ene#it1
>i/? 0uli" %one's s!oul$ not e utilise$ #or t!e ene#it o# -rti"ulr -erson or
se"tion o# t!e "o%%unit' unless
>a? !e e-en$iture in+ol+e$ is insi*ni#i"nt1 or
>&? A "li% #or t!e %ount "n e en#or"e$ in Court o# L&1 or
>"? !e e-en$iture is in -ursun"e o# re"o*nie$ -oli"' or "usto%1 n$
>/? !e %ount o# llo&n"es s!oul$ e so re*ulte$ t!t it is not, on t!e &!ole,
sour"e o# -ro#it to t!e re"i-ients.
CONTROL OF E<PENDITURE >ROLES 11 TO 15?6
3.4 All He$s o# De-rt%ents re res-onsile #or en#or"in* #inn"il or$er n$ stri"t
e"ono%' t e+er' ste-. !e' s!oul$ ensure t!t ll #inn"il rules re stri"tl' $!ere$ to.
3.5 >i? !e $ut' o# "ontrollin* o##i"er is not onl' to se" t!t t!e totl e-en$iture is
ke-t &it!in t!e li%its o# t!e --ro-rition, ut !e !s lso to see t!t t!e #un$s re e-en$e$
in t!e -uli" interest n$ #or t!ose oe"ts onl' #or &!i"! t!e %one' &s -ro+i$e$. In or$er
to eer"ise -ro-er "ontrol !e s!oul$ kee- !i%sel# in#or%e$ o# &!t !s "tull' een s-ent
*inst n --ro-rition n$ t!t &!t "o%%it%ents n$ liilities !+e een n$ &ill e
in"urre$ *inst it. In t!e $is"!r*e o# t!ese $uties !e !s to ssu%e #ull res-onsiilit' e#ore
t!e Go+ern%ent n$ t!e 0uli" A""ounts Co%%ittee. He !s to usti#' t!e e"esses or
e-lin #inn"il irre*ulrities t!t %' e -ointe$ out ' t!e u$it or ot!er&ise.
>ii? I#!ral "*!" aai# irr!'lari#i!, 8a#! a: ;ra':. In t!e $is"!r*e o# !is
ulti%te res-onsiilities #or t!e $%inistrtion o# n --ro-rition or -rt o# n --ro-rition
-l"e$ t !is $is-osl, e+er' Controllin* O##i"er %ust stis#' !i%sel# not onl' t!t $e>ute
-ro+isions eist &it!in t!e $e-rt%entl or*nistion #or s'ste%ti" internl "!e"ks
"l"ulte$ to -re+ent n$ $ete"t errors n$ irre*ulrities in t!e #inn"il -ro"ee$in*s o# its
suor$inte o##i"ers n$ to *ur$ *inst &ste n$ loss o# -uli" %one' n$ stores, ut lso
t!t t!e -res"rie$ "!e"ks re e##e" ti+el' --lie$. For t!is -ur-ose e"! He$ o# t!e
De-rt%ent &ill *et t!e ""ounts o# !is o##i "e n$ t!ose o# t!e suor$inte $isursin*
o##i"ers, i# n', ins-e"te$ t lest on"e in e+er' #inn"il 'er ' Senior O##i"er not
"onne"te$ &it! t!e ""ount %tters to see &!et!er
>a? Rules on !n$lin* n$ "us to$' o# "s! re -ro-erl' un$erstoo$ n$
--lie$1
>&? E##e"ti+e s'ste% o# internl "!e"k eists #or se"ur in* re*ul rit' n$
-ro-riet' in t!e +rious trns"tions in"lu$in* re"ei-t n$ issue o# stores, et"., i# n'1 n$
>"? Stis#"tor', rrn*e%ent eists #or s'ste%ti" n$ -ro-er %intenn"e o#
A""ount <ooks n$ ot!er n"illr' re"or$s "on"erne$ &it! t!e Initil A""ounts.
>iii? !e results o# t!ese ins-e"tions s!oul$ e in"or-orte$ in t!e #or% o# n
ins-e"tion re-ort, "o-' o# &!i"! s!oul$ e en$orse$ to Au$it. !e He$ o# t!e De-rt%ent
s!oul$, #ter !is s"rutin' o# t!e re-ort, "o%%uni"te to t!e Au$it "o-' o# !is re%rks
t!ereon n$ n' or$ers issue$ in t!t "onne"tion.

DAO/FSD
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Note.!e ter% ;Senior O##i"er; s!oul$ e tken to %en t!t t!e o##i"er
&!o ins-e"ts t!e ""ounts s!oul$ e !i*!er in sttus t!n t!e o##i"er &!o
%intins or -re-res t!e ""ounts. It !s ne"essril' to e le#t to t!e
$is"retion o# t!e "o%-etent ut!orit' to --oint su"! n o##i"er #or t!e
ins-e"tion o# t!e ""ounts s "oul$ *i+e !i% n in$e-en$ent re-ort on t!e
stte o# ""ounts, re"or$s et"., -ro-ose$ to e sue"te$ to re+ie&. In
eer"isin* !is $is"retion in t!e %tter, t!e "o%-etent ut!orit' &oul$ no
$out, ensure t!t t!e "onte%-lte$ ins-e"tion is entruste$ to senior <.0.S.

3 O##i"er
n$ Or$ers or
n$o+e
"oul$&!o !sout
"rr' !$t!esu##i"ient "k*roun$ o# t!e Finn"il Rules
"!e"k stis#"toril'.
3.7 !ere s!oul$ e no $el' in t!e -'%ent o# %one' in$is-utl' $ue ' Go+ern%ent
s it is "ontrr' to ll rules n$ u$*etr' -rin"i-les.
3.9 >i? E+er' "ontrollin* o##i"er is -ersonll' res-onsile #or t!e ""ur"' n$
"o%-leteness o# t!e ""ounts in res-e"t o# -uli" %one'.
>ii? An O##i"er &!o si*ns or "ountersi*ns "erti#i"te is -ersonll' res-onsile #or
t!e #"ts "erti#ie$ to, so #r s it is !is $ut' to kno& or to t!e etent to &!i"! !e %'
resonl' e e-e"te$ to e &re o# t!e%. !e #"t t!t "erti#i"te is -rinte$ is no
usti#i"tion #or !is si*nin* it unless it re-resents t!e #"ts o# t!e "se. I# in its -rinte$ #or% it
$oes not re-resent t!e #"ts, it is !is $ut' to %ke n' ne"essr' %en$%ent &!i"! &ill "ll
ttention to t!e $e+ition n$ so to *i+e t!e ut!orit' "on"erne$ t!e o--ortunit' o# $e"i$in*
&!et!er t!e %en$%ent "o+ers t!e re>uire%ents.
3.1= It is t!e $ut' o# e+er' De-rt%ent/Controllin* O##i"er to ##or$ ll resonle
#"ilities to t!e A""ountnt Generl in t!e $is"!r*e o# !is #un"tions. He s!oul$ e #urnis!e$
t!e #ullest -ossile in#or%tion &!i"! !e %' sk #or in "onne"tion &!i"! t!e -re-rtion o#
n ""ount or re-ort &!i"! it is !is $ut' to -re-re. No in#or%tion or ook s!oul$ e
&it!!el$ &!i"! is &it!in t!e sttutor' ri*!ts o# t!e Au$itor2Generl to see.
CONTRACTS GENERAL PRINCIPLES >RULES 17 H 19?6
3.11Contr"ts "n e entere$ into onl' ' t!ose o##i"ers &!o !+e een e%-o&ere$ '
or un$er t!e or$ers o# t!e 0resi$ent. !e #ollo&in* *enerl -rin"i-les s!oul$ e #ollo&e$ '
ll ut!orities &!o !+e to enter into "ontr"t or *ree%ents in+ol+in* e-en$iture #ro% t!e
-uli" ""ount
>a) !e ter%s o# "ontr"t s!oul$ e -re"ise n$ $e#inite le+in* no roo% #or
%i*uit' or %is2"onstru"tion1

>&) <e#ore t!e "ontr"ts re #inll' $r&n le*l n$ #inn"il $+i"e s!oul$ e
otine$, &!ere -ossile1
>"? Stn$r$ #or%s o# "ontr"t s!oul$ e $o-te$, &!ere+er -ossile n$ t!e ter%s
s!oul$ e sue"te$ to $e>ute -rior s"rutin'1
>:? !e ter%s o# "ontr"t, on"e entere$ into, s!oul$ not e %terill' +rie$
e"e-t &it! t!e -rior "onsent o# t!e "o%-etent ut!orit'. No -'%ents to "ontr"tors ' &'
o# "o%-enstion, or ot!er&ise, outsi$e t!e stri"t ter%s o# t!e "ontr"t or in e"ess o# t!e
"ontr"t rtes %' e ut!orise$ &it!out t!e -re+ious --ro+l o# t!e Ministr' o# Finn"e

DAO/FSD
 49

>!? An' un"ertin or in$e#inite liilit' or n' "on$ition o# unusul "!r"ter

s!oul$ not e in"lu$e$ in "ontr"t &it!out t!e -rior --ro+l o# t!e Ministr' o# Finn"e1
>;? 9!ene+er -r"ti"le n$ $+nt*eous "ontr"ts, s!oul$ e -l"e$ onl' #ter
in+itin* ten$ers, i# t!e lo&est ten$er is not ""e-te$ resons t!ere#or s!oul$ e re"or$e$1
>? 9!ile sele"tin* ten$ers #or ""e-tn"e, t!e #inn"il sttus o# t!e i$$ers
s!oul$ e tken into "onsi$ertion1
>*? E+en i# in "ertin "ses #or%l "ontr"t is not $ee%e$ ne"essr', t!ere s!oul$
e &ritten *ree%ent s to t!e -ri"e, &!ile -l"in* n or$er1
>i? In "ses &!ere Go+ern%ent -ro-ert' is entruste$ to "ontr"tor, t!ere s!oul$
e -ro+ision in t!e "ontr"t #or s#e2*ur$in* it1 n$
>? 9!en ? "ontr"t is likel' to run #or -erio$ o# %ore t!n 'ers it s!oul$
in"lu$e -ro+ision #or n un"on$itionl -o&er o# re+o"tion n$ "n"elltion '
Go+ern%ent t n' ti%e on t!e e-ir' o# : %ont!s noti"e to t!t e##e"t.
DEFALCATIONS AND LOSSES ETC. >RULES 2= H 2%?6
3.I2 >i? !e losses o# -uli" %one', $e-rt%entl re"ei-ts, st%-s n$ stores et"., "use$ '
$e#l"tion or ot!er&ise s!oul$ e re-orte$ i%%e$itel' ' t!e o##i"er "on"erne$ to !is su-eriors n$
to t!e A""ountnt Generl, e+en i# t!e loss !s een %$e *oo$ ' t!e -rt' res-onsile #or it. !is
re-ort s!oul$ not e !el$ u- &!ile $etile$ en>uiries re ein* %$e. A#ter #ull in+esti*tions
$etile$ re-ort s!oul$ #ollo& on t!e nture n$ etent o# loss, errors or ne*le"t o# rules &!i"! "use$

t!e loss&!o
o##i"er n$ re"ei+es
-ros-e"ts,
t!ei# o+e
n', o#2e##e"tin* re"o+er'
re-ort s!oul$ s!oul$ e $etile$
!i%sel# su%it #ull' rou*!t
re-ort out. !e!i*!er
to t!e $e-rt%entl
ut!orities/Go+ern%ent, &!i"! s!oul$ in"or-orte t!e "uses or "ir"u%stn"es &!i"! le$ to t!e loss,
t!e ste-s tken to -re+ent its re"urren
"e n$ $is"i-linr' "tion tken
*inst t!e $elin>uents.
>ii? E+er' Go+ern%ent o##i"er s!oul$ relise #ull' t!t !e &ill e !el$ res-onsile #or n'
loss sustine$ ' t!e Go+ern%ent t!rou*! #ru$ or ne*li*en"e on !is -rt or on t!e -rt o# n' ot!er
o##i"er to t!e etent to &!i"! it %' e -ro+e$ t!t !e "ontriute$ t!rou*! !is o&n ne*li*en"e or "tion.
3.1%>i?!e #ollo&in* instru"tions s!ll e oser+e$ ' t!e Ministries/ Di+isions n$
t!eir Att"!e$ De-rt%ents n$ suor$inte o##i"es in $elin* &it! "ses o# loss to
Go+ern%ent
1. !e #irst n$ t!e #ore%ost $ut' o# t!ose "on"erne$, in t!e e+ent o# n' loss
to Go+ern%ent "o%in* to noti"e, is to initite ti%el' n$ -ro%-t "tion #or #iin* t!e
res-onsiilit' #or su"! losses.
2. !ere#ter, -ro%-t suitle "tion %ust e initite$ *inst t!ose #oun$
res-onsile. Dis"i-linr' "ses, i# initite$ n$/or "ourt "ses #ile$, %ust e -ursue$
+i*orousl' #or se"urin* t!e erliest -ossile $e"isions on t!e%.
%. I# n'one $elin* &it! t!ese "ses, t n' st*e is #oun$ t o !+e *losse$
o+er t!e $e#ults or $eliertel' or ne*li*entl' $el'e$ to initite "tion t (3) ? (6) o+e or
sl"kene$ in t!e +i*orous -ursuit o# "tion so initite$, in or$er to se"ure t!e #inl $e"ision t
t!e erliest -ossile, !e s!oul$ e sue"te$ to $ue $is"i-linr' "tion.

DAO/FSD
 5=

>ii? Attention is lso $r&n to t!e instru"tions "ontine$ in A--en$i 6 to t!e

Co%-iltion o# t!e Generl Finn"il Rules, @ol. I in &!i"! it !s, inter2li, een stresse$
t!t it is o# t!e *retest i%-ortn"e to +oi$ $el' in t!e in+esti*tion o# n' loss $ue to
#ru$, ne*li*en"e, #inn"il irre*ulrit', et". S!oul$ t!e $%inistrti+e ut!orit' re>uire t!e
ssistn"e o# t!e A""ountnt Generl in -ursuin* t!e in+esti*tion, !e %' "ll on t!t o##i"er
#or ll +ou"!ers n$ ot!er $o"u%ents t!t %' e rele+nt to t!e in+esti*tion1 n$ i# t!e
in+esti*tion is "o%-le n$ !e nee$s t!e ssistn"e o# n e-ert u$it o##i"er to unr+el it,
!e s!oul$ --l' #ort!&it! U #or t!t ssistn"e to Go+ern%ent &!i"! &ill t!en ne*otite &it!

t!e A""ountnt
$%inistrti+e Generl
ut!orit' n$#or
t!e t!e
u$itser+i"es
ut!orit'o#
&illne in+esti*tion st##. !ere#ter,
-ersonll' res-onsile, &it!in t!eirt!e
res-e"ti+e s-!eres #or t!e e-e$itious "on$u"t o# t!e en>uir'.
(Finn"e Di+ision O.M No F. (3)2R. 36/53, $te$ 3t! A-ril, 3453)

3.10 An' serious loss o# Go+ern%ent i%%o+le -ro-ert' t!rou*! #loo$, #ire or
ert!>uke, et"., s!oul$ e re-orte$ i%%e$itel' to t!e !i*!er ut!orities. !e "uses n$
etent o# loss s!oul$ e #ull' rou*!t out in t!e re-ort n$ "o-' t!ereo# sent to t!e
A""ountnt Generl.
DEPARTMENTAL REGULATIONS6
3.13 All De-rt%entl re*ultions e%o$'in* or$ers or instru"tions o# #inn"il
"!r"ter s!oul$ e %$e &it! t!e --ro+l o# t!e Ministr' o# Finn"e.
REVENUE AND RECEIPTS >RULES 24 TO %7?6

3.14 !e $e-rt%entl "ontrollin* o##i"ers !+e to ensure t!t ll su%s $ue to

Go+ern%ent re re*ulrl' n$ -ro%-tl' ssesse$, relise$ n$ $ul' "re$ite$ to t!e -uli"
""ount. !e' s!oul$ otin %ont!l' ""ounts n$ returns o# re"ei-ts #ro% t!eir suor$intes
n$ "o%-re t!e% &it! t!ose o# t!e tresur' s re"ei+e$ t!rou*! t!e A""ountnt2Generl.
An' error, o%ission or $is"re-n"' "o%in* to noti"e s!oul$ e noti#ie$ i%%e$itel' n$ *ot
re"ti#ie$. No %ount $ue to *o+ern%ent s!oul$ e le#t2outstn$in* &it!out su##i"ient resons
n$ &!ere n' $ues --er to e #inll' irre"o+erle, suitle "tion s!oul$ e initite$ #or
t!eir &rite o##. No su%s s!oul$ e "re$ite$ to re+enue &it! $eit to sus-ense !e$. Cre$it
%ust #ollo& n$ not -re"e$e "tul relition.
3.15 Detile$ rules n$ -ro"e$ure s!oul$ e li$ $o&n #or ssess%ent, "olle"tion,
re%ission, et"., o# re+enue n$ t!e Ministr' o# Finn"e s!oul$ e ke-t #ull' in#or%e$ o# t!e
-ro*ress o# "olle"tion o# re+enue. An' i%-ortnt +ritions "o%-re$ &it! t!e u$*et
esti%tes s!oul$ lso e rou*!t to t!eir noti"e.

POWER OF SUCTION >RIDES %9 TO 09?6

3.17 >i? !e res-onsiilit' #or #inn"il o-ertions o# t!e Fe$erl Go+ern%ent, in
eer"ise o# ee"uti+e ut!orit', rests &it! t!e 0resi$ent, &!ose sn"tion (*i+en eit!er $ire"tl'
or ' -ersons to &!o% ne"essr' -o&ers !+e een $ele*te$) is ne"essr' to ll e-en$iture
#ro% t!e Fe$erl Consoli$te$ Fun$ n$ 0uli" A""ount. !e *enerl or$ers re*r$in*
$ele*tion o# #inn"il -o&ers to Ministries/Di+isions, He$s o# De-rt%ents n$
A%ss$ors et"., re "ontine$ in A--en$i"es , 2A, n$ o# t!e Co%-iltion o# Generl
#inn"il Rules, re$ &it! t!e Ministr' o# Finn"e O.M. No. F. 3 () R. 36/5 $te$ 3322
3453.

DAO/FSD
 51

>ii? !e #inn"il -o&ers o# t!e Fe$erl Go+ern%ent, &!i"! !+e not een
$ele*te$ to n' ot!er Ministr', De-rt%ent or ut!orit' +est in t!e Ministr' o# Finn"e.
>iii? nless ot!er&ise -ro+i$e$ ' n' s-e"il rule or or$er o# Go+ern%ent
!i*!er ut!orit' %' eer"ise t!e -o&ers $ele*te$ to n ut!orit' suor$inte to it.
3.19 >i? Sue"t to t!e li%its n$ "on$itions s-e"i#ie$ ' t!e Finn" e Di+ision
"o%-etent ut!orit' %' sn"tion t!e &rite o## o# t!e irre"o+erle +lue o# stores, -uli"
%one' lost ' #ru$, ne*li*en"e o# in$i+i$uls or ot!er "uses. !is is, !o&e+er, sue"t to
t!e "on$ition t!t t!e loss $oes not $is"lose $e#e"t o# s'ste%, t!e %en$%ent o# &!i"!
re>uires t!e or$ers o# !i*!er ut!orit' n$ t!ere !s not een n' serious ne*li*en"e on t!e
-rt o# so%e in$i+i$ul Go+ern%ent o##i"er or o##i"ers, &!i"! %' "ll #or $is"i-linr' "tion
re>uirin* t!e or$ers o# !i*!er ut!orit'.
>ii? Ministries/Di+isions o# t!e Fe$erl Go+ern%ent %' &i+e t!e re"o+er' o# n
%ount $isllo&e$ ' n u$it o##i"er ot!er&ise #oun$ to !+e een o+er-i$ to
Go+ern%ent ser+nt -ro+i$e$
>i) !e %ount $isllo&e$ !s een $r&n ' t!e Go+ern%ent ser+nt in *oo$
#it! (t!t !e &s entitle$ to it)1
>ii) !e en#or"e%ent o# re"o+er' &oul$ e -!'si"ll' i%-ossile or is likel' to
"use un$ue !r$s!i- to t!e Go+ern%ent ser+nt "on"erne$1
>iii? !e Go+ern%ent ser+nt is not in re"ei-t o# -' e"ee$in* Rs. 36, -er
'er1 n$
>i/? !e o+er$r&l !s not een o""sione$ ' $el' in noti#'in* -ro%otion or
re+ersion.
3.2= All sn"tions to #ore*o re"o+er' s!oul$ e "o%%uni"te$ to t!e A""ountnt2
Generl. It is o-en to t!e A""ountnt2Generl to insist t!t t!e "tion tken s!oul$ e re#erre$
to t!e Ministr' o# Finn"e #or or$ers.
COMMUNICATION OF SANCTIONS >RULES 31 TO 39?6
3.21 All #inn"il sn"tions n$ or$ers issue$ ' +rious ut!orities &it!in t!e #inn"il
-o&ers $ele*te$ to t!e% re "o%%uni"te$ $ire"t to t!e A""ountnt2Generl. All sn"tions
e'on$ t!e -o&ers o# t!e Ministries n$ Di+isions s!oul$ e sent t!rou*! t!e Ministr' o#
Finn"e. !e A""ountnt2Generl &ill not re#use oe$ien"e to sn"tion &!i"! &s sent to
!i% $ire"t, ut &ill re-ort to t!e Ministr' o# Finn"e t!t su"! n or$er !s een issue$ n$
%' e "o%%uni"te$ to !i% in $ue "ourse. 9!ere -rior "on"urren"e !s een otine$ #ro%
t!e Ministr'
A$+iser o# Finn"e, Finn"il
n$ Au$itor2Generl, A$+iser,
t!is #"t s!oul$De-ut'
$ul' eFinn"il
e%o$ie$ A$+iser, Assistnt Finn"il
in t!e sn"tion.
3.22!e or$ers "on+e'in* sn"tion #or t!e *rnt o# $$itions to -' su"! s s-e"il -'
or "o%-enstor' llo&n"e s!oul$ "ontin rie# su%%r' o# t!e resons #or su"! $$itions.
!is &oul$ enle t!e A""ountnt2Generl to "lssi#' t!e $$itions to -' -ro-erl'. In "ses
&!ere t!e "o%%uni"tions o# resons is not "onsi$ere$ $esirle in n o-en letter, t!e
resons %' e "o%%uni"te$ to t!e A""ountnt2Generl "on#i$entill'.

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3.2% All sn"tions to e-en$iture s!oul$ in+ril' in$i"te t!e sour"e o# --ro-rition.
I# t!e e-en$iture is to e %et ' re2--ro-rition, su--le%entr' *rnt7 or in nti"i-tion o#
t!e "o%%uni"tion o# t!e u$*et *rnt, it %' e so stte$.
3.20 All sn"tions to e-en$iture !+e e##e"t #ro% t!e $te o# or$trs "on+e'in* t!e
sn"tion. Nor%ll' retros-e"ti+e e##e"t s!oul$ not e *i+en to #inn"il sn"tion, ut &!en
s-e"il "ir"u%stn"es so re>uire, t!e --ro+l o# t!e Ministr' o# Finn"e s!oul$ e otine$.
A sn"tion &!i"! is not "te$ u-on $urin* t!e "ourse o# #inn"il 'er l-ses &it! t!e en$
o# t!e 'er.
ESTABLISMENT >RULES 1=7 TO 11%?6
3.23 >a? !e -o&ers o# +rious ut!orities re*r$in* "retion o# -er%nent n$
te%-orr' -osts re *i+en in t!e Finn"e Di+ision O.M No F. 3 () R. 36/5 $te$ t!e 33t!
Mr"!, 3453.!e -ro-osls #or $$itions to estlis!%ent, &!et!er -er%nent or te%-orr',
or #or t!e in"rese in e%olu%ents o# t!e eistin* estlis!%ent s!oul$ e s"rutinie$ ' t!e
He$s o# De-rt%ents &it! *retest "re. In su%ittin* -ro-osls #or t!e e-nsion o#
estlis!%ent, t!e #ollo&in* in#or%tion s!oul$ lso e *i+en
>i? !e -resent "ost o# t!e estlis!%ent1
>ii? Detils o# t!e -' o# t!e -ost or -osts n$ t!e nu%er o# -osts &!i"! it is
-ro-ose$ to $$ or %o$i#'1
>iii? As ""urte n esti%te s -ossile o# t!e etr "ost (ot! -' n$
llo&n"es e+en -ossile "li%s #or -ension) in+ol+e$ n$
>i/? !e #un$s, &!et!er &it!in t!e u$*et *rnt or t!rou*! re--ro-rition or
su--le%entr' *rnt.
>&? No !e$ o# o##i"e is t liert' to re$ust t!e -' o# Go+ern%ent ser+nts '
*i+in* one Go+ern%ent ser+nt %ore n$ not!er less t!n t!e sn"tione$ -' o# t!e -ost,
nor "n !e $istriute t!e -' o# n sentee ot!er&ise t!n s -ro+i$e$ #or in t!e rules. <ut in
t!e "se o# non2*ette$ estlis!%ent $i+i$e$ into se-rte units or "$res, "rr'in*
$i##erent s"les o# -', it is -er%issile to %ke e"ess --oint%ents in lo&er unit or "$re
*inst n e>ul or *reter nu%er o# +"n"ies le#t un#ille$ in t!e !i*!er one.
EADUARTERS OF A GOVERNMENT SERVANT AND TRANSFER OF CARGE6 >REIES 110-
113?6
3.24 >i?As *enerl rule, n$ sue"t to n' s-e"il or$ers to t!e "ontrr' in -rti"ulr
"ses, t!e !e$>urters o# Go+ern%ent ser+nt o t!e st## o# Go+ern%ent, s #or
instn"e, Se"retr'
!e$>urters, to ein*,
#or t!e ti%e Go+ern%ent, or "lerk into&!i"!
o# t!e Go+ern%ent, Go+ern%ent Se"retrit re t!e
!e is tt"!e$.
>ii? !e !e$>urters o# n' ot!er Go+ern%ent ser+nt re eit!er t!e sttion &!i"!
!s een $e"lre$ to e r2s !e$>urters ' t!e ut!orit' &!i"! --oints !i%, or, in t!e
sen"e o# su"! $e"lrtion t!e sttion &!ere t!e re"or$s o# !is o##i"e re ke-t.
(".# -rs 3 , -rt II. A--en$i FR ? SR, @ol II)

3.25 > i? !e "!r*e o# n o##i"e %ust e %$e2o+er t its !e$>urters, ot! t!e
relie+in* n$ t!e relie+e$ Go+ern%ent ser+nts ein* -resent, unless #or s-e"il re"or$e$

DAO/FSD
 5%

resons (&!i"! %ust e o# -uli" nture) t!e ut!orit' un$er &!ose or$ers t!e trns#er tkes
-l"e -er%its or re>uires it to e %$e in n' -rti"ulr "se else&!ere, or ot!er&ise.
>ii? O##i"ers -ro"ee$in* on lon* le+e, trns#er or retire%ent s!oul$ si*n
"erti#i"te o# trns#er o# "!r*e (For% R2I) un$er Rule 33 o# Generl Finn"il Rules, @ol.
I. In "ses &!ere t!e trns#er o# "!r*e in+ol+es ssu%-tion o# res-onsiilit' #or "s!, stores,
et"., t!e instru"tions li$ $o&n in rule o# resur' Rules, @olu%e I n$ rules 33 n$ 3
o# t!e Generl Finn"il Rules, @ol. I s!oul$ e #ollo&e$. As re*r$s %intenn"e n$
!n$in*/tkin* o+er o# "lssi#ie$ n$ ""ountle $o"u%ents $e>ute instru"tions eist +i$e
-rs 6 to 64 o# t!e ooklet ;Se"urit' o# Clssi#ie$ Mtters in Go+ern%ent De-rt%ents;.
>iii? A-rt #ro% t!e -ro"e$ ure ein* #ollo&e$ in res-e"t o# "s!, stores et".
%entione$ in -r 3 o+e, t!e o##i"er -ro"ee$in* on le+e, trns#er or retire%ent s!oul$ lso
-re-re rie# note (Note to su""essor) $es"riin* i%-ortnt "ses, %or issues n$ t!e
$ire"tions in &!i"! t!e' re $e+elo-in* n$ n' ot!er %tter t!t !is su""essor s!oul$ kno&.
(Finn"e Di+ision O.M No F. 5/:/2F. I. $te$ t!e t! Ferur', 34)

>i/? rns#er o# "!r*e o# *ette$ o##i"er s!oul$ e re-orte$ to t!e A""ountnt

Generl. !e "o-ies o# "!r*e re-orts s!oul$ lso e sent to t!e He$ o# t!e De-rt%ent n$
ot!er "ontrollin* o##i"ers, &!ere t!e ssu%-tion o# "!r*e in+ol+es res-onsiilit' in res-e"t
o# "s!, stores, n$ st%-s, t!e #ollo&in* instru"tions s!oul$ lso e #ollo&e$
>i) !e "s! ook or i%-rest ""ount s!oul$ e "lose$ on t!e $te o# trns#er
n$ note re"or$e$ to t!t e##e"t o+er t!e si*nture o# t!e relie+e$ n$ t!e relie+in* o##i"ers.
!e "s! in !n$ n$ unuse$ "!e>ues s!oul$ e $ul' "ounte$ n$ result t!ereo# re"or$e$1
>ii) !e relie+in* o##i"er s!oul$ e%ine t!e ""ount s, ins-e"t t!e st ores,
"ount, &ei*! n$ %esure "ertin sele"te$ rti"les n$ rin* to noti"e n't!in* irre*ulr or
oe"tionle. He s!oul$ lso $es"rie t!e stte o# ""ounts re"or$s1 n$
>iii? In t!e "se o# su$$en "sult' o""urrin* or n' e%er*ent ne"essit'
risin* #or n o##i"er to >uit "!r*e, t!e net senior o##i"er o# t!e $e-rt%ent s!oul$ tke
"!r*e. 9!ere t!e net %n +ille is not *ette$ o##i"er, !e s!oul$ i%%e$itel' in#or%
!is nerest $e-rt%entl su-erior n$ otin ne"essr' or$ers.
DATE OF BIRT >RULES 114 A 115?6
3.27 On --oint%ent e+er' Go+ern%ent ser+nt is re>uire$ to $e"lre !is $te o# irt!
""or$in* to t!e C!ristin er n$ t!e $e"lrtion s!oul$ e $ul' su--orte$ '
Mtri"ultion Certi#i"te or Muni"i-l <irt! Certi#i"te, et".

!e
Histor' o# $te o# irt!
Ser+i"e, et". s!oul$ e $ul' re"or$e$ in t!e Ser+i"e <ook, Ser+i"e Roll n$
9!ere t!e "tul $te o# irt! is not kno&n, t!e #ollo&in* -ro"e$ure s!oul$ e
$o-te$ n$ $te o# irt! $eter%ine$ ""or$in*l'
>i) 9!ere t!e 'er n$ %ont! o# irt! re kno&n, t!e 3:t! o# t!e %ont! s!oul$ e
trete$ s $te o# irt!1
>ii? &!ere onl' t!e 'er o# irt! is kno&n, 3st ul' s!oul$ e t!e $te o# irt!1 n$

DAO/FSD
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>iii? in "se ot! 'er n$ %ont! re not kno&n, t!e Go+ern%ent ser+nt s!oul$ e
ske$ to stte !is --roi%te *e. !e nu%er o# 'ers re-resentin* !is *e s!oul$ e
$e$u"te$ #ro% !is $te o# --oint%ent n$ t!e "orres-on$in* $te &ill e t!e $te o# irt!.
>i/?&!en -erson &!o #irst entere$ Militr' e%-lo' is suse>uentl' e%-lo'e$ in
"i+il $e-rt%ent, t!e $te o# irt! #or t!e -ur-ose o# t!e "i+il $e-rt%ent s!oul$ e t!e $te
stte$ ' !i% t t!e ti%e o# enrol%ent, or i# t t!e ti%e o# enrol%ent !e stte$ onl' !is *e,
t!e $te o# irt! s!oul$ e $e$u"e$ &it! re#eren"e to t!t *e ""or$in* to t!e %et!o$
in$i"te$ in su2-r (iii) o+e.
LEAVE APPLICATION >ROLE 117?6
3.29 !e le+e --li"tions s!oul$ e su%itte$ to t!e !i*!er ut!orities in #or%
G.F.R. 3.
SERVICE BOO)S >ROLES 12= TO 122?6
3.%= At #ie$ ti%e e+er' 'er t!e ser+i"e ooks s!oul$ e tken u- ' t!e !e$ o# t!e
o##i"e n$ #ter stis#'in* !i%sel# t!t ll t!e rele+nt entries !+e een "orre"tl' %$e
t!erein, re"or$ t!e #ollo&in* "erti#i"te
;Ser+i"e +eri#ie$ u- to222222222#ro% (t!e re"or$ #ro% &!i"! t!e +eri#i"tion is %$e)
3.%1 9!en Go+ern%ent ser+nt is trns#erre$ to not!er o##i"e !is ser+i"e s!oul$ e
+eri#ie$ u- to t!e $te o# trns#er n$ !is ser+i"e ook #or&r$e$ to t!e o##i"e to &!i"! !e
!s een trns#erre$.
3.%2 In "se o# non2*ette$ Go+ern%ent ser+nts, &!o o##i"ite s *ette$ o##i"er s,
t!eir ser+i"e ooks s!oul$ e ke-t ' t!e !e$ o# o##i"e to &!i"! t!e Go+ern%ent ser+nts
-er%nentl' elon* n$ &!en t!e' re "on#ir%e$ s *ette$ o##i"ers, t!e ser+i"e ooks
s!oul$ e #or&r$e$ to t!e A""ountnt2Generl7s o##i"e #or re"or$.
ARREAR CLAIMS >RULES 12% TO 124?6
3.%% >i? A tresur' o##i"er "nnot entert in t!e "li% o# -' n$ llo&n"es o#
Go+ern%ent ser+nt, i# it !s not een -re#erre$ &it!in si %ont!s o# t!eir e"o%in* $ue
&it!out n ut!orit' #ro% t!e A""ountnt2Generl. Si%ilrl' n A""ountnt2Generl "nnot
u$it "li% &!i"! is %ore t!n one2'er ol$, unless !e is ut!orise$ ' "o%-etent
ut!orit' to in+esti*te t!e "li%.
>ii? !e "li%s, &!i"! re %ore t!n t!ree2'er ol$ re ti%e2rre$ n$ "nnot e
-i$ unless sn"tione$ ' t!e Ministr' o# Finn"e. Nor%ll' ll ti%e2rre$ "li%s s!oul$ e
re#use$ t t!e +er' outset, unless t!ere re +er' stron* resons, su"! s, t!eir e##e"ts on
-ension, et".
POWERS OF SUBORDINATE AUTORITIES TO SANCTION CONTINGENT
E<PENDITURE >ROLES 1%= AND 1%1?6
3.%0 !e #inn"il -o&ers o# +rious ut!orities to sn"tion "ontin*ent e-en$iture re
li$ $o&n in A--en$i 5 to t!e G.F.R. @ol. II, re$ &it! SI. No. 3, Anneure II, o# t!e
Ministr' o# Finn"e O.M. No. F. 3() R. 36/5 $te$ t!e 33t! Mr"!, 3453. 9it!in t!e li%its
o# t!ese -o&ers e-en$iture "n e in"urre$ on "ontin*en"ies, -ro+i$e$ t!e %ount o#
--ro-rition is +ille #or t!e -ur-ose. 9!ere n' s-e"il rules, restri"tion, li%it or s"les
!+e een li$ $o&n #or t!e e-en$iture on "ontin*en"ies, t!ose s!oul$ e $!ere$ to.
Contin*ent e-en$iture o# n unusul "!r"ter or in+ol+in* $e-rture #ro% set -r"ti"e

DAO/FSD
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s!oul$ not e in"urre$, nor n' liilit' un$ertken in "onne"tion t!ere&it!, &it!out t!e
-re+ious sn"tion o# t!e Go+ern%ent.
PERMANENT ADVANCE >RULE 1%2?6
3.%3 0er%nent $+n"e is *rnte$ to o##i"ers &!o !+e to %ke -'%ents, e#ore t!e'
-l"e t!e%sel+es in #un$s ' $r&in* on t!e tresur'. !e %ount o# $+n"e is #ie$ ' t!e
Go+ern%ent u- to t!e %ount $+ise$ s --ro-rite ' t!e A""ountnt2Generl. !e He$s
o# De-rt%ents %' sn"tion -er%nent $+n"es #or t!eir suor$inte o##i"ers in
"onsulttion &it! t!e A""ountnt2Generl, ut in t!e "se o# He$ o# De-rt%ent !i%sel#,
it &ill e sn"tione$ ' t!e net su-erior $%inistrti+e ut!orit'. All --li"tions #or
re+ision or in"rese o# $+n"e s!oul$ e su%itte$ to t!e sn"tionin* ut!orit' t!rou*! t!e
A""ountnt2Generl &!o &ill $+ise s to t!e --ro-rite %ount o# $+n"e. I# t!ere is
$i##eren"e o# o-inion et&een t!e #or%er n$ ltter, t!e %tter s!oul$ e re#erre$ to t!e
Go+ern%ent #or or$ers.
3.%4 !e $+n"es s!oul$ not e %ulti-lie$ unne"essril'. I# t!e suor$intes o# n
o##i"er re>uire -ett' su%s, !e s!oul$ s-re s%ll -ortion o# !is o&n $+n"e rt!er t!n
--l' #or se-rte $+n"e #or t!e%. He "n $+n"e t!e %one' to t!e% #ter tkin*
"kno&le$*e%ents s usul.
3.%5 !is $+n"e is -ri%ril' inten$e$ to -ro+i$e #or e%er*ent -ett' $+n"es o# ll
kin$s. I# <0S23 or 6 Go+ern%ent ser+nt is re>uire$ to tr+el ' ril, !is #re %' e -i$
#ro% t!is $+n"e. !e "ost o# ser+i"e ooks re>uire$ #or o##i"e estlis!%ent %' e %et
initill' #ro% t!e -er%nent $+n"e, &!i"! &ill e re"ou-e$ #ro% t!e %ount relise$ '
t!e sle o# t!e ooks to Go+ern%ent ser+nts.
3.%7 >i?!e !ol$er o# t!e $+n"e is res-onsile #or its s#e "usto$' n$ !e %ust l&'s
e re$' to ""ount #or t!e totl %ount o# %one'. In "se o# trns#er o# "!r*e n$ 'erl' on
t!e 3t! ul', e"! o##i"er !ol$in* n $+n"e %ust sen$ n "kno&le$*e%ent to t!e
A""ountnt Generl, o# t!e %ount $ue #ro% n$ ""ountle #or ' !i%sel# s on t!e t!
une, -re"e$in*.
>ii? Finn"e Di+ision !s $e"i$e$ t!t t!e FAs/DFAs %' #i s-e"il i%-rest #or
otinin* 0.O.L. su--lies #ro% -etrol -u%- set u- ' t!e <ene+olent Fun$ &it!out re#errin*
t!e %tter to t!e AG0R, reltion o# 0r 36 (iii) o# GFR @ol. I. sue"t to t!e #ollo&in*
"on$itions
>a? In no "se t!e s-e"il i%-rest #or 0OL su--lies s!ll e"ee$ Rs.,.
>&? Con"urren"e o# AG0R s!ll e otine$ lter in e"! "se e#ore
#urnis!in* t!e re>uisite $etils %entione$ in t!e Note elo& -r 36 (Hi) o# GFR @ol. I.
VFinn"e Di+ision O.M No F. (3) E.@/52R.36 $te$ 662253T

PURCASE AND ACUISITION OF STORES >ROLES 101 TO 105?6

3.%9 >i?An ut!orit', &!i"! is "o%-etent to in"ur "ontin*ent e-en$iture, %' sn"tion
t!e -ur"!se o# stores re>uire$ #or use in t!e -uli" ser+i"e in ""or$n"e &it! t!e
instru"tions "ontine$ in A--en$i 5 o# t!e G.F.Rs @ol. II, or n' *enerl or s-e"il or$ers
issue$ #ro% ti%e to ti%e. !e -ur"!se %ust e %$e in t!e %ost e"ono%i"l %nner, n$ in

DAO/FSD
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"on#or%it' &it! t!e $e#inite re>uire%ents o# t!e -uli" ser+i"e. 0ie"e%el -ur"!ses s!oul$
e +oi$e$ s #r s -ossile.
>ii? It is $+isle to -re-re -erio$i"l 2in$ents n$ %ke ulk -ur"!ses, ut
t!is $oes not %en t!t stores %' e -ur"!se$ %u"! in $+n"e o# t!e "tul re>uire%ents.
9!ere s"les o# "onsu%-t ion !+e een li$ $o&n ' "o%-etent ut!ori ties, "re s!oul$ e
tken t!t t!e s"le is not e"ee$e$. !e -ur"!se or$ers s!oul$ not e s-lit u- in or$er to
+oi$ t!e ne"essit' o# otinin* t!e sn"tion o# !i*!er ut!orit'.
>iii? !e $etile$ -ro"e$ure #or -ro"ure%ent o# stores #ro% &it!in t!e "ountr'
n$ t!rou*! t!e 0kistn Missions ro$ is "ontine$ in Anneure 7A7 to Rule 3 o# t!e
G.F.Rs @ol. I n$ s!oul$ e ri*i$l' #ollo&e$.
3.0= 9!ile e%inin* t!e ""ounts o# t!e Fe$erl Go+ern%ent #or t!e 'er 34326 it
&s inter2li, noti"e$ ' t!e A$2Ho" 0uli" A""ounts Co%%ittee t!t in "se &!ere
ten$ers !$ een in+ite$, ne*otitions &ere !el$ &it! t!e !i*!est i$$er n$ t!e #ir% &!i"!
!$ >uote$ t!e lo&est rte &s i*nore$ n$ not ske$ to i$ *in. !us, t!e ne*otitions
&ere, #irstl', entere$ into &it! onl' one o# t!e ten$ers n$ t!t lso t!e !i*!est one. Se"on$l',
t!e lo&est i$$er &s not *i+en n' o--ortunit' t ll to >uote #or t!e se"on$ ti%e. !e
sn"tit' o# t!e ten$er &s !en"e +iolte$ n$ t!e Go+ern%ent interest &ent ' t!e or$. !e
Co%%ittee, t!ere#ore, re"o%%en$e$ t!t t!e Go+ern%ent $e-rt%ents e *in $+ise$ to
ensure t!t irre*ulrities o# t!is nture &ere stri"tl' *ur$e$ *inst n$ t!ose #oun$
res-onsile #or t!e% s!oul$ e $elt &it! se+erel', ""or$in* to t!e rules.
VFinn"e Di+ision O.M No F. (3)R.36/53, $te$ 3223453T
RECEIPT OF STORES >RULE 107?6
3.01 All stores re"ei+e$ s!oul$ e e%ine$, "ounte$, %esure$ or &ei*!e$, s t!e "se
%' e, &!en $eli+er' is tken. !e o##i"er res-onsile #or t!e stores s!oul$ see t!t t!e
>untities re "orre"t n$ t!eir >ulit' *oo$, n$ re"or$ "erti#i"te to t!t e##e"t. !e o##i"er
s!oul$ lso re"or$ "erti#i"te to t!e e##e"t t!t !e !s "tull' re"ei+e$ t!e %teril n$
re"or$e$ t!e% in t!e --ro-rite sto"k re*ister.
ISSUE OF STORES >RULE 109?6
3.02 9!en %teril is issue$ #ro% t!e sto"k, t!is s!oul$ e $one on re"ei-t o# n in$ent
in t!e -res"rie$ #or%. !e %teril s!oul$ e $eli+ere$ onl' #ter otinin* n
"kno&le$*e%ent t!ere#or n$ %kin* ne"essr' entries in t!e rele+nt sto"k re*isters.
CUSTODY AND ACCOUNTS OF STORES >RULES 131TO 135?6
3.0% All t!e o##i"ers entruste$ &it! stores re re>uire$ to tke s-e"il "re #or t!eir s#e
"usto$', kee-in* t!e% in *oo$ n$ e##i"ient "on$ition n$ -rote"t t!e% #ro% loss, $%*e or
$eteriortion. Suitle ""o%%o$tion s!oul$ e -ro+i$e$ #or +lule n$ "o%ustile
stores. Suitle ""ounts n$ in+entories s!oul$ e ke-t #or ll kin$s o# storesDe$ Sto"k,
"onsu%le rti"les, -eris!le stores n$ Lirr' <ooks, et". !e sto"k ""ounts %' +r'
""or$in* to t!e nture o# stores. It is -re#erle to kee- t!e in+entories t t!e site o# t!e
stores.
3.00 In t!e "se o# Go+ern%ent Co%%er"il n$ertkin*s -ri"e$ ""ounts !+e to e
ke-t. In su"! "ses t!e #ition o# -ri"es s!oul$ e $one &it! resonle ""ur"'. !e -ri"es

DAO/FSD
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on"e #ie$ s!oul$ e -erio$i"ll' re+ie&e$ n$ re+ise$, i# ne"essr'3, in ""or$n"e &it! t!e
%rket -ri"es o# t!e stores. !e losses n$ $e-re"ition s!oul$ lso e e!iite$ -ro-erl'.
PYSICAL VERIFICATION >RULES 137 TO 142?6
3.03 A -!'si"l +eri#i"tion o# stores s!oul$ e "rrie$ out t lest on"e 'er '
"o%-etent ut!orit'. !e &ork s!oul$ not, !o&e+er, e entruste$ to -erson2
>i? 9!o is t!e "usto$in, t!e le$*er kee-er or t!e ""ountnt o# t!e stores to e
+eri#ie$ or &!o is no%inee or is e%-lo'e$ un$er t!e store kee-er, le$*er kee-er or t!e
""ountntJ
>ii? 9!o is not "on+ersnt &it! t!e "lssi#i"tion, no%en"lture or te"!ni>ue o#
t!e stores to e +eri#ie$21 or
>iii? 9!o is lo& -i$ suor$inteJ
As #r s -ossile t!is &ork s!oul$ e entruste$ to res-onsile o##i"er &!o is
in$e-en$ent o# t!e su-erior ee"uti+e o##i"er in "!r*e o# t!e stores. 9!ile "rr'in* out t!e
-!'si"l +eri#i"tion it is ne"essr' t!t it s!oul$ e $one in t!e -resen"e o# t!e "usto$in o#
stores or o# res-onsile -erson $e-ute$ ' !i%.
3.04 A "erti#i"te o# +eri#i"tion o# stores &it! its results s!oul$ e re"or$e$ on t!e
in+entor'. All $is"re-n"ies s!oul$ e rou*!t to ""ount i%%e$itel', so t!t t!e stores
""ount %' re-resent t!e true stte o# stores. S!ort*es, $%*es n$ unser+i"ele stores
s!oul$ e re-orte$ to t!e "o%-etent ut!orit' to &rite o## t!e loss.

3.05 !e stores s!oul$ not e !el$ in e"ess o# re>uire%ents o# resonle -erio$ or in

e"ess o# n' -res"rie$ %i%u% li%it. For t!is -ur-ose -erio$i"l ins-e"tion s!oul$ e
"on$u"te$ ' res-onsile o##i"er, &!o s!oul$ su%it re-ort in res-e"t o# sur-lus n$
osolete stores. !is ins-e"tion s!oul$ e $one 'erl' n$ in res-e"t o# -eris!le stores si
%ont!l'.
SALE AND DISPOSAL OF STORES >RULES 144 TO147?6
3.07 >i?t!e -re+ious sn"tion o# "o%-etent ut!orit' is re>uire$ to &ritin* o## ll losses,
$e#i"ien"ies or $e-re"ition in t!e +lue o# stores.
>ii? !e osolete, sur-lus or unser+i"ele stores %' e $is-ose$ o# ' sle or
ot!er&ise un$er t!e or$ers o# "o%-etent ut!orit', ut ll or$ers $e"lrin* t!e stores s
unser+i"ele s!oul$ "ontin resons #or "on$e%nin* t!e% s unser+i"ele. !e "ost o#
t!ose stores, &!i"! !+e eit!er een lost or $%*e$ s!oul$ e &ritten o## un$er t!e or$ers
o# t!e "o%-etent ut!orit'.
WOR)S >RULES 154 TO 2==?6
3.09 All t!e "entrl uil$in*s n$ ot!er &orks re $i+i$e$ into t!e #ollo&in* "lsses #or
t!e -ur-ose o# $%inistrtion n$ "ontrol
>i? Mili#ar$ 8+r<uil$in*s, $e#en"e &orks n$ n"illr' ser+i"es inten$e$ #or
$i##erent rn"!es o# t!e De#en"e Ser+i"es, &!i"! re "rrie$ out ' or on e!l# o# t!e
Militr' En*ineerin* Ser+i"es1

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>ii? P'&li" 8+rCi+il 9orks, Irri*tion, N+i*tion, E%nk%ent n$

Drin*e 9orks un$er t!e $%inistrti+e "ontrol o# t!e 0kistn 0uli" 9orks De-rt%ent1
n$
>iii? <uil$in*s n$ ot!er &orks un$er t!e $%inistrti+e "ontrol o# t!e
De-rt%ents1 usin* or re>uirin* t!e%, e.*.
>a? ll &orks -ertinin* to t!e Ril&'s, 0osts n$ ele-!ones, ele*r-!s,
Forest, Slt, Li*!t!ouses, <ro$"stin* n$ ot!er >usi2"o%%er"il $e-rt%ents n$
un$ertkin*s1
>&? &orks -ertinin* to t!e Mint1
>"? Ar"!eolo*i"l &orks in "onne"tion &it! "onser+tion o# n"ie
nt %onu%ents1
>:? Constru"tion n$ %intenn"eo# "i+il ero$ro%es1 n$
>!? An' ot!er &orks or "lss o# &orks llotte$ un$er or$ers o# t!e Go+ern%ent to
t!e De-rt%ents usin* or re>uirin* t!e%.
3.3= !e $%inistrti+e "ontrol %ens, inter li, t!e ssu%-tion o# #ull res-onsiilit'
#or t!e "onstru"tion, %intenn"e n$ u-kee- o# uil$in*s n$ ot!er &orks n$ t!e -ro+ision
o# #un$s #or t!e ee"ution o# t!ese -roe"ts. !e initition, ut!oristion n$ ee"ution o#
t!ese &orks s!oul$ e re*ulte$ ' $etile$ rules n$ or$ers "ontine$ in t!e res-e"ti+e
$e-rt%entl re*ultions n$ ot!er s-e"il or$ers --li"le to t!e%.
3.31 As *enerl rule no &ork s!oul$ e "o%%en"e$ or liilit' in"urre$ until
>a? A$%inistrti+e --ro+l s
! een otine$ #r
o% n --ro-rite ut!or
it'1
>&? E-en$ituresn"tion!s een otine$1
>"? A -ro-erl' $etile$ $esi*n n$
esti%te !seen sn"tione$1 n$
>:? Fun$s to"o+er t!e"!r*e $uri
n* t!e'er !+eeen -ro+i$e$
' "o%-eten
t ut!orit'.
3.32 I# $ue to "ertin e%er*ent resons su-erior ut!orit' re>uires t!e ee"ution o#
"ertin &ork n$ t!t in+ol+es t!e in#rin*e%ent o# t!ese #un$%entl rules t!e ut!orit'
"on"erne$ s!oul$ e ske$ to "on+e' its or$ers in &ritin* n$ t!e u$it o##i"er --rise$ o#
t!is sitution. !e --roi%te %ount o# t!e liilit' s!oul$ lso e inti%te$ to !i%
3.3% ile -o&ers $ele*te$ to +rious ut!orities re*r$in* $%inistrti+e --ro+l,
e-en$iture sn"tion n$ --ro-rition n$ re2--ro-rition o# #un$s re "ontine$ in t!e
Finn"e Di+ision O.M. No. F. 3 ()2R. 36/5 $te$ t!e 33t! Mr"!, 3453. For t!e -ur-ose o#
--ro+l n$ sn"tion, *rou- o# &orks &!i"! #or%s one -roe"t s!oul$ e trete$ s one
&ork. !e ne"essit' o# otinin* t!e sn"tion o# t!e !i*!er ut!orit' #or -roe"t, &!i"!
"onsists o# *rou- o# su"! &orks, s!oul$ not e +oi$e$ si%-l' e"use e"! -rti"ulr
&ork &it!in t!e -roe"t is &it!in t!e -o&er o# --ro+l o# lo&er ut!orit'. 7Si%ilrl' n
ut!orit' *rnte$ ' sn"tion to n esti%te s!oul$ e trete$ s stri"tl' li%ite$ to t!e
-re"ise oe"ts &!i"! t!e esti%te &s inten$e$ to -ro+i$e. All nti"i-te$ or "tul s+in*s
on sn"tione$ esti%te #or $e#inite -roe"t s!oul$ not, &it!out s-e"i#i" ut!orit', e
--lie$ to "rr' out $$itionl &ork not "onte%-lte$ in t!e ori*inl esti%te. An'
$e+elo-%ent o# -roe"t $ee%e$ ne"essr' &!ile t!e &ork is in -ro*ress, s!oul$ l&'s e
"o+ere$ ' su--le%entr' esti%te.

DAO/FSD
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3.30. In or$er to #"ilitte t!e -re-rtion o# esti%tes n$ #inlition o# "ontr"t

*ree%ents, s"!e$ule o# rtes #or e"! kin$ o# &ork "o%%onl' ee"ute$ s!oul$ e
%intine$ in e"! lo"lit' n$ ke-t u-2to2$te. !ese rtes s!oul$ *enerll' *ree &it! t!ose
o# t!e esti%tes. 9!ere t!ere is n' $e+ition %-le resons t!ere#or s!oul$ e *i+en.
3.33 !e -ro+ision #or e-en$iture in res-e"t o# ll uil$in*s n$ &orks -ertinin* to
"i+il $e-rt%ents &!i"! !+e not een s-e"i#i"ll' llotte$ so ot!er $e-rt%ents is in"lu$e$
in t!e *rnt #or 7Ci+il 9orks7 to e $%inistere$ n$ ""ounte$ #or ' t!e 0.0. 9.D. No &ork
is ee"ute$ &it! t!e #un$s -rtl' -ro+i$e$ in t!e u$*et o# t!e $e-rt%ent n$ -rtl' #ro% t!e
u$*et #or "i+il &orks. All t!e Ci+il 9orks re "!r*e$ to t!e Mor Fun"tion.
Co%%unit' Ser+i"es n$ Mor Oe"t Constru"tion o# 9orks.
3.34 All rules reltin* to ee"ution o# &orks, --ro-ritin* n$ re2--ro-ritin* o#
#un$s re "ontine$ in t!e Centrl 0uli" 9orks De-rt%ent C o$e n$ Centrl 0uli" 9orks
A""ount Co$e. !ese rules &ill e --li"le in t!ose "ses lso &!ere "ertin &orks re
ee"ute$ ' 0ro+in"il 0.9.D. n$ Militr' En*ineerin* Ser+i"e, et"., s n *en"' #or t!e
0.0.9.D.
3.35 In "ses &!ere #or $%inistrti+e or e"ono%i" resons "ertin uil$in*s un$er t!e
"!r*e o# 0.0.9.D, re entruste$ to n' "i+il $e-rt%ent ori*inl &orks n$ s-e"il re-irs
"ostin* Rs. 6, or less n$ ll or$inr' re-irs irres-e"ti+e o# "ost in res-e"t o# su"!
uil$in*s %' e "rrie$ out ' t!e He$ o# De-rt%ent "on"erne$ in ""or$n"e &it! su"!
instru"tions s re issue$ ' t!e 0.0.9.D. 0ro+ision #or su"! &ork &ill e %$e un$er t!e
Mor Oe"t s %entione$ in 0r . In su"! "ses &!ile t!e #ull u$*etr' "ontrol rests
&it! t!e 0.0.9.D., t!e "!r*es in"urre$ ' "i+il $e-rt%ent %' e $r&n un$er t!e rules
n$ -ro"e$ure *o+ernin* "ontin*ent e-en$iture In ll ot!er "ses in &!i"! "i+il
$e-rt%ent is entruste$ &it! t!e ee"ution o# Centrl 0uli" 9orks, t!e De-rt%entl O##i"er
"rr'in* out t!e &ork &ill "t s 0uli" 9ork Disurser n$ &ill e *ui$e$ ' t!e rules n$
re*ultions o# t!e 0.0.9.D.
3.37 In res-e"t o# t!ose uil$in*s n$ &orks &!i"! re un$er t!e $%inistrti+e "ontrol
o# $e-rt%ents ot!er t!n t!e 0.0.9.D. ll ori*inl &orks n$ s-e"il re-irs "ostin* %ore
t!n Rs. 6, s!oul$ !e ee"ute$ t!rou*! t!e *en"' o# t!e 0.0.9.D., unless t!ere re
s-e"i#i" or$ers to t!e "ontrr'. !is &ork "n e entruste$ to 0ro+in"il 0. 9.D., or M .E.S.
lso s *en"' o# t!e 0.0.9.D. In "se it is not "on+enient to entrust t!e &ork to n' o# t!ese,
t!e u$it o##i"er s!oul$ in+ril' e "onsulte$ t t!e initil st*e1 i.e. -rior to n *ree%ent
ein* entere$ into &it! n r"!ite"t or "ontr"tor, so t!t suitle rrn*e%ents %' e %$e
#or nor%l u$it n$ #inn"il "ontrol.
VFinn"e Di+ision O.M No F. (I) R. 36/55 $t. 2 3455T

3.39 !e &orks n$ re-irs "onne"te$ &it! snitr', &ter su--l' n$ ele"tri"

instlltions to Go+ern%ent uil$in*s, &!ere su"! uil$in*s re not in "!r*e o# t!e M.E.S.
or Ril&'s re "rrie$ out ' or t!rou*! t!e *en"' o# 0.0.9.D. e"e-t in s-e"il "ses
un$er or$ers o# Go+ern%ent.
3.4= >i? No ut!orit' lo&er t!n t!e He$ o# Lo"l A$%inistrtion is "o%-etent to
ut!orise t!e ">uisition o# uil$in* ' -ur"!se $es-ite t!e #"t t!t t!e -ur"!se %i*!t
!+e een sn"tione$ ' "o%-etent ut!orit', in ll t!ese "ses sur+e' n$ +lution
re-ort is su%itte$ ' t!e 0.0.9.D to t!e !e$ o# t!e lo"l $%inistrtion.

DAO/FSD
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>ii? An' -uli" uil$in* &!i"! is not -urel' te%-orr' stru"ture s!oul$ not e
sol$ or $is%ntle$ &it!out t!e -re+ious sn"tion o# t!e Go+ern%ent, i# t!e "ost e"ee$s Rs.
3,, or o# t!e C!ie# En*ineer. 0k 0.9.D. or o# t!e He$ o# Lo"l A$%inistrtion, i#
ot!er&ise
GRANTS-IB-AID >RULES 2=4 TO 2=9?6
3.41 !e -o&ers o# sn"tion #or -'%ent o# *rnts2in2i$ re "ontine$ in Anneure II,
ite% (i+), Finn"e Di+ision O.M. No. F. 3() R.36/5 $te$ 33223453. E+er' or$er
sn"tionin* *rnt s!oul$ s-e"i#' "lerl' t!e oe"t #or &!i"! t!e *rnt is *i+en n$
"on$itions *o+ernin* it. In "se o# nonre"urrin* *rnts #or s-e"i#ie$ oe"ts t!e ti%e li%it
&it!in &!i"! t!e *rnt is to e s-ent s!oul$ e "lerl' sti-ulte$.Onl' t!t %u"! -rt o# t!e
*rnt s!oul$ e -i$ $urin* n' #inn"il 'er s is likel' to e e-en$e$ $urin* t!t 'er.
!e *rnt %' e %$e in instll%ents lso ""or$in* to t!e nee$ o# &ork su"! s uil$in*s,
&ter su--l' s"!e%es, et". !e ut!orit' si*nin* or "ountersi*nin* ill #or *rnt2in2i$
s!oul$ see t!t %one' is not $r&n in $+n"e o# re>uire%ents. !ere s!oul$ e no o""sion
#or rus! o# -'%ents o# t!ese *rnts in t!e %ont! o# une.
3.42 All t!e o$ies n$ institu tions re"ei+in* t!e *rnts s!oul$ e re>uire$ to -ro$u"e
u$ite$ ""ounts #or e+er' 'er. It is not ne"essr' t!t u$it s!oul$ e $one ' 0kistn
Au$it De-rt%ent onl'. It &oul$ e su##i"ient i# t!e ""ounts re "erti#ie$ s "orre"t '
re*istere$ ""ountnt or ot!er re"o*nie$ o$' o# u$itors. !is is +er' ne"essr' in or$er to
ensure t!t *rnt2in2i$ is usti#ie$ ' t!e #inn"il -osition o# t!e *rntee n$ t!t t!e
-re+ious *rnt &s s-ent #or t!e -ur-ose #or &!i"! it &s inten$e$. In "se o# s%ller
institutions &!i"! "nnot ##or$ to *et t!eir ""ounts u$ite$, t!e sn"tionin* ut!orit' "n
eer"ise its $is"retion o# ee%-tin* t!e% #ro% su%ission o# t!e u$ite$ ""ounts.
3.4% In ll sn"tions #or *rnt2in2i$ "o%%uni"te$ to t!e A""ountnt Generl, it s!oul$
e stte$ &!et!er t!e u$ite$ stte%ents o# ""ounts !+e een re"ei+e$ or &!et!er t!e
*rntee !s een ee%-te$ #ro% su%ittin* t!e stte%ent.
3.40 9!ere "on$itions re tt"!e$ to t!e utilistion o# *rnt in t!e #or% o#
s-e"i#i"tion o# -rti"ulr oe"ts o# e-en$iture or t!e ti%e &it!in &!i"! t!e %one' s!oul$
e s-ent, or ot!er&ise, t!e o##i"er &!o si*ns or "ountersi*ns t!e ill #or *rnt2in2i$ &ill e
-ri%ril' res-onsile #or "erti#'in* to t!e A""ountnt Generl t!e #ul#il%ent o# t!e -res"rie$
"on$itions. !is "erti#i"te s!oul$ e #urnis!e$ in su"! #or% n$ t su"! inter+ls s %' e
*ree$ to et&een t!e De-rt%ent n$ t!e A""ountnt Generl. !e %nner in &!i"! t!e
$e-rt%entl o##i"er &ill stis#' !i%sel# e#ore #urnis!in* t!e "erti#i"te is #or !i% to $e"i$e.
He %', #or e%-le, "ll #or -ro*ress re-orts #ro% ti%e to ti%e or rrn*e #or -erio$i"l
ins-e"tions.
3.43 E+er' *rnt %$e #or s-e"i#ie$ oe"t is sue"t to t!e #ollo &in* i%-lie$
"on$itions
>i? t!t t!e *rnt &ill e s-ent on t!e oe"t &it!in resonle ti%e, e+en i# no
ti%e li%it !s een s-e"i#ie$1 n$

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>ii? t!t n' -ortion o# t!e % ount &!i"! is not ulti%tel' re>uire$ #or
e-en$iture on t!t oe"ts s!oul$ e $ul' surren$ere$ to t!e Go+ern%ent. All ;*rnts2inli$
not utilise$ &it!in t!e #inn"il 'er or n' uns-ent ln"e t!ereo# l-se n$ t!e %ount
s!oul$ e surren$ere$3 "k to t!e Go+ern%ent.
LOANS AND ADVANCES6
3.44 !e lons n$ $+n"es %$e ' Go+ern%ent #ll un$er t&o %in !e$sLons
n$ A$+n"es erin* interest n$ Interest2#ree A$+n"es. In t!e #or%er "te*or' re lons
%$e to 0ro+in"il Go+ern%ents, Lo"l Fun$s n$ -ri+te in$i+i$uls n$ lso $+n"es
%$e to Go+ern%ent ser+nts #or uil$in* !ouses n$ #or -ur"!se o# "on+e'n"es, et".
n$er t!e ltter "te*or' "o%e $+n"es %$e to Go+ern%ent ser+nts on tour n$ trns#er.
GENERAL CONDITIONS >RULES 209 TO 23%?6
3.45 As *enerl rule $+n"es re not -'le to Go+ern%ent ser+nts &!o re not in
-er%nent e%-lo', e"use t!eir -' $oes not "onstitute $e>ute se"urit' #or t!e $+n"es.
In s-e"il "ses, !o&e+er, n$ sue"t to su"! "on$itions s %' e $ee%e$ --ro-rite
te%-orr' Go+ern%ent ser+nts %' lso e llo&e$ t!e $+n"es.
3.47 >i?Si%-le interests t t!e rte #ie$ ' Go+ern%ent s!oul$ e "!r*e$ on $+n"es
*rnte$ to Go+ern%ent ser+nt s #or uil$in* !ouses or #or -ur"!se o# "on+e'n"es. 9!ere
n $+n"e is $r&n in %ore t!n one instl%ent, t!e rte o# interest re"o+erle s!oul$ e
$eter%ine$ &it! re#eren"e to t!e $te on &!i"! t!e #irst instl%ent &s $r&n. !e interest is
"l"ulte$ on ln"es outstn$in* on t!e lst $' o# e"! %ont!. I# Go+ern%ent ser+nt
$ies e#ore retire%ent no re"o+er' &ill e %$e on ""ount o# interest. In "se re"o+eries on
""ount o# interest &ere in -ro*ress t t!e ti%e o# $et!, no re"o+er' &ill e %$e #or t!e
re%inin* %ount o# interest.
>ii? !e #ollo&in* e"e-tions re -er%issile to t!e *enerl rule >uote$ in (i)
o+e,
>a? No interest &ill e "!r*e$, #ro% *o+ern%ent ser+nts on $+n"es #or t!e
-ur"!se o# "'"les *rnte$ #ro% Go+ern%ent #un$s on or #ter De"e%er 6, 345, or on n
$+n"e &!i"! is in t!e -ro"ess o# re-'%ent on t!t $te.
>&? No interest &ill e "!r*e$ #ro% Go+ern%ent ser+nts in <0S 3 to 3 on
!ouse2uil$in* $+n"es sn"tione$ on or #ter t!e De"e%er 6, 345, or on n $+n"e
&!i"! is in t!e -ro"ess o# re-'%ent on t!t $te.
>"? In "se Go+ern%ent ser+nt, &!o &s in <0S 3 or elo& t t!e ti%e

&!en !ouse2uil$in*
interest $+n"e
s!ll e "!r*e$ &s sn"tione$
#ro% !i%. Ho&e+er, i#tot!e
!i%, i# -ro%ote$
%ount to <0S
o# $+n"e 3: or o+e,
is re+ise$ no
on t!e sis
o# !is -' in <0S23: or o+e, interest &ill e"o%e -'le un$er t!e nor%l rules/or$ers.
>:? In "se *o+ern%ent ser+nt, &!o &s in <0S23: or o+e &!en !ouse2
uil$in* $+n"e &s sn"tione$ to !i% is re+erte$ to -ost in <0S23 or elo&, interest &ill
e "!r*e$ #ro% !i% un$er t!e nor%l rules n$ or$ers.
>!) !e *o+ern%ent ser+nts, &!o $o not "li% interest on G.0. Fun$
ln"es, &ill e *rnte$ House <uil$in* A$+n"e, Motor Cr A$+n"e ? Motor C'"le

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A$+n"e #ree o# interest i# sn"tione$ on or #ter 3st ul', 345 n$ no interest is "li%e$ on
G.0. Fun$ ln"es ' t!e Go+ern%ent Ser+nt "on"erne$ on or #ter t!is $te.
VF. I (l) l%-/5 $te$ 35t! Au*ust. 345 re$ &it! Ministr' o# Finn"e O.M No F.(5) R/5 $te$ 4t! ul'.
345T

>;? !e Go+ern%ent ser+nts, &!o !$ %$e t!eir (.0. Fun$ ""ount interest
#ree -rior to 3st ul', 345 no interest &oul$ e "!r*e$ on t!e ln"e o# t!e $+n"e t!t
stoo$ outstn$in* *inst t!e% on or #ter 3st ul', 345. For t!e ln"e outstn$in* *inst
t!e% on t! une, 345, interest &oul$ e re%itte$ to t!e etent o# t!e %ount o# interest
#ore*one ' su"! Go+ern%ent ser+nts on t!eir G.0. Fun$ ""ount.
VMinistr' o# Finn"e O.M. No. (5) R/5 @ol II $te$ 6 t! Ferur'. 345:T

3.49 >i?!e %ount o# t!e $+n"e is re"o+ere$ #ro% t!e %ont!l' -' ills ,n su"!
instl%ents s %' e s-e"i#ie$. !is s!oul$ not e e##e"te$ ' t!e #"t o# t!e orro&er ein*
on le+e o# n' kin$ n$ $r&in* le+e slr' or rin* un$er sus-ension $r&in* t!e
susisten"e *rnt. Durin* t!e etr or$inr' le+e &it!out -' n$ llo&n"e t!e instl%ents
s!oul$ e re"o+ere$ in "s!. I# t!e Go+ern%ent ser+nt #ils to -' t!e instl%ent in "s!, t!e
rrers o# instl%ents s!oul$ e re"o+ere$ in lu%-su% #ro% t!e #irst -'%ent o# -' n$
llo&n"es, &!i"! %' e"o%e $ue t t!e en$ o# le+e.
>ii? For ll interest erin* $+n"es "o%-etent ut!orit' s!oul$ not issue
sn"tion unless t!e A""ountnt2Generl !s "erti#ie$ t!e +ililit' o# #un$s in t!e 'er in
&!i"! -'%ent is -ro-ose$ to e %$e.

3.5=to+'
$+n"e ! &'il:iser+nt
Go+ern%ent a:/a"!. 2A. "o%-etent
#or "onstru"tion ut!orit'
o# !ouse, %' sn"tion
-ur"!sin* t!e"o%-letel'
!ouse, *rnt o#
re"onstru"tin* !ouse or eten$in* or reno+tin* !ouse lre$' o&ne$ ' !i% t n' -l"e
in 0kistn in"lu$in* A$ 8s!%ir #or o""u-tion ' !i%sel#.
3.51 !e $+n"e is *rnte$ onl' on"e in ser+i"e #or t!e "onstru"tion o# ne& !ouses n$
#or t!e on#i$e resi$entil re>uire%ents o# t!e Go+ern%ent ser+nt !i%sel#. In "se o#
"onstru"tion o# !ouse t Isl%$, !o&e+er, se"on$ $+n"e %' e *rnte$ to
Go+ern%ent ser+nt;, -ro+i$e$ t!e -re+ious $+n"e $r&n ' !i% !s een re-i$ in #ull
to*et!er &it! t!e interest. An $+n"e "n e $r&n #or -ur"!se o# !ouse uilt ' t!e
Fe$erl or 0ro+in"il Go+ern%ent or lo"l ut!orit'.
3.52 House <uil$in* $+n"e #or t!e -ur"!se o# #lts in %ulti2store'e$ uil$in*s %'
e *rnte$ to Go+ern%ent ser+nts to t!e etent n$ sue"t to t!e usul "on$itions
-res"rie$ #or t!e $%issiilit' o# !ouse uil$in* $+n"e. !is s!ll e sue"t to t!e
#ollo&in* #urt!er -ro+isions
>a? <e#ore re"ei+in* t!e %ount o# t!e $+n"e, or -'%ent o# t!e %ount to t!e
"onstru"tion *en"' $ire"t, t!e Go+ern%ent ser+nt "on"erne$ s!oul$ e re>uire$ to ee"ute
n A*ree%ent in t!e -res"rie$ For%1 n$ #ter t!e -ur"!se o# t!e #lt is "o%-lete$ to
ee"ute n$ re*ister t!e Mort**e $ee$ in t!e -res"rie$ #or% s se"urit' #or re-'%ent o#
t!e %ount $+n"e$ &it! interest1
>&? Stis#"tor' e+i$en"e &ill !+e to e -ro$u"e$ &it!in %ont!s o# t!e $r&l o#
t!e $+n"e to s!o& t!t t!e %ount !s eer s-ent on t!e -ur"!se o# #lt. !is "n e $one

DAO/FSD
 7%

' s!o&in* t!e +li$ le*l re"ei-t issue$ ' t!e Constru"tion A*en"' "on"erne$ in token o#
t!e -ur"!se $ee$.
3.5% 9!ere Go+ern%ent ser+nt $esire$ t!t t!e -'%ent o# $+n"e sn"tione$ un$er
t!e o+e or$ers e %$e $ire"t to t!e "onstru"tion *en"', !e %' in$i"te it in !is
--li"tion #or t!e *rnt o# $+n"e. In su"! "se, t!e Dr&in* ? Disursin* O##i"er &ill
rrn*e #or t!e $ire"t -'%ent o# t!e sn"tione$ %ount to t!e *en"' "on"erne$ n$ otin
+li$ re"ei-t in t!e n%e o# t!e Go+ern%ent ser+nt #ro% t!t *en"' n$ !n$ o+er t!e s%e
to !i%.
3.50 !e $+n"e s!oul$ not e"ee$ : %ont!s -' o# Go+ern%ent ser+nt. !e
$+n"es s!oul$ e -i$ ' instl%ents1 t!e %ount o# t!e e"! instl%ent ein* su"! s is
likel' to e s-ent $urin* t!e net t!ree %ont!s. !e orro&er s!oul$ -ro$u"e stis#"tor'
e+i$en"e e#ore t!e sn"tionin* ut!orit' to t!e e##e"t t!t t!e instl%ent -re+iousl' $r&n
!s "tull' een utilie$ to&r$s t!e "onstru"tion o# !ouse n$ t!en onl' se"on$
instl%ent &ill e -i$. All t!e ills #or t!e $r&l o# $+n"es, &!en -resente$ to t!e u$it
o##i"e s!oul$ e $ul' su--orte$ ' t!e #ollo&in* "erti#i"te #ro% t!e "ontrollin* o##i"er in
res-e"t o# o##i"ers <0S 3: n$ o+e n$ #ro% $r&in* o##i"er in res-e"t o# ot!ers
;Certi#ie$ t!t t!e %ount o# Rs........... ....ein*........ ..instl%ent to&r$s t!e !ouse uil$in*
$+n"e *rnte$ to Mr. ..................................is likel' to e re>uire$ #or e-en$iture in t!e
net t!ree %ont!s, n$ t!t I % stis#ie$ t!t t!e %ount -re+iousl' $+n"e$ (i# n') !$
"tull' een utilie$ #or t!e -ur-ose #or &!i"! it &s $r&n;.
3.53 A$+n"e #ro% G.0. Fun$ ""ount #or t!e "onstru"tion o# !ouse &ill not e tken
into ""ount #or t!e -ur-os es o# "l"ultin* totl !ouse uil$in* $+n"e to &!i"!
Go+ern%ent ser+nt is entitle$. An $+n"e #or t!e "onstru"tion o# ne& !ouse %' e
$r&n in t&o e>ul instl%ents. !e #irst instl%ent &ill e -i$ on -ro$u"tion o# $o"u%ents
estlis!in* -ro-rietr' ri*!ts on t!e ln$ n$ t!e se"on$ &ill e -i$ onl' &!en t!e !ouse
re"!es -lint! le+el. An $+n"e *rnte$ #or -ur"!se, re"onstru"tin* or reno+tin* !ouse
%' e $r&n in one instl%ent, -ro+i$e$ t!e ee"ution n$ re*istrtion o# %ort**e $ee$ is
$ul' "o%-lete$ n$ Go+ern%ent interest is #ull' se"ure$. !e totl %ount $r&n in one
instl%ent s!oul$ e utilise$ &it!in ei*!teen %ont!s o# its $r&l. !e re"i-ient is lso
re>uire$ to *i+e "erti#i"te t t!e en$ o# #inn"il 'er $ul' su--orte$ ' "erti#i"te o# !is
i%%e$ite su-erior, s to !o& %u"! %one' $r&n !s een utilie$ #or t!e -ur-ose #or
&!i"! it &s $r&n n$ t!e resons #or s!ort utilition.
3.54 !e re-'%ent o# $+n"e "o%%en"es #ro% t!e #ourt! issue o# -' #ter t!e #irst
instl%ent is tken n$ is "o%-lete$ in 36 e>ul instl%ents. In "se o# Go+ern%ent

ser+nts o# <0S
one or %ore 3 to t!e#ro%
instl%ents re"o+er' is ##e"te$
t!e %ont! in 6
#ollo&in* instl%ents.
t!t !e
in &!i"! t!e interesto#
re"o+er' is t!e
re"o+ere$ in
-rin"i-l
%ount is "o%-lete$, e"! su"! instl%ent ein* not %ore t!n t!e %ount o# instl%ent '
&!i"! t!e -rin"i-l %ount &s re"o+ere$. !e %ont!l' rte o# re"o+er' s!oul$ e #ie$ in
&!ole ru-ee e"e-t in t!e "se o# lst instl%ent &!en t!e re%inin* ln"e in"lu$in* t!e
#r"tion o# ru-ee s!oul$ e re"o+ere$.
3.55 !ose Go+ern%ent ser+nts &!o re likel' to retire #ro% Go+ern%ent ser+i"e
&it!in 3 'ers n$ re -i$ t!e !ouse uil$in* $+n"e, t!e instl%ents o# re"o+er' in t!eir
"se s!oul$ e so #ie$ t!t t!e re"o+er' o# -rin"i-l to*et!er &it! t!e interest ""rue$

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t!ereon is "o%-lete$ e#ore t!e $te o# retire%ent. !e rte o# instl%ent s!oul$ not e"ee$
one #ourt! o# t!e -' o# Go+ern%ent ser+n t n$ i# t!e rte o# re"o+er' e"ee$s t!t li%i t
$ue to erlier nti"i-te$ retire%ent o# t!e Go+ern%ent ser+nt, %ount o# $+n"e %' e
so re$u"e$ t!t it is re"o+ere$ to*et!er &it! t!e interest e#ore retire%ent.
3.57 In "se o# <0S 3 to e%-lo'ees t!e *rnt o# $+n"e &ill e re*ulte$ ' t!e *e
li%its in$i"te$ elo&
>i? Full %ount o# !ouse uil$in* $+n"e, i.e., : %ont!s -' re"o+erle in
6 instl%ents %' e *rnte$ u- to t!e *e o# 'ers.
>ii? Full %ount %' lso e *rnte$ et&een t!e *es o# to 5 sue"t to t!e
&ritten un$ertkin* ein* #urnis!e$ ' t!e *o+ern%ent ser+nt to t!e e##e"t t!t re"o+er' o#
t!e $+n"e %' e %$e #ro% !is -' t su"! uni#or% rte not e"ee$in* l/t! o# -' so
t!t %ount o# t!e $+n"e is re-i$ in #ull e#ore ttinin* t!e *e o# : 'ers.
>iii? In t!e "se o# *o+ern%ent ser+nts &!o re o+e t!e *e o# 5 'ers t!e
%ount o# t!e $+n"e &ill e re$u"e$ so %u"! s &oul$ enle t!e re"o+er' o# t!e $+n"e
t rte not e"ee$in* l/t! o# -' in n' one %ont!, ein* %$e -ossile e#ore ttinin*
t!e *e o# : 'ers.
3.59 In or$er to se"ure Go+ern%ent #ro% loss "onse>uent on Go+ern%ent ser+nt
$'in* or >uittin* ser+i"e e#ore t!e re-'%ent o# $+n"e to*et!er &it! t!e interest is
"o%-lete$, t!e !ouse so uilt n$ t!e ln$ on &!i"! it stn$s, s!oul$ e %ort**e$ to t!e
0resi$ent o# 0kistn, &!i"! &ill e relese$ onl' &!en t!e entire %ount o# $+n"e n$

interest
t!e "seis%'
li>ui$te$.
e. !e !e %ort**e
sn"tionin* $ee$ s!oul$
ut!orit' es"rutinie
s!oul$ ee"ute$ in
t!eFor%
$ee$ GFR 6, 6,6
n$ re"or$ or 64 s
"erti#i"te
re*r$in* its "orre"tness. !e %ort**e $ee$ s!oul$ e re*istere$ &it!in %ont!s o# its
ee"ution. !e $ee$ &ill e ke-t in t!e s#e "usto$' o# t!e sn"tionin* ut!orit', until t!e
$+n"e &it! interest is #ull' re-i$.
3.7= !e o##i"er --l'in* #or t!e $+n"e %u"! stis#ies t!e sn"tionin* ut!orit'
re*r$in* !is title to t!e ln$ u-on &!i"! t!e !ouse is -ro-ose$ to e uilt. In "se o# $out
t!e Re+enue, Re*istrtion n$ l& ut!orities %' e "onsulte$. It s!oul$ e seen t!t t!e
o##i"er "on"erne$ !s un$is-ute$ title to ln$ n$ t!ere is no le*l ost"le to t!e -ro-ert'
ein* %ort**e$ to t!e Go+ern%ent n$ ri*!t o# #ore2"losin* on t!e "on$itions %entione$ in
t!e %ort**e on$. !ere is no oe"tion to *rnt o# $+n"e to Go+ern%ent ser+nt &!o
!s lese on -lot o# ln$, o# &!i"! t!e une-ire$ -ortion is o# ter% n$ +lue su##i"ient
to usti#' t!e *rnt o# t!e $+n"e n$ t!t t!ere is no $n*er o# t!e lese l-sin* or o#
Go+ern%ent ein* unle to $is-ose o# it, s!oul$ it e"o%e ne"essr' to #ore2"lose t!e
%ort**e.
3.71 !e !ouse uil$in* $+n"e %' lso e *rnte$ to t!ose Go+ern%ent ser+nts,
&!o !+e tken -lot o# ln$ on lese #ro% t!e Go+ern%ent in Ni%$ 8r"!i, or #or t!e
ln$s ">uire$ t!rou*! t!e Coo-erti+e Housin* So"ieties, &!i"! !+e $ul' een re*istere$.
!e Go+ern%ent ser+nts "on"erne$ s!oul$ e ske$ to -ro$u"e t!e ori*inl $o"u%ents
s!o&in* t!t t!e ln$ !s "tull' een llotte$ to t!e%. In t!e #irst instn"e t!e' %' e -i$
t!e $e+elo-%ent "!r*es $e%n$e$ ' t!e So"ieties. 9!en t!e "tul "onstru"tion is
inten$e$ to e strte$, t!e' %' e llo&e$ u- to 6W o# t!e totl %ount o# $+n"e, so s
to enle t!e% to uil$ t!e !ouse t lest u- to t!e -lint! le+el. As soon s -r"ti"le n$. in

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n' "se ut not ltter t!n t!ree %ont!s lter t!e $te t!e 6W o# t!e $+n"e &s $r&n, t!e
orro&er s!oul$ -ro$u"e "erti#i"te #ro% t!e Ee"uti+e En*ineer (s %' e no%inte$ '
t!e Go+ern%ent #or t!e -ur-ose) t!t t!e !ouse !s een uilt u- to t!e -lint!. !en t!e
Go+ern%ent ser+nt s!oul$ e ske$ to %ort**e t!e ln$ n$ stru"ture uilt u-on it to t!e
0resi$ent in For% G.F.R. 6 &!i"! s!oul$ e re*istere$ &it!in %ont!s Furt!er instll%ents
&ill e llo&e$ onl' #ter t!e ee"ution o# t!e %ort**e $ee$.
3.72 I# t!e ln$ is %ort**e$ n$ t!e $ee$ re*istere$ it is -er%issile to $+n"e u- to
W o# t!e totl %ount o# !ouse uil$in* $+n"e.
3.7% A$+n"e %' lso e *i+en &!ere "onsi$ere$ ne"essr' to Go+ern%ent ser+nts
&!o re %e%ers o# t!e Coo-erti+e Housin* So"ieties n$ t!e Go+ern%ent ser+nts &!o
-ur"!se ln$ in Isl%$ #ro% t!e C-itl De+elo-%ent Aut!orit', #or t!e -ur"!se o# ln$
or #or lesin* ln$ on &!i"! to "onstru"t !ouse, i# t!e ot!er "on$itions, li$ $o&n in re*r$
to t!e *rnt o# !ouse uil$in* $+n"e re stis#ie$ n$ t!e totl %ount o# t!e $+n"e #or
t!e -ur"!se o# lesin* o# t!e ln$ n$ t!e "onstru"tion o# t!e !ouse $oes not e"ee$ :
%ont!s; -' o# t!e o##i"il "on"erne$ As -res"rie$ un$er t!e rules t!e $r&l o# $+n"e is
-er%issile ' instl%ents n$ e"! su"! instl%ent s!oul$ not e"ee$ t!e %ount &!i"! is
"tull' re>uire$ #or e-en$iture &it!in t!ree %ont!s. E"! instl%ent is usull' li%ite$ to
6W o# t!e totl !ouse uil$in* $+n"e. Ho&e+er, t!e #irst instl%ent o# t!e $+n"e on
""ount o# "ost o# ln$ in Isl%$ -ur"!se$ #ro% t!e C-itl De+elo-%ent Aut!orit' %'
e rise$ #ro% 6W to W o# t!e totl %ount o# t!e $+n"e $%issile to t!e Go+ern%ent
ser+nt n$ llo&e$ sue"t to #ul#il%ent o# ot!er "on$itions li$ $o&n in t!e rules. !e
ln"e o# t!e $+n"e on ""ount o# "onstru"tion o# !ouse %' e $r&n in t&o e>ul
instl%ents #ter t!e ne"essr' #or%lities re>uire$ un$er t!e rules !+e een "o%-lete$.
3.70 !e re"o+eries in res-e"t o# t!e House <uil$in* A$+n"e &!i"! !+e een $r&n
onl' to t!e etent o# t!e %ounts -'le to t!e CDA to&r$s t!e "ost o# ln$ (in"lu$in* t!e
ln"e -'le to t!e CDA on t!t ""ount) %' e %$e in %ont!l' instl%ents. !e
rte o# re"o+er' s!oul$ not e in"rese$ until t!e *o+ern%ent ser+nts "on"erne$ !+e
"tull' $r&n #urt!er instl%ents re>uire$ #or t!e "onstru"tion o# t!e !ouses. A#ter $r&l o#
t!e instl%ents #or t!e -ur-ose o# "onstru"tion t!e rte o# re"o+er' s!oul$ e so re*ulte$
t!t t!e entire $+n"e to*et!er &it! t!e interest t!ereon is re"o+ere$ &it!in 3/6 'ers
"l"ulte$ #ro% t!e $te o# &!i"! re"o+er' o# t!e $+n"e "o%%en"e$. !is -erio$ o# 3
'ers &ill e suitl' re$u"e$ in t!e "se o# t!ose &!o !+e ttine$ t!e *e o# 'ers on or
e#ore t!e $te on &!i"! re"o+eries strt in ""or$n"e &it! t!e eistin* or$ers, to enle t!e
re"o+er' o# t!e totl $+n"e -lus interest, ein* ##e"te$ e#ore t!e $te o# retire%ent.
3.73 !e o+e reltion &ill not e llo&e$ to Go+ern%ent ser+nts &!o otin
House <uil$in* A$+n"e #or "onstru"tin* !ouses t sttions ot!er t!n Isl%$.
3.74 A Go+ern%ent ser+nt %' $r& n $+n"e #or !ouse uil$in* $+n"e
e+er'&!ere in 0kistn (-rtl' or &!ole o# it) #ro% t!e %ount stn$in* t !is "re$it in !is
G.0. Fun$ ""ount on t!e #ollo&in* "on$itions2
>i? !e $+n"e s!oul$ not e"ee$ : %ont!s -' o# t!e sus"rier or 5 -er "ent
o# t!e %ount t t!e "re$it o# t!e sus"rier In t!e Fun$, &!i"!e+er is lesser.
>ii? !e ln$ n$ !ouse s!oul$ e %ort**e$ to t!e 0resi$ent &it!in t!ree %ont!s
#ter t!e $+n"e is $r&n n$ re*istere$ &it!in %ont!s o# its ee"ution.

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>iii? Re"o+er' &ill e %$eX W o# t!e sus"rier7s -' "o%%en"in* #ro% t!e
#ourt! issue o# -' #ter t!e #irst instl%ent is $r&n. 9!ere $+n"e !s -rtl' een $r&n
#ro% Go+ern%ent n$ -rtl' #ro% t!e G.0.F. t!e re"o+er' #or t!e G.0.F. -ortion &ill
"o%%en"e i%%e$itel' #ter t!e lon #ro% t!e Go+ern%ent &it! interest ""rue$ t!ereon !s
een #ull' re-i$.
>i/? I# sus"rier is $ue to ttin t!e *e o# "o%-ulsor' retire%ent &it!in 3
'ers o# t!e $te on &!i"! n $+n"e is to e *rnte$, !e %' e sn"tione$ s $+n"e #ro%
!is G0F #or t!e "onstru"tion o# !ouse n'&!ere in 0kistn on ln$ o&ne$ ' !i% or ' !is
&i#e n$ "!il$ren or ' n' one o# t!e%. No re"o+er' &ill e %$e #ro% t!e sus"rier on
""ount o# t!is $+n"e n$ t!is &ill e trete$ s -rt o# t!e #inl -'%ent o# t!e %ount
stn$in* t !is "re$it. !e ln$ n$ !ouse uilt t!ereon &ill not e re>uire$ to e %ort**e$
to t!e 0resi$ent. !e #irst instl%ent &ill e -i$ onl' #ter t!e sus"rier !s ee"ute$ n
*ree%ent in t!e -res"rie$ #or%. In "se t!e ln$ or !ouse so uilt is sol$ or ot!er&ise
liente$ ' its o&ner to n' ot!er -erson, &!ile !e is still in ser+i"e, !e s!oul$ e re>uire$ to
re-' #ort!&it! into t!e Fun$ t!e entire %ount o# $+n"e to*et!er &it! t!e interest ""rue$
t!ereon in lu%-su%.
3.75 !e !ouse uil$in* $+n"e %' e *rnte$ to te%-orr' *o+ern%ent ser+nts
lso, on t!e #ollo&in* "on$itions1
>i? !e te%-orr' Go+ern%ent ser+nt !s "o%-lete$ t lest 3 'ers "ontinuous
ser+i"e. <0S 3 ? 6 te%-orr' e%-lo'ees re eli*ile irres-e"ti+e o# t!e len*t! o# te%-orr'
ser+i"e.
>ii? He$ o# t!e $e-rt%ent "erti#ies t!t t!e ser+i"es o# t!e Go+ern%ent ser+nt
"on"erne$ re not likel' to e ter%inte$ &it!in t!e -erio$ -res"rie$ #or t!e re-'%ent o#
$+n"e1
>iii) Se"urit' o# t&o -er%nent Go+ern%ent ser+nts (&!o re not likel' to retire
e#ore t!e !ouse is uilt n$ %ort**e$) is #urnis!e$ &!i"! &ill e relese$ &!en t!e !ouse
!s een uilt n$ %ort**e$ to t!e Go+ern%ent1
>i/? 9!ere t!e ln$ !s lre$' een ">uire$, it s!oul$ e %ort**e$ to*et!er
&it! t!e !ouse to e uilt t!ereon e#ore t!e $+n"e is sn"tione$1
>/? In "se t!e $+n"e is re>uire$ #or t!e -ur"!se o# ln$, t!e #irst instl%ent
s!oul$ e li%ite$ to 6Wo# t!e totl $+n"e or t!e "tul "ost o# ln$, &!i"!e+er is less1
>/i? t!e Go+ern%ent ser+nt "on"erne$ s!oul$ -ro$u"e "erti#i"te #ro% t!e
--ro-rite !ouse uil$in* so"iet', i%-ro+e%ent trust or CDA et"., t!t t!e ln$ !s een
llotte$ to !i%. !is s!oul$ lso in$i"te t!e -ri"e n$ t!e %ount o# instl%ent i%%e$itel'
-'le #ter llot%ent.
3.77 I#, !o&e+er, te%-orr' Go+ern%ent ser+nt &is!es to $r& t!e entire !ouse
uil$in* $+n"e #ro% !is G.0.F. it "n e sn"tione$ to !i% sue"t to t!e #ollo&in*
"on$itions
1. t!e te%-orr' *o+ern%ent ser+nt "on"erne$ !s "o%-lete$ t lest 'ers
"ontinuous ser+i"e1

DAO/FSD
 75

2. "erti#i"te is -ro$u"e$ #ro% t!e He$ o# De-rt%ent to t!e e##e"t t!t !is
ser+i"es re not likel' to e ter%inte$ &it!in t!e -erio$ -res"rie$ #or t!e re-'%ent o# t!e
$+n"e1 n$
%. Suret' #ro% t!e -er%nent Go+ern%ent ser+nts is #urnis!e$
3.79 !e re+ision o# House <uil$in* A$+n"e is $%issile i# t!e #ollo&in* "on$itions
re #ul#ille$
>i) t!e in"rese in -' ot!er&ise t!n ' ""rul o# ti%e s"le . in"re%ents is not
less t!n 6W1
>ii? t!e net %ount -'le *inst t!e re+ise$ sn"tion e rri+e$ t #ter t!e
$ust%ent o# n' %ount $r&n *inst t!e ori*inl sn"tion, &!et!er t!t %ount, or n'
-rt t!ereo#, !s een re-i$ or not1
>iii? t!e instl%ents o# re"o+er' &ill e re#ie$ so s to re"o+er t!e totl %ount
%inus t!e %ount lre$' re-i$ &it!in t!e %i%u% -erio$ ori*inll' -res"rie$1

>i/? t!e re+ision &ill e $%issile onl' i# t!e e+ent entitlin* t!e Go+ern%ent
ser+nt #or t!e re+ision o# t!e $+n"e tkes -l"e &it!in -erio$ o# 36 %ont!s -res"rie$
#or t!e "o%-letion o# !ouse #ro% t!e $te o# t!e $r&l o# t!e #irst instl%ent o# $+n"e #or
"onstru"tion, s $istin"t #ro% t!e instl%ent #or $e+elo-%ent "!r*es1
>/? t!e re+ision &ill not e llo&e$, i# t!e !ouse !s een "o%-lete$ n$ o""u-ie$
' n'one1 n$
>/i? i# t!e %ort**e $ee$ lre$' ee"ute$ n$ re*istere$ #or t!e $+n"e
ori*inll' sn"tione$, t!e %ort**or %' e re>uire$ to ee"ute ne& se-rte $ee$ in For%
GFR !e ne& $ee$ s!oul$ lso e re*istere$ un$er t!e Re*istrtion A"t.
3.9= A:/a"! ;+r 'r"*a! +; "+/!$a"! >R'l! 230 H 233?. !e Go+ern%ent
ser+nts %' e *rnte$ $+n"es #or -ur"!se o# "on+e'n"es (in"lu$in* ni%ls) i# t!e
"o%-etent ut!orit' is stis#ie$ t!t t!e %intenn"e o# "on+e'n"e &ill e in t!e interest o#
-uli" ser+i"e. !e $+n"e %' e sn"tione$ ' t!e Ministries/He$ o# De-rt%ents.
3.91 A:/a"! ;+r 'r"*a! +; +#+r "ar >R'l! 234?. A Go+ern%ent ser+nt $r&in*
-' o# Rs. 6IO/2 -.%. or o+e %' e *rnte$ $+n"e #or t!e -ur"!se o# %otor "r. A
Minister o# t!e Go+ern%ent o# 0kistn %' lso e llo&e$ t!e $+n"e1 ut !e &ill !+e to
re#un$ t!e entire %ount in lu%-su% to*et!er &it! t!e interest i# !e $e%its o##i"e e#ore t!e
re"o+er' is "o%-l ete$. !e totl %ount $+n" e$ s!oul$ not e"ee$ 5X Rs. , or
ei*!teen %ont!s3 -' o# t!e Go+ern%ent ser+nt or t!e nti"i-te$ -ri"e o# "r &!i"!e+er is
less. I# t!e "tul -ri"e -i$ is less t!n t!e $+n"e $r&n ' Go+ern%ent ser+nt, !e
s!oul$ #ort!&it! re#un$ t!e ln"e to t!e Go+ern%ent In "se o# t!ose Go+ern%ent
ser+nts &!o $r& t!e $+n"e in En*ln$ t!e 7"tul -ri"e7 %' in"lu$e t!e %ount o#

VMinistr' o# Finn"e O.M.No F 5(6)2Re*.()/5233 $te$ 3: t! Se-te%er. 3453T

5
Finn"e Di+ision O.M. N o F () 0t.333V5625T 3:3 $te$ 662523456 ? O.M.No F.5() /5 $te$ 34t! une,
345.

DAO/FSD
 77

#rei*!t "tull' -i$ on t!e "r u- to 0kistni -ort, t!e "ost o# its insurn"e $urin* t!e
+o'*e n$ t!e Custo%s $ut' -i$ in 0kistn.
3.92 9!en t!e $+n"e !s een --ro+e$ #or Go+ern%ent ser+nt, &!o is on le+e
or out to -ro"ee$ on le+e !e s!oul$ not e llo&e$ to $r& t!e $+n"e erlier t!n
&eek e#ore t!e e-ir' o# le+e, ut i# !e is on le+e outsi$e 0kistn. <ur%, In$i, Ce'lon
n$ Ne-l or is out to -ro"ee$ on su"! le+e, !e %' e llo&e$ to $r& it #ro% t!e
E%ss' o# 0kistn in .8. si &eeks e#ore !is $e-rture #or 0kistn. !e $+n"e is,
!o&e+er, not $%issile to Go+ern%ent ser+nt &!o *oes on $e-uttion out o# 0kistn
n$ $esires %otor "t #or use $urin* t!e $e-uttion.
3.9% !e re"o+er' o# t!e $+n"e &ill strt #ro% t!e #irst issue o# -' #ter t!e $r&l
o# t!e $+n"e, &ill e in &!ole ru-ees n$ "o%-lete$ in : (sit') e>ul instl%ents. It %'
e re"o+ere$ in s%ller nu%er o# instl%ents i# t!e Go+ern%ent ser+nt "on"erne$ so
$esires. !e interest &ill e re"o+ere$ in one or %ore instl%ents, t!e %ount o# instl%ent
not ein* !i*!er t!n t!t o# t!e -rin"i-l. !e re"o+er) 7 o# interest s!oul$ "o%%en" e #ro%
t!e %ont! #ollo&in* t!e %ont! in &!i"! t!e re"o+er' o# t!e -rin"i-l is "o%-lete$
VFinn"e Di+ision O.M No F5 (6)2R 5/ $t. 6.:2344T

3.90 I# t!e re"o+er' o# t!e $+n"e !s not een "o%-lete$ n$ Go+ern%ent ser+nt
&nts to sell t!e "r -ur"!se$ &it! t!e i$ o# $+n"e, !e s!oul$ otin t!e -er%ission o#
t!e "o%-etent ut!orit'. !e "r so -ur"!se$ %' e trns#erre$ to not!er Go+ern%ent
ser+nt, &it! t!e -rior --ro+l o# t!e "o%-etent ut!orit', i# t!e %intenn"e o# "r ' t!e
#or%er is in interest o# -uli" ser+i"e n$ !e re"or$s $e"lrtion to t!e e##e"t t!t !e is
&re t!t t!e "r ein* trns#erre$ to !i% is sue"t to t!e %ort**e on$ n$ t!t !e is
oun$ ' its ter%s n$ "on$itions. In ll "ses &!ere "r is -ro-ose$ to e sol$ e#ore t!e
"o%-lete re"o+er' o# t!e $+n"e to*et!er &it! t!e interest, t!e sle -ro"ee$s %ust e
utilise$ to&r$s t!e re-'%ent t!ereo#. I# t!e "r is sol$ in or$er to -ur"!se not!er "r,
"o%-etent ut!orit' %' llo& t!e sle -ro"ee$s to e --lie$ #or t!e -ur"!se o# not!er
"r on t!e "on$itions t!t
>i? !e %ount outstn$in* s!oul
$ not e -er%itte$ to
e"ee$ t!e "ost o#
ne& "r1
>ii? !e %ount outstn$in* &ill"ontinue$
e to e re-i$t!e
t rte lre$' #ie$1
n$
>iii? !e ne&"r s!oul$e %ort**e$ n$
insure$ susul.
3.93 9!en Go+ern%ent ser+nt !s $r&n t!e $+n"e !e is e-e"te$ to "o%-lete t!e
ne*otitions #or -ur"!se o# "r n$ -' #inll' &it!in one %ont! o# t!e $te o# $r&l o#
$+n"e. I# t!is is not $one, t!e entire %ount to*et!er &it! t!e interest s!oul$ e re#un$e$ to

t!e
!i%Go+ern%ent
n etension.i%%e$itel' e"e-t in su"! "ses &!ere "o%-etent ut!orit' !s *rnte$
3.94 At t!e ti%e o# $r&l o# $+n"e t!e Go+ern%ent ser+nt s!oul$ ee"ute n
*ree%ent in For% G.F.R. 3:. !e "ontrollin* o##i"er s!oul$ s"rutinie t!e *ree%ent n$
re"or$ "erti#i"te on t!e ill t!t t!e *ree%ent is in or$er. 9!en t!e -ur"!se !s een
#inlise$ t!e Go+ern%ent ser+nt s!oul$ ee"ute %ort**e $ee$ in For% G.F.R. 3
!'-ot!e"tin* t!e "r to t!e 0resi$ent s se"urit' #or t!e $+n"e. !e "ost -ri"e o# t!e "r
s!oul$ e entere$ in t!e s"!e$ule o# s-e"i#i"tion tt"!e$ to t!e %ort**e $ee$. !e
%ort**e on$ s!oul$ e ke-t in t!e s#e "usto$' o# t!e sn"tionin* ut!orit' until t!e

DAO/FSD
 79

re"o+er' o# t!e $+n"e is "o%-lete$ n$ t!en it %' e "n"elle$ n$ returne$ to t!e

Go+ern%ent ser+nt "on"erne$ #ter t!e A""ountnt Generl !s *i+en "lern"e
"erti#i"te.
3.95!e "r %ust e insure$ *inst #ull loss ' #ire, t!e#t or ""i$en t. It s!oul$ e
"o%-re!ensi+e insurn"e -oli"' n$ not 7!ir$ 0rt' Insurn"e7 et". In "se o# -ur"!se o#
se"on$ !n$ "rs t!ir$ -rt' insurn"e is -er%issile, -ro+i$e$ t!e Go+ern%ent ser+nt
#urnis!es t!e #ollo&in* un$ertkin*
>i? He &ill not seek n' te%ent, relie# or &i+er o# t!e outstn$in* %ount o#
$+n"e in "se o# $%*e to or loss o# +e!i"le1 n$
>ii?In t!e e+ent o# t!e Go+ern%ent ser+nt7s $e%ise t!e ln"e &ill e re"o+ere$
#ro% t!e *rtuit'/-ension or ot!er $ues -'le to t!e !eirs.
!e insurn"e s!oul$ e ##e"te$ &it!in one %ont! o# t!e $te o# -ur"!se.
VFinn"e Di+ision O.M No F. 5(3) Re*. 5/:, $te$ 34233234:.T

3.97 As soon s t!e -ur"! se is #inlise$, %ort**e $ee$ ee"ut e$ n$ insur n"e
##e"te$ t!e #ollo&in* $o"u%ents s!oul$ e su%itte$ to t!e A""ountnt Generl
>i? @en$or7s re"ei-t
>ii? Mort**e <on$
>iii?Insurn"e 0oli"'1 n$

>i/? A letter in For% G.F.R. 35.

!e A""ountnt Generl &ill s"rutinie t!e o+e $o"u%ents n$ &it! t!e e"e-tion
o# t!e lst ite% return t!e% to t!e sn"tionin* ut!orit' #or #urt!er ne"essr' "tion. !e
letter in For% G.F.R. 35 &ill e sent ' !i% to t!e Insurn"e Co%-n', so s to noti#' to
t!e% t!e #"t t!t t!e 0resi$ent is intereste$ in t!e insurn"e -oli"' se"ure$.
3.99!e Go+ern%ent ser+nts &!o re in #orei*n ser+i"e %' lso e -i$ t!e $+n"e
#or -ur"!se o# %otor "r ' t!e #orei*n e%-lo'ers out o# t!eir o&n #un$s, ut sn"tion
t!ereo# &ill e issue$ ' t!e Go+ern%ent. I#, !o&e+er, t!e #inn"il -osition o# t!e #orei*n
e%-lo'er $oes not -er%it it, t!en t!e $+n"e %' e -i$ ' t!e Go+ern%ent.
3.1==A se"on$ $+n"e #or t!e -ur"!se o# %otor "r is not $%issile e+en i# t!e
-re+ious $+n"e to*et!er &it! t!e interest ""rue$ t!ereon !s een #ull' re-i$.
VMinistr' o# Finn"e O.M No 5 () R/52:4 $te$ 34t! ul'.345.T
ADVANCE FOR DIE PURCASE OF MOTOR CYCLE >RULE 242?6
3.1=1 An $+n"e #or t!e -ur"!se o# %otor "'"le %' e *rnte$ to Go+ern%ent
ser+nt $r&in* -' X Rs. 3,:/2 n$ o+e ut not %ore t!n Rs. 6,4/2 -er %ont!. !e
$+n"e s!oul$ not e"ee$ ei*!teen %ont!s -' o# t!e Go+ern%ent ser+nt or Rs. 36,/2
or t!e nti"i-te$ -ri"e o# t!e %otor "'"le, &!i"!e+er is less. Ot!er "on$itions &ill e t!e
s%e s in t!e "se o# %otor "r.
VMinistr' o# Finn"e O.M No F25(6)2.Re*. ()/5233 $te$ 3:t! Se-te%er, 345T
ADVANCE FOR TE PURCASE OF BICYCLE >RULE 24%?6

DAO/FSD
 9=

3.1=2 A$+n"e #or -ur"!se o# i"'"le %' e *rnte$ to Go+ern%ent ser+nts, &!o
re te%-orr' or -er%nent n$ re in re"ei-t o# -' not e"ee$in* Rs. 3,/Y -er %ont!
sue"t to t!e #ollo&in* "on$itions
>i? !e %ount o# $+n"e s!oul$ not e"ee$ Rs.5/2
>ii? Re"o+er' to e %$e in 5 instl%ents #ro% -er%nent *o+ern%ent ser+nts
n$ in instl%ents #ro% t!ose &!o re not -er%nent1
>iii? e%-orr' Go+ern%ent ser+nts s!oul$ -ro$u"e suret' #ro% -er%nent
Go+ern%ent ser+nt. In "se o# te%-orr' <0S I to Go+ern%ent ser+nts $+n"e is
$%issile to t!ose onl' &!o !+e t lest 'ers ser+i"e t t!eir "re$it1
>i/? !e sn"tionin* ut!orit' s!oul$ stis#' itsel# t!t t!e Go+ern%ent ser+nt
&ill "ontinue in ser+i"e till t!e "o%-letion o# t!e re"o+er' o# $+n"e. I# t!e Go+ern%ent
ser+nt >uits t!e ser+i"e erlier, t!e $+n"e s!oul$ e re"o+ere$ in lu%-su%1
>/? !e sn"tionin* ut!orit' s!oul$ lso stis#' itsel# t!t t!e $+n"e !s
"tull' een utilise$ to&r$s -ur"!se o# "'"le1 n$
>/i? se"on$ $+n"e "nnot e $r&n e#ore e-ir' o# t!ree 'ers #ro% t!e
$r&l o# -re+ious $+n"e.
VMinistr' o# Finn"e O.M No F 5(3) Re* ()/ 5 $te$ 3t! A-ril, 345 re$ &it! Ministr' o# Finn"e O.M. No
F 5(6) Re* ()/5 $te$ 3:t! Se-te%er, 345.T

DAO/FSD
 3.1=% I#!r!#-;r!! L+a-No interest s!oul$ e "!r*e$ on t!e !ouse uil$in* n$
"on+e'n"e $+n"es $r&n ' Go+ern%ent ser+nts e#ore 3st ul', 345 &!ose $e-osits in
t!e 0ro+i$ent Fun$ ""ount "rr' no interest sue"t to t!e #ollo&in* "on$itions
>i? !e Go+ern%ent ser+nt !s not re"ei+e$ interest on !is 0ro+i$ent Fun$
""u%ultions -rior to t!e $r&l o# t!e $+n"e #ro% t!e Go+ern%ent1
>ii? t!e interest to e re%itte$ un$er t!ese or$ers s!ll not e"ee$ t!e %ount o#
interest #ore*one ' t!e Go+ern%ent ser+nt "on"erne$ on !is 0ro+i$ent Fun$ ""ount u- to t!e
$te on &!i"! t!e interest on Go+ern%ent lons &oul$ e"o%e $ue #or -'%ent1
>iii?I# t n' ti%e in #uture t!e Go+ern%ent ser+nt &!o !s +ile$ !i%sel# o# t!is
"on"ession "!ooses to tke interest on !is G.0. Fun$ $e-osits, !e &ill e re>uire$ to -' in #ull to
t!e Go+ern%ent t!e %ount o# interest ""rue$ on t!e $+n"es $r&n ' !i% #ro% t!e
Go+ern%ent.
!e o+e $e"isio
n &ill lso --li"l
e in t!e "se o# Go+ern%entser+nts &!o!+e lre$'$r&n
$+n"e #ro% t!e Go+ern%ent ut t!e re"o+er' o# interest "!r*es ""rue$ t!ereon !s not een %$e #ro%
t!e%.
VFinn"e Di+ision O.M No F :(3)25/ $te$ 35t! O"toer I4T

3.1=0 A:/a"! + #ra;!r >R'l! 243?.>a? A Go+ern%ent ser+nt un$er or$ers o#

trns#er %' e llo&e$ $+n"e o# -' not e"ee$in* one %ont!7s sustnti+e -'. He %' lso,
e -i$ $+n"e o# tr+elin* llo&n"e s $%issile un$er t!e rules. Su"! $+n"es %' e
sn"tione$ ' He$ o# O##i"e or n' ot!er ut!orit' e%-o&ere$ in t!is e!l#. Su"! n
ut!orit' %' sn"tion $+n"e #or itsel# lso. !e Go+ern%ent ser+nt on le+e, i# trns#erre$,
"n e -i$ t!e $+n"e !e $+n"e o# -' "n lso e $r&n t t!e ne& sttion, i# it is not
$r&n t t!e ol$ sttion. !ere is no oe"tion to Go+ern%ent ser+nt $r&in* se"on$
$+n"e o# r+ellin* Allo&n"e i# n' %e%er o# !is #%il' $i$ not ""o%-n' !i% t t!e ti%e
o# trns#er ut oins !i% #ter&r$s &it!in : %ont!s.
>&? !ese $+n"es s!oul$ e re"or$e$ in t!e Lst 0' Certi#i"te. !e $+n"e o# -' is
re"o+erle in e>ul instl%ents n$ re"o+er' &ill "o%%en"e #ro% t!e %ont! in &!i"! -' or
le+e slr' is $r&n #or t!e #ull %ont! on oinin* t!e ne& --oint%ent. !e $+n"e o#
r+elin* Allo&n"e is $uste$ t!rou*! t!e tr+ellin* llo&n"e ill. !e $+n"e o# r+ellin*
Allo&n"e %' e $uste$ -rtl', i# %e%er o# t!e #%il' is to oin #ter&r$s n$ t!en
not!er r+ellin* Allo&n"e ill %' e su%itte$.
3.1=3 A:/a"! ;+r +'r!$ + #+'r >R'l! 249?. A$+n"e o# r+ellin* Allo&n"e on
tour %' e *rnte$ to <2l to <23 Go+ern%ent ser+nts ' "o%-etent ut!orit'. !e %ount

o#
n$$+n"e s!oul$ e su##i"ient
o+e Go+ern%ent ser+ntsto%'
"o+er t!eir
lso e -ersonl tr+ellin*i#e-enses
*rnte$ $+n"e #or on
t!e' -ro"ee$ %ont!.
lon* !e
n$ <2l:
e-ensi+e tours n$ t!e "ost o# tr+ellin* is so !e+' s to e serious t on t!eir -ri+te
resour"es. !e %ount s!oul$ e su##i"ient to "o+er tr+ellin* E-enses #or %ont!.
3.1=4 !e ut!orit' "o%-etent to *rnt $+n"e %' sn"tion $+n"e #or itsel# lso.
3.1=5!e $+n"e s!oul$ $uste$ t!rou*! r+ellin* Allo&n"e ill i%%e$itel' on
return to !e$>urters or on t! une, &!i"!e+er is erlier. Se"on$ $+n"e "nnot e llo&e$
until t!e -re+ious $+n"e !s een $uste$. I# Go+ern%ent ser+nt !s een -i$ n $+n"e
#or -rti"ulr ourne' t!e r+ellin* Allo&n"e ill #or t!t ourne' &ill not e $%itte$ in
u$it unless t!e $+n"e $r&n #or t!e -ur-ose is -ro-erl' $uste$.
 CAPTER VI
TREASURY RULES OF TE FEDERAL GOVERNMENT
INTRODUCTION AND DEFINITION >RULES 1-2?6
4.1 !e ;resur' Rules o# t!e Fe$erl Go+ern%ent; -ri%ril' $el &it! t!e
-ro"e$ure &!i"! s!oul$ e #ollo&e$ in tresuries in"lu$in* o##i"es or *en"ies o# Stte <nk
"on$u"tin* t!e "s! usiness o# tresuries.

4.2 !ese rules lso -ro+i$e +itl -rin"i-les n$ i%-ortnt s#e*ur$s o# *enerl
--li"ilit' #or t!e De-rt%ents &!i"! *enerll' $el &it! t!e re"ei-t, "usto$' n$
$isurse%ent o# Go+ern%ent %one'.
4.% In t!ese rules unless t!e "ontet re>uires ot!er&ise 2
>i? ;A""ountnt Generl; %ens t!e !e$ o# n o##i"e o# ""ounts n$ u$it or o#
""ounts, &!o kee- t!e ""ounts o# t!e Fe$erl Go+ern%ent n$ &!en use$ in reltion to
tresur', t!e !e$ o# n o##i"e o# ""ounts to &!o% t!e ""ounts o# tresur' re ren$ere$.
>ii? ;Au$it O##i"er77 %ens n o##i"er suor$inte to, or un$er t!e su-erinten$en"e
o# t!e Au$itor2Generl o# 0kistn, &!o eer"ises u$it #un"tions.
>iii? ;!e <nk; %ens t!e Stte <nk o# 0kistn or n' O##i"e or *en"' o# t!e
Stte <nk o# 0kistn n$ in"lu$es n' rn"! o# t!e Ntionl <nk o# 0kistn, "tin* s
t!e *ent o# t!e Stte <nk o# 0kistn.

>i/? ;Colle"tor; %ens t!e !e$ o# $istri"t, or n o##i"er no%inte$ ' t!e
Go+ern%ent to e t!e Colle"tor in res-e"t o# Fe$erl resur', n$ in"lu$es n' ot!er
o##i"er #or t!e ti%e ein* ut!orie$ ' t!e Go+ern%ent to $is"!r*e t!e $uties o# t!e
Colle"tor #or t!e -ur-oses o# t!ese rules1 n$
>/? ;Co%-etent ut!orit'; %ens t!e Go+ern%ent or n' ot!er ut!orit' to &!o%
t!e rele+nt -o&ers %' e $ele*te$ ' t!e Go+ern%ent.
>/i? ;Distri"t; in"lu$es n' re &!et!er $es"rie$ s Distri"t, 0oliti"l A*en"',
Consulte or ot!er&ise, &!i"! is ser+e$ ' tresur' -l"e$ in t!e $ire"t reltion &it! n
A""ountnt Generl n$ t!e ter% 7Distri"t resur'7 s!ll e "onstrue$ ""or$in*l'.
>/ii? ;Fe$erl Consoli$te$ Fun$; %ens t!e "onsoli$te$ #un$ o# &!i"! ll
re+enues re"ei+e$ n$ ll lons rise$ ' t!e Fe$erl Go+ern%ent, n$ ll %one's re"ei+e$
' t!e Fe$erl Go+ern%ent in re-'%ent o# n' lon, #or% -rt.

ot!er ;0uli"
ll %one's >/iii? A""ount
t!n t!ose o# t!e
#or%in* -rtFe$ertion; %ens
o# t!e Fe$erl t!e ""ount
Consoli$te$ to &!i"!
Fun$ re "re$ite$
in"lu$in* t!ose
re"ei+e$ ' or $e-osite$ &it! t!e Su-re%e Court or n' ot!er Court estlis!e$ un$er t!e
ut!orit' o# t!e Fe$ertion.
>i(? ;0uli" Mone's; %ens t!e %one's #or%in* -rt o# t!e Fe$erl Consoli$te$
Fun$ n$ t!e 0uli" A""ount o# t!e Fe$ertion.
N+#!2222;0uli" A""ount o# t!e Fe$ertion; &oul$ in"lu$e un#un$e$ $et n$.
unless t!e "ontrr' intention --ers1 su"! re"ei-ts o# nkin* or $e-osit
nture s ' +irtue o# n' sttutor' -ro+ision or o# n' *enerl or s-e"il
 ee"uti+e or$er o# t!e Go+ern%ent !+e to e !el$ in t!e "usto$' o# t!e
Go+ern%ent.
>(? ;resur'; in"lu$es ;su2tresur'; ;<nk tresur'; %ens tresur' t!e "s!
usiness o# &!i"! is "on$u"te$ ' t!e <nk n$ ;Non2<nk resur'; %ens tresur'
ot!er t!n <nk resur'.
;Fe$erl resur'; %ens n$ in"lu$es n' tresur' or su2tresur' not ein* resur' or
su2tresur' un$er t!e "ontrol o# 0ro+in"e.

LOCATION OF PUBLIC MONEYS >RULE %?6

4.0 Sue"t to t!e 0ro+isions o# Su2rules (6) n$ () or Rule n$ Su rule (3) o# Rule
, -uli" %one's o# t!e Fe$erl Go+ern%ent %ust eit!er e !el$ in Fe$erl resur' or in
t!e <nk.Mone's $e-osite$ in t!e <nk is "onsi$ere$ s one *enerl #un$ !el$ in t!e <ooks
o# t!e <nk on e!l# o# t!e Go+ern%ent.
!e $e-osit o# su"! %one' in t!e <nk is *o+erne$ ' t!e -ro+isions o# Se"tion 63 o#
t!e Stte <nk o# 0kistn A"t. 34: (A"t KKKIII o# 34:)
GENERAL SYSTEM OF CONTROL OVER FEDERAL TREASUR
Y >RULES 0 H 3?6
4.3 Nor%ll' t!ere is tresur' in e"! $istri"t, &!ere t!e "s! trns"tions re not
"on$u"te$ ' t!e <nk, t!e tresur' is $i+i$e$ into t&o $e-rt%ents. $e-rt%ent o# ""ount
un$er n ""ountnt n$ $e-rt%ent o# "s!, st%-s n$ o-iu% un$er o+er2ll "!r*e o#
Colle"tor &!o entrusts t!e i%%e$ite ee"uti+e "ontrol o# t!e tresur' to tresur' o##i"er.

!e!isresur'
o# O##i"er#or
res-onsiilit' is.t!e
no $%inistrti+e
$out, suor$inte to !i%,
"ontrol. !e ut t!isis $oes
ltter not $i+est
res-onsile #or t!e
t!e Colle"tor
-ro-er
oser+n"e o# -ro"e$ure n$ #or -un"tul su%ission o# returns to t!e Go+ern%ent, t!e
A""ountnt Generl n$ t!e <nk, s %' e re>uire$ un$er t!e rules. !e Colle"tor is lso
res-onsile #or +eri#'in* n$ "erti#'in* t!e %ont!l' "s! ln"e n$ #or ren$erin* t!e
""ounts to t!e A""ountnt Generl. !e Colle"tor %' ut!orise n' ot!er o##i"er to "t in
t!is e!l#, ut !e s!oul$ +eri#' n$ "erti#' t!e "s! ln"e in -erson t lest on"e e+er' si
%ont!s. 9!ene+er ne& Colle"tor is --ointe$ !e s!oul$ noti#' t!e #"t o# !is --oint%ent
to t!e A""ountnt Generl n$ lso "erti#' to !i% t!e %ount o# "s! ln"e, stu%-s n$
o-iu% stores tken o+er ' !i%. !e Fe$erl Go+ern%ent !s estlis!e$ Fe$erl resuries
t Isl%$ n$ 8r"!i. !ese re un$er t!e $%inistrti+e "ontrol o# t!e A. G. 0. R.
4.4 One or %ore su2tresuries %' e estlis!e$ in Distri"t un$er t!e $istri"t
tresur' i# t!e interests o# t!e -uli" ser+i"e so $e%n$. !e rrn*e%ents #or t!e
$%inistrtion n$ "on$u"t o# usiness s!oul$ e %$e ' t!e He$ o# lo"l $%inistrtion
in "onsulttion &it! t!e A""ountnt Generl. !e $il' ""ounts o# re"ei-ts n$ -'%ents o#
%one's t su2tresur' %ust e in"lu$e$ in t!e ""ounts o# t!e $istri"t tresur'.
4.5 !e 0kistn Au$it De-rt%ent is not res-onsile in n' &' re*r$in* t!e -ro-er
%n*e%ent n$ &orkin* o# t!e tresuries. !e ins-e"tion o# tresuries ' t!e A""ountnt
Generl $oes not relie+e t!e Colle"tor o# !is res-onsiilities #or %n*e%ent n$ ins-e"tion.
OTER COLLECTING AND DISBURSING OFFICER >RULE 4?6
4.7 !e O##i"ers in "!r*e o# Militr' resure C!ests. O##i"ers o# t!e 0osts n$
ele*r-! De-rt%ents or o# n' ot!er De-rt%ents ut!orise$ in t!is, e!l#, %intin
se-rte $e-rt%entl "s! ln"es outsi$e t!e ln"es in t!e tresur' or t!e <nk. !e'
re re>uire$ to -er#or% ll t!e -res"rie$ $uties o# resur' O##i"er in res-e"t o# re"ei-t o#
n$ -'%ents #ro% t!e Go+ern%ent %one'.
4.9 An A""ountnt Generl %' e ut!orie$ ' t!e Go+ern%ent in "onsulttion &it!
t!e Au$itor Generl, to -er#or% ll or n' -res"rie$ $uties o# resur' O##i"er in res-e"t
o# "li%s *inst t!e Go+ern%ent t!t %' #ll $ue #or $isurse%ent n$ %one's t!t %' e
ten$ere$ #or "re$it to t!e -uli" ""ount.
PAYMENT OF REVENUES INTO TE PUBLIC ACCOUNT >RULES 5 TO 1=?6

4.1= All %one's re"ei+e$ ' or ten$ere$ to Go+ern%ent O##i"ers on ""ount o#

re+enues s!oul$ e $e-osite$ in tresur' or <nk in #ull &it!out n' $el' n$ in"lu$e$ in
t!e Fe$erl Consoli$te$ Fun$ or in res-e"t o# t!e 0kistn #orei*n %issions, t!e %one'
s!oul$ e $e-osite$ in su"! nk or nks s !+e een s-e"i#ie$ ' t!e Ministr' o# Finn"e
in "onsulttion &it! t!e Stte <nk o# 0kistn.
As *enerl rule, %one' so re"ei+e$ s!oul$ not e --ro-rite$ to %eet $e-rt%entl
e-en$iture nor s!oul$ it e ke-t -rt #ro% t!e -uli" ""ount. !e #ollo&in* $e-rt%ents
!+e, !o&e+er, een ut!orie$ to --ro-rite $e-rt%entl re"ei-ts to&r$s $e-rt%entl
e-en$iture
>i? 0ost%sters n$ ot!er !e$s o# o##i"es o# ele*r-! n$ ele-!ones
De-rt%ent.
>ii? Ci+il n$ Cri%inl Courts in res-e"t o# ser+i"e o# su%%ons n$ $iet2%one' o#
&itnesses, et".
>iii? Ci+il Courts in res-e"t o# re"ei-ts n$ re#un$ o# $e-osit.
>i/? Fees re"ei+e$ ' Notries 0uli" n$ $e#r'in* o# le*l e-enses ' t!e%.
>/? 0uli" 9orks De-rt%ents, De-rt%ent o# Fe$erl E"ise n$ Ln$ Custo%s
#or "urrent &orks e-en$iture n$ in e"e-tionl "ses #or $isurse%ent o# -' n$
llo&n"es
>/i? Colle"tor o# Custo%s
>/ii? Forest De-rt%ent
>/iii? Su-erinten$ents o# ils in res-e"t o# "s! #oun$ on t!e -ersons o#
-risoners t t!e ti%e o# t!eir $%ission to il #or re-'%ent to ot!er -risoners on t!eir
relese
>i(? Ril&'s.
>(? Sur+e' o# 0kistn 0'%ent o# "o%%ission to %- *ents out o# %- sle
re"ei-ts.
>(i? Go+ern%ent Lirries re-l"e%ent o# ooks lost ' orro&ers out o# t!eir
$e-osit %one'.
>(ii? <rn"! Militr' Diries.
>(iii? Militr' nit Allo&n"e Fun$ sle -ro"ee$s o# o##i"e #urniture et". #or t!e
-ur-ose o# #un$.
 >(i/? Colle"torte o# Se2Custo%s n$ Fe$erl E"ise n$ Ln$ Custo%s #or
-'%ent o# "o%%ission to $ul' ut!orie$ u"tioneers out o# t!e sle -ro"ee$s o# t!e
u"tione$ *oo$s.
>(/? De-rt%ent o# In+est%ent 0ro%otion n$ Su--lies #or -'%ent o#
"o%%ission to $ul' ut!orie$ u"tioneers out o# t!e sle -ro"ee$s o# t!e u"tione$ *oo$s.
4.11 !e ut!orit' "on#erre$ on t!e o+e De-rt%ents to --ro-rite $e-rt%entl
re"ei-ts to&r$s $e-rt%entl e-en$iture in "ertin "ir"u%stn"es, s!oul$ not e "onstrue$
s n ut!orit' to kee- t!e $e-rt%entl re"ei-ts n$ e-en$iture $e#r'e$ t!ere#ro% outsi$e
t!e ""ount o# t!e -'%ents into n$ &it!$r&s #ro% t!e Fe$erl Consoli$te$ Fun$.
4.12 !e %one's &!i"! re re"ei+e$ ' Go+ern%ent O##i"er in !is o##i "il "-"it'
or ot!er&ise n$ &!i"! $o not relte to or #or% -rt o# t!e re+enues o# t!e Go+ern%ent
s!oul$ not e in"lu$e$ in t!e Fe$erl Consoli$te$ Fun$. nless ut!orie$ s s-e"il "se,
no %one' s!oul$ e &it!$r&n #ro% 0uli" A""ou nt or t!e Fe$erl Consoli$ te$ Fun$ n$
$e-osite$ in nk.
4.1% !e *rnt $r&n ' t!e C!ie# o# St## in $+n"e in ""or$n"e &it! t!e
$e-rt%entl re*ultions %' e ke-t in nk un$er t!e o##i"il title.Si%ilrl' t!e o##i"ers
"o%%n$in* units n$ ot!er "on"erne$ &it! t!e $%inistrtion o# 0uli" Fun$s in t!e
De#en"e Ser+i"es %' o-en "urrent ""ounts #or su"! #un$s &it! t!e nk in t!eir o##i"il
"-"it'.
4.10 !e <nk is res-onsile #or t!e s#e "usto$' o# t!e Go+ern%ent %one' $e-osite$

in t!e <nks.
WITDRAWALS OF MONEY FROM TE PUBLIC ACCOUNT >RULES 12 TO 27?6
4.13 !e &it!$r&l %ens t!e &it!$r&l o# #un$s #ro% t!e Fe$erl Consoli$te$
Fun$ or t!e 0uli" A""ount #or $isurse%ent o# or on e!l# o# t!e Go+ern%ent. !e
-'%ents %$e ' t!e 0kistn Di-lo%ti" Missions ro$ #or n$ on e!l# o# t!e
Go+ern%ent re lso in"lu$e$ in t!e o+e ter%.
4.14 !e %ost i%-ortnt n$ -ri%r' 0rin"i-le is t!t no %one' "n e &it!$r&n
#ro% t!e Fe$erl Consoli$te$ Fun$ or t!e 0uli" A""ount &it!out t!e &ritten -er%ission o#
t!e Distri"t A""ounts O##i"es7, resur' O##i"er or o# n O##i"er o# t!e 0kistn Au$it
De-rt%ent ut!orie$ ' t!e A""ountnt Generl. In ot!er &or$s unless t!ere is &ritten
-' or$er o# n ut!orie$ o##i"er, no -'%ent "n e %$e. !e A""ountnt Generl %'
ut!orise t!e &it!$r&l o##un$s &it!in !is o&n uris$i"tion. nless s-e"i#i"ll' ut!orie$
' "o%-etent ut!orit' to $o so. !e "nnot -er%it &it!$r&l e'on$ t!e li%its o# !is o&n
uris$i"tion. Nor%ll' t!e tresuries n$ nks lo"te$ &it!in 0ro+in"e re un$er t!e
uris$i"tion o# t!e res-e"ti+e A""ountnt Generl. !e A""ountnt Generl 0kistn
Re+enues, Isl%$ "n o-erte $ire"tl' on t!e Stte <nk o# 0kistn, Isl%$,
R&l-in$i n$ 8r"!i n$ t (!e t&o Fe$erl resuries, t Isl%$ n$ 8r"!i. !e
Su2o##i"es o# t!e A. G. 0. R. t L!ore, 8r"!i, Buett, 0es!&r n$ Gil*it "n o-erte on
t!e <nk, resures ? Distri"t A""ounts O##i"es lo"te$ in t!e res-e"ti+e 0ro+in"es ?
Nort!ern Ares res-e"ti+el'. I# n' A""ountnt Generl $esires to %ke -'%ent t!rou*!
tresur' &!i"! is not in !is uris$i"tion, !e !$ to issue n ut!orit' to t!e res-e"ti+e
A""ountnt Generl &!o in turn &ill $ire"t t!e resur' O##i"er/<nk to %ke t!e -'%ent.
 4.15 <ro$l' s-ekin* resur' O##i"er is "o%-etent to -er%it &it!$r&l #or ll or
n' o# t!e #ollo&in* -ur-oses
>i? to -' su%s $ue #ro% t!e Go+ern%ent7to t!e $r&in* o##i"er1
>ii? to -ro+i$e t!e $r&in* o##i"er &it! #un$s to %eet "li%s likel' to e -resente$
*inst t!eGo+ern%ent in t!e i%%e$ite #uture ' ot!er Go+ern%ent ser+nt2 or -ri+te
-rties1
>iii? to enle t!e $r&in* o##i"er to su--l' #un$s to not!er Go+ern%ent o##i"er
#ro% &!i"! to %eet si%ilr "li%s1
>i/? to -' $ire"tl' #ro% t!e tresur' or nk t!e su%s $ue ' t!e Go+ern%ent to
-ri+te -rt'1
>/? to -' Go+ern%ent o##i"er or ut!orit' &!o is e%-o&ere$ to %ke
in+est%ents o# %one', stn$in* in t!e 0uli" A""ount, #or t!e -ur-ose o# su"! in+est%ent.
4.17 A resur' O##i"er "nnot %ke n' -'%ents ot!er t!n t!ose s-e"i#ie$ o+e,
unless !e !s een ut!orie$ ' t!e A""ountnt Generl to $o so s s-e"il "se. Nor%ll'
-'%ent s!oul$ e %$e in t!e Distri"t in &!i"! "li% rises. !e ut!orit' o# resur'
O##i"er is li%ite$ to t!e %kin* o# -'%ents ut!orie$ ' or un$er t!e -ro+isions o# t!e
resur' Rules. I# $e%n$ is -resente$ to t!e resur' O##i"er &!i"! is not "o+ere$ ' t!e
-ro+isions o# t!ese rules or ' n ut!orit' #ro% t!e A""ountnt Generl, !e &oul$ e
-er#e"tl' usli#ie$ to re#use su"! -'%ent. A tresur' o##i"er !s no ut!orit' to "t un$er n
or$er o# t!e Go+ern%ent sn"tionin* t!e -'%ent. Su"! or$ers s!oul$ nor%ll' e sent
t!rou*! t!e A""ountnt Generl, ut i# t!ere is n e%er*en"', t!e or$er %' e sent $ire"tl'
n$ t!e resur' O##i"er !s to "o%-l' &it! it.
4.19 E+er' resur' O##i"er is res-onsile to t!e A""ountnt Generl #or ""e-tn"e o#
t!e +li$it' o# "li% *inst &!i"! t!e lter !s -er%itte$ &it!$r&l n$ #or stis#'in*
!i% t!t t!e -'ee !s "tull' re"ei+e$ t!e -'%ent.!e resur' O##i"er s!oul$ lso otin
su##i"ient in#or%tion s to t!e nture o# e+er' -'%ent !e is to %ke n$ s!oul$ not ""e-t
"li% &!i"! $oes not su--l' t!e re>uisite in#or%tion. I# !e is o# t!e o-inion t!t "li% is
$is-utle !e s!oul$ not !onour it n$ $ire"t t!e -rt' "on"erne$ to re#er t!e %tter to t!e
A""ountnt Generl.
4.2= No -ension "n e -i$ nor "n *ette$ o##i"er e llo&e$ to $r& -',
llo&n"es, re&r$ n$ !onorriu% et"., until t!e A""ountnt Generl !s ut!orie$ t!e
resur' O##i"er to %ke t!e -'%ent. In e"e-tionl "ses, t!e Go+ern%ent %', &it! t!e
"on"urren"e o# t!e Au$itor Generl, &i+e t!e o+e "on$itions.
4.21 9it! %e e"e-tion o# t!e ne&l' --ointe$ -erson in &!ose "se %e$i"l "erti#i"te
o# #itness is ne"essr', t!e resur' O##i"er s!oul$ not %ke -'%ent o# -' n$ llo&n"es
to Go+ern%ent ser+nt #or t!e #irst ti%e, i# t!e "li% is not su--orte$ ' Lst 0'
Certi#i"te. In "ses &!ere t!e resur' O##i"er !s !i%sel# issue$ Lst 0' Certi#i"te, !e
s!oul$ not %ke n' #urt!er -'%ent unless t!e Lst 0' Certi#i"te is surren$ere$ "k to
!i%.
4.22 A resur' O##i"er %' "orre"t n rit!%eti"l error or n o+ious %istke in t!e
ill -resente$ to !i% #or -'%ent. !e $r&in* o##i"er s!oul$ e --rise$ o# su"!
"orre"tions.
 4.2% In t!e e%er*en"ies Colle"tor is e%-o&ere$ to re>uire resur' O##i"er ' n
or$er in &ritin*, to %ke -'%ent, ot!er t!n -ension, &it!out "o%-l 'in* &it! t!e
-ro+isions o# t!e rules. In ll su"! "ses t!e Colle"tor s!oul$ #or&r$ "o-' o# !is or$ers to
t!e A""ountnt Generl $etilin* t!e "ir"u%stn"es in &!i"! !e !$ resorte$ to su"! "ourse
o# "tion. !e resur' O##i"er s!oul$ lso in#or% t!e A""ountnt Generl out t!e
-'%ent %$e ' !i%.
4.20 9!ene+er t!e A""ountnt Generl $ire"ts resur' O##i"er to re"o+er n %ount
#ro% n o##i"er, to &!o% it !s een o+er-i$ or &ron*l' -i$, !e s!oul$ #ort!&it! e##e"t t!e
re"o+er' &it!out listenin* to n' su%issions or re-resenttions %$e ' t!e -rt'
"on"erne$. !e $r&in* o##i"ers re lso e-e"te$ to "o%-l' &it! t!e or$ers o# t!e
A""ountnt Generl in t!is e!l# &it!out resortin* to unne"essr' n$ +oi$le
"orres-on$en"e.
4.23 E+er' Go+ern%ent o##i"er &!o is su--lie$ &it! Go+ern%ent #un$s #or e-en$iture
is #ull' res-onsile #or t!e% until !e !s ren$ere$ n ""ount #or t!e s%e to t!e stis#"tion
o# t!e A""ountnt Generl. He is lso res-onsile to ensure t!t -'%ents re %$e to
-ersons entitle$ to re"ei+e t!e%.
GENERAL INSTRUCTIONS FOR ANDLING CAS >RULES 54TO 55?6
4.24 Mone's ten$ere$ s $ues o# t!e Go+ern%ent or #or $e-osit in t!e "usto$' o# t!e
Go+ern%ent s!ll not -ss t!rou*! t!e !n$s o# $e-rt%entl o##i"er unne"essril'. Dire"t
-'%ent into t!e resur' or into t!e <nk ' t!e -erson &!o ten$ers su"! %one' s!ll e
insiste$ on, n$ $ire"t -'%ents rrn*e$ &!ene+er t!is is -r"ti"le.
4.25 In e+er' $e-rt%ent or o##i"e, &!ere+er t!e Go+ern%ent "s! is !n$le$, "s!
ook s!oul$ e %intine$ in For% R2. <e#ore o-enin* "s! ook t!e nu%er o# -*es
s!oul$ e "ounte$ n$ "erti#i"te to t!t e##e"t re"or$e$ on t!e #irst -*e. All %onetr'
trns"tions s!oul$ e entere$ in t!e "s! ook s soon s t!e' o""ur n$ tteste$ ' t!e
He$ o# o##i"e or ' n' *ette$ o##i"er ut!orie$ ' !i% in t!is e!l#, in token o# !is
!+in* "!e"ke$ it.
!e "s! ook s!oul$ e "lose$ re*ulrl' on ll $'s, &!ene+er t!ere is n'
trns"tion. !e totls s!oul$ e "!e"ke$ ' t!e !e$ o# o##i"e !i%sel# or s!oul$ e *ot
"!e"ke$ t!rou*! so%e res-onsile suor$inte ot!er t!n t!e &riter o# t!e "s! ook. !e
totls s!oul$ e initille$ s "orre"t ' t!e He$ o# t!e o##i"e. !e "s! ln"e is re>uire$ to
e +eri#ie$ t #re>uent inter+ls o# not %ore t!n &eek. At t!e en$ o# t!e %ont! &!en t!e
"s! ook is #inll' "lose$, t!e "s! ln"e s!oul$ e +eri#ie$ ' t!e !e$ o# o##i"e n$
si*ne$ n$ $te$ "erti#i"te re"or$e$ to t!t e##e"t in t!e "s! ook. !e "s! in !n$ s!oul$
e %entione$ in #i*ures s &ell s in &or$s. !e ln"e in !n$ s!oul$ lso e nl'se$.
4.27 !e entries in t!e "s! ook s!oul$ e +er' net n$ "len. Ersures n$ o+er2
&ritin* %ust e +oi$e$. I# t!ere is n error, it s!oul$ e "orre"te$ ' $r&in* t!e -en
t!rou*! t!e in"orre"t entr' n$ insertin* t!e "orre"t entr' in re$ in et&een t!e lines. All t!e
"orre"tions s!oul$ e $ul' tteste$ o+er t!e $te$ initils o# t!e He$ o# o##i"e.
4.29 9!ene+er n' %ount in t!e "usto$' o# Go+ern%ent o##i"er is $e-osite$ into
tresur' or nk, t!e entr' in t!e "s! ook s!oul$ e "o%-re$ ' t!e He$ o# o##i"e, &it!
t!e tresur' re"ei-t, "!ln or nk -ss ook n$ t!en t!e ttesttion %' e $one. 9!en t!e
$e-osits into <nks/resur' re --re"ile, t!e resur' O##i"er %' e ske$ to issue
"onsoli$te$ re"ei-t #or ll re%ittn"es %$e $urin* t!e %ont!, &!i"! s!oul$ e "o%-re$
&it! t!e -ostin*s %$e in t!e "s! ook.
4.%= I# n o##i"er !s to !n$le non2Go+ern%ent %one' in !is o##i"il "-"it', su"!
"s! s!oul$ e ke-t in se-rte "!est n$ ""ounte$ #or in se-rte set o# ooks, so s to
kee- it entirel' out o# t!e Go+ern%ent ""ount.
4.%1 As %tter o# -oli"' Gr$e 3 to ser+nts s!oul$ not e $e-ute$ to #et"! or "rr'
t!e "s!. <ut i# it is un+oi$l e, onl' senior %n o# relile "!r"ter s!oul$ e -ut on t!e
o. 9!ene+er t!e %ount is lr*e, -oli"e *ur$s s!oul$ e -ro"ure$ n$ sent to ""o%-n'
t!e "s!ier/%essen*er.
RECEIPTS OF GOVERNMENT MONEY >RULES 57 TO 71?6
4.%2 Or$inril' t!e Go+ern%ent $ues s!oul$ e relise$ in le*l ten$er "oins or notes
onl'. 9!ere t!e "s! usiness o# t!e tresur' is "on$u"te$ ' t!e <nk "rosse$ "!e>ues n$
$e%n$ $r#ts %' lso e ""e-te$ to&r$s t!e -'%ent o# Go+ern%ent $ues. <ut s lon*
s "!e>ue is not "lere$ t!e -'%ent &ill not e trete$ s !+in* een %$e. Conse>uentl'
&!en "!e>ue is ten$ere$, #inl re"ei-t "nnot e issue$. At t!e %ost re"ei-t #or t!e
"tul "!e>ue %' e *i+en in t!e #irst instn"e n$ #inl re"ei-t *i+en onl' #ter t!e
"lern"e. An' "olle"tion "!r*es o# t!e <nk &ill !+e to e orne ' t!e -rt' "on"erne$.
I# on -resenttion "!e>ue is $is!onoure$, t!e -rt' "on"erne$ s!oul$ e noti#ie$
i%%e$itel' n$ $e%n$ sent to it #or -'in* in "s!. !e Go+ern%ent &ill not ""e-t n'
liilit' #or $%*es or loss "use$ to t!e -rt' #or -ossile $el' in noti#'in* t!e #"t t!t
t!e "!e>ue !s een $is!onoure$, it is in t!e interest o# t!e -rties -'in* t!e Go+ern%ent
$ues t!rou*! "!e>ues to tke suitle -re"utions to ensure t!t t!eir "!e>ues re"! t!e
tresur' or t!e re"ei+in* o##i"e, t t!e ltest, on t!e &orkin* $' -re"e$in* t!e $te on &!i"!
-'%ent is re>uire$ to e %$e.!e re"ei+in* o##i"er %', t !is $is"retion, re#use to ""e-t
"!e>ues in -'%ent o# t!e Go+ern%ent $ues on t!e lst $te.
GRANT OF RECEIPT TO TE PAYER >RULES 72 TO 74?6
4.%% E+er' Go+ern%ent o##i"er re"ei+in* %one' on e!l# o# t!e Go+ern%ent %ust
issue re"ei-t to t!e -'er. !e re"ei-t s!oul$ e $ul' si*ne$ '1 n ut!orie$ o##i"er, &!o
s!oul$ stis#' !i%sel# e#ore si*nin* t!e re"ei-t t!t %one', !s "tull' een relise$ n$
""ounte$ #or in t!e "s! ook. !e %ount s!o&n in t!e re"ei-ts s!oul$ e in &or$s s &ell
s in #i*ures.
4.%0 nless t!ere is -rti"ulr #or% #or "ertin De-rt%ent ll o##i"ers re"ei+in*
%one' on e!l# o# t!e Go+ern%ent s!oul$ use t!e re"ei-t ooks in %"!ine nu%ere$ For%
.R. &!i"! %' e otine$ #ro% t!e De-ut' Controller o# Sttioner' ? For%s
Go+ern%ent o# 0kistn, 8r"!i. !e re"ei-t ooks %ust e ke-t un$er lo"k n$ ke' in t!e
-ersonl "usto$' o# t!e ut!orie$ o##i"er. A -ro-er sto"k re*ister s!oul$ e %intine$ #or
t!e re"ei-t n$ issue o# lnk re"ei-t ooks. 9!ene+er ne& re"ei-t ook is -ut into use t!e
nu%er o# #or%s in t!e ook s!oul$ e "ounte$ n$ "erti#i"te to t!e e##e"t re"or$e$ t
so%e "ons-i"uous -l"e in t!e ook o+er t!e si*ntures o# t!e ut!orie$ o##i"er.
4.%3 A $u-li"te re"ei-t s!oul$ not e issue$ in n' "ir"u%stn"es e+en i# t!e ori*inl
one is re-orte$ to e lost. At t!e %ost "erti#i"te %' e *i+en t!t on s-e"i#ie$ $te
"ertin su% on "ertin ""ount &s re"ei+e$ #ro% "ertin -erson, i# !o&e+er, t!e
$e-rt%entl re*ultions en+is*e issue o# $u-li"te re"ei-t, it "n e issue$
PROCEDURE FOR PAYING PUBLIC MONEYS >RULES 77 TO 94?6
4.%4 Nor%ll' il re%ittn"es to t!e <nk s!oul$ e in "s! ut "!e>ues n$ nk $r#ts
et". re lso, ""e-te$, &it! "ertin reser+tions s stte$ in -r :.6. In "se o# t!ese
De-rt%ents &!i"! re ut!orie$ to --ro-rite re+enues to&r$s e-en$iture, t!e *ross
re"ei-ts n$ -'%ents %$e t!ere#ro% s!oul$ e entere$ s re"ei-ts n$ -'%ents in t!e
--ro-rite re"or$s. I# t!e re"ei-ts re in e"ess o# -'%ents t!e e"ess s!oul$ e re%itte$ to
t!e tresur'/nk. !e o##i"er %kin* t!e re%ittn"e s!oul$ note on t!e "!ln t!e #ull
%ount o# "s! "tull' re"ei+e$ ' !i% n$ -er "ontr, t!e e-enses $isurse$ t!ere#ro%
n$ not %erel' t!e net re"ei-ts.
4.%5 An' -erson -'in* %one' into resur' or <nk on Go+ern%ent ""ount s!oul$
-resent &it! it "!ln, &!erein t!e nture o# -'%ent, t!e -erson or Go+ern%ent o##i"er on
&!ose ""ount it is %$e, t!e !e$ o# ""ount n$ ll ot!er rele+nt in#or%tion s!oul$ e
$ul' in"or-orte$. !e "!ln &ill e in For% . R. : n$ s!oul$ e -resente$ in $u-li"te.
S-e"il "!in #or%s !+e een -res"rie$ #or -'%ent o# In"o%e2t, Sles t n$ Estte
Dut'.
PRESENTATION OF CLAIMS >RULES 1%= TO 1%0?6
4.%7 !e %one' is &it!$r&n #ro% t!e Fe$erl Consoli$te$ Fun$ or t!e 0uli"
A""ount onl' t!rou*! t!e -resenttion o# ills. !e ill, s %tter o# #"t, is stte%ent o#
"li%s *inst t!e Go+ern%ent "ontinin* s-e"i#i"tion o# t!e nture o# "li%, %ount
"li%e$, eit!er in *ross or ' ite%s. !e ill %' e in, t!e #or% o# si%-le re"ei-t lso. !e
ill e"o%es +ou"!er s soon s it is re"ei-te$ n$ st%-e$ -i$.
4.%9 All t!e ills or "!e>ues in -'%ent o# "li%s *inst t!e Go+ern%ent s!oul$ e
-resente$ t t!e tresur' or t n ut!orie$ o##i"e o# $isurse%ent e. *., n u$it n$
""ounts o##i"e or #orei*n %ission. !e ill s!oul$ e $ul' re"ei-te$ n$ st%-e$ i# t!e
%ount "li%e$ e"ee$s Rs. 6. A "s! %e%o, !o&e+er, is not re>uire$ to er re+enue
st%-s (not lile to $ut' un$er St%- A"t, 3544). 9!en -erson, &!o is not in Go+ern%ent
e%-lo'%ent n$ !s ren$ere$ ser+i"es or su--lie$ rti"les, -re#ers "li%, it s!oul$ e
su%itte$ t!rou*! t!e $e-rt%ent. All ills in res-e"t o# *rnts in2i$ n$ "ontriutions et".,
to lo"l o$ies, reli*ious, "!ritle or e$u"tionl institutions n$ ot!er non Go+ern%ent
o$ies n$ -ersons s!oul$ e -resente$ #or -'%ent eit!er t!rou*! so%e res-onsile
Go+ern%ent ser+nt or #ter t!ose !+e een "ountersi*ne$ ' !i%. Or$inril' no "li%s
*inst Go+ern%ent not -re#erre$ &it!in si %ont!s o# t!eir e"o%in* $ue "n e -resente$
&it!out n ut!orit' #ro% t!e A""ountnt Generl e"e-t -ett' "li%s o# Rs. or less.
INSTRUCTIONS REGARDING PREPARATIONAND FORM OF BILLS >RULE
1%7?6
4.0= 0rinte$ #or%s in En*lis! s!oul$ e use$. I# t!e ill is in so%e ot!er ln*u* e, it
s!oul$ e trnslte$ into En*lis! or t lest n str"t o# t!e ill s!oul$ e -re-re$ in
En*lis! sttin* t!e %ount, t!e n%e o# t!e -'ee n$ nture o# t!e -'%ent. !e str"t
s!oul$ e, -re-re$ un$er t!e si*nture o# t!e -re#errin* o##i"er. All ills %ust e #ille$ in
n$ si*ne$ in ink. !e %ount "li%e$ s!oul$ e %entione$ ot! in #i*ures n$ &or$s.
9!ere t!e "li% is #or &!ole ru-ees, t!e &or$ ;onl'; s!oul$ e $$e$ to t!e %ount *i+en in
&or$s. I# it is #r"tion o# ru-ee, t!e -is %' e &ritten in #i*ures #ter ru-ees.
 4.01 Ersures n$ o+er&ritin*s s!oul$ stri"tl' e +oi$e$. In "se o# n error, -en
s!oul$ e $r&n o+er t!e &ron* entr' n$ "orre"t entr' netl' %$e in re$ ink, &!i"!
s!oul$ e $ul' tteste$ ' t!e $r&in* o##i"er o+er !is $te$ initils. Si%ilrl' ll ltertions
n$ "!n*es in t!e ill s!oul$ e ttest e$ n$ si*ne$ s %n' ti%es s re t!e ltertions or
"orre"tions.
4.02 !e Dr&in* O##i"er %ust re"or$ t!e ""ounts "lssi#i"tion on e"! ill. !e
"lssi#i"tion *i+en in t!e u$*et s!oul$ ser+e s *ui$e in t!ise!l#. !e "lssi#i"tion
s!oul$ s!o&, inter2li, &!et!er t!e e-en$iture is +ote$ or "!r*e$. C!r*es *inst t&o or
%ore oe"ts s!oul$ not e in"lu$e$ in one ill. Se-rte ills s!oul$ e su%itte$ &!ere t!e
e-en$iture is $eitle to $i##erent $etile$ oe"ts
4.0% 9!ere t!e e-en$iture !s een in"urre$ in -ursun"e o# so%e s-e"il sn"tion t!e
ill in res-e"t t!ereo# s!oul$ e $ul' su--orte$ ' "o-' o# t!e letter o# sn"tion &!i"!
s!oul$ e tteste$ ' t!e $r&in* o##i"er.
4.00 Dtes o# -'%ents s!oul$ e note$ in "kno&le$*e%ents, in su+ou"!ers n$
">uittn"e rolls. 9!ere $ue to illiter"' o# t!e -'ee or on ""ount o# n' ot!er reson t!e
$te o# -'%ent "nnot e *i+en t!e $isursin* o##i"er s!oul$ !i%sel# re"or$ t!e $tes o+er
!is initils. I# -'%ent is re>uire$ to e %$e to so%e ot!er -erson or *en"' or t!rou*!
"!e>ue -ro-er en$orse%ent s!oul$ e %$e in t!e ill.
4.03 9!en t!e $r&in* o##i"er re>uires -'%ent to e %$e to so%e ot!er -erson or
*en"', !e s!oul$ s-e"i#i"ll' en$orse n or$er or #urnis! n ut!orit' in t!is re*r$. I# t!e
-'%ent is $esire$ &!oll' or -rtl' ' Stle <nk $r#t n --li"tion #or t!e $r#t s!oul$
""o%-n' t!e ill n$ t!e %nner in &!i"! -'%ent is $esire$, s!oul$ e in$i"te$ in t!e
$r&er7s re"ei-t on t!e ill in "se &!ole or -rt o# t!e %ount o# ill is to e re%itte$ '
0ostl Mone' Or$er, t!e ill s!oul$ e ""o%-nie$ ' -ro-erl' -re-re$ %one' or$er
#or%(s).!e %ount o# %one' or$er s &ell s t!e %ount o# "o%%ission s!oul$ e s!o&n
s $e$u"tion in t!e ill. !e -ur-ose o# t!e %one' or$er s!oul$ e stte$ rie#l' on t!e
"kno&le$*e%ent -ortion o# t!e %one' or$er in "ontinution o# t!e entr' ;Re"ei+e$ t!e su%
s-e"i#ie$ on t!e re+erse on......; !+in* su##i"ient s-"e #or t!e si*nture or t!u% i%-ression
o# t!e -'ee.
SIGNATURE OR COUNTERSIGNATURE OF BILLS >RULES101 TO 100?6
4.04 No -'%ent "n e %$e on ill or or$er si*ne$ ' "lerk inste$ o# t!e He$ o#
o##i"e or &!ere t!e si*nture o# t!e $r&in* o##i"er r" &it! ruer st%-s. In ll "ses &!ere
si*nture on ill is *i+en ' %rk or sel or t!u% i%-ression it s!oul$ e tteste$ '
so%e kno&n -erson. Si*ntures in +ern"ulr e"e-t in r$u re re>uire$ to e trnsliterte$
into En*lis!.
4.05 !e !e$ o# n o##i"e %' ut!orise n' *ette$ o##i"er ser+in* un$er !i% to "t
s $r&in* n$ $isursin* o##i"er n$ to si*n ills n$ or$ers #or !i%. His n%e n$
s-e"i%en si*nture s!oul$ e "o%%uni"te$ to t!e u$it o##i"er/tresur'/nk. 9!ene+er
t!ere is "!n*e in t!e in"unien"' o# t!e $r&in* o##i"er, it s!oul$ e $ul' inti%te$ to ll
"on"erne$ n$ !is s-e"i%en si*nturesu--lie$ s usul. !e --oint%ent o# $r&in* n$
$isursin* o##i"er, !o&e+er, $oes not relie+e t!e !e$ o# o##i"e o# !is res-onsiilit' #or t!e
""ur"' o# t!e ill or #or t!e $is-osl o# %one' re"ei+e$ in -'%ent.
 4.07 All t!ose ills &!i"! re>uire "ountersi*nture s!oul$ not e -resente$ unless t!e
"ountersi*nture !s een otine$.
DUPLICATE COPIES OF TE BILLS >RULE 103?6
4.09 I# ill is -resente$ #or -'%ent, is $ul' -sse$ #or -'%ent ' t!e
resur'/A""ountnt Generl n$ is lost e#ore t!e "tul -'%ent is %$e, t!e $r&in* n$
$isursin* o##i"er %' su%it $u-li"te ill &it! t!e &or$ ;$u-li"te; -ro%inentl' %rke$
in re$ ink on t!e to- o# it. !e #ollo&in* "erti#i"te s!oul$ lso e re"or$e$ on t!e ill 2

;Certi#ie$ t!t no -'%ent !s een re"ei+e$ *inst t!e ori*inl ill.I

un$ertke to re#un$ t!e %ount i%%e$itel', i# -'%ent is %$e *inst t!e
ori*inl ill in #uture;.
!e u$it o##i"er/tresur'/nk #ter stis#'in* t!e%sel+es t!t no -'%ent &s %$e
*inst t!e ori*inl ill, -ss t!e $u-li"te ill #or -'%ent.
4.3= 9!ene+er n' ill is -re-re$ in $u-li"te or tri-li"te, onl' one "o-' o# it s!oul$
e si*ne$ in #ull n$ rest o# t!e "o-ies si%-l' initille$. Onl' t!e "o-' si*ne$ in #ull s!oul$
e -resente$ #or -'%ent.
MODE OF MA)ING PAYMENTS AGAINST BILLS >RULES 105 TO 145?6
4.31 !ere re t&o s'ste%s o# %kin* -'%ents *inst ills. 9!ere t!e -'%ent is
%$e ' t!e tresur' eit!er ' itsel# or t!rou*! t!e <nk, -' or$er is re"or$e$ on t!e ill
n$ -'%ent is %$e in "s!. !e ot!er one is "lle$ t!e -reu$it "!e>ue s'ste% n$ in ll

t!ose "ses
%$e t!rou*!&!ere t!e tresur'
"!e>ues. #un"tions
!e ills !+e een
re -resente$ t t!eentruste$ to t!e u$it
0uli" "ounter o##i"ers,
o# t!ose -'%ent
o##i"ers, is
token
in lieu t!ereo# is issue$ n$ #ter t!e ill !s een -sse$ #or -'%ent n$ "!e>ue -re-re$
t!ere#or it is $eli+ere$ to t!e -'ee or !is re-resentti+e on !is surren$erin* t!e token. !e
"!e>ues #or %ore t!n Rs. 6/2 $r&n in #+our o# Cor-orte or Lo"l <o$ies, #ir%s, -ri+te
-ersons or Go+ern%ent ser+nts (in res-e"t o# t!eir -ersonl "li%s) s!ll l&'s e "rosse$.
!is rule &ill, !o&e+er, not --l' to Fe$erl Go+ern%ent Ser+nts in re"ei-t o# -' n$
llo&n"es u-to Rs. 6, /2 -. %.
VFinn"e Di+ision Noti#i"tion No F (3) I R III/56 $t. 3223455T

SPECIMEN SIGNATURES AND OTER SAFEGUARDS >RULES 152 TO 150?6

4.32 An o##i"er &!o is ut!orie$ to $r& "!e>ues or si*n or "ountersi*n ills -'le
' t!e A""ountnt Generl/resur' s!oul$ sen$ set o# !is s-e"i%en si*ntures to t!e
A""ountnt Generl/resur'/Stte <nk o# 0kistn $ul' tteste$ ' not!er o##i"er, &!ose

si*ntures
o""urs t!e re lre$'
relie+e$ on re"or$
o##i"er s!oul$o# t!e o##i"e
#urnis! "on"erne$.
t!e s-e"i%en 9!ene+er
si*ntures trns#er
o# t!e o# o##i"er
relie+in* "!r*e to
ll "on"erne$, $ul' tteste$ ' t!e #or%er. S-e"i%en si*ntures, &!en #or&r$e$ on s!eet
o# --er ot!er t!n t!e #or&r$in* letter itsel#, s!oul$ e tteste$ ' t!e o##i"er si*nin* t!e
#or&r$in* letter. Si%ilrl' t!e A""ountnt Generl &ill #or&r$ t!e s-e"i%en si*ntures o#
t!e o##i"ers ut!orie$ ' !i% to si*n "!e>ues n$ -'%ent ut!orities on !is e!l#, to t!e
resur'/Stte <nk o# 0kistn/Ot!er A""ountnt Generl. All -'%ent ut!orities issue$
' n A""ountnt Generl !+e to e e%osse$ &it! s-e"il sel $ul' "ountersi*ne$ ' n
o##i"er ut!orie$ in t!is e!l#.
CEC)S TO BE APPLIED TO CLAIMS >RULES 155 TO 177?6
 4.3% 9!ene+er ill is -resente$ #or -'%ent to t!e De-rt%ent/ resur'/Au$it o##i"e
t!e nor%l u$it "!e"ks re to see i# t!e "li% is $%issile, ut!orit' is *oo$, rit!%eti"l
"l"ultions re "orre"t, si*ntures/"ounter si*ntures re *enuine n$ le*l >uittn"e is in
or$er. 9!ere t!e -'%ent !s to e %$e to n ut!orie$ *ent or nker t!e en$orse% ent
s!oul$ e in or$er n$ "o%-lete in ll res-e"ts. I# t!e ill is #oun$ in or$er it is -sse$ #or
-'%ent.
4.30 9!en -erson not in Go+ern%ent e%-lo' "li%s -'%ent #or &ork $one, ser+i"es
ren$ere$ or rti"les su--lie$ t!e ill s!oul$ e su%itte$ t!rou*! t!e He$ o# De-rt%ent or
ot!er res-onsile Go+ern%ent o##i"ers "on"erne$. 9!ile #or&r$in* t!e ill to t!e
A""ountnt Generl/resur' O##i"er, t!e $e-rt%entl o##i"er s!oul$ re"or$ !is ""e-tn"e
o# t!e %ount, ot! in #i*ures ri$ &or$s on t!e o$' o# t!e ill. It is t!e res-onsiilit' o# t!e
$isursin* o##i"er to see t!t t!e -'%ent is %$e to t!e "orre"t -erson.
4.33 !e resur' O##i"er/Au$it O##i"er is lso re>uire$ to in#or% t!e in"o%e t
ut!orities re*r$in* t!e -'%ents %$e to o##i"ils n$ non2o##i"ils, et"., in res-e"t o#
re%unertions, #ee, "o%%ission n$ onus, et". !e n%es n$ $$resses o# t!e -'ees
s!oul$ e $ul' inti%te$.
RESPONSIBILITY FOR TE MONEY WITDRAWN >RULES 2=3 TO 214?6
4.34 E+er' Go+ern%ent o##i"er entruste$ &it! t!e -'%ent o# %one' s!oul$ otin #or
e+er' -'%ent !e %kes +ou"!er settin* #ort! t!e #ull n$ "ler -rti"ulrs re*r$in* t!e
"li%s n$ ll rele+nt in#or%tion ne"essr' #or its -ro-er i$enti#i"tion n$ "lssi#i"tion in
""ounts. E+er' +ou"!er %ust er to !+e tt"!e$ to it n "kno&le$*e%ent o# -'%ent
si*ne$ ' t!e -erson ' &!o% or on &!ose e!l# t!e "li% is -ut #or&r$. 9!ere it is not
-ossile to otin n "kno&le$*e%ent, "erti#i"te o# $isurse%ent s!oul$ e in
%nus"ri-t, si*ne$ ' t!e $isursin* o##i"er n$ "ountersi*ne$ ' t!e su-erior o##i"er. A
%e%orn$u% $etilin* t!e resons #or not otinin* n "kno&le$*e%ent s!oul$ lso e
$r&n n$ ke-t on re"or$.
4.35 E+er' +ou"!er %ust er -' or$er si*ne$ ' t!e ut!orie$ $r&in* o##i"er,
s-e"i#'in* t!e %ount -'le ot! in &or$s n$ #i*ures. !e -' or$er s!oul$ e si*ne$ '
!n$ in ink. !e +ou"!ers n$ su2+ou"!er s s!oul$ e st%-e$ ;-i$7 n$ "n"elle$ so t!t
t!e' "nnot e use$ se"on$ ti%e. @ou"!ers elo& Rs. 3/2 &!i"! re not re>uire$ to e
su%itte$ to t!e u$it o##i"er, s!oul$ e -ro-erl' re"or$e$ s i%-ortnt $o"u%ents.
4.37 All oe"tions n$ or$ers "o%%uni"te$ ' n u$it o##i"er s!oul$ e -ro%-tl'
tten$e$ to. 9!ere+er !e $isllo&s n' -'%ent s unut!orise$ t!e $isursin* o##i"er
s!oul$ not onl' re"o+er t!e %ount -i$ $es-ite ll -rotests n$ su%ission, ut re#use to -'
in #uture, unless t!e u$it o##i"er ut!orises !i% to resu%e -'%ents. In res-e"t o#
retren"!%ents $isursin* o##i"er s!oul$ not enter into "orres-on$en"e &it! t!e u$it o##i"er
n$ t!e Go+ern%ent ser+nt "on"erne$. His $ut' is si%-l' to "rr' out t!e or$ers !e !s
re"ei+e$. !e **rie+e$ -erson %' tke u- !is "se, &it! -ro-er >urters, i# !e so $esires. I#
Go+ern%ent ser+nt, #ro% &!o% re"o+er' is or$ere$ ' t!e A""ountnt Generl, is
trns#erre$ to t!e uris$i"tion o# not!er $isursin* o##i"er, t!e or$er o# re"o+er' s!oul$ e
-sse$ on to !i% &it!out $el'.
 4.39 E"e-t in t!ose "ses &!ere t!e Go+ern%ent ser+nt "te$ "ontrr' to or$ers or
&it!out $ue usti#i"tion, t!e re"o+eries in res-e"t o# o+er2-'%ents s!oul$ not e"ee$ one2
t!ir$ o# t!e -' o# t!e Go+ern%ent ser+nt "on"erne$.
4.4= In or$er to kee- t!e re"or$ o# retren"!%ents n$ re"o+eries in -ro-er &',
re*ister s!oul$ e %intine$ ' e+er' $isursin* o##i"er &!erein t!e retren"!%ents or$ere$
' t!e A""ountnt2Generl, s!oul$ e re"or$e$. Se-rte "olu%ns s!oul$ e -ro+i$e$ to
s!o& t!e n%e n$ o##i"e o# t!e -erson #ro% &!o% t!e re"o+er' is to e ##e"te$, t!e nture
n$ %ount o# o+er2-'%ent n$ t!e %et!o$ ' &!i"! t!e o+er2-'%ent is $uste$.
DUE DATE OF SUBMISSION OF MONTLY PAY BILLS >RULES 215 TO 219?6
4.41 !e Go+ern%ent ser+nts %' si*n t!e ill #or %ont!l' -' n$ #ie$ llo&n"es
on t!e lst &orkin* $' o# t!e %ont! #or t!e lour o# &!i"! su"! -' n$ llo&n"es re
erne$. !e %ount so "li%e$ &ill e $ue #or -'%ent on t!e net &orkin* $'. 0' n$
estlis!%ent ills o# t!e Se"retrit n$ ot!er o##i"es o# t!e Fe$erl Go+ern%ent %' e
si*ne$ n$ -resente$ #i+e $'s ( $'s in t!e "se o# 8r"!i, R&l-in$i, Isl%$ n$
-ro+in"il He$>urters) e#ore t!e lst &orkin* $' o# t!e %ont! to &!i"! t!e' relte. E+en
i# t!e A""ountnt2Generl, issues "!e>ues #or t!e ills e#ore t!e 3st o# t!e net %ont!, !e
en$orses on t!e% t!e &or$s ;not -'le e#ore #irst -roi%o; so t!t in n' "se t!e -'
n$ llo&n"es re -i$ not erlier t!n t!e #irst $' o# t!e net %ont!. In "se o# #orei*n
%issions -' %' e $isurse$ on t!e lst $' o# t!e %ont! i# it is "usto%r' in t!t
-rti"ulr "ountr'. In t!e #ollo&in* "ir"u%stn"es Go+ern%ent ser+nt %' e llo&e$ to
$r& -' $ue #or -rt o# t!e %ont! n$ t!ese ills %' e -sse$ #or -'%ent e#ore t!e
en$ o# t!e %ont! 2
>a? 9!en Go+ern%ent ser+nt -ro"ee$s, out o# 0kistn, on te%-orr' $ut' or
on le+e or on +"tion. I#, !o&e+er, t!e le+e slr' is -'le in 0kistn it &ill e $r&n
lon*&it! t!e $ut' -' t t!e "o%%en"e%ent o# t!e net %ont!.
>&? 9!en Go+ern%ent ser+nt is trns#erre$ to not!er u$it "ir"le or &it!in
t!e s%e u$it "ir"le to n$ #ro% t!e 0. 0. 9. D. or Forest De-rt%ent or #ro% one 0. 0. 9. D.
Di+ision to not!er.
>"? 9!en Go+ern%ent ser+nt #inll' >uits ser+i"e o# t!e Go+ern%ent or *oes
on #orei*n ser+i"e.
>:? 9!en Go+ern%ent ser+nt ser+in* in 0kistn Mission ro$
relin>uis!es "!r*e n$ le+es t!e "ountr' in &!i"! !e &s ser+in*, eit!er on trns#er or on
le+e.

4.42 I# t!e #irst t&o $'s o# %ont! re -uli" !oli$'s n$ -' n$ llo&n"es "nnot
e $isurse$ $urin* t!ose $'s, "o%-etent ut!orit' %' $ire"t t!e -'%ent on t!e lst
&orkin* $' e#ore t!e !oli$'s o# t!e non2*ette$ Go+ern%ent ser+nts $r&in* -' n$
llo&n"es not e"ee$in* Rs. -er %ont!. In ot!er s-e"il "ses, t!e Go+ern%ent %'
lso rel t!e -ro+isions o# t!e o+e rules.
4.4% I# t!e Ei$ul2Fitr, Ei$ul A!, t!e #esti+ls o# Dusser! , Di&li, Guru Nnk7s
<irt!$', Goo$ Fri$', Ester Mon$', C!rist%s or 0r*!t D' o# Guru <l%ik S&%ii
#lls &it!in lst ten $'s o# t!e %ont!, t!e -' n$ llo&n"es o# t!t %ont! %' e $r&n in
$+n"e n$ $isurse$ to Go+ern%ent ser+nts elon*in* to t!e "o%%unit' oser+in* t!e
#esti+l. !e $+n"e s!oul$ not e $isurse$ erlier t!n #i+e $'s e#ore t!e $te o# t!e
#esti+l.
DEDUCTIONS FROM PAY BILLS >RULES 221 TO 299?6
4.40 !e $r&in* o##i"er in res-e"t o# t!e non2*ette$ Go+ern%ent ser+nts n$
*ette$ o##i"ers t!e%sel+es re res-onsile to see t!t t!e $e$u"tion #ro% t!e ills on
""ount o# sus"ri-tion to t!e -ro+i$ent #un$s, -ostl li#e insurn"e, in"o%e t, su-er t.
<ene+olent Fun$ n$ Grou- Insurn"e -re%i et".re %$e in ""or$n"e &it! t!e rules n$
re*ultions n$ In"o%e2 A"t, 3466. !e s%e --lies to ""ount o# t!e !ouse rent. !e
$e%n$ stte%ent in res-e"t o# t!e !ouse rents re sent ' t!e 0. 0. 9. D. /Estte O##i"er in
$u-li"te. !e $e$u"tion s!oul$ e %$e ""or$in*l' n$ one "o-' o# t!e stte%ent #ter
re"or$in* t!e #"t o# re"o+er' in t!e --ro-rite "olu%n returne$ to t!e 0. 0. 9. D. /Estte
O##i"er.9!ere t!e rent re"o+erle is -er"ent*e o# t!e e%olu%ents o# Go+ern%ent
ser+nt, t!e rte o# e%olu%ents s!oul$ e inti%te$ #ro% ti%e to ti%e to t!e ut!orities
"on"erne$. In t!e "se o# *ette$ o##i"ers t!e u$it o##i"er en$orses "o-' o# t!e slr' sli-
to t!e Estte O##i"er so t!t !e %' kee- !is re"or$s u-2to2$te.
4.43 9!en t!e -' o# Go+ern%ent ser+nt is tt"!e$ ' n or$er o# Court o# L&, it
is t!e $ut' o# t!e o##i"er re"ei+in* t!e "ourt tt"!%ent or$er to see t!t -ro-er $e$u"tion is
%$e in stis#"tion o# su"! or$er #ro% t!e -' o# t!e Go+ern%ent ser+nt "on"erne$. Onl'
t!e -' o# Go+ern%ent ser+nt n$ not n' llo&n"es "n e tt"!e$. !e %i%u%
%ount o# tt"!%ent in %ont! &ill e t!e %ount +ille #ter -'in* t!e slr' to t!e
Go+ern%ent ser+nt to t!e etent o# #irst 3 ru-ees n$ one2!l# o# t!e re%in$er, e. *., i#
t!e -' o# Go+ern%ent ser+nt is Rs. !e &ill e llo&e$ to retin #irst !un$re$ ru-ees
-lus -er "ent o# t!e re%in$er, +i., Rs. 6 n$ t!e ln"e o# Rs. 6 "n e tt"!e$.
An' $e$u"tion on ""ount o# sus"ri-tions to t!e 0ro+i$ent Fun$, tes on in"o%e n$
re"o+eries o# $+n"e, et"., &ill e %$e #ro% t!e non tt"!le -ortion o# t!e Go+ern%ent
ser+nt7s slr'. On n Att"!%ent Or$er re"o+er' "n e %$e #or %i%u% -erio$ o# 6
%ont!s. I# t!ere is not!er Att"!%ent Or$er re"o+er' &ill strt #ter t!e e-ir' o# 36 %ont!s
#ro% t!e lst $e$u"tion on ""ount o# -re+ious Att"!%ent Or$er.
4.44 !e -ro"e$ure #or $e$u"tions on ""ount o# tt"!%ent &ill e t!t *ross %ount
o# -' n$ llo&n"es re $r&n on -' ill, t!e net %ount #ter $e$u"tin* t!e %ount
re"o+erle un$er t!e tt"!%ent or$er, &ill e $isurse$ to t!e Go+ern%ent ser+nt
"on"erne$. !e ut!orit' %kin* t!e $e$u"tions &ill re%it t!e tt"!e$ -' to t!e Court
"on"erne$. In su"! "ses t!e u$it o##i"er *ene rll' re"or$s t&o -' or$ers on ill one in
res-e"t o# t!e %ount -'le to t!e Go+ern%ent ser+nt "on"erne$ n$ t!e ot!er in #+or o#
t!e Court or$erin* t!e tt"!%ent n$ ""or$in*l' t&o se-rte "!e>ues re issue$. In "se
u$*%ent $etor $oes not si*n !is ">uittn"e roll, i# !e is non2*ette$ or stinin* #ro%
-re#errin* -' ill i# !e is *ette$ o##i"er in or$er to e+$e t!e -'%ent o# t!e tt"!e$
%ount, t!e He$ o# o##i"e or $%inistrti+e o##i"er "on"erne$ %' $r& t!e -' o#
u$*%ent $etor in stis#"tion o# t!e tt"!%ent or$er n$ re%it t!e %ount to t!e Court
"on"erne$.!e "ost, i# n' on ""ount o# t!e re%ittn"e to Court is $e$u"te$ #ro% t!e %ount
relie$ n$ onl' net %ount re%itte$.
FIRST PAYMENT OF PAY AND ALLOWANCES >RULES 2%= TO 2%1?6
4.45 9!en Go+ern%ent ser+nt -resents !is -' ill #or -'%ent #or t!e #irst ti%e, it
s!oul$ e $ul' su--orte$ ' %e$i"l "erti#i"te o# #itness, i# it is #res! --oint%ent or re2
e%-lo'%ent #ter resi*ntion or #or#eiture o# -st ser+i"e. In ot!er "ses t!e -' ill s!oul$
e su--orte$ ' t!e Lst 0' Certi#i"te issue$ ' t!e resur'/Au$it O##i"e #ro% &!i"! !e
lst $re& !is -'. I# -ensioner is re2e%-lo'e$, t!is #"t s!oul$ e stte$ in t!e ill. In ll
"ses o# trns#er t!e res-onsiilit' o# otinin* !is Lst 0' Certi#i"te #ro% t!e lst
$isursin* o##i"er rests u-on t!e Go+ern%ent ser+nt !i%sel#.
PAYMENT ON UITTING TE SERVICE >RULE 2%2?6
4.47 9!ene+er *ette$ Go+ern%ent ser+nt #inll' >uits t!e ser+i"e ' retire%ent,
resi*ntion, $is%issl, $et! or ot!er&ise or is -l"e$ un$er sus-ension, t!e lst -'%ent o#
-' n$ llo&n"es s!oul$ not e %$e to !i% until 7no $e%n$ "erti#i"te7 is issue$ ' t!e
De-rt%ent "on"erne$, u$it o##i"e, n$ t!e Estte O##i"e, et".
Ho&e+er, t!e lst -'%ent o# -' or llo&n"es o# Go+ern%ent Ser+nt #inll'
>uittin* ser+i"e ' retire%ent s!ll not e !el$ u- %erel' #or +eri#'in* t!t no $e%n$ is
outstn$in* *inst !i%. !e -'%ent %' e %$e i# t!e Go+ern%ent ser+nt or in t!e
e+ent o# !is $et! e#ore -'%ent, t!e -erson entitle$ to re"ei+e -'%ent *rees in &ritin*
t!t n' $e%n$ "o%in* to noti"e &it!in -erio$ o# one 'er #ro% t!e $te o# su"! -'%ent
%' e re"o+ere$ #ro% t!e -ension. !e o##i"il #ilin* to inti%te $e%n$ &it!in t!e -erio$
o# one 'er #ro% t!e $te o# retire%ent o# n o##i"er s!ll e -ersonll' lile #or t!e %ount
in+ol+e$.
DEAT OF PAYEE >RULES 2%%-2%0?6
4.49 A Go+ern%ent ser+nt is entitle$ to t!e -' n$ llo&n"es #or t!e $' o# !is $et!

irres-e"ti+e o# t!e$'
%ens "len$r !our t &!i"!n$
e*innin* t!e en$in*
$et! took -l"e. !e ;$'; #or t!e -ur-ose o# t!is rule
t %i$ni*!t.
4.5= 0' n$ llo&n"es o# $e"ese$ Go+ern%ent ser+nt %' e -i$ to !is !eirs. I#
t!e %ount -'le is less t!n Rs. -'%ent "n e %$e ' "o%-etent ut!orit' #ter
%kin* n en>uir' re*r$in* t!e ri*!ts n$ title o# "li%nts. 9!ere t!e %ount e"ee$s Rs.
t!e -'%ent "n e %$e un$er t!e or$ers o# t!e He$ o# De-rt%ent on ee"ution o# n
in$e%nit' on$, &it! su"! sureties s !e %' re>uire n$ #ter #ull' stis#'in* !i%sel#
re*r$in* t!e ri*!t n$ title o# t!e "li%nts. !e ltter "ourse is $o-te$ onl' in su"! "ses
&!ere t!e !e$ o# $e-rt%ent is "on+in"e$ o# t!e #"t t!t un$ue $el' n$ !r$s!i- &oul$
e "use$ ' insistin* on t!e -ro$u"tion o# Su""ession Certi#i"te. In ll ot!er "ses n$
s-e"ill' t!ose o# $out#ul "!r"ter, -'%ent s!oul$ e %$e onl' to t!e "li%nts
-ro$u"in* t!e le*l ut!orit'.
PLACE OF PAYMENT >RULES 2%3 TO 20%?6

4.51 !e ills #or -' n$ llo&n"es re -'le onl' in t!e Distri"t &!ere t!e "li%
rises, !e le+e slr' o# *ette$ Go+ern%ent ser+nt &!o $r&s !is le+e slr' in
0kistn %' e -i$ t n' tresur' in 0kistn. <ut non2*ette$ Go+ern%ent ser+nt
&ill e -i$ !is le+e slr' onl' t t!e -l"e &!ere !e $r&s !is $ut' -'. He %', !o&e+er,
%ke !is o&n rrn*e%ents #or *ettin* !is le+e slr' re%itte$ to !i%.
4.52 A Go+ern%ent ser+nt &!ose $uties re>uire !i% to tr+el etensi+el' on ins-e"tion
s!oul$ tke &it! !i% !is Lst 0' Certi#i"te. !is &oul$ enle !i% to $r& su"! -ortion o#
!is -' #ro% t!e nerest tresur'/u$it o##i"e, s !e $esires. !e ln"e %' e $r&n '
!i% t !is !e$>urters. In "se !e -sses #ro% t!e uris$i"tion o# one A""ountnt2Generl to
t!t o# not!er $urin* t!e "ourse o# !is tour, !is Lst 0' Certi#i"te &ill re>uire
"ountersi*nture o# ot! o# t!e%. In su"! "se no $+n"e is %$e n$ no re"o+er' or
$ust%ent e"o%es ne"essr'. Si%ilrl', !e "n $r& !is tr+elin* llo&n"e ills #ter
*ettin* t!e% "ountersi*ne$ ' t!e Controllin* O##i"er. <ut !e "nnot e -i$ n' $+n"e o#
tr+elin* llo&n"e. !e s%e -ro"e$ure &ill e #ollo&e$ in res-e"t o# estlis!%ent, i# n',
&!i"! ""o%-nies !i%.
PAYMENT OF PAY, LEAVE SALARY ETC., TROUG AGENTS >RULES 200 TO
204?6
4.5% A Go+ern%ent ser+nt %' e llo&e$ to re"ei+e t!e -'%ent o# !is -' n$
llo&n"es or le+e slr' t!rou*! %essen*er $ul' t!orise$ ' !i% to re"ei+e %one' in
!is ""ount. <ut t!ere s!oul$ e no en$orse%ent on t!e ill to -' to n' su"! -erson. !e
Go+ern%ent $oes not ""e-t n' res-onsiilit' in res-e"t o# %one' or "!e>ue !n$e$ o+er to
t!e %essen*er. In "se o# *ette$ o##i"ers t!e ills %' e %$e -'le to so%e &ell2
kno&n nker or *ent, -ro+i$e$ t!ere is &ritten re>uest to t!t e##e"t. !e re"ei-t *i+en '
t!e nker or *ent &ill not e trete$ s #inl >uittn"e, unless t!e ill !s $ul' een
en$orse$ in #+our o# t!e *ent or nker. !e -'%ent to n *ent &ill e %$e onl' i# !e
!ol$s +li$ -o&er o# ttorne' to "t #or t!e Go+ern%ent Ser+nt "on"erne$.Go+ern%ent
ser+nts -ro"ee$in* #or trinin* to "ountr' outsi$e 0kistn un$er s"!e%e s-onsore$ '
t!e Go+ern%ent, %' $r& -rt o# t!eir -' in t!e "urren"' o# t!e "ountr' to &!i"! t!e'
re sent #or trinin* sue"t to su"! li%it s %' e -res"rie$ ' t!e Go+ern%ent #ro% ti%e
to ti%e, n$ t!e ln"e in Ru-ees in 0kistn. !e -' o# Go+ern%ent Ser+nt (*ette$ or
non2*ette$) %', !o&e+er, e $r&n ' t!e He$ o# !is o##i"e n$ t!e %ount $isurse$ to
t!e no%inee o# t!e Go+ern%ent Ser+nt "on"erne$ unless t!e Go+ern%ent ser+nt -re#ers to
%ke !is o&n rrn*e%ent to re"ei+e -'%ent in ""or$n"e &it! t!e -res"rie$ -ro"e$ure.
4.50 !e *ette$ o##i"ers "li%in* le+e slr' in 0kistn s!oul$ eit!er --er in
-erson t t!e -l"e o# -'%ent or #urnis! li#e "erti#i"te si*ne$ ' res-onsile
Go+ern%ent o##i"er or so%e ot!er &ell2kno&n or trust&ort!' -erson. I# !e $r&s it t!rou*!
n *ent, t!e ltter s!oul$ -ro$u"e su"! "erti#i"te.
BILLS OF B-14 AND ABOVE GOVERNMENT SERVANTS, >RULES 207 TO 241?6
4.53 !e -' n$ #ie$ llo&n"es o# <23: n$ o+e Go+ern%ent ser+nts re $r&n
on ills in For% . R. 3: i# $r&n #ro% tresur' n$ in For% . R. 3 i# t!e -' is $r&n
#ro% n A""ountnt Generl. !e "li%s reltin* to le+e slr', Honorriu%, #ees, et"., re
lso $r&n in t!e s%e #or%s. !e tr+ellin* llo&n"e ills re $r&n in For% . R. 6.
4.54 !e <23: n$ o+e o##i"ers re not llo&e$ to $r& in"rese$ or "!n*e$ rte o#
-', le+e slr', #ie$ llo&n"es, re&r$ or !onorriu%, et"., unless t!e A""ountnt2
Generl !s issue$ n ut!orit' in res-e"t o# t!e s%e.9!en su"! n o##i"er $r&s !is -'
#ro% tresur', !e "n $r& $+n"e o# -' n$ tr+elin* llo&n"e &it!out n' ut!orit'
#ro% t!e A""ountnt2Generl, ut n ut!orit' is ne"essr' in res-e"t o# ll ot!er -ersonl
$+n"es.
BILLS OF B-1 TO B-13 GOVERNMENT SERVANTS >RULES 242 TO 272?6
4.55 !e ills #or -' le+e slries n$ #ie$ llo&n"es o# <23 to <23 Go+ern%ent
ser+nts re $r&n in For% . R. 66. Se-rte ills s!oul$ e -re-re$ #or -er%nent n$
te%-orr' estlis!%ents. !e n%e o# e+er' sustnti+e, o##i"itin* or te%-orr'
in"u%ent s!oul$ e s!o&n *inst e"! -ost. In res-e"t o# te%-orr' estlis!%ent, t!e
nu%er n$ $te o# sn"tion letter is lso re>uire$ to e >uote$. !e rte o# -' "li%e$
s!oul$ l&'s e note$ n$ &!en t!e -' is $r&n #or -rt o# t!e %ont!, t!e nu%er o#
$'s is %entione$ *inst t!e n%e o# t!e Go+ern%ent ser+nt "on"erne$. !e +rious
se"tions "o%-risin* t!e estlis!%ent s!oul$ e s!o&n se-rtel', t!e $es"ri-tion o# e"!
se"tion s &ell s t!e sn"tione$ nu%er o# -osts in"lu$e$ t!erein ein* -ro%inentl' &ritten
in re$ ink t t!e to-. 9!ene+er t!e le+e slr' is $r&n, t!e ill s!oul$ e ""o%-nie$ '
stte%ent, tteste$ ' t!e $r&in* o##i"er, s!o&in* t!e "l"ultion o# t!e le+e slr'. I# $ue
to "ertin resons t!e le+e slr' o# n in"u%ent "nnot e "l"ulte$, t!e %ount o# -' to

&!i"! !eo#&oul$
"olu%n !+e
t!e #or% eenisentitle$
&!i"! inten$e$!$to!e re%ine$
s!o& on $ut't!e
le+e slr', s!oul$ e ein*
%ount entere$
le#tinun$isurse$
t!e %one'
n$ trete$ s !el$ o+er -en$in* t!e #ition o# t!e %ount o# le+e slr'.
4.57 !e entries in ll t!e %one' "olu%n o# t!e ill s!oul$ e totlle$ un$er e"!
se"tion n$ t!e totls &ritten in t!e re$ ink. !e totls re re>uire$ to e "!e"ke$ ' t!e
$r&in* o##i"er !i%sel# or t!rou*! so%e res-onsile -erson ot!er t!n t!t &!o !s -re-re$
t!e ill.
4.59 !e n%es o# in"u%ents &it!out -er%nent -osts in sustnti+e "-"it', in <2
3, 6 n$ n$ !e$2"onstles n$ "onstles %' e o%itte$ #ro% -' ills n$ t!e
#ollo&in* "erti#i"te re"or$e$ on t!e o$' o# t!e ill.
;Certi#ie$ t!t ll -ersons &!ose n%es re o%itte$ #ro%, ut &!ose -' !s
een $r&n in t!is ill !+e "tull' een e%-lo'e$ $urin* t!e %ont! n$ t!t
#ull $etils o# t!e n%es o# t!e -ersons "on"erne$ n$ t!e e%olu%ents $r&n
#or t!e% &orkin* u-to t!e totl in"lu$e$ in t!is ill !+e een $ul' s!o&n in
t!e o##i"e "o-'. ;
4.7= !e "li%s o# Go+ern%ent ser+nts in su"! "ses re not lu%-e$ to*et!er n$
entere$ s sin*le ite% in t!e ill, ut t!e ills, s!oul$ s!o& se-rtel' t!e nu%er on
$i##erent rtes o# -' or &it! $i##erent $esi*ntions. !e !e$ o# Lo"l A$%inistrtion %'
eten$ t!e -ro+isions o# t!ese rules, in "onsulttion &it! t!e A""ountnt Generl, to n'
s-e"i#i" "lsses o# estlis!%ent.
4.71 !e ot!er instru"tions -rinte$ on t!e ill #or% s!oul$ e oser+e$
+er' "re#ull'.
4.72 I# n' Go+ern%ent ser+nt is sent $urin* %ont!, eit!er on s-e"il $ut' or
un$er sus-ension, or &it! or &it!out le+e, ot!er t!n "sul le+e, t!e %ont!l' ill s!oul$
e su--orte$ ' n sentee stte%ent in For% . R.6. In "se o# %l*%te$
estlis!%ents, "onsoli$te$ sen"e stte%ent s!o&in* t!e "o%-lete "!in o#
rrn*e%ents, s!oul$ e #urnis!e$ to t!e A""ountnt Generl. 9!ene+er le+e slr' is
$r&n in res-e"t o# <23 to <2I Go+ern%ent ser+nt &!o !s ser+e$ un$er not!er
Go+ern%ent or De-rt%ent, &!i"! is trete$ s se-rte unit #or -ur-oses o# llo"tion o#
le+e slr', $etile$ stte%ent o# llo"tion o# le+e slr' s!oul$ e -re-re$ n$
tt"!e$ to t!e le+e slr' ill.
4.7% 9!en t!e in"re%ent o# <23 to <23 Go+ern%ent ser+nt is $r&n, -erio$i"l
in"re%ent "erti#i"te in For% . R. 6 s!oul$ e tt"!e$ to t!e #irst -' ill in &!i"! t!e
in"re%ent is $r&n. !e -erio$s o# $ut' n$ sen"e &it! or &it!out le+e s!oul$ e s!o&n
in t!e --ro-rite "olu%ns o# t!e in"re%ent "erti#i"te.
 4.70 E+er' ill in res-e"t o# n o+erti%e llo&n"e s!oul$ er t!e #ollo&in*
"erti#i"tes 2
;Certi#ie$ t!t2
>a? t!e %en #or &!o% o+erti%e llo&n"e is "li%e$ !+e "tull' erne$ it '
&orkin* o+erti%e1
>&? t!e -erio$s #or &!i"! o+erti%e llo&n"e !s een "li%e$, !+e een "!e"ke$
&it! initil re"or$s n$ #oun$ "orre"t1
>"? t!e rtes o# o+erti%e llo&n"e !+e een sn"tione$ ' "o%-etent ut!orit'1
n$
>:? t!e o+erti%e llo&n"e !s een tken into "onsi$ertion #or "l"ultin* t!e
in"o%e2t $ue #ro% t!e Go+ern%ent ser+nt. ;
9!ere o+erti%e llo&n"e is -i$ #ro% t!e #ees relie$ #ro% t!e -ri+te -rties n$
"re$ite$ to t!e 0uli" ""ount, t!e $r&in* o##i"er s!oul$ "erti#' t!t #ees !s een relie$
n$ "re$ite$ into t!e -uli" ""ount.
4.73 Arrers on ""ount o# -', llo&n"es n$ le+e slr' s!oul$ not e $r&n in t!e
or$inr' %ont!l' -' ill, ut in se-rte ill. !e %ount "li%e$ #or e"! %ont! s!oul$
e entere$ se-rtel' &it! #ull "ross re#eren"e o# t!e ill #ro% &!i"! t!e "!r*e &s o%itte$
or &it!!el$ or on &!i"! it &s re#un$e$ ' $e$u"tion. A note #or t!e rrer ill s!oul$
in+ril' e %$e on t!e o##i"e "o-' o# t!e ills #or t!e -erio$ to &!i"! t!e "li% -ertins.

!is s!oul$
rrers ein*e $one o+er
"li%e$ t!e%'
*in, $te$ initils o# t!e $r&in* o##i"er, so t!t t!e risk o# t!e
e +oi$e$.
4.74 !e tr+elin* llo&n"e ill in res-e"t o# estlis!%ent s!oul$ e $r&n in For%
. R. 6 n$ t!e instru"tions -rinte$ t!ereu-on $!ere$ to "re#ull' n$ t!e ill -re-re$
""or$in*l'.
4.75 !e !e$ o# n o##i"e is -ersonll' res-onsile #or t!e %ount $r&n on ill
si*ne$ ' !i% or on !is e!l# until !e !s -i$ it to t!e -ersons entitle$ to re"ei+e it n$
otine$ le*ll' +li$ >uittn"e on t!e o##i"e "o-' o# t!e ill. In lr*e estlis!%ents it is
-er%issile to otin >uittn"e on se-rte ">uittn"e roll in For% . R. 65. !e >uittn"e
rolls n$ o##i"e "o-ies o# t!e ills re not re>uire$ to e su%itte$ to t!e A""ountnt Generl
ut ein* i%-ortnt re"or$s, t!e' s!oul$ e st%-e$ 7-i$7 n$ -reser+e$ "re#ull' #or t!e
-erio$ -res"rie$ un$er t!e rules.
4.77 I# $ue to "ertin resons -'%ent "nnot e %$e &it!in t!e %ont!, t!e %ount

$r&n
%ounts#orsot!e -'ee s!oul$
re#un$e$ e re#un$e$
"n e re$r&n ' s!ort
&!ene+er t!e &it!$r&l in t!e net
-'%ent is -ro-ose$ to %ont! ill.<ut
e %$e. !ei# in
n' "se t!e $r&in* o##i"er "onsi$ers t!t t!e re#un$ &oul$ e in"on+enient, !e "n retin
t!e un$isurse$ %ount #or -erio$ not e"ee$in* t!ree %ont!s. !is s!oul$ e $one onl' i#
-ro-er rrn*e%ents "n e %$e #or t!e s#e "usto$' o# t!e "s! retine$.
4.79 !e un$isurse$ -' n$ llo&n"es s!oul$ not e -l"e$ in $e-osit in tresur'
un$er n' "ir"u%stn"es.
4.9= 0kistn Missions ro$ %' %ke -'%ent to t!eir st## ' "!e>ue.
COMPUTERIED PAYROLL6
 4.91 Co%-uterise$ -'roll s'ste% !s een intro$u"e$ &it! e##e"t #ro% 3st ul', 34:4
#or $isurse%ent o# -' n$ llo&n"es to t!e Go+ern%ent Ser+nt s, %intinin* t!e G. 0.
Fun$ ""ounts, ""ountin* #or t!e +rious ite%s o# re"ei-ts n$ e-en$iture risin*
t!ereu-on. !e s"!e%e !s een $esi*ne$ to "o%-uterise *r$ull' -'roll o# ll t!e
Ministries/Di+isions n$ De-rt%ents.
4.92 !e %nul -re-rtion n$ su%ission o# re*ulr %ont!l' -'ills re $is-ense$
&it! un$er t!e Co%-uterie$ -'roll s'ste%. !e o##i"ers (<23:n$ o+e) n$ st## (<23
n$ elo&) re trete$ like in t!is s'ste% n$ s su"! t!e in-ut $t n$ out-ut re-orts re
-ro"esse$ in res-e"t o# o##i"ers n$ st## &it!out n' $istin"tion.
!e $etile$ u$it o# -'%ents n$ $e$u"tions in res-e"t o# t!e o##i"ers (<23: n$
o+e) is "on$u"te$ ' t!e Au$it o##i"e n$ t!e Dr&in* n$ Disursin* O##i"er is
res-onsile #or ll -'%ents/$e$u"tion in res-e"t o# t!e st## (<23 n$ elo&) in ""or$n"e
&it! eistin* rules n$ or$ers o# t!e Go+ern%ent.
4.9% !e Dr&in* n$ Disursin* O##i"ers o# t!e A$%inistrti+e Ministries/Di+isions
n$ De-rt%ents re re>uire$ to -ro+i$e to Au$it O##i"e ll :t!e initil $t in res-e"t o# ll
t!e o##i"ers n$ st## o# t!eir res-e"ti+e De-rt%ents #or "retion o# %ster2#ile e"! %ont!.
!e $etile$ instru"tions #or #urnis!in* t!e in-ut $t, !n$lin* t!e out-ut re-orts, o# -' n$
llo&n"es et"., !+e een li$ $o&n in t!e ;Au$it n$ A""ountin* 0ro"e$ure #or
Co%-uterise$ 0' roll in res-e"t o# Go+ern%enuser+nts.; !e "o-' o# t!is -ro"e$ure !s
een su--lie$ to t!e "on"erne$ Ministries/Di+isions n$ De-rt%ents.
4.90 !e Co%-uter A*en"ies &!o $esi*n n$ run t!e Co%-uterie$ 0'roll s'ste% on
t!e Co%-uter -ro+i$e t!e -ro"e$ure ooklet "ontinin* t!e $etile$ te"!ni"l in#or%tion
n$ instru"tions in res-e"t o# in-ut $t, out-ut re-orts, "o$e lists, #illin* in o# ll in-ut #or%s
-ro"essin* o# t!e $t, et". Initil trinin* is i%-rte$ to t!e o##i"ers n$ st## o# ne&
De-rt%ent, &!o[s 0'rolls, is to e "o%-uterie$ in or$er to ">uint t!e% &it! t!e
"o%-uterise$ -'roll s'ste%.
4.93 !e %ost i%-ortnt res-onsiilit' o# t!e $r&in* n$ $isursin* o##i"er in t!is
re*r$ is to ensure t!t ll in-ut $t is "orre"tl' su--lie$ n$ ll "!n*es like -ro%otions,
$e%otions, le+e, trns#ers, retire%ents n$ +ritions in t!e rtes o# entitle%ents n$
$e$u"tions, et"., re -ro%-tl' re-orte$ t!rou*! "!n*e stte%ents. An' o%ission or $el' in
t!is re*r$ %' result into o+er -'%ent.
CONTINGENCIES >RULES 270 TO %15?
GENERAL RULES6

4.94 !e ter% ;Contin*ent C!r*es; or ;Contin*en"ies; %ens ll in"i$entl n$ ot!er

e-enses &!i"! re in"urre$ #or t!e %n*e%ent o# n o##i"e s n o##i"e or #or t!e te"!ni"l
&orkin* o# De-rt%ent. !e e-en$iture in"urre$ on ;9orks;, ;Sto"ks;, ;ools; n$
;0lnts;, et"., is, !o&e+er, not in"lu$e$ in t!e "ontin*en"ies.
CLASSIFICATION OF CARGES >RULE 275?6
4.95 Contin*ent "!r*es in"urre$ on t!e 0uli" Ser+i"e re $i+i$e$ into t!e #ollo&in*
"lssi#i"tion $o-te$ in e"! $e-rt%ent or o##i"e ein* $eter%ine$ ' or$ers o# "o%-etent
ut!orit'1
 >i? C+#ra"# C+#i!"i!2222 re t!ose #or &!i"! lu%- su% is -l"e$ nnull'
t t!e $is-osl o# $isursin* o##i"er #or e-en$iture &it!out #urt!er sn"tion o# n' kin$.
!ese "onsist o# t!e "!r*es t!e nnul in"i$en"e o# &!i"! "n e +er*e$ &it! resonle
""ur"'.
>ii? Sal!-r!'la#!: C+#i!"i!2222 "o%-rise su"! "ontin*ent "!r*es s %' e
re*ulte$ ' s"les li$ $o&n ' "o%-etent ut!orit', e. *., re&r$ #or $estru"tion o# &il$
ni%ls n$ su--l' o# li+eries to Go+ern%ent Ser+nts, et".
>iii? S!"ial C+#i!"i!22222 in"lu$e su"! "ontin*ent "!r*es &!et!er re"urrin*
or non2re"urrin* s "nnot e in"urre$ &it!out t!e -re+ious sn"tion o# t!e "o%-etent
ut!orit'.
>i/? C+'#!ri!: C+#i!"i! 2222 in"lu$e su"! "ontin*ent "!r*es s %'
re>uire t!e --ro+l o# so%e "ontrollin* ut!orit' e#ore t!e' "n e $%itte$ s le*iti%te
e-en$iture, su"! --ro+l usull' tkin* t!e #or% o# "ountersi*nture #ter -'%ent on
$etile$ ill su%itte$ to t!e A""ountnt Generl.
>/? F'll$-V+'"*!: C+#i!"i!2222 "o%-rise "!r*es &!i"! re>uire neit!er
s-e"il sn"tion nor "ountersi*nture, ut %' e in"urre$ ' t!e !e$ o# o##i"e on !is
ut!orit'. !ese %' e -sse$ on #ull' +ou"!e$ ills &it!out "ountersi*nture
4.97 !e o+e "lsses o# "ontin*en"ies re not ne"essril' %utull' e"lusi+e. !ere
%' e "ses &!ere s-e"il "ontin*en"ies re re*ulte$ ' s"le or in &!i"! ill #or s"le2
re*ulte$ "ontin*en"ies re>uires "ountersi*nture. In "se o# t!is nture t!e rules reltin* to

ot! t!e kin$s o# "ontin*en"ies &ill e --li"le.

PERMANENT ADVANCE ITS GENERAL LIMITATIONS >RULES 277 TO 290?6
4.99 !e Go+ern%ent o##i"ers &!o !+e to %ke -'%ent on ""ount o# "ontin*ent
e-en$iture e#ore t!e' "n -l"e t!e%sel+es in #un$s %' %ke su"! -'%ents #ro% t!e
-'%ent $+n"e or i%-rest, &!i"! "n e re"ou-e$ s usul. !e "!r*es in"urre$ s!oul$ e
$r&n n$ -i$ t on"e. It is +er' irre*ulr to kee- "li% -en$in* to e -i$ out o# t!e
#un$s #or t!e net 'er. Mone' s!oul$ e $r&n onl' &!en it is re>uire$ to e -i$
i%%e$itel'. 9it!$r&l o# %one' in nti"i-tion o# $e%n$s or in or$er to -re+ent t!e
l-se o# u$*et *rnt is stri"tl' -ro!iite$. !e "!r*es reltin* to t&o or %ore $etile$
oe"ts s!oul$ neit!er e "li%e$ in one ill nor s!o&n in one re*ister.
4.1== No -' o# n' kin$ "n e $r&n on ills #or "ontin*ent e-en$iture, ut in "se
o# Go+ern%ent ser+nts in <0S 3 o# t!e #ollo&in* "te*ories, &!o !+e een $e"lre$ '
"o%-etent ut!orit' to e ineli*ile #or -ension, t!eir -' %' e trete$ s "ontin*ent
e-en$iture
>i? Hot &et!er estlis!%ent1
>ii? Coolies en**e$ on %nul lour n$ -i$ $il' or %ont!l' &*es1
>iii? S&ee-ers1 n$
>i/? Ot!er Gr$es 32 Go+ern%ent ser+nts, e. *., $!oies, tilors, s'"es n$
#rs!es et".
!e ill on ""ount o# lour "!r*es #or "oollies s!oul$ e su--orte$ ' "erti#i"te
to t!e e##e"t t!t t!e' &ere "tull' entertine$ n$ -i$. In res-e"t o# ot!er <.0.S.3
e%-lo'ees t!e $isursin* o##i"er s!oul$ "erti#' t!t ll su"! e%-lo'ees &!ose -' !s een
"!r*e$ in t!e ill &ere "tull' entertine$ in Go+ern%ent ser+i"e $urin* t!e -erio$
"on"erne$.
RESPONSIBILITY OF TE DRAWING OFFICER >RULE 293?6
4.1=1 E+er' Go+ern%ent o##i"er is e-e"te$ to eer"ise t!e s%e +i*iln"e in res-e"t o#
t!e -ett' "ontin*ent e-en$iture, s %n o# or$inr' -run"e &oul$ $o in res-e"t o# !is o&n
%one'. !e $r&in* o##i"er s!oul$ see t!t les re*r$in* t!e -re-rtion o# "ontin*ent ills
re oser+e$ n$ onl' t!t %ount is $r&n &!i"! is re>uire$ #or i%%e$ite $isurse%ent or
!s lre$' een -i$ #ro% t!e -er%nent $+n"e. He s!oul$ lso see t!t t!e e-en$iture is
t!in t!e sn"tione$ u$*et n$ i# it is e"ee$e$ or is likel' to e"ee$, !e s!oul$ e -ro%-t
ste-s to otin $$itionl --ro-rition. In re*r$ to t!e Contr"t "ontin*en"ies !e s!oul$ see
t!t e-en$iture is not in e"ess o# t!e "ontr"t *rnt.
RESPONSIBILITY OF TE CONTROLLING AUTORITY RULE 294?6
4.1=2 !e "ontrollin* ut!orit' s!oul$ see t!t t!e e-en$iture in"urre$ &s o# o+ious
ne"essit', t!e rtes &ere #ir n$ resonle, re>uisite sn"tions !$ een otine$,
rit!%eti"l "l"ultions &ere "orre"t n$ t!e e-en$iture &s &it!in t!e --ro-rition. I# !e
#elt t!t t!e e-en$iture &s -ro*ressin* too i$l', !e s!oul$ inti%te t!e #"t to t!e $r&in*
o##i"er n$ insist on its ein* "!e"ke$.
CANCELLATION AND DESTRUCTION OF VOUCERS >RULES 295?6
4.1=% !e su+ou"!ers s!oul$ not e $estro'e$ e#ore t!ree 'ers. I# t!e lo"l u$it !s
not een "on$u"te$ t!ese s!oul$ e retine$ e+en e'on$ t!ree 'ers, so t!t t!e u$it %'
e in -osition to "!e"k t!e%. !e +ou"!ers &!i"! re not re>uire$ to e su%itte$ to t!e
A""ountnt Generl or t!e "ontrollin* o##i"er s!oul$ e "n"elle$ ' %ens o# ruer
st%- or ' n en$orse%ent in re$ ink "ross t!e +ou"!er. !e "n"elltion s!oul$ e
initille$ ' t!e $r&in* o##i"er. !e "n"elltion s!oul$ e $one &!en t!e "ontin*ent ill is
si*ne$, in &!i"! t!e +ou"!ers or su2+ou"!ers re in"lu$e$. !e +ou"!ers &!i"! rt
su%itte$ to t!e "ontr ollin* o##i "er n$ &!i"! re not re>uire$ to e su%itte$ to t!e
A""ountnt Generl s!oul$ e "n"elle$ ' !i% un$er -ro-er initils. In t!e ill su%itte$ to
t!e A""ountnt Generl, it s!oul$ e "erti#ie$ ' t!e $r&in* o##i"er/"ontrollin* o##i"er t!t
t!e +ou"!ers/su2+ou"!ers retine$ ' t!e% !s $ul' een "n"elle$. !e +ou"!ers/su
+ou"!ers re>uire$ to e su%itte$ to t!e A""ountnt Generl s!oul$ e "n"elle$, s t!e $ut'
o# "n"elin* t!e% in or$er to -re+ent t!eir #ru$ulent use $e+ol+es u-on !i%.
RECORD OF CONTINGENT E<PENDITURE >RULES 297 TO %=1?6

4.1=0 A re*ister o# "ontin*ent e-en$iture s!oul$ e %intine$ in For% . R. 64. !e

+rious "olu%ns re*r$in* $etile$ oe"ts %' e %o$i#ie$ to suit t!e re>uire%ent o# e"!
$e-rt%ent n$ o##i"e. !e --ro-rition s!oul$ e note$ t t!e to- o# e"! "olu%n. As e"!
-'%ent is %$e entries s!oul$ e %$e in t!e "ontin*ent re*ister re*r$in* t!e $te o#
-'%ent n$ t!e n%e o# -'ee, t!e No. o# su2+ou"!er n$ t!e %ount -i$. E+er' entr'
s!oul$ e initile$ ' t!e o##i"er in"urrin* t!e e-en$iture. In or$er to enle $isursin*
o##i"er to kee- &t"! o+er t!e -ro*ress o# e-en$iture un$er e"! $etile$ !e$,
-ro*ressi+e totl o# ll t!e %ont!s s!oul$ e &orke$ out i%%e$itel' #ter t!e %ont!l' totl,
#ro% t!e "o%%en"e%ent o# t!e #inn"il 'er u- to t!e en$ o# lst e-ire$ %ont!.
BILLS FOR CONTINGENT CARGES >RULES %=2 TO %10?6
4.1=3 9!ene+er %one' is re>uire$ to e $r&n #or "ontin*ent e-en$iture &!et!er to
re"ou- t!e in-rest or t t!e ti%e o# trns#er o# "!r*e n$ in n' "se t t!e en$ o# e"!
%ont! re$ line s!oul$ e $r&n "ross t!e -*e o# t!e "ontin*ent re*ister, +rious "olu%ns
s!oul$ e $$e$ u- n$ se-rte ills -re-re$ #or e"! kin$ o# "ontin*ent e-en$iture. !e
entries in t!e ills, +ou"!ers/su2+ou"!ers s!oul$ e "o%-re$ "re#ull' &it! t!ose o# t!e
"ontin*ent re*ister n$ onl' t!en t!e ill s!oul$ e si*ne$ n$ -resente$ #or -'%ent. In "se
o# ills o# su--liers, t!e %ount o# &!i"! is too lr*e to e -i$ #ro% t!e i%trest, t!ese %'
e en$orse$ #or -'%ent to t!e -rt' "on"erne$ $ire"t.9!en -'in* re&r$s to t!e in#or%ers
or in ot!er "ses &!ere t!e n%es o# -'ees "nnot e $is"lose$ $ue to t!e 0uli" resons,
t!e $r&in* n$ $isursin* o##i"er s!oul$ re"or$ "erti#i"te in !is o&n !n$ &ritin* to t!e
e##e"t t!t t!e -'%ent !s $ul' een %$e n$ t!is "erti#i"te &ill e su%itte$ to t!e
A""ountnt Generl in lieu o# t!e -'ees re"ei-t.
4.1=4 !e ills in res-e"t o# t!e Contr"t Contin*en"ies s!oul$ e $r&n in For% .
R. . !e Full' @ou"!e$ Contin*ent C!r*es s!oul$ lso e $r&n on t!e s%e #or% n$
#ull $etil o# t!e "!r*es *i+en t!erein. !e "!r*es re*ulte$ ' t!e s"les n$ t!ose reltin*
to t!e s-e"il Contin*en"ies re $r&n in For% . R. 3. In t!e "se o# S-e"il Contin*en"ies
t!e No. n$ $te o# letter o# sn"tion s!oul$ e >uote$ in+ril'. 9!ere t!e sn"tion !s
een ""or$e$ #or lu%- su% %ount n$ t!e s-e"il sn"tion is "ontinue$ #or %ore t!n
one %ont!, t!e se"on$ n$ suse>uent %ont!7s ill s!oul$ er note o# !o& %u"! !s een
s-ent u-2to2$te un$er t!e s-e"il sn"tion.

4.1=5 E"e-t in t!ose "ses &!ere -rior "ounter si*ntures re re>uire$ t!e "!r*es on
""ount o# ite%s #llin* un$er Countersi*ne$ Contin*en"ies %' e $r&n on str"t ills
in For% . R. 3, sue"t to t!e "on$ition t!t $etile$ ill &ill e -re-re$ n$ su%itte$
to t!e "ontrollin* o##i"er n$ A""ountnt Generl in $ue "ourse. A "erti#i"te s!oul$ lso e
re"or$e$ on t!e ill to t!e e##e"t t!t $etile$ ill !s een su%itte$ to t!e "ontrollin*
o##i"er in res-e"t o# t!e str"t ills $r&n in t!e -re+ious %ont! on su"! n$ su"! $te. No.
str"t ill s!oul$ e "s!e$ #ter t!e tent! o# %ont! &it!out t!is "erti#i"te. !e $etile$
ill s!oul$ e -re-re$ in For%. . R. 6 !e$e$ ;not -'le t tresur'; n$ s!o&in* t!e
%ont!l' totl o# e"! "olu%n &it! $es"ri-tion o# e"! "!r*e.!e No. n$ $te o# su2
+ou"!ers n$ t!ose o# str"t ills s!oul$ e >uote$ !e %ount o# ll str"t ills $r&n
$urin* t!e %ont! s!oul$ *ree &it! t!e totl o# t!e $etile$ ill. I# t!ere is $i##eren"e, it
s!oul$ e e-line$ $e>utel'. !e ill s!oul$ e si*ne$ ' t!e He$ o# o##i"e n$ t!en
su%itte$ to t!e "ontrollin* o##i"er, &!o &ill re+ie& it &it! su +ou"!ers. A#ter !e !s een
#ull' stis#ie$, t!e ill &ill *o to t!e A""ountnt Generl, #or u$it s"rutin'. An'

$isllo&n"e or$ere$
re#un$ ' %ens ' &it!$r&l
o# s!ort t!e #or%er &ill
in t!eenet
res-on$e$
ill. ' t!e He$ o# t!e o##i"e t!rou*!

SERVICE POSTAGE STAMPS >RULE %15?6

4.1=7 For -ur-oses o# otinin* ser+i"e -ost*e st%-s, n$ $ustin* t!eir +lue,
ill s!oul$ e -re-re$ in For% . R. . !is s!oul$ "ontin "kno&le$*e%ent o# t!e
$r&in* o##i"er #or t!e re"ei-t o# st%-s in$ente$ #or.!e ill &ill e trete$ in t!e s%e &'
s i# $r&in* t!e "s!. !e ill &ill e -sse$ #or -'%ent ' trns#er ' t!e A""ountnt
Generl. !en it s!oul$ e -resente$ to !e tresur', &!ere t!e st%-s &ill e issue$ n$ t!e
%ount &ill e entere$ in t!e list o# -'%ents "re$itin* t!e +lue o# t!e st%-s in t!e s%e
%nner s i# t!e "s! &s relie$.
 CAPTERVII
FUNDAMENTAL RULES

INTRODUCTION6
5.1 !e Fun$%entl Rules &ere en#or"e$ ' t!e lte Go+ern%ent o# In$i &it! e##e"t
#ro% t!e 3st nur', 3466, to re*ulte t!e "on$itions o# ser+i"e, su"! s, *e o# retire%ent,
le+e, oinin* ti%e, #ition o# -', $is%issl, re%o+l #ro% ser+i"e n$ sus-ension,
tr+ellin* llo&n"e et". in re-l"e%ent o# "orres-on$in* rules in t!e Ci+il Ser+i"e
Re*ultions. !ese re %on* t!e #e& sets o# +er' ol$ rules &!i"! on in$e-en$en"e &ere
in!erite$ #ro% t!e lte Go+ern%ent o# In$i. !ere &ere t!en t&o sets o# Fun$%entl Rules,
t!e one &!i"! &ere --li"le to t!e %e%ers o# Ser+i"es sue"t to t!e rule2%kin* "ontrol
o# t!e lte Se"retr' o# Stte2in2Coun"il n$ t!e ot!er &!i"! &ere --li"le to t!e %e%ers
o# t!e Ser+i"es sue"t to t!e rule2%kin* "ontrol o# t!e Go+ernor2Generl2in2Coun"il. In t!e
&ke o# In$e-en$en"e "ontrol o# ll Ser+i"es n$ C$res &s trns#erre$ to t!e Go+ernor2
Generl2in2Coun"il. In "onse>uen"e t!e Fun$%entl Rules in t!e #irst "te*or' e"%e
--li"le to ll Go+ern%ent ser+nts &!ose -' &s $eitle to t!e "i+il esti%tes.
VALIDITY OF FUNDAMENTAL RULES6
5.2 !e Fun$%entl Rules !+e re%ine$ in #or"e &it! ne"essr' $-tti ons n$
%o$i#i"tions, et". on t!e stren*t! o# s+in* -ro+isions in t!e su""essi+e "onstitutionl
en"t%ents. Arti"le 6:5 o# t!e 34 Constitution, re$ &it! Arti"le 6 o# t!e 0ro+isionl
Constitutionl Or$er, 3453 (CMLA Or$er o# 3453) %' e re#erre$ to in t!e -resent "ontet.
Attention %' lso e in+ite$ to Arti"le 63 o# t!e Constitution n$ Su2se"tion (6) o#
Se"tion 6 o# t!e Ci+il Ser+nts A"t, 34, ""or$in* to &!i"! n' rules, or$ers or
instru"tions in res-e"t o# n' ter% n$ "on$ition o# ser+i"e o# Ci+il Ser+nts $ul' %$e or
issue$ ' n ut!orit' "o%-etent to %ke t!e% n$ in #or"e i%%e$itel' e#ore t!e "o%2
%en"e%ent o# t!e A"t s!ll, in so #r s su"! rules, or$ers or instru"tions re not in"onsistent
&it! t!e -ro+isions o# t!e A"t s!ll e $ee%e$ to e rules %$e un$er t!e A"t. All -re+ious
rules !+e to e re$ in t!e li*!t o# t!is le*l n$ "onstitu tionl -osition. !e le+e n$ . A.
Rules "ontine$ in t!e Fun$%entl Rules !+e sin"e een re-l"e$ ' ne& set o# rules. !e
*e o# retire%ent o# Go+ern%ent Ser+nts is no& re*ulte$ un$er Se"tion 3 o# t!e Ci+il
Ser+nts A"t, 34.

Se"tion
5.% s!ll
n' rules not e6"onstrue$
o# t!e Ci+il Ser+nts
to li%it A"t, 34
or ri$*e -ro+i$es
t!e -o&ers o# t!t -ro+isionstoo#
t!e 0resi$ent t!e&it!
$el A"t or
t!e "se o# "i+il ser+nt in su"! %nner s %' --er to !i% to e ust n$ e>uitle. !is
is, !o&e+er, sue"t to t!e "on$ition t!t !is "se &ill not e $e"i$e$ in n' %nner less
#+ourle to !i% t!t t!e -ro+isions o# t!e A"t or su"! rule.

E<TENT OF APPLICATION6
5.0 !e Fun$%entl Rules --l' to ll Go+ern%ent ser+nts &!o re sue"t to t!e
rule2%kin* -o&er o# t!e 0resi$ent n$ &!ose -' is $eitle to "i+il esti%tes n$ to n'
ot!er "lss o# Go+ern%ent ser+nts to &!i"! t!e 0resi$ent %' ' *enerl or s-e"il or$er
$e"lre t!e% to e --li"le.
5.3 !e Fun$%entl Rules $o not --l' to Go+ern%ent ser+nts &!ose "on$itions o#
ser+i"e re *o+erne$ ' Ar%', N+' n$ Air For"e Re*ultions. I# n' o##i"er o# t!ese
ser+i"es is te%-orril' trns#erre$ to ser+i"e -i$ #ro% Ci+il Esti%tes, !e &ill i-so #"to,
e"o%e sue"t to t!e Fun$%entl Rules e"e-t #or le+e rules &!ile so trns#erre$. On t!e
"ontrr', !o&e+er, Go+ern%ent ser+nt, -i$ #ro% Ci+il Esti%tes, &!o is te%-orril'
trns#erre$ to ser+i"e -i$ #ro% De#en"e Esti%tes, &ill "ontinue to re%in sue"t to t!e
Fun$%entl Rules.
5.4 !e -o&ers s-e"ill' *rnte$ ' t!e Fun$%ent l Rules to Lo"l Go+ern%ents
%' e eer"ise$ ' t!e% in res-e"t o# t!e Go+ern%ent ser+n ts un$er t!eir $%inistrti+e
"ontrol. !ese -o&ers %' e eer"ise$ ' t!e 0resi$ent in res-e"t o# ll ot!er Go+ern%ent
ser+nts.
5.5 !e 0ro+in"il Go+ernors eer"ise t!e -o&ers to %ke rules or *enerl or$ers s
"on#erre$ u-on Lo"l Go+ern%ents ' t!e Fun$%entl Rules. A Lo"l Go+ern%ent %'
rel t!e -ro+isions o# rules or or$ers so %$e ' it in su"! %nner t!t it is ust n$
e>uitle, sue"t to t!e li%it o# its -o&ers to %ke su"! rules n$ or$ers. !is is sue"t to
t!e "on$ition t!t &!ere su"! rule or or$er is --li"le to t!e "se o# n' -erson, t!e "se
s!oul$ not e $elt &it! in n' %nner less #+ourle to !i% t!n t!t -ro+i$e$ ' t!e rule
or or$er.
5.7 !e -o&ers "on#erre$ u-on t!e Lo"l Go+ern%ent ' t!e Fun$%entl Rules "n
e $ele*te$ to n' o# its o##i"ers, sue"t to n' "on$itions it %' t!ink #it to i%-ose, &it!
t!e #ollo&in* e"e-tions 2
>i? All -o&ers to %ke rules1 n$
>ii? t!e ot!er -o&ers "on#erre$ ' rules :, 4 (:) , 2A, 2<, 2C, 352A, 334,
363 n$ 36 (C) n$ t!e #irst -ro+iso to "luse (i) o# rule .
5.9 !e -o&ers $ele*te$ ' t!e Go+ern%ent o# 0kistn in its "-"it' s Lo"l
Go+ern%ent un$er $i##erent Fun$%entl Rules, re "ontine$ in A--en$i o# F. R. @ol II
s %en$e$ #ro% ti%e to ti%e.
5.1= !e -o&ers un$er Fun$%entl Rules %' e eer"ise$ or $ele*te$ onl' #ter
"onsulttion &it! t!e Ministr' o# Finn"e. It is #or t!e Ministr' o# Finn"e to -res"rie '
*enerl or s-e"il or$er, "ses in &!i"! its "onsent %' e -resu%e$ to !+e een *i+en.
5.11 !e -o&ers to inter-ret t!e Fun$%entl Rules is reser+e$ to t!e 0resi$ent o#
0kistn.

DEFINITIONS AND ORDERS ISSUED UNDER F, R. 96

5.12 nless t!ere is so%et!in* re-u*nnt in t!e sue"t or "ontet, t!e ter%s $e#ine$
elo& te use$ in t!e rules in sense !ere e-line$
>1) A"#. !e "t %ens t!e Go+e rn%ent o# In$i A"t, 34 s $-te$ ' t!e
0kistn (0ro+isionl Constitution) Or$er, 34.
 >2? A/!ra! Pa$.A+er*e -' %ens t!e +er*e %ont!l' -' erne$ "urin* t!e
t&el+e "o%-lete %ont!s i%%e$itel' -re"e$in* t!e %ont! in &!i"! t!e e+ent o""urs, &!i"!
ne"essittes t!e "l"ultion o# +er*e -'.
!e ;36 "o %-lete %ont!s; *i+en o+e s!oul$ e inter-rete$ literll', e. *.
Go+ern%ent ser+nt, &!o !s een on le+e #ro% t!e 6r$ Mr"!, 345:, to 66n$ ul', 345:,
in"lusi+e is *rnte$ le+e #ro% t! Ferur', 345, t!e +er*e -' is to e "l"ulte$ on t!e
-' erne$ #ro% 3st Ferur', 345: to 66n$ Mr"!, 345:, n$ 6r$ ul', 345: to 3st
nur', 345. I# t!e Go+ern%ent ser+nt !--ens to e on le+e #or %ore t!n 36 %ont!s
i%%e$itel' -re"e$in* t!e %ont! in &!i"! t!e le+e is tken, t!e +er*e s!oul$ e tken o#
t!e %ont!l' -' erne$ $urin* t!e 36 "o%-lete %ont!s i%%e$itel' -re"e$in* t!e %ont!s in
&!i"! t!e -re+ious le+e "o%%en"e$.
In t!e "se o# Go+ern%ent ser+nt on #orei*n ser+i"e out o# 0kistn lstin* #or
%ore t!n 36 %ont!s &!o, on re+ersion to t!e Go+ern%ent ser+i"e, i%%e$itel' tkes le+e,
t!e "l"ultion o# +er*e -' s!oul$ e se$ on t!e -' $r&n ' !i% $urin* t!e 36
"o%-lete %ont!s -ro"ee$in* t!e %ont! in &!i"! !e &s trns#erre$ to #orei*n ser+i"e.
!e -erio$ o# oinin* ti%e tken eit!er un$er "luse () or un$er "luse (") o# F. R.
3 $urin* t!e -re"e$in* 36 %ont!s s!oul$ e i*nore$ in "l"ultin* +er*e -' s no -'
is $r&n in res-e"t o# su"! oinin* ti%e.
9!ere t!e Go+ern%ent ser+nt elon*s to +"tion De-rt%ent, t!e +"tion #llin*
in t!e -erio$ o# 36 "o%-lete %ont!s i%%e$itel' -re"e$in* t!e %ont! in &!i"! t!e le+e is
tken s!oul$ e trete$ s $ut' n$ t!e -' $r&n 't!e Go+ern%ent ser+nt $urin* t!e
+"tion s!oul$ e tken into ""ount in $eter%inin* !is le+e slr' $urin* t!e su""ee$in*
le+e.
>%? Ca:r!. C$re %ens t!e stren*t! o# ser+i"e or -rt o# ser+i"e sn"tione$
s se-rte unit.
>0? C+!a#+r$ All+8a"! . >i? Co%-enstor' Allo&n"e %ens n llo&n"e
*rnte$ to %eet -ersonl e-en$iture ne"essitte$ ' t!e s-e"il "ir"u%stn"es in &!i"! $ul'
is -er#or%e$. It in"lu$es tr+ellin* llo&n"e ut $oes not in"lu$e su%-tur' llo&n"e
nor t!e *rnt o# #ree -ss*e ' se to or #ro% n' -l"e outsi$e 0kistn.
>ii? !e "ir"u%stn"es &!i"! usti#' t!e *rnt o# s-e"il -' to n o##i"er re
entirel' $i##erent in "!r"ter #ro% t!ose &!i"! usti#' t!e *rnt o# "o%-enstor'
llo&n"e, $i##eren"e e%-!sie$ in t!e $e#initions o# t!ose ter%s e%o$ie$ in t!e F. Rs.
!ese $e#initions s!oul$ e stri"tl' "onstrue$, n$ n e"t "o%-lin"e re>uire$ &it! t!e
"on$itions stte$ in t!e% s nte"e$ent to t!e *rnt o# eit!er s-e"il -' or "o%-enstor'
llo&n"e.
>iii? In +ie& o# t!e i%-ortn"e tt"!e$ to t!e "orre"t "lssi#i"tion o#
$$itions to -' su"! s s-e"il -' n$ "o%-enstor' llo&n"e, t!e resons #or t!e *rnt o#
su"! $$itions to -' s!oul$ e rie#l' re"or$e$ in t!e letter "on+e'in* t!e sn"tion.
>3? Dut'. 2222Dut' in"lu$es 2
>A?>a? Ser+i"e s -rotioner or --renti"e, -ro+i$e$ t!t su"! ser+i"e is
#ollo&e$ ' "on#ir%tion.
>&? oinin* ti%e.
 >B? A lo"l Go+ern%ent %' issue or$ers $e"lrin* t!t in "ir"u%stn"es si%ilr
to t!ose %entione$ elo&1 Go+ern%ent ser+nt %' e trete$ s on $ut'
>a? In t!e "se o# stu$ent sti-en$ir' or ot!er&ise, &!o is entitle$ to e
--ointe$ to t!e ser+i"e o# t!e Go+ern%ent on -ssin* t!rou*! "ourse o# trinin* t
uni+ersit', "olle*e or s"!ool in 0kistn, $urin* t!e inter+l et&een t!e stis#"tor'
"o%-letion o# t!e "ourse n$ !is ssu%-tion o# $utiesJ
>&? Durin* -re-rtion in 0kistn #or n e%intion in n' orientl
ln*u*e.
>"? On t!e #irst rri+ l in 0kistn o# Go+ern%ent ser+nts --ointe$ in
En*ln$ &!o $o not, e#ore t!e' re-ort t!e%sel+es t t!e set o# t!e Lo"l Go+ern%ent
ser+nt "on"erne$, re"ei+e or$ers to tke "!r*e o# s-e"i#ie$ -ost, $urin* t!e inter+l
et&een t!e $te o# su"! re-ort n$ t!e $te on &!i"! t!e' tke "!r*e o# t!eir $uties.
>C? In ter%s o# () (<) o+e t!e 0resi$ent !s issue$ t!e #ollo&in* *enerl
or$ers --li"le to ll Go+ern%ent ser+nts un$er !is $%inistrti+e "ontrol
>i? A Go+ern%ent ser+nt &!o !s een sustnti+el' --ointe$ to -ost or
"$re in Go+ern%ent ser+i"e is trete$ on $ut' $urin* n' "ourse o# instru"tion or trinin*
&!i"! !e %' e re>uire$ or -er%itte$ to un$er*o in ""or$n"e &it! t!e ter%s o# n'
*enerl or s-e"il or$er o# t!e 0resi$ent.
>ii? A stu$ent, sti-en$ir' or ot!er&ise, &!o is entitle$ to e --ointe$ to t!e
Go+ern%ent ser+i"e on -ssin* t!rou*! "ourse o# trinin* t uni+ersit', "olle*e or s"!ool

is, unless
trete$ s in
onn'
$ut'"se it et!e
$urin* ot!er &ise e-ressl'
inter+l -ro+i$e$
et&een t!e in t!e"o%-letion
stis#"tor' ter%s o# !iso#--oint%ent,
t!e "ourse n$
!is ssu%-tion o# $uties.
>iii? A Go+ern%ent ser+nt is trete$ on $ut' $urin* n' -erio$ !e is -er%itte$
to s-en$ in -re-rtion #or n e%intion in r$u, 0ersin or Ari". !e -erio$ to e s-ent
in -re-rtion is li%ite$ to si %ont!s in t!e "se o# e%intion ' t!e De*ree o# Honour
est in Ari" or 0ersin n$ to t!ree %ont!s in ll ot!er "ses.
>i/? 9!en Go+ern%ent ser+ nt is trete$ s on $ut' un$er (i) to (iii)o+e,
!is ri*!t to $r& $urin* su"! -erio$ n' Co%-enstor' Allo&n"e tt"!e$ to t!e -ost on
&!i"! !e !ol$s lien is *o+erne$, s t!ou*! !e &s on le+e, ' S. R. : et se>.
>/? !e -erio$ s-ent in trinin* n$ on t!e ourne' to n$ #ro% t!e -l"e o#
trinin* ' t!e Reser+ists o# t!e 0kistn Ar%' n$ 0kistn N+' in Ci+il Go+ern%ent
e%-lo', &!en "lle$ u-on #or -erio$i"l %ilitr' n$ n+l trinin* res-e"ti+el' is trete$ s
on $ut' #or -ur-oses o# "i+il le+e n$ in"re%ent o# "i+il -'.
>/i? !e -erio$ s-ent ' n e%-lo'ee o# t!e Fe$erl Go+ern%ent on t!e Ci+il
De#en"e rinin* &it! t!e -er%ission o# t!e He$ o# !is o##i"e is trete$ s $ut'.
>/ii? A Go+ern%ent ser+nt re>uire$ to tten$ n oli*tor' $e-rt%entl
e%intion, or -er%itte$ to -resent !i%sel# t n e%intion t!e -ssin* o# &!i"! is
"on$ition o# -re#er%ent in Go+ern%ent ser+i" e %' e trete$ s on $ut' $urin* t!e $' or
$'s o# e%intion n$ $urin* t!e resonle ti%e re>uire$ #or t!e ourne', i# n', to n$
#ro% t!e -l"e o# e%intion2 in t!is "onne"tion t!e Go+ern%ent !+e $e"i$e$ t!t t!e
-!rse ;oli*tor' e%intion; "o+ers onl' "o%-ulsor' or o-tionl e%intion #or
-ro%otion &it!in t!e nor%l s"o-e o# t!e Go+ern%ent ser+nt7s $e-rt%ent or o##i"e.
N+#!. A""or$in* to u$it rulin*s t!e sttus o# -rotioner is so e
"onsi$ere$ s !+in* t!e ttriutes o# sustnti+e sttus e"e-t &!ere t!e
rules -res"rie ot!er&ise. No -erson --ointe$ sustnti+el' to -er%nent
-ost in "$re is -rotioner, unless $e#inite "on$itions o# -rotion !+e
een tt"!e$ to !is --oint%ent, su"! s t!e "on$itions t!t !e %ust re%in
on -rotion -en$in* t!e -ssin* o# "ertiin e%intion. !e ter%
7-rotioner7 $oes not "o+er Go+ern%ent ser+nt, &!o !ol$s sustnti+el'
-er%nent -ost in "$re n$ is --ointe$ on -rotion to not!er -ost.
>4-A? F!!2222 Mens re"urrin* or non2re"urrin* -'%ent to Go+ern%ent
ser+nt #ro% sour"e ot!er t!n *enerl re+enues, &!et!er %$e $ire"tl' to t!e Go+ern%ent
ser+nt or in$ire"tl' t!rou*! t!e inter%e$ir' o# Go+ern%ent.
>5? F+r!i S!r/i"!, Mens ser+i"e in &!i"! Go+ern%ent ser+nt re"ei+e s !is
sustnti+e -'s &it! t!e sn"tion o# Go+ern%ent #ro% n' sour"e !er t!n t!e re+enues o#
t!e Go+ernor Generl or o# 0ro+in"e or t!e Ril&' Fun$
>7? G!!ral R!/!'! +; Pai#a6 --- In"lu$es t!e re+enues llo"te$ to o"l
Go+ern%ent n$ e"lu$e t!e re+enues o# Lo"l Fun$s.!e ter% 7Generl Re+enues o#
0kistn[ is no lon*er n --ro-rite ter%. Sin"e t!e re"stin* o# t!is er% &ill ne"essitte
se+erl %o$i#i"tions in ot!er rules, it is -ro-ose$ t!t t!is e#inition %' e llo&e$ to stn$
#or t!e -resent.
>9? ++rari'. Mens re"urrin* or non2re"urrin* -'%e nt *rnte$ o
Go+e%rnent ser+nt #ro% *enerl re+enues s re%unertion #or s-e"il &ork # n o""sionl
or inter%ittent "!r"ter.
>1=? J+ii Ti!. Mens t!e ti%e llo&e$ to Go+ern%ent ser+nt in !i"! to
oin ne& -ost or to tr+el to or #ro% sttion to &!i"! !e is -oste$.
>11? L!a/! + F'll +r al; Pa$ 2Mens le+e on le+e slr' e>ul to !e -' or
!l# -' lst $r&n ' t!e Go+ern%ent ser+nt e#ore t!e "o%%en"e%ent o# t!e le+e.
>12? L!a/! Salar$. Mens t!e %ont!l' %ount -i$ ' Go+ern%ent to
Go+ern%ent ser+nt on le+e.
>1%? Li!. Mens t!e title o# Go+ern%ent ser+nt to !ol$ sustnti+el' eit!er
i%%e$itel' or on t!e ter%intion o# -erio$ or -erio$s o# sen"e, -er%nent -ost,
in"lu$in* tenure -ost, to &!i"! !e !s een --ointe$ sustnti+el'.
>10? L+"al F':. Mens
>a? re+enues $%inistere$ ' o$ies &!i"! ' l& or rule !+in* t!e#or"e o#
l& "o%e un$er t!e "ontro l o# t!e Go+ern %ent, &!et!er inre*r$ to t!e -ro"ee$in*s
*enerll' or to s-e"i#i" %tters, su"! st!e sn"tionin* o# t!eir u$*ets, sn"tion to t!e
"retion or #illin* u- o# -rti"ulr -osts or t!e en"t%ent o# le+e, -ension or si%ilrrules1
n$
>&? t!e re+enues o# n' o$' &!i"! %' e s-e"ill' noti#ie$ ' t!e 0resi$ent
s su"!.
 >13? L+"al G+/!r!#. Lo"l Go+ern%ent #or t!e -ur-oses o# t!ese
rules $oes not in"lu$e C!ie# Co%%issioner.
>14?>a? Mili#ar$ C+ii+!: O;;i"!r. Mens "o%%issione$ o##i"er ot!er
t!n
>i? $e-rt%entl "o%%issione$ o##i"er1 n$
>ii? "o%%issione$ o##i"er o# t!e 0kistn Me$i"l De-rt%ent. It $oes not
in"lu$e &rrnt o##i"er.
>&? Mili#ar$ O;;i"!r.Mens n' o##i"er #llin* &it!in t!e $e#inition, o#
%ilitr' "o%%issione$ o##i"er, or in"lu$e$ in su2"luse (i) or (ii) o# "luse () o+e or n'
&rrnt o##i"er.
>15? Mii#!rial S!r/a# .Mens Go+ern%ent ser+nt o# suor$inte ser+i"e
&!ose $uties re entirel' "leri"l n$ n' ot!er "lss o# ser+nt s-e"ill' $e#ine$ s su"! '
*enerl or s-e"il or$er o# Lo"l Go+ern%ent.
!e %e%ers o# Clss II ser+i"e &!ose $uties re -re$o%inntl' "leri"l re "lsse$
s %inisteril ser+nts.
N+#!. 9it! e##e"t #ro% t!e 63st Au*ust, 34 ll 7"lsses27 %on* Go+ern%ent
ser+nts, !+e een olis!e$ n$ re-l"e$ ' uni#ie$ *r$e$ stru"ture.
Conse>uentl', t!e ol$ $e#intion s in t!e o+e rule %' e "onstrue$, in t!e
-resent "ontet, to --l' to ll Go+ern%ent ser+nts Gr$e 3: n$ elo&

&!ose $uties re entirel' or -re$o%inntl' "leri"l.

>17? M+#*. Mens "len$r %ont!. In "l"ultin* -erio$ e-resse$ in ter%s
o# %ont!s n$ $'s, "o%-lete "len$r %ont!s, irres-e"ti+e o# t!e nu%er o# $'s in e"!,
s!oul$ #irst e "l"ulte$ n$ t!e o$$ nu%er o# $'s "l"ulte$ suse>uentl'.
For t!e ske o# illustrtion in "l"ultin* -erio$ o# %ont!s n$ 6 $'s #ro% 6t!
nur', %ont!s s!oul$ e tken s en$in* on 6t! A-ril, n$ t!e 6 $'s on t!e 3t! M'.
In t!e s%e &' t!e -erio$ #ro% t! nur' to 6n$ Mr"! s!oul$ e re"kone$ s 3 %ont!
n$ 6 $'s, e"use one %ont! #ro% t! nur' en$s on 65t! Ferur'. A -erio$ o# one
%ont! n$ 64 $'s "o%%en"in* #ro% 3st nur' &ill e-ire in n or$inr' 'er (in &!i"!
Ferur' is %ont! o# 65 $'s) on t!e lst $' o# Ferur', e"use -erio$ o# 64 $'s
"nnot o+iousl' %en to e"ee$ -erio$ o# #ull "len$r %ont! n$ le+e #or 6 %ont!s
#ro% 3st nur' &ill en$ on t!e lst $' o# Ferur'. !e s%e &oul$ e t!e "se i#
Ferur' &s %ont! o# 64 $'s or i# t!e roken -erio$ &ere 65 $'s (in n or$inr' 'er).

>19? O;;i"ia#!. A Go+ern%ent

$uties o# -ost on &!i"! not!er ser+nt
-erson !ol$s o##i"i
lien. tes in Go+ern%ent
A Lo"l -ost &!en !e -er#or%s
%', t!e
i# it t!inks
#it, --oint Go+ern%ent ser+nt to o##i"ite in +"nt -ost on &!i"! no ot!er Go+ern%ent
ser+nt !ol$s lien.
In t!e "se o# Go+ern%ent ser+nt &it! sustnti+e -ost on -er%nent
estlis!%ent, &!o is --ointe$ to o##i"ite in -er%nent -ost &!i"! is sustnti+el'
+"nt or &!i"! is te%-orril' +"nt in "onse>uen"e o# t!e sen"e o# t!e sustnti+e
in"u%ent on etror$inr' le+e or on trns#er to #orei*n ser+i"e, n$ is llo&e$ to $r& t!e
#ull o##i"itin* -' or slr' $%issile un$er t!e rules, t!e $i##eren"e et&een t!e
sustnti+e -' n$ o##i"itin* -' "ounts s e%olu%ents #or -ension.
 >2=? Delete$.
>21? Pa$ . Mens t!e %ount $r&n %ont!l' '
>a? Go+ern%ent ser+nt s
>i? t!e -', ot!er t!n s-e"il -' or -' *rnte$ in +ie& o# !is -ersonl
>uli#i"tions &!i"! !s een sn"tione$ #or -ost !el$ ' !i% sustnti+el' or in n
o##i"itin* "-"it', or to &!i"! !e is entitle$ ' reson o# !is -osition in "$re.
>ii? te"!ni"l -' s-e"il -' n$ -ersonl -'1
n$
>iii? n' ot!er e%olu%ents &!i"! %' e s-e"ill' "lsse$ s -' ' t!e
Go+ernor2Generl.
>&? In t!e "se o# %ilitr' o##i"er -' in"lu$es t!e %ount &!i"! !e re"ei+es
%ont!l', un$er t!e #ollo&in* $esi*ntions 2
>i? -' o# --oint%ent, lo$*in* llo&n"e n$ %rri*e llo&n"e1 n$
>ii? -' o# rnk, "o%%n$ -', $$itionl -', 0kist n Ar%'llo&n"e,
lo$*in* llo&n"e n$ %rri*e llo&n"e.
!e #ollo&in* lso re "lsse$ s -' 2222
u$i"il -', ln*u*e -', St## -', Frontier llo&n"e, n$ 0s!to llo&n"e.
>22? P!ra!# P+#. Mens -ost "rr'in* $e#inite rte o# -' sn"tione$
&it!out li%it o# ti%e.
>2%? P!r+al Pa$. Mens $$itionl -' *rnte$ to Go+ern%ent ser+nt
>a? to s+e !i% #ro% t!e loss o# sustnti+e -' in res-e"t o# -er%nent -ost
ot!er t!n tenure -ost $ue to re+ision o# -' orto n' re$u"tion o# su"! sustnti+e -'
ot!er&ise t!n s $is"i-linr' %esure1 or
>&? in e"e-tionl "ir"u%stn"es, on ot!er -ersonl "onsi$ertions.
!e "ses in &!i"! it is -ro-ose$ to *rnt -ersonl -' un$er 4(6) () s!oul$ e
re#erre$ to t!e Ministr' o# Finn"e t!rou*! t!e $%inistrti+e Ministr' "on"erne$. No "se
"n e entertine$ &!i"! is not o# n entirel' e"e-tionl "!r"ter n$ in su%ittin* "ses
#or t!e *rnt o# -ersonl -' t!is s!oul$ e "re#ull' orne in %in$.
>20? Pr!'#i/! Pa$. 0resu%-ti+e -' o# -ost, &!en use$ &it! re#eren"e to
-rti"ulr Go+ern%ent ser+nt, %ens t!e -' to &!i"! !e &oul$ e entitle$ i# !e !el$ t!e
-ost sustnti+el' n$ &ere -er#or%in* its $uties ut it $oes not in"lu$e s-e"il -' unless
t!e *o+ern%ent ser+nt -er#or%s or $is"!r*e t!e &ork or res-onsiilit' or it is e-ose$ to
un!elt!' "on$itions, in "onsi$ertion o# &!i"! t!e s-e"il -' &s sn"tione$.
>23? S!"ial Pa$. Mens n $$ition o# t!e nture o# -', to t!e e%olu%ents o#
-ost or o# Go+ern%ent ser+nt, *rnte$ in "onsi$ertion o#
>a? t!e s-e"ill' r$uous nture o# t!e $uties1 or
>&? s-e"i#i" $$ition to t!e &ork or res-onsiilit'1 or
>"? t!e un!elt!iness o# t!e lo"lit' in &!i"! t!e &ork is -er#or%e$.
 A -ro+ision in t!e "ontr"t o# Go+ern%ent ser+nt --ointe$ to -rti"ulr -ost t!t
!e s!oul$ ;lso $o ll t!in*s t!t %' e re>uire$ o# !i%; $oes not "onte%-lte !is ein*
re>uire$ to -er#or% onerous $$itionl $uties in not!er -ost &it!out re%unertion.
>24? Delete$.
>25? S'&i#!"! Gra#. Mens %ont!l' *rnt %$e to Go+ern%ent ser+nt
&!o is not in re"ei-t o# -' or le+e slr'.
>27? S'&#a#i/! Pa$.Mens t!e -' ot!er t!n S-e"il -', -ersonl -'. or
e%olu%ents "lsse$ s -' ' t!e Go+ernor2Generl un$er Rule 4(63) () iii) to &!i"!
*o+ern%ent ser+nt is entitle$ on ""ount o# -ost to &!i"! !e !s een --ointe$
sustnti+el' or ' reson o# !is sustnti+e -osition in "$re.
Mrri*e Allo&n"e n$ Lo$*in* Allo&n"e o# Militr' O##i"ers in t!e Ar%' "o%e
&it!in t!e $e#inition o# ;sustnti+e -'; so lon* s t!e' "ontinue to e trete$ s -rt o#
7-'7.
>29? T!"*ii"al Pa$ . Mens -' *rnte$ to Go+ern%ent ser+nt '
+irtue o# !is -ossessin* %ini%u% te"!ni"l >uli#i"tions re>uire$ #or -ost.
!e $e#inition *i+en in t!e F. R. is osolete.
>%=? T!+rar$ P+#. >i? Mens -ost "rr'in* $e#inite rte o# -'
sn"tione$ #or li%ite$ ti%e.
>ii? !e te%-orr' -ost "n e !el$ eit!er sustnti+el' or in n o##i"itin*
"-"it'. <ut t!e sustnti+e --oint%ent to t!e te%-orr' -osts s!oul$ e %$e in li%ite$
nu%er o# "ses s e. *., &!en -osts re #or ll intents n$ -ur-oses >usi2-er%nent or &!en
t!e' !+e een sn"tione$ #or -erio$ o# not less t!n or t!ere is reson to elie+e t!t t!e'
&ill not ter%inte &it!in -erio$ o# t!ree 'ers. In ll ot!er "ses, --oint%ent to te%-orr'
-osts &oul$ e %$e in n o##i"itin* "-"it' onl'.
>%=-A?T!'r! P+#6 --- Mens -er%nent -ost &!i"! n in$i+i$ul Go+ern%ent
ser+nt %' not !ol$ #or %ore t!n li%ite$ -erio$.
>%1?>a? Ti! S"al! Pa$. Mens -' &!i"! sue"t to n' "on$itions -res"rie$ in
t!e rules, rises ' -erio$i"l in"re%ents #ro% %ini%u% to %i%u%.
>&? I:!#i"al Ti! S"al!. i%e s"les re si$ to e i$enti"l i# t!e
%ini%u%, t!e %i%u%, t!e -erio$ o# in"re%ent n$ t!e rte o# in"re%ent o# t!e ti%e2s"les
re i$enti"l.

>"? Sa!i#Ti!
-ost on ti%e2s"Pe S"al!.
t!e t&o A -ost
ti%e2s"les reisi$enti"l
si$ to e
n$on t!e-osts
t!e s%e#ll
ti%e2s"le s not!er
&it!in "$re, or
"lss, in "$re, su"! "$re or "lss !+in* een "rete$ in or$er to #ill ll -osts in+ol+in*
$uties o# --roi%tel' t!e s%e "!r"ter or $e*ree o# res-onsiilit', in ser+i"e or
estlis!%ent or *rou- o# estlis!%ents so t!t t!e -' o# t!e !ol$er o# n' -rti"ulr -ost is
$eter%ine$ ' !is -osition in t!e "$re o# "lss n$ not ' t!e #"t t!t !e !ol$s t!t -ost.
>%2? Tra/!lli All+8a"!. Mens n llo&n"e *rnte$ to Go+ern%ent ser+nt
to "o+er t!e e-enses &!i"! !e in"urs in tr+ellin* in t!e interest o# t!e -uli" ser+i"e. It
in"lu$es llo&n"es *rnte$ #or t!e %intenn"e o# "on+e'n"es, !orses n$ tents.
 GENERAL CONDITIONS OF SERVICE
PRODUCTION OF EALT CERTIFICATEON FIRST APPOINTMENT >F. R. 1=?6
5.1% No -erson "n e --ointe$ to -ost in Go+ern%ent ser+i"e in 0kistn &it!out
%e$i"l "erti#i"te o# !elt!. !is "erti#i"te %ust e ##ie$ to t!e #irst -' ill to e
su%itte$ to t!e u$it o##i"er or t!e tresur' o##i"er s t!e "se %' e. !e Lo"l
Go+ern%ents "n %ke rules -res"riin* t!e #or% in &!i"! t!e %e$i"l "erti#i"tes re to e
-re-re$ n$ t!e -rti"ulr %e$i"l o##i"er or ot!er o##i"er ' &!o% t!e' "n e si*ne$. A
Lo"l *o+ern%ent, %', !o&e+er, in in$i+i$ul "ses, $is-ense &it! t!e -ro$u"tion o#
"erti#i"te, n$ %' ' *enerl or$ers ee%-t n' s-e"i#ie$ "lss o# Go+e%n%ent ser+nts
#ro% t!e o-ertion o# t!ese rules.
5.10 !e rules #r%e$ ' t!e Fe$erl Go+ern%ent in its "-"it' s Lo"l Go+ern%ent
re "ontine$ in S. Rs. , n$ 2A. (0lese see -r 5.2).
5.13 On"e -erson !s een ske$ to -ro$u"e %e$i"l "erti#i"te o# #itness n$ !s
"tull' een e%ine$ n$ $e"lre$ un#it, it is not o-en to t!e Lo"l Go+ern%ent to use
t!eir $is"retion to i*nore t!e "erti#i"te t!t !s een -ro$u"e$.
MEDICAL E<AMINATION DURING TE COURSE OF SERVICE >F. R. 1=-A?6
5.14 9!ere n ut!orit' "o%-etent to #ill t!e -ost !el$ ' Go+ern%ent ser+nt, is o#
t!e o-inion t!t t!e Go+ern%ent ser+nt is su##erin* #ro% $isese &!i"! ren$ers !i% un#it
#or t!e -ro-er n$ e##i"ient $is"!r*e o# !is $uties or #ro% $isese &!i"! is "o%%uni"le
n$ is likel' to en$n*er t!e !elt! o# t!e ot!er Go+ern%ent ser+nts, t!e Go+ern%ent
ser+nt "on"erne$ %' e re>uire$ to --er e#ore t!e %e$i"l ut!orit' #or %e$i"l
e%intion. I# t!e %e$i"l ut!orit' "on"erne$, #ter e%inin* t!e Go+ern%ent ser+nt,
"erti#ies t!t !e re>uires -erio$ o# sen"e #ro% $ut' #or t!e -ur-ose o# rest n$ re"retion
n$ t!t t!ere is resonle -ros-e"t o# re"o+er', t!e "o%-etent ut!orit' %' *rnt !i%
le+e in"lu$in* etror$inr' le+e #or su"! -erio$ s t!e %e$i"l ut!orit' re"o%%en$s.
!e le+e &ill e *rnte$ i# it is $ue n$ $%issile to t!e Go+ern%ent ser+nt n$ in
%nner s i# t!e Go+ern%ent ser+nt !$ !i%sel# --lie$ #or t!e le+e.
5.15 In "se t!e %e$i"l ut!orit' lter e%inin* t!e *o+ern%ent ser+nt "erti#ies t!t
!e is -er%nentl' in"-"itte$ #or ser+i"e, t!e #in$in* o# t!e %e$i"l ut!orit' s!oul$ e
"o%%uni"te$ to t!e Go+ern%ent ser+nt i%%e$itel'. !e Go+ern%ent ser+nt %' &itnin
$'s o# t!e re"ei-t ' !i% o# t!e o##i"il inti%tion o# t!e #in$in*s o# %e$i"l ut!orit'
--l' to t!e Dire"tor2Generl, Helt! #or re+ie& o# !is "se ' se"on$ %e$i"l or$. Su"!
n --li"tion s!oul$ e ""o%-nie$ ' #ee. t!e %ount o# &!i"! &ill e #ie$ ' t!e
Dire"tor2Generl, Helt!. !e Dire"tor2Generl t!en s!oul$ rrn*e #or "on+enin* o#
re+ie&in* %e$i"l or$ &!i"! s!oul$ "onsist o# -ersons &!o &ere not t!e %e%ers o# t!e
#irst %e$i"l or$. I# t!e re+ie&in* %e$i"l or$ lso "erti#ie$ t!t t!e Go+ern%ent ser+nt
is in"-"itte$ #or #urt!er ser+i"e, t!e "o%-etent ut!orit' %' re>uire t!e Go+ern%ent
ser+nt to retire #ro% ser+i"e n$ *rnt to !i% su"! in+li$ -ension or *rtuit' s %' e
$%issile un$er t!e rules. !is &ill e *rnte$ s i# t!e Go+ern%ent ser+nt !$ !i%sel#
--lie$ #or n in+li$ -ension.
5.17 In "se t!e re+ie&in* %e$i"l or$ is o# t!e o-inion t!t t!e Go+ern%ent ser+nt
is #it #or Go+ern%ent ser+i"e, !e s!oul$ e reinstte$ #ort!&it! n$ t!e -erio$ o# sen"e
trete$ s $ut'. I#, !o&e+er, t!e or$ "erti#ies t!t t!e Go+ern%ent ser+nt is not #it ut
t!ere is resonle -ros-e"t o# !is re"o+er' !e %' e *rnte$ su"! le+e s is
re"o%%en$e$ ' t!e or$ n$ is $ue n$ $%issile to !i%.
5.19 9!ere Go+ern%ent ser+nt $oes not --l' #or re+ie& o# !is "se &it!in $'s
o# t!e re"ei-t o# t!e o##i"il inti%tion o# t!e #in$in*s o# t!e #irst %e$i"l or$, t!e
"o%-etent ut!orit' %' re>uire !i% to retire #ro% ser+i"e n$ *rnt to !i% in+li$ -ension
or *rtuit' s $%issile un$er t!e rules.
5.2= !e Fe$erl Go+ern%ent %' %ke rules -res"riin* t!e #or% in &!i"! t!e
%e$i"l "erti#i"te s!oul$ e -re-re$ n$ t!e %e$i"l o##i"ers ' &!o% it s!oul$ e si*ne$.
WOLE-TIME EMPLOYMENT >F.R. 11?6
5.21 !e &!ole2ti%e o# Go+ern%ent ser+nt is t t!e $is-osl o# t!e Go+ern%ent
&!i"! -'s !i%, unless it is $istin"tl' -ro+i$e$ ot!er&ise. He %' e e%-lo'e$ in n'
%nner re>uire$ ' --ro-rite ut!orit' &it!out "li% #or $$itionl re%unertion
irres-e"ti+e o# t!e #"t t!t t!e ser+i"es re>uire$ o# !i% re re%unerte$ #ro% *enerl
re+enues or #ro% Lo"l Fun$.
LIEN >F. RS. 12 TO 13?6
5.22 In F. R. 4(3) lien is e-line$ s t!e title o# *o+ern%ent ser+nt to !ol$
-er%nent -ost in sustnti+e "-"it'. In t!e #ollo&in* rules ot!er s-e"ts o# t!e lien, i. e.,
!ol$in* o# lien, sus-ension n$ re+i+l t!ereo# !+e een $elt &it!.
5.2% &o or %ore Go+ern%ent ser+nts "nnot e --ointe$ sustnti+el' to t!e s%e

-er%nent -ost
sustnti+el', t t!e
e"e-t s s%e ti%e. Like&ise,
te%-orr' %esure, to t&o
Go+ern%ent ser+nt "nnot
or %ore -er%nent et!e
-osts t --ointe$
s%e
ti%e. I# Go+ern%ent ser+nt !ol$s lien on "ertin -ost, no ot!er Go+ern%ent ser+nt
"n e --ointe$ sustnti+el' to t!t -ost. <ro$l' s-ekin*, t!ere is onl' one sustnti+e
!ol$er o# *i+en -er%nent -ost. 9!en Go+ern%ent ser+nt is --ointe$ to -er%nent
-ost in sustnti+e "-"it', !e ">uire lien on t!t -ost n$ si%ultneousl' "eses to
!ol$ lien -re+iousl' ">uire$ on n' ot!er -ost. Fro% t!e $%inistrti+e -oint o# +ie&, &!en
it is -ro-ose$ to "on#ir% Go+ern%ent ser+nt in "ertin -ost !e s!oul$ e ske$ to *i+e in
&ritin* t!t !e *rees to t!e ter%intion o# !is lien on n' ot!er -er%nent -ost !el$ ' !i%
in sustnti+e "-"it'.
5.20 A Go+ern%ent ser+nt !ol$in* -er%nent -ost sustnti+el' retins lien on t!e
-ost, un$er t!e #ollo&in* "ir"u%stn"es222
>a? &!ile -er#or%in* t!e $uties o# t!t -ost1

>&? &!ile on #orei*n ser+i"e, or !ol$in* te%-orr' -ost, or o##i"itin* in not!er

-ost1
>"? $urin* oinin* ti%e on trns#er to not!er -ost1 unless !e is trns#erre$
sustnti+el' to -ost on lo&er -', in t!t "se !is lien &ill e trns#erre$ to t!e lo&er -ost
#ro% t!e $te o# !is relie#1 n$
>:? &!ile un$er sus-ension.
5.23 A Go+ern%ent ser+nt sent on $e-uttion to not!er o##i"e retins lien on !is
-er%nent -ost on !is -rent De-rt%ent n$ s su"! !e is *o+erne$ ' t!e rules o# t!e
len$in* De-rt%ent/Go+ern%ent in res-e"t o# -', le+e n$ -ension et". &!i"! !+e ri*!t
to re"ll !i% #ro% $e-uttion. !e len$in* Go+ern%ent !+e ""or$in*l' ri*!t to $eter%ine
in "onsulttion &it! t!e orro&in* Go+ern%ent t!e ter%s n$ "on$itions o# !is e%-lo'%ent
un$er t!e ltter n$ t!ose ter%s s!oul$ not e +rie$ ' t!e orro&in* Go+ern%ent &it!out
#irst "onsultin* t!e len$in* Go+ern%ent. In ""or$n"e &it! t!is -rin"i-le "on+ention !s
een estlis!e$ et&een t!e Fe$erl Go+ern%ent n$ t!e 0ro+in"il *o+ern%ents n$
et&een t!e 0ro+in"il Go+ern%ents t!e%sel+es t!t no in"rese in -' or i%-ro+e%ents in
ot!er ser+i"e -ros-e"ts s!oul$ e o##ere$ to n' o##i"er &it!out "onsultin* t!e len$in*
Go+ern%ent.

5.24 !e o##i"ers o# t!e Ar%' in 0kistn Reser+e o# O##i"ers n$ e%-lo'e$ un$er t!e
#e$erl Go+ern%ent &!ene+er "lle$ to Ar%' ser+i"e, retin lien on t!eir "i+il -osts $urin*
t!e -erio$ #or &!i"! t!e' re "lle$ to Ar%' Ser+i"e.
5.25 A "o%-etent ut!orit' sus-en$s t!e lien o# Go+ern%ent ser+nt !ol$in*
-er%nent -ost in sustnti+e "-"it', &!ene+er !e is --ointe$ sustnti+el' *inst
tenure -ost, or to -er%nent -ost outsi$e t!e "$re on &!i"! !e is orne or i# !e is
--ointe$ in -ro+isionl sustnti+e "-"it' *inst -ost on &!i"! not!er Go+ern%ent
ser+nt &oul$ !ol$ lien, i# !is lien !$ not een sus-en$e$. !e "o%-etent ut!orit' %'
lso, t !is o-tion, sus-en$ t!e lien o# Go+ern%ent ser+nt !ol$in* -er%nent -ost
sustnti+el' i# !e is $e-ute$ out o# 0kistn or *oes on #orei*n ser+i"e, or is trns#erre$ in
sustnti+e or o##i"itin* "-"it' to -ost in not!er "$re, -ro+i$e$ t!ere is reson to
elie+e t!t t!e -erio$ o# $e-uttion out o# 0kistn, #orei*n ser+i"e or, --oint%ent to
not!er -ost res-e"ti+el' &oul$ not e less t!n t!ree 'ers.

5.27 A Go+ern%ent ser+nt7s lien on tenure -ost "nnot e sus-en$e$ in n'

"ir"u%stn"es. I# !e is --ointe$ in sustnti+e -er%nent "-"it' to not!er -er%nent
-ost, t!e lien on t!e tenure -ost %ust e ter%inte$.
5.29 I# Go+ern%ent ser+nt7s lien on -er%nent -ost is sus-en$e$, t!e -ost "n e
#ille$ sustnti+el' n$ t!e Go+ern%ent ser+nt --ointe$ to t!e -ost in sustnti+e
"-"it' ">uires lien on t!is -ost <ut i# t!e sus-en$e$ lien is re+i+e$ t lter st*e, t!e
"onse>uentil rrn*e%ents &ill !+e to e re+erse$ !e --oint%ents o# t!is nture re
ter%e$ s -ro+isionl --oint%ents.Ne+ert!eless, t!e lien ">uire$ in t!is %nner too "n e
sus-en$e$ in ""or$n"e &it! t!e #ore*oin* -ro+isions o# t!e rules.
5.%= I# Go+ern%ent ser+nt7s lien is sus-en$e$ $ue to !is sustnti+e --oint%ent to
tenure -ost, or to -ost outsi$e t!e "$re or to -ost on &!i"! not!er Go+ern%ent ser+nt
!ol$s lien, t!e sus-en$e$ lien &ill re+i+e s soon s !e "eses to !ol$ lien *inst n' one
o# t!ese -osts. Si%ilrl', i# Go+ern%ent ser+nt "eses to e on $e-uttion out o# 0kistn

or on #orei*n
!o&e+er, ser+i"e or to
Go+ern%ent !ol$ &!ile
ser+nt, -ost in
onnot!er "$re,
$e-uttion outt!e
o# sus-en$e$
0kistn orlien &ill re+i+e.
on #orei*n I#, or
ser+i"e
!ol$in* -ost in not!er "$re, tkes le+e n$ t!ere is reson to elie+e t!t on t!e e-ir'
o# le+e, t!e Go+ern%ent ser+nt "on"erne$ &oul$ "ontinue to e on $e-uttion out o#
0kistn, or on #orei*n ser+i"e or to !ol$ -ost in not!er "$re n$ t!e totl -erio$ o#
sen"e on $ut' &ill not #ll s!ort o# t!ree 'ers, t!e lien %' not e re+i+e$.
5.%1 I# Go+ern%ent ser+nt, on trns#er to -ost outsi$e !is "$re, is $ue to retire on
su-ernnution -ension &it!in t!ree 'ers o# !is trns#er, !is lien on t!e -er%nent -ost
"nnot e sus-en$e$.
 5.%2 !e lien o# Go+ern%ent ser+ nt, &it! t!e e"e-tion o# t!t o# Go+ernor n$
C!ie# En*ineer, 0. 9. D. "nnot e ter%inte$, e+en &it! t!e "onsent o# t!e Go+ern%ent
ser+nt "on"erne$, in n' "ir"u%stn"es, i# su"! ter%intion &oul$ le+e !i% &it!out lien
or sus-en$e$ lien on n' -ost. In t!e "se o# t!ose o##i"ers &!o re --ointe$ in
sustnti+e "-"it' s Go+ernor or C!ie# En*ineer, 0. 9. D., t!eir lien is ter%inte$
*inst t!e sustnti+e -er%nent -ost !el$ ' t!e% -rior to t!e o+e --oint%ents.
5.%% I# Go+ern%ent ser+nt is sustnti+el' --ointe$ to -er%nent -ost outsi$e t!e
"$re on &!i"! !e is orne, !is lien or sus-en$e$ lien on !is -re+ious -ost "n e ter%inte$
on t!e Go+ern%ent ser+nt7s "on"erne$ &ritten re>uest #or t!e ter%intion o# t!e lien n$ not
ot!er&ise.
5.%0 Sue"t to t!e -ro+isions o# F.R.3, t!e lien o# Go+ern%ent ser+nt, e+en i# it !s
een sus-en$e$, "n e trns#erre$ to not!er -er%nent -ost in t!e s%e "$re, i# !e is not
-er#or%in* t!e $uties o# t!e -ost to &!i"! t!e lien reltes.
TRANSFER FROM ONE POST TO ANOTER >F.R.13?6
5.%3 >i? A Co%-etent ut!orit' %' trns#er Go+ern%ent ser+nt #ro% one -ost to
not!er. <ut Go+ern%ent ser+nt "nnot e trns#erre$ in sustnti+e or o##i"itin*
"-"it' to -ost "rr'in* less -' t!n t!e -' o# t!e -er%nent -ost on &!i"!
Go+ern%ent ser+nt !ol$s lien, unless t!e trns#er !s een o""sione$ s $is"i-linr'
%esure, on ""ount o# ine##i"ien"' or %ise!+iour or t!e Go+ern%ent ser+nt "on"erne$
!s %$e &ritten re>uest #or ein* trns#erre$ to lo&er -ost.

Go+ern%ent !e "o%intion
>ii?ser+nt o#&!i"!
to t!e -ost on --oint%ents
!e &oul$in!ol$
ter%s o# F.R.4,
lien, t!e retrns#er
!$ !is lien not een o#
sus-en$e$ n$ -er%nent trns#er #ro% !i*!er to lo&er s"le in nti"i-tion o# t!e
olition o# -ost re not trns#ers to lo&er -osts &it!in t!e %enin* o# F.R.3.
SUBSCRIPTION TO A PROVIDENT FUND >F. R. 14?6
5.%4 A Go+ern%ent ser+nt %' e re>uire$ to sus"rie to -ro+i$ent n$ or #%il'
-ension #un$ or n' ot!er #un$ in ""or$n"e &it! t!e rules s %' e #r%e$ ' t!e
0resi$ent.
TENURE OF POST >F. R. 15?6
5.%5 A Go+ern%ent ser+nt $r&s t!e -' n$ llo&n"es o# -ost #ro% t!e $te !e
ssu%es t!e "!r*e o# t!t -ost n$ "eses to $r& t!e% s soon s !e relin>uis!es "!r*e o#
t!t -ost. I# t!e "!r*e o# -ost !s een ssu%e$ in t!e #ternoon o# $', t!e title to t!e
-' n$ llo&n"es "o%%en"es #ro% t!e #ollo&in* $'. Si%ilrl' i# t!e "!r*e o# -ost is
relin>uis!e$ in t!e #orenoon o# $', no -' n$ llo&n"es &ill e $%issile #or t!t $'.
5.%7 I# -erson is re"ruite$ o+erses, t!e $te #ro% &!i"! !e &oul$ e entitle$ to t!e
-' n$ llo&n"es &ill e $eter%ine$ ' t!e *enerl or s-e"il or$ers o# t!e ut!orit' '
&!i"! !e is --ointe$.
Note. For instru"tions re*r$in* 7trns#er o# "!r*e -l see C!-ter @.

CONTINUOUS ABSENCE >F. R. 17?6

5.%9 I# Go+ern%ent ser+nt is "ontinuousl' sent #ro% $ut', else&!ere t!n on
#orei*n ser+i"e in 0kistn, &!et!er &it! or &it!out le+e, #or %ore t!n #i+e 'ers, !e "eses
to e in Go+ern%ent e%-lo', unless t!e 0resi$ent $e"i$es ot!er&ise in +ie& o# so%e s-e"il
"ir"u%stn"es.
PAY
5.0= G!!ral ri"il! >F R. 19?!e Lo"l Go+ern%ent is "o%-etent to #i t!e -' o#
Go+ern%ent ser+nt. E"e-t in t!ese "ses, &!ere t!e -ersonl -' is llo&e$ to
Go+ern%ent ser+nt on "ertin "onsi$ertions, t!e -' o# Go+ern%ent ser+nt "nnot e so
in"rese$ s to e"ee$ t!e -' sn"tione$ #or !is -ost. I# t!e in"rese is ne"essr' $ue to one
reson or t!e, ot!er it "n e $one onl' &it! sn"tion o# n ut!orit' "o%-etent to "rete -ost
in t!e s%e "$re on rte o# -' e>ul to t!e -' &!en in"rese$.
5.01 !e o+e rule $oes not e%-o&er Lo"l Go+ern%ent to *rnt less -' t!n &!t
is -er%issile un$er t!e rules. Like&ise it $oes not *i+e to t!e Lo"l Go+ern%ent t!e. -o&er
to *rnt -' in e"ess o# &!t is -er%issile un$er t!e rules. Nor%ll', Go+ern%ent
ser+nt is entitle$ to t!e initil -' s $%issile un$er F. R 66. <ut on"e n initil -' is
#ie$ in t!e %nner, "o%-etent ut!orit' %' *rnt $+n"e in"re%ents i%%e$itel' un$er
F. R. 6.!us F. Rs 66 n$ 6 re$ to*et!er enle "o%-etent ut!orit' to #i t!e initil -'
in e"ess o# &!t &oul$ !+e een $%issile un$er F. R. 66.
5.02 A:ii&ili#$ +; a$ :'ri #raii +ra "+'r! +; i#r'"#i+ >;. r. 2=?6 I#
Go+ern%ent ser+nt is trete$ s on $ul' un$er F. R. 4(:) () t!e Lo"l Go+ern%ent %'
llo& !i%, t t!eir o-tion, eit!er to $r& t!e -' o# !is sustnti+e --oint%ent or n' lo&er
rte o# -' "onsi$ere$ suitle. I# it is "ourse o# trinin* or instru"tion, t!e Lo"l
Go+ern%ent %' llo& Go+ern%ent ser+nt to $r& t!e -' o# t!e o##i"itin* --oint%ent
!el$ ' t!e o##i"er t t!e ti%e !e &s -l"e$ on trinin* or "ourse o# instru"tions et". !e
o##i"itin* -' "nnot !o&e+er, e llo&e$ #or -erio$ lon*er t!n t!t $urin* &!i"! t!e
o##i"er &oul$ !+e !el$ t!e o##i"itin* --oint%ent !$ !e not een -l"e$ on trinin*. !is
&oul$ %en t!t i# Go+ern%ent ser+nt &s !ol$in* n o##i"itin* --oint%ent t t!e ti%e
&!en !e &s -l"e$ on trinin* !e &oul$ $r& t!e o##i"itin* -' on e+er' o""sion $urin*
t!e -erio$ o# instru"tions n$ trinin* &!i"! !e &oul$ !+e !el$ t!t o##i"itin* --oint%ent
ut #or su"! "ourse o# instru"tion or trinin*. !e o##i"itin* -' &oul$ e e>ui+lent to &!t
!e &oul$ !+e $r&n !$ !e een !ol$in* t!e o##i"itin* --oint%ent.
5.0% A reser+ist o# t!e 0kistn Ar%' or 0kistn N+' in "i+il e%-lo', &!en "lle$ u-
#or -erio$i"l %ilitr' or n+l trinin* is entitle$ to re"ei+e %ilitr' or n+l -' n$
llo&n"es res-e"ti+el'. He is lso entitle$ to re"ei+e t!e e"ess, i# n', o# t!e "i+il -' o+er
!is %ilitr'/n+l -', -ro+i$e$ t!is "on"ession is s-e"i#i"ll' sn"tione$ ' t!e "o%-etent
ut!orit'. !e etr e-en$iture t!us in+ol+e$ &ill not e "!r*ele to Ar%'/De#en"e

Esti%tes,
to t!e Ci+ili#Esti%tes.
t!e "i+il -' is not -i$ #ro% t!e Ar%'/De#en"e Esti%tes n$ &ill e "!r*e$

FI<ATION OF PAY6
5.00 >i? On #irst --oint%ent to -ost, t!e -' o# Go+ern%ent ser+nt s!oul$ e #ie$
t t!e %ini%u% o# t!e s"le o# t!e -ost.
>ii? In "se o# #irst --oint%ent un$er Go+ern%ent #ition o# initil -' "n e
$one ' *rnt o# not %ore t!n si -re%ture in"re%ents sue"t to t!e "on$itions
>a? In "ses o# -ersons re"ruite$ t!rou*! t!e Fe$erl 0uli" Ser+i"e
Co%%ission -re%ture in"re%ents s!oul$ e *rnte$ on t!ere"o%%en$tions o# t!e F. 0. S.
C. n$ in "onsi$ertion o# t!e #"t t!t suitle -ersons o# re>uisite >uli#i"tions re not
+ille on t!e %ini%u% -' o# t!e -ost.
>&? No -re%ture in"re%ent s!oul$ e *rnte$ in "ses o# $ !o"
--oint%ents in nti"i-tion o# F0SC re"o%%en$tions.
>"? In -osts &!ere re"ruit%ent is not %$e t!rou*! F. 0. S. C. -re%ture
in"re%ents s!oul$ e *rnte$ onl' #ter t!e --ointin* ut!orit' "erti#ies t!t suitle
-ersons o# re>uisite >uli#i"tions r" not +ille on t!e %ini%u% o# t!e sn"tione$ -'
s"le o# t!e -osts.
(Ite% 3: o# Anneure II to t!e o# t!e Ministr' o# Finn"e O. M. No. F. 3() R236/5, $te$ 33t! Mr"!, 3453 n$
F.3 () R236/53, $te$ 3 t! O"toer, 3453.)

>iii? In "ses ot!er t!n "ses o# re2e%-lo'%ent #ter resi*ntion #ro% -uli"
ser+i"e or #ter re%o+l #ro% -uli" ser+i"e #or ine##i"ien"', %is"on$u"tor s $is"i-linr'
%esure, Go+ern%ent ser+nt !s -re+iousl' !el$ sustnti+el'or o##i"ite$ in
>a? t!e s%e -ost, or
>&? -er%nent or te%-orr' -ost on t!e s%e ti%e2s"le, or
>"? -er%nent -ost ot!er t!n tenure -ost on n i$enti"l ti%e2s"le, or
>:? te%-orr' -ost on n i$enti"l ti%e2s"le, su"! -ost ein* on t!e s%e
ti%e s"le s -er%nent -ost, or
>!? is --ointe$ sustnti+el' to tenure -ost on ti%e2s"le i$enti"l
&it! t!t o# not!er tenure -ost, &!i"! !e !s -re+iousl' !el$ sustnti+el' or in &!i"! !e
!s -re+iousl' o##i"ite$,
t!en !is initil -' s!oul$ not e less %n t!e -', ot!er t!n s-e"il -' n$ -ersonl -'
et"., &!i"! !e $re& on lst su"! o""sion. !e -erio$ $urin* &!i"! t!e Go+ern%ent ser+nt
$re& t!t -' on su"! lst or -re+ious o""sions &ill lso "ount #or in"re%ent.
5.03 !e "on$ition t!t t!e te%- orr' -ost s!ou l$ e on t!e s%e ti%e s"l e s
-er%nent -ost s!oul$ not e en#or"e$ &!en te%-orr' -ost is (i) "rete$ ' one
Go+ern%ent or De-rt%ent #or t!e -ur-ose o# &ork o# t!e s%e nture s t!e or$inr' &ork
#or &!i"! -er%nent -osts eist, in "$re un$er $i##erent Go+ern%ent or De-rt%ent n$
(ii) sn"tione$ on ti%e2s"le in$enti"l &it! t!e ti%e2s"le --li"le to t!e -er%nent
-osts in t!e "$re un$er t!e $i##erent Go+ern%ent or De-rt%ent.
5.04 !e #ollo&in* -rin"i-les o# *enerl --li"tion s!oul$ lso e ke-t in +ie&, &!ile
$elin* &it! t!e "ses o# #ition o# -'
>i? !e Ministr' o# t!e He$ o# n A$%inistrti+e De-rt%ent is "o%-etent to
$e"lre, s to t!e relti+e $e*ree o# res-onsiilit' o# t&o -osts #or t!e -ur-ose o# t!ese rules.
>ii? A te%-orr' -ost on "ertin rte o# -' (#ie$ or ti%e2s"le) &!i"! is
"on+erte$ into -er%nent -ost on $i##erent rte o# -' is not t!e s%e -ost s t!e
-er%nent -ost e+en t!ou*! t!e $uties re%in t!e s%e, #or -ur-oses o# t!ese rules. !e
te%-orr' -ost &oul$ e re*r$e$ s !+in* "ese$ to eist n$ to !+e een re-l"e$ ' t!e
-er%nent -ost.
 >iii? !e sustnti+e -' o# Go+ern%ent ser+nt in res-e"t o# 7-ro+isionl
sustnti+e --oint%ent7 *inst -ost on &!i"! not!er Go+ern%ent ser+nt !ol$s
sus-en$e$ lien &ill e trete$ 7sustnti+e -'7 #or t!e -ur-oses o# t!ese rules, &!i"! &oul$
%en t!t t!e sustnti+e -' in res-e"t o# -ro+isionl sustnti+e --oint%ent is tken
into "onsi$ertion in $eter%inin* t!e initil -' o# Go+ern%ent ser+nt on !is --oint%ent
to not!er -ost. 9!en t!e initil -' o# Go+ern%ent ser+nt in -ost is t!us #ie$, it &ill
not e ##e"te$ e+en i# $urin* t!e tenure o# !is --oint%ent to t!t -ost !e re+erts #ro% !is
-ro+isionl --oint%ent.

>i/? I# Go+ern%ent ser+nt !s een o## i"itin* in -ost n$ is lter on

--ointe$ *inst $ie s%e -ost in sustnti+e "-"it' !e isentitle$ to *et !is -' #ie$
ne& un$er F. R. 66 &it! re#eren"e to !issustnti+e -' t t!e ti%e in res-e"t o# !is ol$
-er%nent -ost.
>/? I# t!e -' lst $r&n ' Go+ern%ent ser+nt in te%-orr' -ost !s een
in#lte$ ' t!e *rnt o# -re%ture in"re%ents, t!e -' &!i"! !e &oul$ !+e $r&n ut #or t!e
*rnt o# t!ese in"re%ents s!oul$ e tken into ""ount #or t!e -ur-oses o# #ition o# -'
un$er F.R. 66, unless t!e "o%-etent ut!orit' $e"i$es ot!er&ise.
>/i? 9!en Go+ern%ent ser+nt is --ointe$ to o##i"ite in -ost on ti%e2s"le
o# -', ut in ter%s o# F. R. !is -' is #ie$ elo& t!e %ini%u% o# t!e ti%e2s"le, !e %ust
not e trete$ s !+in* e##e"tull' o##i"ite$ in t!t -ost &it!in t!e %enin* o# F. R. 66 or
"ounte$ to&r$s $ut' #or -ur-oses o# in"re%ents un$er F. R. 6:.
>/ii? I# t!e ti%e2s"le o# -ost is re$u"e$ #or resons ot!er t!n $i%inution in
t!e $uties or res-onsiilities tt"!e$ to t!t -ost n$ Go+ern%ent ser+nt --ointe$ to it is
not entitle$ to $r& -' on t!e ti%e2s"le s it stoo$ -rior to t!e re$u"tion on re2--oint%ent
to t!t -ost !is -' s!oul$ e #ie$ un$er F. R. 66 in su"! &' s i# t!e re$u"e$ ti%e2s"le
&s in #or"e #ro% t!e +er' e*innin*.
>/iii? 9!ere "i+il ser+nt is not trns#erre$ #ro% one -ost to not!er, ut is
trns#erre$ #ro% lo&er to !i*!er s"le, initil -' in t!e !i*!er s"le &ill e #ie$ t t!e
st*e net o+e t!e -' $%issile in t!e lo&er s"le s on t!e e+e o# trns#er to t!e !i*!er
s"le. !is $e"ision is --li"le &it! e##e"t #ro% 3st Mr"!, 346.
V". #. M/o Finn"e O.M. No. D252R /2F. 6(3) RI/,$te$ 352:234T.

5.05 Fi(a#i+ +; a$ + #*! "*a! +; "al! +; a +# >F. R. 2%?6I# t!e s"le o# -' o#
-ost is "!n*e$ t!e !ol$er o# t!e -ost is trete$ s !+in* een trns#er re$ to not!er -ost
on t!e ne& -' n$ !is -' is re#ie$ un$er -r . (+iii) s i# t!e trns#er to t!e ne& -ost
$i$ not in+ol+e ssu%-tion o# !i*!er res-onsiilities. In su"! "ses &!ere t!e -' o# -ost is
"!n*e$, t!e *o+ern%ent ser+nt "on"erne$ !s n o-tion to retin !is ol$ -' until t!e $te
on &!i"! !e erns !is net in"re%ent or n' suse>uent in"re%ents in t!e ol$ s"le, or until
!e +"tes !is -ost or "eses to $r& -' in t!e ti%e2s"le. !e o-tion on"e eer"ise$ is
$ee%e$ s #inl.
5.07 A +er' i%-ortnt -oint &!i"! !s to e orne in %in$ in t!e "ontet o# t!is rule is
t!t t!e sustnti+e -rt o# t!e rule n$ its -ro+iso "nnot e o-erti+e t one n$ t!e s%e
ti%e. Durin* t!e -erio$ t!e o-tion eer"ise$ un$ert!e -ro+iso o-ertes, t!e sustnti+e
-osition o# t!e rule re%ins ino-erti+e. An' #ilure to eer"ise t!e o-tion #ro% &!te+er
"use entils #or#eiture o# t!e ene#it o# t!e rule.
 5.09 !e -ro+isions o# t!is rule --l' to o##i"itin* s &ell s sustnti+e !ol$er o#
-ost. !e e-ression 7suse>uent in"re%ent in t!e ol$ s"le7 in"lu$es *r$e -ro%otion in
"ses in &!i"! ti%e2s"le o# -' !s een sustitute$' *r$e$ s"le o# -'.
5.3= I# t!e %i%u% o# -' o# -ost is "!n*e$ &it!out ##e"tin* t!e %ini%u% n$
t!e rte o# in"re%ent t!e re#ition o# -' s!oul$ e $one s i# t!e Go+ern%ent ser+nt &s
trns#erre$ to -ost &!i"! $i$ not in+ol+e ssu%-tion o# !i*!er res-onsiilities e+en i# t!e
Go+ern%ent ser+nt %i*!t e !ol$in* t!e -ost sustnti+el'.
5.31 Dra8al +; i"r!!# >F.R.20?6!e in"re%ent in ti%e2s"le is $r&n s %tter
o# "ourse, unless it is &it!!el$ ' t!e "o%-etent ut!orit' s $is"i-linr' %esure $ue to
%is"on$u"t or unstis#"tor' &ork. 9!ene+er n in"re%ent is &it!!el$, t!e ut!orit'
&it!!ol$in* t!e in"re%ent s!oul$ stte t!e -erio$ #or &!i"! t!e in"re%ent !s een sto--e$
5.32 C+:i#i+ +; !r/i"! ;+r i"r!!# >F.R.24?6!e ser+i"e in -ost in ti%e2
s"le "ounts #or in"re%ents, s#ollo&s 2
>a? All $u t' in -ost on ti%e2s"le n$ -erio$s o# le+e ot!er t! n
etror$inr' le+e "ount #or in"re%ents in t!t ti%e2s"le.
>&? I# Go+ern%ent ser+nt !ol$s lien or sus-en$e$ lien *inst -ost, t!e
ser+i"e in not!er -ost, &!et!er in sustnti+e or o##i"itin* "-"it', ser+i"e on $e-uttion
"ount #or in"re%ent in t!t -ost. I# t!e 0resi$ent is stis#ie$ t!t etror$inr' le+e &s
tken
on ""ount o# illness or #or n' ot!er "use e'on$ t!e Go+ern%ent ser+nt7s "ontrol, !e "n

$ire"t t!t t!e etror$inr' le+e %' "ount to&r$s in"re%ent.

>"? I# Go+ern%ent ser+nt o##i"itin* in -ost or !ol$in* te%-orr' -ost in
ti%e2s"le is --ointe$ to o##i"ite in not!er -ost &!i"! $oes not "rr' less -' t!n t!e -'
o# !is ori*inl -ost, t!en on re--oint%ent to t!e lo&er -ost t!e ser+i"e in t!e !i*!er -ost
"ounts #or in"re%ents in t!e lo&er -ost. <ut t!e -erio$ o##i"itin* ser+i"e in t!e !i*!er -ost,
&!i"! &oul$ "ount #or in"re%ent in t!e lo&er -ost &oul$ e restri"te$ to t!e -erio$ $urin*
&!i"! t!e Go+ern%ent ser+nt &oul$ !+e !el$ t!e lo&er -ost ut #or !is --oint%ent in
t!e !i*!er -ost. !is lso "o+ers t!e "se o# Go+ern%ent ser+nt &!o %i*!t not "tull'
!+e een o##i"itin* in t!e lo&er -ost t t!e ti%e o# !is --oint%ent to t!e !i*!er -ost, ut
!e &oul$ !+e o##i"ite$ s su"! ut #or --oint%ent to t!e !i*!er -ost.
>:? Forei*n ser+i"e "ounts #or in"re%ents in t!e ti%e2s"le o# t!e -ost in
Go+ern%ent ser+i"e on &!i"! t!e Go+ern%ent ser+nt !ol$s lien or sus-en$e$ lien. I# t!e
Go+ern%ent ser+nt re"ei+es n' o##i"itin* -ro%otion &!ile !e is on #orei*n ser+i"e, t!e
-erio$ "ounts #or in"re%ent #or t!e $urtion o# su"! -ro%otion t!e #orei*n
ser+i"e "ounts #or in"re%en t in te%-orr' -ost lso, i# t!e Go+ern%ent ser+nt returns to
t!e te%-orr' -ost.
5.3% Follo&in* re t!e i%-ortnt $e"isions !+in* erin* on t!e "l"ultion o#
in"re%ents 2
>i? 9!en Go+ern%ent ser+nt o##i"itin* in -ost is trns#erre$ to o##i"ite in
not!er -ost, t!e -erio$ o# oinin* ti%e s!oul$ e trete$ s $ut' in t!e -ost, t!e -' o# &!i"!
is $r&n ' t!e Go+ern%ent ser+nt $urin* t!e oinin* ti%e n$ it is to "ount #or in"re%ent
in t!e s%e -ost.
 >ii? I# Go+ern%ent ser+nt is llo&e$ to $r& !is o##i"itin* -' $urin* "ourse
o# instru"tion or trinin*, t!e -erio$ o# trinin* &ill "ount to&r$s in"re%ent in t!e ti%e2
s"le o# t!e -ost.
>iii? I# -rotioner is "on#ir%e$ t t!e en$ o# -erio$ o# -rotion e"ee$in*
t&el+e %ont!s !e is entitle$ to "li% retros-e"ti+el' t!e in"re%ents &!i"! ut #or !is
-rotion, !e &oul$ !+e re"ei+e$ in n or$inr' "ourse.
>i/? !e "on"ession "onte%-lte$ in F. R. 6:(") is $%issile irres-e"ti+e o# t!e
#"t &!et!er t!e !i*!er -ost is &it!in or outsi$e t!e De-rt%ent to &!i"! t!e Go+ern%ent
ser+nt elon*s. !is e>ull' --lies to t!e 0ro+in"il Ci+il Ser+i"e o##i"ers !ol$in* t!e
7Liste$ 0osts7.
5.30 Gra# +; a:/a"! i"r!!# >F.R.25?6 An ut!or it' "o%-e tent to "rete
-er%nent -ost in t!e s%e "$re on t!e s%e s"le o# -' "n *rnt -re%ture in"re%ent to
Go+ern%ent ser+nt on ti%e2s"le o# -'.
5.33 In re*r$ to t!e *rnt o# $+n"e in"re%ent, usull' t!e intention is t!t t!e o##i"er
s!oul$ e entitle$ to t!e in"re%ents in t!e s%e %nner s i# !e !$ re"!e$ !is -osition in
t!e s"le in t!e nor%l "ourse, n$ unless t!ere re or$ers ot!er&ise, !e s!oul$ e -l"e$ on
e"tl' t!e s%e #ootin* s n o##i"er &!o !s so risen. It &oul$ %en t!tnor%ll' n
o##i"er &ill *et t!e net in"re%ent #ter "o%-letion o# $ut' #or one 'er t t!e st*e #ro% t!e
$te t!e $+n"e in"re%ent &s *rnte$. Ho&e+er, i# t!e or$ers en+is*e t!t t!e ori*inl
$te o# in"re%ent &ill not e $isture$ t!e in"re%ent %' e llo&e$ ""or$in*l'.

into !e
tken 5.34 e-ression#or
"onsi$ertion ;S"le o# -'; re-resents
$eter%inin* t!e %i%u%
t!e ut!orit' "o%-etent o#
to t!e s"le &!i"!
sn"tion is to e
in"re%ents
rt!er t!t t!e st*e to &!i"! t!e $+n"e in"re%ent !s een *i+en.
FI<ATION OF PAY ON REVERSION TO A LOWER POST ORREDUCTION OF
STAGE >F. RS. 27 H 29?6
5.35 I# Go+ern%ent ser+nt is trns#erre$ #ro% !i*!er to lo&er *r$e or -ost s
%esure o# -unis!%ent, t!e "o%-etent ut!orit' %' llo& !i% to $r& n' -' s it %'
$ee% -ro-er sue"t to t!e "on$ition t!t it s!oul$ not e"ee$ t!e %i%u% o# t!e s"le o#
-' o# t!e lo&er *r$e or -ost. In "se &!ere Go+ern%ent ser+nt on ""ount o#
%is"on$u"t or ine##i"ien"' is re$u"e$ to lo&er *r$e or -ost or to lo&er st*e in t!e ti%e2
s"le, t!e "o%-etent ut!orit' s!oul$ "lerl' stte t!e -erio$ #or &!i"! t!e -unis!%ent &oul$
e e##e"ti+e n$ &!et!er, on restortion it s!oul$ o-erte to -ost-one #uture in"re%ents, n$,
i# so, to &!t etent. !e ut!orit' "on"erne$ s!oul$ s-e"i#i"ll' %ention &!et!er t!e
re$u"tion &oul$ !+e t!e "u%ulti+e e##e"t n$ i# t!e in"re%ents &oul$ e $%issile $urin*
t!e -erio$ t!e re$u"tion &s in #or"e. In s!ort t!e "ontents o# t!e or$ers in t!is res-e"t s!oul$
e s-e"i#i" n$ le+e no roo% #or n' $out or e>ui+o"tion.
5.37 Pr!'#i/! a$ +; #*! +# >F.R.%1?6A Go+ern%ent ser+nt o##i"itin* in -ost
$r&s t!e -resu%-ti+e -' o# t!e -ost e"e-t in t!ose "ses &!ere t!e -' !s een restri"te$
un$er F. Rs. n$ . <ut i# t n' st*e t!e -resu%-ti+e -' o# t!e -ost on &!i"! t!e
Go+ern%ent ser+nt !ol$s lien or sus-en$e$ lien is *reter t!n t!e -resu%-ti+e -' o#
t!e o##i"itin* -ost, !e $r&s t!e -resu%-ti+e -' o# t!e -er%nent -ost. !e "ses o# t!ose
Go+ern%ent ser+nts &!o !+e een --ointe$ to "ertin -osts t t!eir o&n re>uest un$er F.
R. 3 re, !o&e+er, e"lu$e$ #ro% t!e -ro+ision o# t!e ltter -rt o# t!e rule.
 5.39 As n o##i"itin* Go+ern%ent ser+nt on -ro"ee$in* on le+e is re+erte$ to !is
sustnti+e -ost, !e is entitle$ to *et !is -' re#ie$ in t!e !i*!er -ost on return #ro% re*ulr
le+e. It so%eti%es !--ene$ t!t t!eir sustnti+e -' !$ in"rese$ in t!e %en2ti%e n$
&!en t!e re#ition o# -' &s $one on return #ro% le+e t!e -' &s #ie$ t !i*!er st*e
t!n &!t t!e' !$ een $r&in* -rior to t!eir -ro"ee$in* on le+e. !e Go+ern%ent !$ n
i%-ression t!t so%e Go+ern%ent ser+nts -ro"ee$e$ on re*ulr le+e $eliertel' %erel' to
+il t!e%sel+es o# t!e #oresi$ ene#it. In or$er to -ut t!e "!e"k *inst t!is
%ni-ultion o# rules t!e Go+ern%ent !+e $e"i$e$ t!t &!en Go+ern%ent ser+nt --lies

#or le+e
t!e ene#itn$
o# t!ere is resono#to-',
t!e re#ition elie+e t!t t!e
t!e *rnt le+e &s
o# re*ulr ein*
le+e %'--lie$ #or inun$er
e re#use$ or$erF.toR.
se"ure
:.
In "ses &!ere t!is -osition is not relise$ in $+n"e or t!e le+e is *rnte$ on
*enuine *roun$s, t!en on re#ition, t!e o##i"itin* -' %' e restri"te$ un$er F. R. so s
to li%it it to t!e -' t!e Go+ern%ent ser+nt &oul$ !+e $r&n, !$ !e not -ro"ee$e$ on
re*ulr le+e. In s!ort, t!e re#ition o# -' on return #ro% re*ulr le+e s!oul$ e $one in
su"! &' so s to $isllo& n in"rese in t!e o##i"itin* -' o+er t!e -' t!e Go+ern%ent
ser+nt &s $r&in* -rior to !is -ro"ee$in* on le+e.
5.4= P!r+al ra#! +; a$ >F. R. %%?6I# Go+ern%ent ser+nt is --ointe$ to o##i"ite
in -ost t!e -' o# &!i"! &s #ie$ t rte -ersonl to not!er Go+ern%ent ser+nt, t!e
"o%-etent ut!orit' %' #i !is -' t n' rte, ut not %ore t!n t!e -' lre$' #ie$.
I# t!e -ost "rries ti%e2s"le -' t!e -' s!oul$ e llo&e$ t t!e %ini%u% o#
t!e s"le n$ in"re%ents s sti-ulte$ t!erein.

5.41 R!#ri"#i+ + +;;i"ia#i a$ >F.R.%3? 6>i?!e -' o# n o##i"itin* Go+ern%ent

ser+nt "n e #ie$ ' "o%-etent ut!orit' t n %ount less t!n t!t $%issile un$er
t!e rules.
>ii? One "lss o# "ses #llin* un$er F. R. is t!t in &!i"! Go+ern%ent Ser+nt
%erel' !ol$s "!r*e o# t!e "urrent $uties n$ $oes not -er#or% t!e #ull $uties o# t!e -ost.
V0r 36 (i) C!-ter I@, Se"tion I o# t!e Mnul o# Au$it Instru"tionsT.

>iii? An O##i"er --ointe$ to !ol$ "urrent "!r*e o# !i*!er -ost is llo&e$, in

ter%s o# F. R. n$ -ro+ision to Se"tion 3 o# t!e Ci+il Ser+nts A"t, 34, -' in !is o&n
*r$e -lus $$itionl -' e>ul to 6W o# !is *r$e -'.
(Estlis!%ent Di+ision O.M. No. 3/63/:2AR3/RI. $te$ 352:2345)

5.42 !e -o&ers "on#erre$ un$er t!e o+e rule "n e eer"ise$ in in$i+i$ul "ses '
s-e"il or$er. !e *enerl --li"tion o# t!is rule &ill e ultr2+ires o# F. R. . In #inn"il
e%er*en"ies n$ on $%inistrti+e "onsi$ertion t!e Go+ern%ent !s, !o&e+er, resorte$ to
t!is rule in *enerl &'. !e W or$ers, &!i"! &ere in #or"e #ro% 3st ul', 345 to 3st
Mr"!, 343 n$ t! Se-te%er 343 n$ t!e len*t! o# ser+i"e #or%ul un$er t!e Re+ision
o# 0' Rules, 343 s %en$e$ #ro% ti%e to ti%e, %' e re#erre$ to in t!is e!l#.
ACTING PROMOTIONS >F. R. %4?6
5.4% 9!en Go+ern%ent ser+nts re trete$ s on $ut' &!ile on "ourse o# instru"tions
or trinin* or in ot!er "ir"u%stn"es stte$ in F.R.4(:)() t!e Lo"l Go+ern%ent %' llo&
"tin* -ro%otion in t!eir -l"es ' *enerl or s-e"il or$ers. It is in -ursun"e o# t!ese
or$ers t!t "tin* -ro%otions re %$e in t!e -l"e o# Go+ern%ent ser+nt un$er*oin*
trin*in* in 0kistn Ar%' Reser+e o# O##i"ers or t!e 0kistn erritoril For"e.
ABSORPTION OF PERSONAL PAY6
5.40 nless t!ere re or$ers to t!e "ontrr' ' t!e "o%-etent ut!orit', t!e -ersonl
-' is re$u"e$ ' n' %ount ' &!i"! t!e re"i-ient7s -' is in"rese$. As soon s t!e
in"rese is e>ul to t!e -ersonl -', it is "ese$ to e $r&n.
PAY OF TEMPORARY POST >F. RS %9 H 0=?6
5.43 9!en te%-orr' -ost is "rete$ n$ it is to e #ille$ ' -erson &!o is not lre$'
Go+ern%ent ser+nt, !e s!oul$ e llo&e$ t!e %ini%u% -' t!t &oul$ e ne"essr' to
se"ure t!e ser+i"es o# -erson "-le o# $is"!r*in* e##i"ientl' t!e $uties o# t!e -ost.
5.44 In "se t!e te%-orr' -ost is su"! s is to e #ille$ ' -erson &!o is lre$' in
Go+ern%ent ser+i"e, its -' s!oul$ e #ie$ #ter tkin* into "onsi$ertion t!e "!r"ter o#
res-onsiilit' o# t!e &ork to e -er#or%e$ n$ t!e eistin* -' o# t!e Go+ern%ent ser+nt o#
sttus su##i"ient to &rrnt !is sele"tion #or t!e -ost.
5.45 9!ile $elin* &it! t!e #ition o# -' in su"! "ses, it s!oul$ e orne in %in$
t!t te%-orr' -osts %' e $i+i$e$ into t&o "te*ories >1? -osts "rete$ to -er#or% t!e
or$inr' &ork #or &!i"! -er%nent -osts lre $' eist in "$re n$ >2? isolte$ -osts
"rete$ #or t!e -er#or%n"e o# s-e"il tsks un"onne"te$ &it! t!e or$inr' &ork &!i"!
ser+i"e is re>uire$ to -er#or%. !e -osts in t!e #irst "te*or' s!oul$ e trete$ s te%-orr'
$$ition to t!e "$re o# ser+i"e n$ t!e !ol$ers o# t!ese -osts s!oul$ $r& -' in t!e ti%e2
s"le o# t!e -ost &it!out n' etr re%unertion. I# n' o# t!ese -osts in+ol+e $e"i$e$
in"rese in &ork n$ res-onsiilit' in "o%-rison &it! t!e $uties o# t!e -rent

"$re *enerll', s-e"il -' %' e sn"tione$ in $$ition.

For t!e se"on$ "te*or' o# -osts, i# t!ese in+ol+e *reter res-onsiilities or in"rese
in &ork s "o%-re$ to t!ose o# t!e -osts in t!e re*ulr line, etr re%unertion %' e
sn"tione$, ut it, in no "se, s!oul$ e"ee$, &it!out t!e s-e"i#i" sn"tion o# t!e Ministr' o#
Finn"e, one2#i#t! o# sustnti+e -' or Rs. 3 $', &!i"!e+er is less.
SCEME OF NATIONAL SCALES OF PAY6
5.47 >a? !e S"!e%e o# t!e Ntionl 0' S"les n$ Allo&n"es n$ ot!er Frin*e
ene#its #or "i+il e%-lo'ees o# t!e Fe$erl Go+ern%ent, -i$ $ire"tl' #ro% t!e Ci+il
esti%tes or #ro% t!e De#en"e Esti%tes, &s intro$u"e$ #ro% t!e 3st Mr"!, 346. n$er
t!e s"!e%e, slr' stru"ture o# t!e "i+il e%-lo'ees &s $i+i$e$ into 66 ste-s Ni Busi$ t
t!e lo&est run* o# t!e !ierr"!', +i. N0S 3 n$ Se"retr' to Fe$erl Go+ern%ent t t!e to-
o# t!e l$$er, +i., N0S 66. No $$ition to or ltertion in t!ese s"les, &s -er%issile
e"e-t &it! t!e --ro+l o# t!e 0ri%e Minister. !e sele"tion *r$es n$ te"!ni"l 0's
$%issile -rior to t!e intro$u"tion o# t!e N0S &ere olis!e$. Ho&e+er, t!e s-e"il -'s
tt"!e$ to "ertin -osts or "ertin in"u%ents in t!e -re2ntionl s"les &ere llo&e$ to e
"ontinue$, un$er "ertin "on$itions.
>&? !e Ntionl S"les o# -' &ere re-l"e$ ' t!e Re+ise$ Ntionl S"les o#
0' &. e. #. 3st M', 34.
VMinistr' o# Finn"e O. M No F. 3(3) I%-. 3/, $te$ 652234T.

>"? !e Re+ise$ Ntionl S"les o# 0' &ere %o$i#ie$ &it! e##e"t #ro% 3st ul',
3453.
VMinistr' o# Finn"e O. M No F. 6(35) R2/53. $te$ 62:23453T
 >:? !e S"!e%e o# <si" 0' S"les &s intr o$u"e$ &it! e##e"t #ro% 3st ul',
345.
VMinistr' o# Finn"e O. M No F. 3(3) I%-/5 $te$ 35252345T.

>!? !e <si" 0' S"les &ere re+ise$ &. e. #. 322345 n$ re s un$er2222

S.NO. E<ISTINGSCALE NEWSCALES

3. 232: :2325:

6. :2362 :623:24

. 5232: :23423

. 23:256 :2662333

. 6235255 26236

:. 2624 62652365

. :26236 2323

5. 426:2333 4223

4. :6264236 525234

3. ::2623 526233

33. 223 432:235

36. 223 426263

3. 5223 3252634

3. 52235 332:265

3. 4226 33:23265

3:. 325266 3232646

3. 3:2362 6:23246

35. 63232: 632342::

34. 623:25 3262

6. 523526 4262:5

63. 62662: 62642

 66. 262: 52625

VFinn"e Di+ision O. M. No. F. 3//l%-2II/5, $te$ 322345)

>;? In "ses o# -ro%otion #ro% lo&er to !i*!er -ost/s"le e#ore t!e intro$u"tion

o# t!ese s"les,
en!n"e$ t!t it t!e -'not
&oul$ o# e
t!eless
senior
t!ne%-lo'ee in t!e
t!e -' t!t s%e
&oul$ s"le
!+e %'
een e #ie$ton$
$%issile !i%soi# !is
-ro%otion to t!e !i*!er -ost/s"le !$ tken -l"e #ter t!e intro$u"tion o# t!ese s"les.
>? Grnt o# Sele"tion Gr$e to Cleri"l 0osts #ro% 3225
>i? W -osts o# Lo&er Di+ision Clerks (<0S2) &ill e -l"e$ in Sele"tion
Gr$e (<0S2).
>ii? !e Senior Clerks (<2:) o# t!e 0ro+in"il Go+ern%ents &ill e
llo&e$ <0S2 n$ W -osts e -l"e$ in Sele"tion Gr$e (<0S24).
>iii? W -osts o# --er Di+ision Clerks (<0S2)1 &ill e -l"e$ in Sele"tion
Gr$e (<0S24).
>*? Grnt o# Sele"tion Gr$e to Assistnts in Fe$erl Se"retrit.
W -osts o# Assistnts in Fe$erl Se"retrit &ill e -l"e$ <0S23 in -l"e o#
eistin* 6W -osts in <0S23.
>i? Grnt o# A$+n"e In"re%ents to o##i"ils #or -osessin*/ttinin* !i*!er e$u"tionl
>uli#i"tions.
NO. OF ADVANCE INCREMENTS FOR OBTAINING6

Ma#ri" a#l!a# FAFS" a#l!a# BABS" a#l!a# MAMS" a#l!a#

2: Di/. 2: Di/. 2: Di/. 2: Di/.

(i)9!ere t!e 3 6
-res"rie$
>uli#i"tion is
non2Mtri"

(ii)9!ere
-res"rie$t!e Nil 3 6
>uli#i"tion
is Mtri"

(iii)9!ere t!e Nil Nil 3 6

-res"rie$
>uli#i"tion is
FA/F. S".
 (i+)9!ere t!e Nil Nil Nil 3
-res"rie$
>uii#i"tion is
<. A/<. S".

>? En*ineers n$ Do"tors &ill lso e llo&e$ #our $+n"e in"re%ents in "se
t!e' -ossess or ">uire -ost2Gr$ute $e*ree in t!eir rele+nt #iel$ #or &!i"! t!e' !+e not
een llo&e$ n' >uli#i"tion -'.
>? !e $+n"e in"re%ent/in"re%ents &ill e llo&e$ t t!e ti%e o# re"ruit%ent
or ">uirin* !i*!er >uli#i"tion $urin* ser+i"e. In "ses &!ere t!e e%-lo'ee is lre$' t t!e
%i%u% o# !is -' s"le, !e &oul$ e llo&e$ re>uisite nu%er o# in"re%ents s -ersonl
-' to e sore$ on %o+in* o+er/-ro%otion to !i*!er -' s"le.
UNIFORM DATE OF INCREMENT6
5.49 !e nnul in"re%ents in t!e <si" 0' S"les ""rue onl' on t!e #irst $' o# t!e
%ont! o# De"e%er #ollo&in* t!e "o%-letion o# t lest si %ont!s o# su"! ser+i"e t t!e
rele+nt st*e in t!t s"le s "ounts #or in"re%ents un$er t!e or$inr' rules. !is is sue"t
to t!e rules re*r$in* &it!!ol$in* o# in"re%ents.
MOVING OVER TO NE<T IGER BASIC PAY SCALE6
5.5= >a? I# Go+ern%ent ser+nt $r&in* -' in t!e <0S 3 to 3 re"!es t!e %i%u%
o# t!e s"le n$ is "lssi#ie$ t lest s =Goo$\ in t!e lst t!ree Annul Con#i$entil Re-orts
!e &ill e llo&e$ t!e net !i*!er <si" S"le o# -' &.e.#. t!e First De"e%er o# t!e net
'er.An e%-lo'ee &!o is $uste$ in or &!ose si" s"le is <0S 3 &ill e llo&e$ to %o+e
o+er, on t!e s%e "on$itions 222
VFinn"e Di+ision O.M No 3(6) NG I%- 33/3. $te$.6: t! De"e%er, 34T

>&? !e #ition o# -' in t!e !i*!er s"le &ill e $one t t!e st*e net o+e t!e
%i%u% o# t!e lo&er s"le.
5.51 >a? !e "i+il ser+nt in <0S23: to 34 &ill e llo&e$ to %o+e o+er to t!e net
!i*!er <si" 0' S"les #ro% t!e 3st De"e%er o# t!e 'er #ollo&in* t!e 'er in &!i"! t!e'
re"! t!e %i%u% o# t!e <si" 0' S"le sue"t to t!e #ollo&in* "on$itions222
>i? Cses o# Mo+e2O+e r o# e%-lo'ees #ro% <S23: to <S23 n$ #ro% <S23
to <S235 &oul$ e s"rutinie$ n$ re"o%%en$e$ ' t!e Mo+e2O+er Co%%ittee "onstitute$
s #ollo&s.
MINISTRIESDIVISIONS6----

>a?A$$itionl Se"retr' or oint Se"retr'(i# t!ere is no A$$itionl C!ir%n

Se"retr')

>&?oint Se"retr'/De-ut' Se"retr' o# t!e A$%inistrti+e Me%er

Di+ision/Ministr'.
 >"? oint Se"retr' (in "se o# %o+e2o+er #ro% <235 to <234 n$ Me%er
#ro% <234 to <26) De-ut' Se"retr' (in "se o# %o+e o+er #ro% <2
3: to <23 n$ <23 to <235) o# Finn"e Di+ision.

ATTACED DEPARTMENTSSUBORDINATE OFFICES6

() A$$itionl Se"retr' or oint Se"retr' o# t!e A$%inistrti+e C!ir%n

Ministr'/Di+ision.

() An o##i"er o# t!e De-rt%ent !ol$in* -ost in <0S26 or t lest Me%er

in <0S234 i# t!ere &ill e no o##i"er in <26 (in res-e"t o# "ses o#
Att"!e$ De-rt%ents)
OR
He$ o# t!e suor$inte o##i"e "on"erne$ (in res-e"t o# "ses o#
Suor$inte O##i"es).

(") oint Se"retr' (in "se o# %o+e o+er #ro% <235 to <234 n$ Me%er
#ro% <234 to <26) De-ut' Se"retr'(in "se o# %o+e o+er #ro% <2
3: n$ <23 n$ #ro% <23 to <235 o# t!e Finn"e Di+ision)

VFinn"e Di+ision O. M No F 3(56) R. /5, $te$ 22345:T

!e "ses &oul$ t!en e -ro"esse$ ' t!e Estlis!%ent Di+ision to otin --ro+l
o# t!e "o%-etent ut!orit'.
>ii? For %o+e o+er to <0S235 t!e e%-lo'ees s!oul$ !+e "o%-lete$ t lest
#i+e 'ers o# ser+i"e in <0S23. Ser+i"e ren$ere$ in -' s"les elo& <0S23 &ill e
"o%-ute$ ""or$in* to t!e eistin* #or%ul.
>iii? For %o+e2o+er to <0S23, n$ <235 t!e e%-lo'ee s!oul$ !+e erne$
#ro% +er*e to *oo$ re-or ts &it!out n' $+erse re%r ks $urin* t!e lst #i+e 'ers,
in"lusi+e t!e 'er o# %o+e2o+er.
>i/? !e "ses o# %o+e o+er o# e%-lo'ees #ro% <0S235 to 34 n$ #ro% <0S2
34 to 6 &ill e s"rutinie$ n$ re"o%%en$e$ ' Sele"tion Co%%ittee "onsistin* o#
Se"retr' o# t!e $%inistrti+e Ministr' "on"erne$ n$ re-resentti+e e"! o#
Estlis!%ent n$ Finn"e Di+isions not elo& t!e rnk o# oint Se"retr'. Ho&e+er, in "se
o# Estlis!%ent Di+ision, t!e Sele"tion Co%%ittee %' e !e$e$ ' n A$$itionl
Se"retr'. !e "ses &oul$ t!en e -ro"esse$ ' t!e Estlis!%ent Di+ision to otin t!e
--ro+l o# t!e "o%-etent ut!orit'.
>/? !e eli*iilit' o# t!e e%-lo'ees #or %o+e o+er to <0S234 to 6 &oul$ e
sue"t to t!eir !+in* "o%-lete$ t!e len*t! o# ser+i"e o# 36 'ers n$ 3 'ers res-e"ti+el'
in <0S23 n$ o+e. Ser+i"e ren$ere$ in s"les elo& <0S23 &ill e "o%-ute$ ""or$in*
to t!e eistin* #or%ul.
 >/i? For %o+e2o+er to <0S234, t!e e%-lo'ee s!oul$ !+e erne$ *enerll'
*oo$ re-orts n$ #or %o+e2o+er to <0S26, t lest *oo$ or !i*!er re-orts &it!out n'
$+erse entr' $urin* t!e lst #i+e 'ers in"lusi+e o# t!e 'er o# %o+e2o+er.
>/ii? In "se n e%-lo'ee #ils to #ul#il t!e "on$ition -res"rie$ in (iii) to (+i)
o+e, s t!e "se %' e, !e s!ll &it t t!e %i%u% o# t!e -' s"le till !e !s erne$ in
su""ession t!e re>uisite nu%er o# re-orts o# t!e re>uire$ stn$r$ &it!out $+erse entr', n$
!is %o+e o+er s!ll tke e##e"t #ro% 3st De"e%er o# t!e 'er in &!i"! lst su"! re-ort is
erne$.
>/iii? !e %o+e o+er s!ll not e "onstrue$ to e -ro%otion to t!e -ost o#
!i*!er <si" 0' S"le, ut t!e !i*!er -' s"le &ill e trete$ to e n etension o# t!e
eistin* <si" 0' S"le o# t!e -ost !el$ ' t!e e%-lo'ee. !ere#ore, t!e in"i$en"e o# %o+e
o+er s!ll not e noti#ie$.
>i(? !e -' o# e%-lo'ees &!o re llo&e$ t!e %o+e o+er s!ll e #ie$t t!e
st*e net o+e t!eir eistin* -' in t!e lo&er s"le. No -re%ture in"re%ent &ill e
$%issile
>(? In "se o# %o+e o+er to <26 no Entertin%ent Allo&n"e, Senior 0ost
Allo&n"e, Resi$en"e Or$erl'/Or$erl' Allo&n"e or n' ot!er #rin*e ene#its s!ll e
$%issile to t!e e%-lo'ees.
>(i? !e e%-lo'ee llo&e$ to %o+e o+er s!ll not e entitle$ to n' "!n*e in
rentl "eilin*. !e !ouse rent llo&n"e, &!i"! is "l"ulte$ &it! re#eren"e to t!e %ini%u%

o# t!eo#rele+nt
s"le t!e -ostsi" s"let!e
to &!i"! s!ll "ontinueori*inll'
e%-lo'ee to e -'le on t!e sis o# t!e %ini%u% o# t!e
elon*sT.
>(ii? !e e%-lo'ees s!ll not e llo&e$ t&o su""essi+e %o+e2o+er.Ho&e+er,
i# n e%-lo'ee !+in* %o+e$ o+er to -rti"ulr s"le, is suse>uentl' -ro%ote$ to -ost
"rr'in* t!e s%e s"le, !e %' *in e"o%e eli*ile #or #urt!er %o+e o+er.
>(iii?!ose &!o e"o%e eli*ile #or %o+e2o+er $urin* t!e "urren"' o#
"len$r 'er eit!er e"use o# t!e *rnt o# Sele"tion Gr$e, *rnt o# $+n"e in"re%ents,
re#ition o# -' or -ro%otion et". s!ll e llo&e$ %o+e2o+er #ro% 3st o# t!e %ont! o#
De"e%er &!i"! #ollo&s i%%e$itel' t!ere#ter -ro+i$e$ t!t ot!er "on$itions on t!e sue"t
re #ul#ille$.
VFinn"e Di+ision O.M No F. 3(56) R./5.$te$ 3st nur', 345:.T

>&? Cri#!ria ;+r M+/! +/!r. An e%-lo'ee %ust #ul#il t!e #ollo&in*
re>uire%ents #or %o+e o+er to -' s"les 3, 35, 34 n$ 6, s t!e "se %' e
>i? He s!oul$ e re*ulr %e%er o# t!e ser+i"e "$re or -ost "on"erne$ n$
s!oul$ !+e "o%-lete$ t!e #ollo&in* len*t! o# ser+i"e to -ost in t!e -' s"le in &!i"! !e
is to %o+e o+er
<235............................... ers.
<234..............................36 ers.
<26.............................. 3 ers.
!e ser+i"e ren$ere$ ' n e%-lo'ee on re*ulr sis in ot!er *o+ern%ent $e-rt%ents
un$er t!e Fe$erl/0ro+in"il Go+ern%ents %' e in"lu$e$ in t!e len*t! o# ser+i"e sue"t to
t!e #ollo&in* "on$itions222
>ii? !ere is no rek in ser+i"e et&een t!e -erio$ o# -re+ious ser+i"e
ren$ere$ ' n e%-lo'ee in ot!er *o+ern%ent $e-rt%ents, un$er t!e Fe$erl or 0ro+in"il
Go+ern%ents n$ t!e ser+i"e ren$ere$ ' !i% in t!e eistin* Fe$erl Go+ern%ent
$e-rt%ent n$ t!t !is -re+ious ser+i"e in ot!er Go+ern%ent $e-rt%ents !s een "ounte$
to&r$ #ition o# -' in t!e ne&/eistin* Fe$erl Go+ern%ent $e-rt%ent &it! t!e --ro+l
o# t!e "o%-etent ut!orit'.
>iii? !e -erio$ o# le+e &it!out -' s!oul$ e e"lu$e$ in "l"ultin* totl
ser+i"e re>uire$ #or %o+e o+er.
VFinn"e Di+ision O.M No F.3 (6)2R 5 $te$ 3:242345.T

>i/? His "on#i$entil re-orts #or t!e lst #i+e 'ers in t!e eistin* -ost/-'2
s"le re #ree #ro% $+erse re%rks n$2222
>a? re +er*e to *oo$ in t!e "se o# %o+e2o+er to s"le 3 n$ 351
>&? re *enerll' *oo$ in t!e "se o# %o+e2o+er to s"le 34 n$ t lest
*oo$ or o+e #or %o+e2o+er to <0S26
>/? No -enlt' un$er t!e rele+nt rules &s i%-ose$ on !i% $urin* t!e lst
#i+e 'ers.

>/i? He !s not re"!e$ !is -resent -' s"le ' %o+e2o+er.

>/ii? Sue"t to #ul#il%ent o# t!e "on$itions %entione$ in t!e -re"e$in*
-r*r-!s %o+e o+er &oul$ e $%issile #ro% 3st De"e%er o# t!e 'er #ollo&in* t!e 'er
in &!i"! !e re"!e$ t!e %i%u% o# !is si" -' s"le.
>/iii? !e Sele"tion Co%%iltee/Mo+e2o+er Co%%ittee %' -ost-one
"onsi$ertion o# "se
>a? I# t!e o##i"er is on lon* le+e or is un$er sus-ension, or $is"i-linr'
"tion is -en$in* *inst !i% or !e is on $e-uttion ro$ or -oste$ to n e2"$re -ost
ro$1 or
>&? His CR $ossier is in"o%-lete or so%e ot!er in#or%tion is &ntin*.
I# "se &s -ost-one$ n$ t!e e%-lo'ee "on"erne$ is suse>uentl' llo&e$ %o+e o+er t!is
&ill e llo&e$ &it! i%%e$i te e##e"t in "ses "o+ere$ un$er su2-r >i? o+e n$ t!e
>uli#'in* -erio$ #ro% t!e $te t!e %o+e o+er &s $ue to t!e "tul $te o# %o+e o+er
s!ll "ount to&r$s in"re%ents in #ition o# -'. I# t!e "se &s -ost-one$ un$er su2-r
>ii? o+e, %o+e o+er s!ll e llo&e$#ro% t!e $te t!e %o+e o+er &s $ue.
VAnneure to t!e Ministr' o# Finn"e O. M.$te$ 3232345:T.

>i(? In or$er to ensure e-e$itiou s #inlistion o# %o+e o+er "ses t!e #ollo&in*
-ro"e$ure &ill e $o-te$ 222
>a?All "ses o# %o+e2o+er o# o##i"ers u-to <0S26, irres-e"ti+e o# t!e
Ser+i"e2Grou- to &!i"! t!e' elon*, &oul$ e -ro"esse$ ' t!e
Miniseries/Di+isions/De-rt%ents &!ere t!e e%-lo'ees re &orkin*. !e "on#i$entil re"or$
o# t!e o##i"er, i# not +ille, %' e otine$ #ro% t!e "on"erne$ Ministries/Di+isions
$%inisterin* t!e Ser+i"e/C$re/Grou-.
>&? !e "ses o# Go+ern%ent ser+nts &!o re -oste$ in or re on $e-uttion
to t!e Cor-ortions/Autono%ous <o$ies &oul$ e -ro"esse$ ' t!e 7-rent Go+ern%ent
De-rt%ents, #ter &!i"! t!e' &ill e llo&e$ to %o+e2o+er to t!e net -' s"le.
>"? Cses o# %o+e2o+er #ro% <0S23: to <23 n$ <0S23 to <235 %' e
--ro+e$ ' t!e Se"retries o# t!e $%inistrti+e Ministries/Di+isions on t!e
re"o%%en$tions o# t!e Mo+e2o+er Co%%ittee. !e' &ill not e re#erre$ to t!e
Estlis!%ent Di+ision #or otinin* --ro+l o# t!e "o%-etent ut!orit'.
>:? Cses o# %o+e o+er #ro% <0S 235 to <0S234 n$ <0S234 to <0S26 #ter
ein* -ro"esse$ ' t!e Sele"tion Co%%ittee &oul$ e re#erre$ to t!e Estlis!%ent Di+ision
#or otinin* --ro+l o# t!e "o%-etent ut!orit' to llo& %o+e o+er in
t!ese "ses.
VMinistr' o# Finn"e O. M No F I (56)/R2/5. $te$ 34262345:T

>!? !e "ses o# %o+e o+er o# Fe$erl Go+ern%ent Ser+nts ser+in* in t!e

0ro+in"es to <0S234 ? 6 &oul$ e -ro"esse$ ' t!e 0ro+in"il Go+ern%ents &!ere t!e'
re ser+in*.!ere#ter t!e' &oul$ e su%itte$ to t!e Estlis!%ent Di+ision #or --ro+l.
Mo+e2o+er u-to <0S235 %' e --ro+e$ ' t!e 0ro+in"il Go+ern%ents.
VMinistr' o# Finn"e O. M No F I(6)R2/5:. $te$ 62332345:T

FI<ATION OF PAY ON PROMOTION6

5.52 >i? In "ses o# --oint%ent #ro% one -ost to not!er -ost "rr'in* <0S 6 to 34,
&!ere t!e st*e in t!e <si" S"le o# 0' o# t!e ot!er -ost net o+e t!e sustnti+e -' in
t!e #irst -ost, *i+es -' in"rese e>ul to, or less t!n #ull in"re%ent, t!e initil -' in t!e
<si" S"le o# 0' o# t!e ot!er -ost, &ill e #ie$ #ter llo&in* -re%ture in"re%ent in t!e
<si" S"le o# 0' o# t!e ot!er -ost.
>ii? In "ses o# Go+ern%ent ser+nts --ointe$ to -osts in <0S26 n$ o+e, on
"o%-letion o# t!e %ini%u% len*t! o# ser+i"e -res"rie$ #or t!e rele+nt s"le o# -' in t!e
s"le o# !i*!er -ost &ill e #ie$ t t!e net st*e. <ut i# t!e %ini%u% len*t! o# ser+i"e
-res"rie$ #or -osts in <0S234 n$ o+e !s not een "o%-lete$ t!e -' &ill e #ie$ t t!e
%ini%u% o# t!e s"le o# -ost n$ #or t!e -ur-oses o# $r&l o# in"re%ent in t!e s"le o# -ost
n$ #or t!e -ur-oses o# $r&l o# in"re%ent in t!e s"le t!e ser+i"e in t!t s"le &ill "ount
onl' #ro% t!e $te o# "o%-letion o# t!e -res"rie$ len*t! o# ser+i"e.
>iii? !e %ini%u% len*t! o# ser+i"e -res"rie$ #or -ur-oses o# $r&l o# -' n$
in"re%ents on -ro%otion to -osts "rr'in* <234 n$ o+e is s #ollo&s2222
<234...................... 36 'ers in <23 ? o+e
<26...................... 3 'ers in <23 ? o+e
<263...................... 66 'ers in <23 ? o+e
<266...................... 66 'ers in <23 ? o+e
VMinistr' o# Finn"e O.M No F. 6(3) R26/5 $te$ 2332345T
 5.5% 9!ere Go+ern%ent ser+nt $r&in* -' u- to <0S235 !s %o+e$ o+er to
!i*!er <.0. s"le n$ !is -' #ie$ ""or$in* to t!e -res"rie$ -ro"e$ure n$ t!en lter on !e
is -ro%ote$ to t!t <si" 0' S"le !is -' &ill e en!n"e$ ' one st*e.
5.50 >i? &!ere "i+il ser+nt is not --ointe$ #ro% one -ost to not!er, ut onl' "!n*e
o# s"le is in+ol+e$, initil -' in t!e !i*!er s"le &ill e #ie$ t t!e st*e net o+e t!e
-' $%issile in t!e lo&er s"le s on t!e e+e o# trns#er to t!e !i*! s"le. !e "se o#
u-*r$tion o# -osts, --oint%ent to Sele"tion Gr$e -osts ot!er t!n Se"tion O##i"ers n$
%o+e2o+er #ro% lo&er to !i*!er <si" 0' S"le &ill e *o+erne$ ' t!ese or$ers.
VMininstr' o# Finn"e O.M. No.542 R/53 $te$ 62323453.T

>ii? In "ses &!ere n e%-lo'ee, e#ore re"!in* t!e %i%u% o# <si" S"le o#
0', is -ro%ote$ to !i*!er <si" S"le o# 0' et&een 6n$ une n$ t! No+e%er o#
"len$r 'er %', t !is o-tion, *et !is -' in t!e !i*!er s"le re#ie$ #ro% 3st De"e%er, o#
t!e o+e 'er o# -ro%otion &it! re#eren"e to !is -resu%-ti+e -' on t!t $te in t!e -re2
-ro%otion s"le.
VMinistr' o# Finn"e O. M No F. (6) G. I%-. 3/ $te$ 323234. F. (6) () I%-. 3/5 $te$ 6 22345
n$ R26/53 D' No. II5/R26/53 $te$ 323623453 n$ No. F. l (4) R2(A)/5 $te$ 3522345T.

FRINGE BENEFITS UNDER TE BASIC PAY SCALES6

5.53 +'! R!# All+8a"! .All e%-lo'ees not -ro+i$e$ &it! Go+ern%ent
""o%%o$tion n$ -oste$ t t!e #ollo&in* sttions re entitle$ to !ouse rent llo&n"e t
t!e rtes in$i"te$ *inst e"!2

() Isl%$, R&l-in$i, 8r"!i, W o# t!e %ini%u% o# t!e rele+nt

L!ore, 0es!&r, Buett, H'$er$ <0S.
(in"lu$in* 8otri) Multn n$ Fisl$.

() All ot!er -l"es. W o# t!e %ini%u% o# t!e rele+nt <0S.

VMinistr' o# Finn"e O. M No F6(4) R2/53 $te$ 62:23453, Ministr' o# Finn"e O. M. No. F. (l6)2R2/56
$te$ 32:23456 n$ Ministr' o# Finn"e O. M. No. F. 32I%-. 33/5 $te$ 322345T.

5.54 !e $r&l o# House Rent Allo&n"e is re*ulte$ s un$er

>i? !e llo&n"e is $%issile to Fe$erl Go+ern%ent e%-lo'ees li+in* in

-ri+te !ouses s re o&ne$ ' t!e%sel+es, t!eir &i+es, relti+es or #rien$s.

>ii? I# ot! !usn$ n$ &i#e re Go+ern%ent ser+nts n$ resi$in* to*et!er t t!e
s%e sttion in Go+ern%ent resi$en"e llotte$ to one o# t!e%, llo&n"e is not $%issile
to t!e ot!er.
K>iii?In "se t (ii) o+e i# none o# t!e% !s een -ro+i$e$ &it! Go+ern%ent
resi$en"e n$ ot! re -oste$ t s-e"i#ie$ sttion, t!e !ouse rent llo&n"e s!ll e
$%issile to ot! o# t!e%. 0ostin* o# one o# t!e -rtners (i. e. !usn$ or &i#e) t
R&l-in$i n$ t!e ot!er t Isl%$ s!ll e trete$ s -ostin* t one -l"e\.
VFinn"e Di+ision O. M. No. F (56)2R 3/42D. 66/5, $te$ 64223453T
 >i/? A Go+ern%ent ser+nt, &!o &s llotte$ Go+ern%ent ""o%%o$tion, ut
surren$ere$ it, is eli*ile to $r& t!e Allo&n"e #ro% t!e $te o# +"tion o# t!e Go+ern%ent
resi$en"e.
>/? 9!ere Go+ern%ent resi$en"e is o##ere$ n$ is $e"line$ ' Go+ern%ent
ser+nt on -ersonl *roun$s, !e &ill e -i$ t!e llo&n"e.
>/i? E+en i# Go+ern%ent ser+nt is not eli*ile #or Go+ern%ent ""o%%o$tion
on t!e Estte O##i"e 0ool n$ is resi$in* in !is o&n !ouse, !e is entitle$ to t!e llo&n"e.

>/ii? !e un%rrie$ sons n$ $u*!ters, entitle$ to Go+ern%ent resi$en"e, ut

resi$in* &it! t!eir -rents in ""o%%o$tion -ro+i$e$ to t!e ltter ' t!e Go+ern%ent re
entitle$ to t!e llo&n"e sue"t to sus-ension o# t!eir title to Go+ern%ent resi$en"e. !is
"n e
re+i+e$ #ro% $te &!en t!e' ele"t not to $r& t!e llo&n"e.
>/iii? !e Go+ern%ent e%-lo'ees li+in* &it! t!eir relti+es/#rien$s, et". in !ouses
-ro+i$e$ to t!e ltter ' t!e Go+ern%ent re entitle$ to t!e llo&n"e sue"t to t!e
-er%ission o# t!e s!rin* o# Go+e%%ent ""o%%o$tion ein* otine$ #ro% t!e Estte
O##i"e.
>i(? In t!e e+ent o# unut!orie$ o""u-tion o# Go+ern%ent resi$en"e in
sulettin* "se resultin* in t!e #or#eiture o# t!e Go+e%%ent resi$en"e, neit!er t!e llottee nor
!e &!o &s in unut!orie$ o""u-tion is entitle$ to t!e llo&n"e till t!eir entitle%ent is
restore$ ' t!e Estte O##i"e.
VA%en$e$ +i$e Finn"e Di+ision O. M. No. F. (3)2G. (i)/, $te$ 6233234.T
>(? !e Go+ern%ent ser+nts on trinin* ro$ &ill "ontinue to $r& House
Rent Allo&n"e s &oul$ !+e een $%issile to t!e%, ut #or trinin* ro$.
VFinn"e Di+ision O. M. No. F. () R23/5, $te$ 22345T.

5.55 >i? R!i:!"!-O;;i"! C+/!$a"! All+8a"!.All e%-lo'ees -oste$ t Isl%$,

8r"!i, L!ore, 0es!&r, Buett, R&l-in$i, H'$er$ (in"lu$in* 8otri), Multn n$
Fisl$ n$ not resi$in* &it!in t!eir &ork -re%ises re entitle$ to t!e Con+e'n"e
Allo&n"e s #ollo&s

() Con+e'n"e Allo&n"e Rs.2

() Motor C'"le Mintenn"e Allo&n"e Rs.3/2

(") Cr Mintenn"e Allo&n"e Rs.65/2

($) Not %intinin* "r n$ in re"ei-t o# -' not less Rs.3/2

t!n Rs. 3:/2 -. %.

>ii? Motor C'"le Mintenn"e Allo&n"e is $%issile to n e%-lo'ee &!o

%intins %otor "'"le/s"ooter n$ $r&s -' o# not less t!n Rs.5/2 n$ not %ore t!n
Rs.3:/2 -er %ont!. Motor "r %intenn"e llo&n"e is $%issile to n e%-lo'ee &!o
$r&s -' o# not less t!n Rs.3: -.% n$ o+e n$ -ossesses %otor "r re*istere$ in
!is/!er o&n n%e or in t!e n%e o# !is/!er s-ouse n$ not #or "o%%er"il -ur-oses. !is
llo&n"e &ill e $%issile onl' to one o# t!e s-ouses n$ not to ot!, in res-e"t o# t!e
s%e +e!i"le.
VFinn"e Di+ision O. M. No. F. 3(3) I%-. 3/, $te$ 652234.T
VFinn"e Di+ision O. M. No. F. () R. /53, $te$ 62:23453.T
VFinn"e Di+ision O. M. No. F. 3// I%-. 33/5, $te$ 322345.T

>iii? Resi$en"e2O##i"e Con+e'n"e All o&n"e is $%issile #ro% t!e $te o#

-ur"!se o# t!e +e!i"le ut "tul -'%ent e*ins onl' #ter re*istrtion o# t!e +e!i"le.
VFinn"e Di+ision O M No F. (3) R23/5, $te$ 352362345T

>i/? !e Go+ern%ent ser+nts +ilin* t!e%sel+es o# t!e #"ilit' o# "!rtere$

uses/&*ons re not entitle$ to t!e llo&n"e.
VFinn"e Di+ision O. M. No. F. () R236/: $te$ 64252344 n$ No. 452R236/4, $te$ 6232344T.

>/? !e Resi$en"e O##i"e2Con+e'n"e Allo&"e &ill e in$ee$ in reltion to

"ost o# li+in* &.e.#. 3 st ul', 345:.!e %ount o# Resi$en"e2O##i"e Con+e'n"e Allo&n"e
$%issile s stte$ o+e %ulti-lie$ ' t!e in$e --li"le to !i% #ro% ti%e to ti%e.
VMinistr' o# Finn"e O.M No F 3(36) I%-. 33/5:. $te$ 3 st ul', 345.T

5.57 O##i"ers <266 n$ A$$itionl Se"retries, &!o $o not $r& "r %intenn"e
llo&n"e, re entitle$ to #ree use o# st## "r #or o##i"il n$ -ri+te -ur-oses. !is
"on"ession is sue"t to re"o+er' o# In"o%e #ro% t!e%1 W o# t!e totl runnin* n$
%intenn"e "!r*es o# t!e st## "r sue"t to %i%u% o# Rs. 6 &ill e $$e$ to t!eir
slr'.
VCinet Di+ision O.M No l/:/2Cor$ I $te$ 2234T

5.59 S!i+r P+# All+8a"!. !e Senior 0ost Allo&n"e is $%issile t t!e #ollo&in*
rtes

<0S26 Rs.6-er%ont!

<0S263 Rs.-er%ont!

<0S266 Rs.:-er%ont!

5.7= !e Senior 0ost Allo&n"e is trete$ s -rt o# -' #or t!e -ur-ose o# $r&l o#
le+e slr' $urin* le+e on #ull -'/!l# -' in"lu$in* le+e -re-rtor' to retire%ent.
VFinn"e Di+ision O. M. No. F. 6(33) I%-. 3/ $te$ 2234T

5.71 E#!r#ai!# All+8a"!. Entertin%ent Allo&n"e &ill e $%issile t t!e

#ollo&in* #ie$ rtes to o##i"ers $r&in* -' in <26 to <266

<26 Rs.-er%ont!

<263 Rs.-er%ont!
 <266 Rs.:-er%ont!

5.72 N+-Pra"#ii All+8a"!.!e eistin* rtes o# Non20r"tisin* Allo&n"e !+e

een re+ise$ s un$er

Do"tors $r&in*-'in<23?<235 Rs.-.%.

Do"tors $r&in*-' in <234?o+e Rs.-.%.

!e o+e Non20r"tisin* llo&n"e &ill e $%issile in ll "ses &!ere $o"tor is not

llo&e$ -ri+te -r"ti"e.
Do"tors -oste$ in rurl res elo& o&n Co%%ittee le+el, n$ llo&e$ -ri+te
-r"ti"e &ill e *i+en 0r"ti"e Co%-enstor' Allo&n"e t t!e rte o# Rs.6 -er %ont! #or
%le $o"tors n$ Rs. -er %ont! #or #e%le $o"tors.
5.7% T!a"*i All+8a"!. e"!in* llo&n"e t t!e rte o# Rs.3 -.%. &ill e
llo&e$ to >uli#' Hi*! S"!ool e"!ers &!o te"! si"/nturl s"ien"es.
unior Instru"tors in 0ol'te"!ni"s &!o -ossess e"!ni"l te"!ers Di-lo% &ill e
llo&e$ e"!in* Allo&n"e t t!e rte o# Rs.3 -er %ont!.
Do"tors &!o te"! si" s"ien"es in Me$i"l Colle*es &ill e llo&e$ e"!in*
Allo&n"e t t!e rte o# Rs. -er %ont!.

5.70 C*ar! All+8a"!. C!r*e Allo&n"e to 0rin"i-ls o# Colle*es n$

0ol'te"!ni"s &ill e $%issile t t!e #ollo&in* rtes

()0rin"i-ls o# De*ree Colle*e/Colle*e o# Rs. 6 -. %.

e"!nolo*'

()0rin"i-ls o# Inter%e$ite Colle*es/ Rs. 3 -. %.

0ol'te"!ni"s

5.73 War:! All+8a"!. e"!ers &!o re ssi*ne$ t!e $ut' o# Hostel 9r$ens in
Colle*es n$ 0ol'te"!ni"s &ill e llo&e$ 9r$en Allo&n"e o# Rs.3 -er %ont!.

5.74 D!i All+8a"!. En*ineers !ol$in* ni+ersit' $e*ree in en*ineerin* n$

&orkin* #ull ti%e in t!e Desi*n O##i"es &ill e llo&e$ Desi*n Allo&n"e t t!e #ollo&in*
rtes222

En*ineers$r&in*-'in<23 Rs.-.%.

En*ineers$r&in*-'in<235 Rs.-.%.

En*ineers$r&in*-'in<234 Rs.:-.%.
 En*ineers$r&in*-'in<26 Rs.-.%.

5.75 'ali;i"a#i+ All+8a"!. S.A.S. A""ountnts &ill e llo&e$ Buli#i"tion

Allo&n"e o# Rs.3 -er %ont! on >uli#'in* t!e SAS or e>ui+lent e%intion. !is
llo&n"e &ill "ontinue to e $%issile s se-rte entit' e+en #ter t!eir -ro%otion to
!i*!er -osts.
5.77 P!r;+ra"! E/al'a#i+ All+8a"!.Au$it O##i"ers &orkin* in t!e 0er#or%n"e
E+lution Cell &ill e llo&e$ 0er#or%n"e E+lution Allo&n"e t t!e #ollo&in* rtes

<3n$<235 Rs.-.%.

<234n$<26 Rs.-.%.

5.79 R!!ar"* All+8a"!. Reser"! Allo&n"e t t!e rte o# 6W o# t!e -' sue"t to
%i%u% o# Rs. 5 -.%. &ill e llo&e$ to t!e e%-lo'ees in <0S23: n$ o+e, $e-lo'e$
e"lusi+el' on reser"! &ork, ot! #iel$ o##i"ers n$ t!ose e%-lo'e$ e"lusi+el' #or t!e
Reser"! Or*nitions. !is llo&n"e &oul$ e $%issile to e%-lo'ees o# su"! reser"!
or*nitions &!i"! re -er#or%in* -urel' reser"! &ork n$ !+e een so re"o*nie$ ' t!e
Finn"e n$ t!e Estlis!%ent Di+isions.
5.9= D!'#a#i+ All+8a"!.Ci+il ser+nts &!ile on $e-uttion to #orei*n ser+i"e in
0kistn &ill e llo&e$ De-uttion Allo&n"e t t!e rte o# 3W o# t!e %ini%u% o# t!eir
<si" 0' S"le
5.91 M!:i"al All+8a"! . Me$i"l Allo&n"e t t!e rte o# Rs. -er %ont! &ill e
llo&e$ to t!e e%-lo'ees o# <0S23 to <0S23 inste$ o# t!e rei%urse%ent o# t!e "ost o#
%e$i"ines -ur"!se$ ' t!e e%-lo'ees s out$oor -tients. !e #"ilit' o# in2$oor tret%ent
&ill "ontinue to e $%issile.
SPECIAL ALLOWANCE FOR DEPUTY SECRETARIES6
5.92 >i? S-e"il Allo&n"e t #ie$ rte o# Rs. -er %ont! &ill e llo&e$
inste$ o# t t!e rte o# 6W o# -' sn"tion +i$e Finn"e Di+ision O.M. No. F. 3() R
/5 $te$ t!e 5t! De"e%er, 345, to !ol$ers o# t!e -ost o# De-ut' Se"retr' n$
e>ui+lent &orkin* in t!e Fe$erl Se"retrit in"lu$in* 0resi$ent/0ri%eMinister/Ntionl
Asse%l' n$ Sente Se"retrit &.e.#. 3st ul', 345. !e eistin* De-ut' Se"retries
n$ e>ui+lent in <234 lre$' $r&in* s-e"il llo&n"e t 6W o# -' &ill "ontinue to
$r& t t!e s%e rte, t!e %ount o# t!eir s-e"il llo&n"e &oul$ e #roen t t!e rtes
$%issile on t! une, 345 s -ersonl to t!e% #or so lon* s t!e' !ol$ t!e -ost in <2
34 n$ re%in -oste$ in t!e Se"retrit.
>ii? S-e"il. Allo&n"e &oul$ e $%issile e+en on %o+e2o+er to <0S26 in
ter%s o# Finn"e Di+ision O.M. No. F. 3 (56) R. /5 $te$ 3 st nur'. 345:.
VMinistr' o# Finn"e O.M No F 3() I%- 33/5 $te$ 3st ul', 345 re$ &it! No 3(3) R /5:, $te$ 3st
ul'. I45:T
5.92 >A? Resi$en"e Or$erl' or Or$erl' Allo&n"e
>i? !e Estlis%ent Di+ision in t!eir O.M No 3//20.II $te$ t!
A-ril, 34, !$ --ro+e$ t!e -ro+ision o# n Or$erl' to o##i"ers in <0S26 n$ o+e t
t!eir resi$en"e. It !s no& een $e"i$e$ t!t t!e entitle$ o##i"er %' e llo&e$ n o-tion
eit!er to retin t!e or$erl' or to re"ei+e n Or$erl' Allo&n"e o# Rs. 5 -er %ont! in
lieu t!ereo#. !e o-tion #or t!e or$erl' llo&n"e s!oul$ e eer"ise$ in &ritin* n$
"o%%uni"te$ to t!e Au$it O##i"e t!rou*! t!e He$ o# t!e O##i"e "on"erne$. !e
#ollo&in* -ro"e$ure s!oul$ e oser+e$
>i? !ose o-tin* #or t!e or$erl' llo&n"e &oul$ #urnis! "erti#i"te
to t!eir u$it o##i"e to t!e e##e"t t!t t!e' !+e not een -ro+i$e$ &it! n or$erl' ' t!e
o##i"e or !+e surren$ere$ t!e one lre$' -ro+i$e$ to t!e%. !is "erti#i"te s!oul$ e
en$orse$ t!e u$it o##i"e ' t!e o##i"er in"!r*e o# $%inistrtion o# t!e "on"erne$
or*nition.

>ii? No ne&&it!out
Ministr'/Di+ision/De-rt%ent -ost ensurin*
o# Nit!t Busi$ %' eOr$erl'
t!e Resi$en"e "rete$surren$ere$
in
' n' o##i"er !s een *in#ull' utilise$ in t!e o##i"e.
>iii? In t!e e+ent o# n o##i"er in re"ei-t o# Or$erl' Allo&n"e o-tin*
#or t!e resi$en"e Or$erl', it &ill e res-onsiilit' o# t!e o##i"er s &ell s, o##i"er in
"!r*e o# $%inistrtion o# t!e "on"erre$ or*nition to inti%te t!e u$it o##i"e out it
n$ !+e t!e Or$erl' Allo&n"e $is"ontinue$ #ro% t!e $te t!e Resi$en"e Or$erl' is
-ro+i$e$ out o# t!e eistin*, sn"tione$ stren*t! o# t!e or*nition.
VMinistr' o# Finn"e O M No F 3() I%- 33/5 $te$ 6 t! O"toer345:T
>ii? !e Or$erl' Allo&n"e &ill e $%issile $urin* ll kin$s o# le+e
e"e-t etror$inr' le+e. For t!e -erio$s o# trinin* ro$ t!e Allo&n"e &ill e
llo&e$ -ro+i$e$ t!e #%il' o# t!e o##i"er "on"erne$ re%ins in 0kistn.
VMinistr' o# Finn"e O.M. F 3() I%- 33/5, $te$ 64t! A-ril 345.T
5.92>B? I#r'"#i+ All+8a"!.An Instru"tion Allo&n"e t t!e rte o# 6W o# t!e
%ini%u% o# t!e <0S o# t!e o##i"er "on"erne$ &oul$ e llo&e$ &. e. # 3st ul', 345: to
o##i"ers/st## $e-lo'e$ on instru"tionl $uties in trinin* institutions #un"tionin* s
or*nitions o# t!e Fe$erl Go+ern%ent or s Autono%ous/Se%i2utono%ous
institutions ? i%-rtin* trinin* to Go+ern%ent ser+nts. !e llo&n"e &oul$ e
$%issile to t!e !e$s o# t!e institutions lso.An' ot!er s-e"il -', $e-ut tion -' or
$e-uttion llo&n"e $%issile to t!e instru"tionl st##, in"lu$in* !e$s o# t!e
institutions, &oul$ "ese to e $%issile #ro% t!e $te o# *rnt o# Instru"tionl
Allo&n"e.
5.92-C I: !(a#i+ +; Pa$ !e -' o# ll "i+il ser+nts &ill e in$ee$ in
reltion to t!e "ost o# li+in*. !e -' $%issile to n e%-lo'ee t n' ti%e &ill e t!e
-' $ue to !i% in t!e eistin* -' s"le un$er t!e nor%l rules %ulti-lie$ ' t!e in$e
--li"le to !i% #ro% ti%e to ti%e. In "l"ultin* -' #r"tion o# Ru-ee, &!i"! is less
t!n #i#t' -is &ill e i*nore$ n$ t!t o# #i#t' -is or %ore &ill"ount s one Ru-ee.
!e in$ee$ -' &ill e sue"t to t!e #ollo&in* "on$itions22
>I? In$ee$ -' &ill e trete$ s -' #or t!e #ollo&in* -ur-oses
>i? For $e$u"tion o# In"o%e .
>ii? For $e$u"tion o# G.0 Fun$ n$ <ene+olent Fun$ "ontriutions n$
Grou- Insurn"e -re%i.
>iii? For t!e *rnt o# 0ro+i$ent Fun$ A$+n"e,
>i/? For en"s!%ent o# Le+e 0re-rtor' to Retire%ent,
>/? For "l"ultion o# -ension,
>/i? For t!e re"o+er' o# !ouse rent.
>/ii?For *rnt o# House <uil$in* A$+n"e, Motor Cr A$+n"e n$ Motor
C'"le $+n"e.
 >II? 0' in t!e rele+nt -' s"le n$ not t!e In$ee$ -' &ill e lk"n into
""ount #or t!e #ollo&in* -ur-oses
>i? For entitle%ent o# Cr Mintenn"e Allo&n"e n$ Motor C'"le
Mintenn"e Allo&n"e.
>ii? For entitle%ent o# A n$ DA.
>iii? For "l"ultin* s-e"il -' or llo&n"es &!ere t!ese re
-er"ent*e o# -'.
>i/? For t!e *rnt o# in"re%ents n$ #ition o# -' on -ro%otion et".

>/? For
>/i? For t!e entitle%ent
"l"ultion o# Con+e'n"e
o# De-uttion Allo&n"e.
Allo&n"e.
>/ii? For "l"ultion o# O+erti%e Allo&n"e.
>/iii? For "l"ultion o# ot!er llo&n"es &!ere t!ese re -er"ent*e o#
-'.
>III? <ene#it o# In$etion o# 0' &ill lso e $%issile to t!e #ollo&in*
"te*ories 222
>i? Contr"t O##i"ers.
>ii? E%-lo'ees --ointe$ on #ie$ -' or s-e"il ter%s.
>iii?Contin*ent -i$ st##.
>i/? Re2e%-lo'e$ -ensioners.
VMinist' o# Finn"e O.M No F 3()2 I%-233/5, $te$ 6:2:2345 o# e+en No. $te$ 66252345 n$ Ministr' o#
Finn"e O.M No F23 (3)2I%-.33/55 o# 3 st ul', 3455T

5.92>D? P*. D. D. S". All+8a"! All 0!. D/D. S". De*ree !ol$ers &oul$ e llo&e$
0!. D. /D. S". Allo&n"e X Rs. 3. -.%. &.e.#. 3st ul', 3455.!e eli*iilit' o# t!e
Allo&n"e &oul$ not e linke$ &it! t!e Re"ruit%ent Rules n$ irres-e"ti+e o# t!e o
ssi*ne$ to t!e%.
VFinn"e Di+ision O. M No.F. (l)2l%-.2l/55, $te$ 3223455.T

5.92>E? C+'#!r All+8a"!.!e Co%-uter -ersonnel &oul$ e entitle$ to t!e

Co%-uter Allo&n"e X Rs. 3 -. %. &. e. #. 3st ul', 3455.!e 8e' 0un"! O-ertors/8e'
0un"! @ri#'in* O-ertors/Dt Entr' O-ertors &oul$ lso e llo&e$ Co%-uter
Allo&n"e X Rs. -. %. #ro% 3st ul'. 3455.
VFinn"e Di+ision O. M. No. F. (:) R. 3/5 $te$ 6:2:2345, e+en No. $te$ 322345: ? No. F. ()2R. 3/55
$te$ 32234553.T

5.92>F? S!"r!#aria# All+8a"! All t!e Fe$erl Go+ern%ent E%-lo'ees in t!e Fe$erl
Se"retrit, 0resi$ent[s Se"retrit, 0ri%e Minister[s Se"retrit, Ntionl Asse%l'
Se"retrit, Sente Se"retrit n$ t!e Centerl <or$ o# Re+enues !+e een *rnte$
Se"retrit Allo&n"e X 6W o# t!e si" -' &.e.#. 3st ul', 3455.
All t!e De-ut' Se"retries n$ e>ui+lent &orkin* in t!e Fe$erl Se"retrit n$ t!e
Centrel <or$ o# Re+enues, &!o &ere lre$' re"ei+in* S-e"il Allo&n"e X Rs. or
6W o# t!e -' +i$e -r .46 &oul$ !en"e #or! re"ei+e Se"retrit Allo&n"e in lieu o# t!e
s-e"il llo&n"e.
!e o##i"ers $e-ute$ #ro% ot!er ser+i"es/De-rt%ents (&!o $o not elon* to Se"retrit
Grou-) to &ork in t!e Se"retrit n$ &!o re lre$' *ettin* s-e"il -' or llo&n"e !+e
een llo&e$ to eer"ise t!eir o-tion to $r& t!e Se"retrit Allo&n"e X 6W o# t!eir si"
-' or to "ontinue to $r& t!eir eistin* s-e"il -'/llo&n"e, i# n'.
 All ot!er O##i"ers/O##i"ils &orkin* in t!e Fe$erl Se"retrit, e"e-t t!e 0ri+te
Se"retries /0ersonl Assistnts to Ministers, Ministers o# Stte, Se"retries, A$$itionl
Se"retries ? oint Se"retries, &!o re lre$' in re"ei-t o# s-e"il -'/llo&n"e, &oul$ e
llo&e$ to eer"ise t!e o-tion s in -re"ee$in* su -r*r-!.
!e e%-lo'ees, elon*in* to ot!er $e-rt%ents ut "tull' &orkin* &it!in t!e Fe$erl
Se"retrit, &oul$ lso e entitle$ to t!e Se"retril Allo&n"e #or so lon* s t!e' "ontinue to
e -oste$ #or -er#or%in* $uties in t!e Se"retrit uil$in*s or o##i"es. In t!eir "se t!e
"riteri #or eli*iilit' o# t!e llo&n"e &oul$ e t!e "tul -er#or%n"e o# $uties &it!in t!e
Fe$erl Se"retrit.
VFinn"e Di+ision O.M. No.F 3(6)2IM0233/55 o# 3 st ul', 3455.T

5.92>G? O/!r#i! All+8a"!!e $ri+ers o# t!e Go+ern%ent st## "rs n$ $es-t"!

ri$ers &oul$ e llo&e$ t!e O+erti%e Allo&n"e X Rs. : -er !our sue"t to t!e %i%u%
o# Rs. -er $' &. e. #. 3223455.!e eistin* "on$itions re*ultin* t!e *rnt o# O+erti%e
Allo&n"e n$ t!e -ro+isions o# Rule 6 o# t!e Fe$erl resur' Rules &oul$ "ontinue to
--l'.
(Finn"e Di+ision O. M. No. F. (I)2R /55 $te$ 3223455)

ALLOTMENT OF RESIDENCE >F. R. 03?6

5.9%. !e Go+ern%ent ser+nts "n e llotte$ resi$entil !ouses o&ne$ or lese$ '
t!e Go+ern%ent un$er su"! "on$itions s %' e i%-ose$ ' t!e Lo"l Go+ern%ent
"on"erne$. !e rules #r%e$ in t!is e!l# %' +r' in res-e"t o# $i##erent lo"lities n$
$i##erent "lsses o# resi$en"es.
5.90. I# n' "i+il or %ilitr' Go+ern%ent ser+nt -i$ #ro% De#en"e Esti%tes is in
o""u-tion o# resi$en"e o&ne$ ' t!e Fe$erl (Ci+il) Go+ern %ent, !e &oul$ e re>uire$ to
-' t!e stn$r$ rent o# t!e uil$in* sue"t to t!e %i%u% o# W o# !is slr'. !e Ci+il
Go+ern%ent &ill #ore*o n' $i##eren"e et&een t!e "tul stn$r$ rent o# t!e uil$in* n$
t!e rent re"o+ere$ #ro% t!e o""u-ier. On t!e s%e nlo*', t!ere is n *ree%ent et&een t!e
Fe$erl Go+ern%ent n$ t!ose o# t!e 0ro+in"es t!t i# t!e e%-lo'ees o# one Go+ern%ent
re in o""u-tion o# t!e -ro-ert' o&ne$ ' t!e ot!er Go+ern%ent, t!e' &ill "!r*e t!e s%e
rent s #ro% t!eir o&n e%-lo'ees.
5.93. F. R. 2A is --li"le to t!ose o##i"ers &!ose -osts or ser+i"es !+e een
in"lu$e$ in t!e S"!e$ule to t!e rule. On llot%ent o# resi$en"e to t!ese o##i"ers t!e' re
re>uire$ to -' t!e stn$r$ rent o# t!e uil$in* llotte$ to t!e% or rent e>ul to W o# t!eir
%ont!l' e%olu%ents, &!i"!e+er is t!e less. !e stn$r$ rent is "l"ulte$ in t!e sis o# :W

-er
&it!nnu% o# t!e
re#eren"e C-itl
to t!e "ost o#Cost o# uil$in*.
"onstru"tion !e C-itl
e"lu$in* Cost
+lue o# t!eo# t!en$
site uil$in* is $eter%ine$
e-en$iture on its
-re-rtion n$ in"lu$in* t!e "ost o# snitr', &ter su--l' n$ ele"tri" instlltions. I#
resi$en"e is su--lie$ &it! $$itionl %enities su"! s #urniture, tennis "ourt or *r$en
%intine$ t t!e "ost o# Go+ern%ent, rent is "!r*e$ #or t!ese lso in $$ition to t!e rent s
stte$ o+e. 9!ere *rr*e is -ro+i$e$ #or -rti"ulr resi$en"e, its C-itl Cost s!oul$
e in"lu$e$ in t!e C-itl Cost o# t!e resi$en"e #or t!e -ur-oses o# ssess%ent o# stn$r$
rent. 9!ere it is not in"lu$e$, rent #or t!e *rr*e s!oul$ e "!r*e$ se-rtel'. In "ses
&!ere t!e "ost o# ">uirin* or "onstru"tin* t!e resi$en"e n$ n' "-itl e-en$iture
in"urre$ #or #ter ">uisition or "onstru"tion is not kno&n, t!e -resent +lue o# t!e resi$en"e
s!oul$ e tken into "onsi$ertion &!ile $eter%inin* t!e "-itl "ost.
5.94. !e s"le o# ""o%%o$tion su--lie$ to n o##i"er is nor%ll' ""or$in* to !is
sttus, unless re>ueste$ ' !i% ot!er&ise. !e ter% ;e%olu%ents7 #or -ur-oses o# "l"ultin*
rent t W in"lu$es -', #ie$ %ont!l' #ees n$ -'%ents #ro% *ener re+enues,
"o%-enstor' llo&n"e ot!er t!n tr+ellin* llo&n"e n$ uni#or% llo&n"e, e"!n*e
"o%-enstion llo&n"e n$ -ension e#ore "o%%uttion, i# n'. I# Go+ern%ent ser+nt is
un$er sus-ension, t!e rent is "l"ulte$ on t!e sis o# susisten"e *rnt. <ut i# !e is
reinstte$ retro s-e"ti+el' n$ is -i$ ll t!e -' n$ llo&n"es, !e s!oul$ e re>uire$ to
-' t!e $i##eren"e o# rent "l"ulte$ on t!e sis o# susisten"e *rnt n$ t!e e%olu%ents.
!e tennt is lso re>uire$ to -' "ost o# t!e *s, &ter n$ ele"tri" ener*', et".
He s!oul$ lso e re>uire$ to -' %uni"i-l n$ ot!er tes not ein* in t!e
nture o# !ouse or -ro-ert' t.
5.95 In s-e"il "ir"u%stn"es, t!e Lo"l Go+ern%ent %', #or resons to e re"or$e$,
*rnt rent2#ree ""o%%o$tion to n' o##i"er or "lss o# o##i"ers or &i+e or re$u"e t!e
%ount o# rent n$ %uni"i-l tes. !e "on"ession o# rent2#ree >urters, &!ene+er *rnte$,
is "o%-lete, t!t is, no $$itionl "!r*e is nor%ll' %$e in res-e"t o# snitr', &ter
su--l' n$ ele"tri" instlltions.
5.97. Go+ern%ent ser+nt &!o, t !is o&n re>uest, is su--lie$ &it! resi$en"e o&ne$
or lese$ ' t!e Go+ern%ent, o# "lss !i*!er t!n t!t #or &!i"! !e is eli*ile, &!en
!ouse o# !is "lss is %$e +ille to !i%, s!oul$ e "!r*e$ t!e #ull stn$r$ rent #ie$ #or
t!e resi$en"e n$ s!oul$ not e *i+en t!e W "on"ession.
5.99. F. R. 2< --lies to Go+ern%ent ser+nts, oilier t!n t!ose to &!o% F. R. 2A
--lies or is %$e --li"le un$er s-e"il or$ers. !e -ro+isi ons o# F. Rs. 2A n$ 2<
re, %ore or less, i$enti"l &it! t!e e"e-tion o# t&o %in $i##eren"es. In t!is "se t!e
C-itl Cost in"lu$es t!e "ost o# ln$ n$ e-enses in"urre$ on -re-rtion o# site. !e
stn$r$ rent is "l"ulte$ on t!e C-itl Cost o# t!e resi$en"e n$ is -er"ent*e o# su"!
C-itl "ost e>ul to su"! rte o# interest s %' #ro% ti%e to ti%e e #ie$ ' t!e 0resi$ent
-lus n $$ition #or %uni"i-l n$ ot!er tes in t!e nture o# !ouse or -ro-ert' t n$
#or ot! or$inr' n$ s-e"il %intenn"e n$ re-irs, su"! $$ition ein*
$eter%ine$ un$er rules, &!i"! Lo"l Go+ern%ent %' %ke.
FEES H ONORARIA >FR 04 TO 07?6
5.1==. Go+ern%ent ser+nt %' e llo&e$ ' t!e "o%-etent ut!orit' to -er#or%
s-e"il ser+i"e or series o# ser+i"es #or -ri+te -erson or o$' or #or -uli" o$'
in"lu$in* o$' $%inisterin* lo"l #un$ -ro+i$e$ t!is "n e $one &it!out $etri%ent to
!is o##i"il $uties n$ res-onsiilities. I# t!e ser+i"e is %teril t!e *o+ern%ent ser+nt %'
e -er%itte$ to re"ei+e s re%unertion t!ere#or re"urrin* or non2re"urrin* #ee. !e
Ministries, Di+isions, n$ He$s o# De-rt%ents !+e een *i+en #ull -o&er to sn"tion t!e
un$ertkin* o# &ork #or &!i"! #ee is o##ere$ n$ ""e-tn"e o# #ee +i$e ite% 35 o#
Anneure II to t!e Finn"e Di+ision . M. No. F. () E-. III/6. $te$ 2:26.
5.1=1. n$er S. R. 36 one t!ir$ o# n' #ee in e"ess o# Rs. or i# re"urri n* #ees o#
Rs. 'er -i$ to Go+ern%ent ser+nt #or ser+i"es ren$ere$ in 0kistn !s to e
"re$ite$ to t!e Generl Re+enues. One t!ir$ o# n' #ee in e"ess o# ]5 or e>ui+lent
re"ei+e$ ' "i+il ser+nt #or #orei*n "onsultn"' outsi$e 0kistn is to e "re$ite$ to
Generl Re+enues. !e Ministries, Di+isions n$ He$s o# De-rt%ents !+e, !o&e+er, #ull
-o&ers o# ee%-tin* Go+ern%ent ser+nt #ro% "re$itin* -ortion o# #ees to Go+ern%ent in
res-e"t o# #ees -i$ to Go+ern%ent ser+nt #or ser+i"es ren$ere$ in 0kistn +i$e ite% 66 o#
Anneure II to t!e Finn"e Di+ision O.M.No. F. () E-2III/6, $te$ 2:26
5.1=2. !is rule $oes not --l' to #ees re"ei +e$ ' Go+ern%ent ser+nts #ro%
ni+ersit' or ot!er e%inin* o$' in return #or t!eir ser+i"es s e%iners n$ #ro%
<or$ o# Se"on$r' E$u"tion #or ser+i"es ren$ere$ s re+ie&ers o# ooks, it lso $oes not
--l' to #ees re"ei+e$ ' Go+ern%ent ser+nts #or -rti"i-tion in r$io ro$"st or
tele+ision -ro*r%%e or "ontriution o# n' rti"le or &ritin* o# n' letter to n' ne&s--er
or -erio$i"l i# su"! ro$"st or tele+ision -ro*r%%e or "ontriution or letter is o# -urel'
literr', rtisti" or s"ienti#i" "!r"ter.
5.1=% ++rari'. A "o%-etent ut!orit' %' sn"tion t!e *rnt o# t!e !onorriu%
#ro% t!e *enerl re+enues to Go+ern%ent ser+nt #or $oin* "ertin &ork, -ro+i$e$ t!t t!e
#ollo&in* "on$itions r #ul#ille$
>i? t!e &ork is o""sionl in "!r"ter1
>ii? is so lorious or o# su"! s-e"il %erit s to usti#' s-e"il &r$1
>iii? t!e "o%-etent ut!orit' !s *i+en -rior "onsent to t!e un$ertkin* o#
&ork1 n$
>i/? t!e %ount o# !onorriu% !s een settle$ in $+n"e.
5.1=0. I# in n' "se t!e lst t&o "on$itions re not #ul#ille$ resons t!ere#or s!oul$ e
re"or$e$ in &ritin*. In t!e "se o# ot! #ees n$ !onorri t!e sn"tionin* ut!orit' s!oul$
*i+e "erti#i"te t!t $ue re*r$ !s een -i$ to t!e *enerl -rin"i-le enun"ite$ in F. R. 33
n$ t!e resons usti#'in* t!e *rnt o# etr re%unertion s!oul$ lso e re"or$e$. An Au$it
o##i"er %' insist t!t t!e resons #or t!e *rnt o# n !onorriu% or #ee s!oul$ e
"o%%uni"te$ to !i% in e"! "se.
5.1=3. !e te%-orr' in"rese in t!e &ork o# Go+ern%ent ser+nt is not +li$
usti#i"tion #or *rnt o# !onorriu% to !i%. !e te%-orr' in"rese in &ork r" nor%l
in"i$ents o# Go+ern%ent ser+i"e n$ #or% -rt o# le*iti%te $uties o# Go+ern%ent ser+nts
""or$in* to *enerl -rin"i-le enun"ite$ in F. R.33 n$ s su"! !+e no "li% to etr
re%unertion.
5.1=4. !e -o&ers to sn"tion t!e un$ertkin* &ork #or &!i"! n !onorriu% is
o##ere$ n$ to t!e *rnt n$ ""e-tn"e o# n !onorriu% !+e een $ele*te$ to t!e
Ministries n$ He$s o# De-rt%ents u-to %i%u% o# Rs. 6 n$ Rs. 3 in e"! "se
res-e"ti+el' +i$e ite% No. 34 o# Anneure II to t!e Finn"e Di+ision O. M. o# 33t! Mr"!,
3453. !e %ount s!oul$ not e"ee$ one %ont!7s -' o# t!e Go+ern%ent ser+nt "on"erne$
on e"! o""sion. In t!e "se o# re"urrin* !onorri, t!is li%it --lies to t!e totl o# re"urrin*
-'%ents %$e to n in$i+i$ul in #inn"il 'er. !e -o&er &ill e eer"ise$ sue"t to
t!e "on$ition t!t t!e rele+nt rules n$ -oli"' instru"tions issue$ ' t!e Finn"e Di+ision
#ro% ti%e to ti%e re $ul' oser+e$ n$ t!t t!e *rnt o# !onorriu% is not use$ s $e+i"e
to "o%-enste Go+ern%ent ser+nt #or s-e"il -' et". not $%issile un$er t!e rules. No
e-en$iture s!oul$ e in"urre$ on !onorri in e"ess o# t!e u$*et -ro+ision. I# su"!
-ro+ision e"o%es ne"essr' t so%e st*e -rior "on"urren"e o# t!e Finn"il A$+iser &ill
e ne"essr' e#ore su"! e-en$iture is in"urre$.
5.1=5. !e !onorri re"ei+e$ ' t!e Go+ern%ent ser+nts on ""ount o# t!eir
--oint%ent s E%iners, 0-er Setters or on t!e +i+ +o"e <or$s in "onne"tion &it!
re"ruit%ent e%intion !el$ ' t!e Fe$erl 0uli" Ser+i"e Co%%ission or t!e 0ro+in"il
0uli" Ser+i"e Co%%issions $o not re>uire se-rte sn"tion o# t!e Go+ern%ent. On"e t!e
$e-rt%ents "on"erne$ !+e *ree$ to t!eir --oint%ent s su"!, t!e sn"tion #or !onorriu%
is uto%ti"ll' i%-lie$.
5.1=7. !ere is no oe"tion to t!e -'%ent o# !onorriu% to t!e !eirs o# $e"ese$
Go+ern%ent ser+nt.
5.1=9. !e Go+ern%ent ser+nt $o not re>uire n' s-e"il -er%ission to re"ei+e
>a? t!e -re%iu% &r$e$ #or n' ess' or -ln in -uli" "o%-etition1
>&? n' re&r$ o##ere$ #or t!e rrest o# "ri%inl or #or in#or%tion or n'
s-e"il ser+i"e in "onne"tion &it! t!e $%inistrtion o# usti"e
>"? n' re&r$ -'le in ""or$n"e &it! -ro+ision o# n' A"t or Re*ultions1
>:? n' re&r$ sn"tione$ #or ser+i"es in "onne"tion &it! t!e $%inistrtion o#
t!e Custo%s n$ E"ise L&s1 n$
>!? n' #ees -'le to Go+ern%ent ser+nt #or $uties &!i"! !e is re>uire$ to
-er#or% in !is o##i"il "-"it' un$er n' s-e"il or lo"l l& or ' or$er o# Go+ern%ent.
5.11=. n$er F. R. 52A, Go+ern%ent ser+nt &!ose $uties in+ol+e t!e "rr'in* out
o# s"ienti#i" n$ te"!ni"l reser"! s!ll not --l' #or $ire"tl' or in$ire"tl', -tent #or n
in+ention %$e ' !i% e"e-t &it! t!e -er%ission o# t!e Lo"l Go+ern%ent n$ un$er su"!
"on$itions s %' e i%-ose$ ' t!e%. I# >uestion rises s to &!et!er Go+ern%ent
ser+nt is Go+ern%ent ser+nt to &!o% Rule 52A --lies, t!e $e"ision o# t!e Lo"l
Go+ern%ent in t!is e!l# &ill e #inl.
5.111. C+&ia#i+ +; a+i#!# >F.R.09?6 A Go+ern%ent ser+nt %' e
--ointe$ ' "o%-etent ut!orit' to !ol$ sustntill' s te%-orr' %esure or to
o##i"ite in t&o or %ore in$e-en$ent -osts t one ti%e n$ %' $r& -' s #ollo&s
>a? t!e !i*!est -' to &!i"! !e &oul$ e entitle$ un$er t!e rules, i# !is
--oint%ent to one o# t!e -osts !el$ ' !i% stoo$ lone1
>&? #or e"! ot!er -ost !el$ ' !i% t!e "o%-etent ut!orit' %' llo& !i% to

$r& su"! resonle

t!e -resu%-ti+e -' o#-',
t!es it %' #i
-ost.!e sue"t
ter% to t!e $oes
resonle "on$ition t!t itt!t
noP %en s!oul$
!l# not
t!e e"ee$
slr' !l#
s!oul$ e llo&e$ uto%ti"ll', rt!er it s!oul$ e s $ee%e$ 7resonle un$er t!e
"ir"u%stn"es, sue"t to %i%u% o# W1 n$
>"? i# "o%-enstor' or su%-tur' llo&n"es re tt"!e$ to one or %ore o# t!e
-osts, !e %' e llo&e$ su"! "o%-enstor' llo&n"e or su%-tur' llo&n"e s %' e
#ie$ ' t!e "o%-etent ut!orit' sue"t to t!e "on$ition t!t su"! llo&n"es s!oul$ not
e"ee$ t!e totl o# t!e "o%-enstor' n$ su%-tur' llo&n"es tt"!e$ to ll t!e -osts.
 5.112. !e -ro+isions o# F. R. 4 &ere "onsi$ere$ to e un$ul' lierl n$ etr+*nt
' t!e lte Go+ern%ent o# In$i s #r "k s in 343 +i$es Finn"e De-rt%ent O. M. No.
F. 3 (33) RI/3 $te$ 6n$ une, 343. It &s t!ere#ore, su**este$ t!t one &' o# +oi$in*
"li%s to etr2re%unertions "oul$ e to re#rin #ro% #or%ll' --ointin* t!e o##i"er to t!e
$$itionl -ost or -osts. <ut i# it &s #oun$ t!t t!e etr $uties &ere su"! s to usti#'
$$itionl -' or t!ere &s le*l ne"essit' o# %kin* #or%l --oint%ent, t!en t!is "oul$
e $one. In t!t e+ent t!e o##i"er "oul$ $r& t!e -' o# t!e !i*!er o# t!e t&o -osts n$
*rnte$ $$itionl -' &!i"! s!oul$ not or$inril' e"ee$ one #i#t! o# t!e -' o#

t!e lo&er -ost.

5.11%. !e lte *o+ern%ent o# In$i lso $e"i$e$ +i$e t!eir O. M. No. 36() 9. 33/,
$te$ t! O"toer, 34 re$ &it! O##i"e Me%orn$u% No. F. () E. II/: $te$ 6:t!
Se-te%er, 34: t!t -osts &!i"! #ell +"nt #or -erio$ o# t&o %ont!s or less s!oul$
or$inril' e !el$ in e'n"e n$ n o##i"er --ointe$ to !ol$ "urrent "!r*e o# t!e routine
$uties o# t!e -ost in $$ition to !is o&n $ures. He "oul$ e *rnte$ s-e"il -' e>ul to 6
-er "ent o# !is -' sue"t to %i%u% o# Rs.5 -er %ont! &.e.#. 3st Ferur' 345.
VMinistr' o# Finn"e O.M. No F 6(4) R2/5 $te$ 3t! Mr"!, 345.T

5.110.>i? !e Estlis!%ent Di+ision in t!eir O. M. No. 3/63/:2AR. I/R. II $te$ 35t!

une, 345, !+e oser+e$ t!t un$er t!e eistin* instru"tions ll --oint%ents ' -ro%otion
in !i*!er -osts re to e %$e t!rou*! re*ulr sele"tion -ro"ess, i. e. &it! t!e --ro+l o# t!e
Centrl Sele"tion <or$/ De-rt%entl 0ro%otion Co%%ittee n$ t!e ut!orit' "o%-etent to
%ke --oint%ent to t!e *r$e in &!i"! t!e +"n"' eists. Ho&e+er, in t!ose "ses &!ere

+"n"' in !i*!er
*oo$ resons to -ost
%keo""urs #or less t!n
rrn*e%ents #or t&o
$'%ont!s
to $'n$
&orkit is o#
"onsi$ere$
t!t -osti%-ossile #or
to e "rrie$
on ot!er&ise t!e "urrent "!r*e o# t!e $uties o# t!t -ost %' e *i+en te%-orril',
&it! t!e --ro+l o# t!e ut!orit' "o%-etent to %ke --oint%ents to t!e si$ -ost, to t!e
senior %ost o##i"er in t!e "$re -resent t t!e -l"e or in t!e or*nition &!ere t!e +"n"'
%' !+e o""urre$ i# !e is ot!er&ise #it n$ eli*ile #or -ro%otion.
>ii? Situtions rise in +rious $e-rt%ents &!ere !i*!er -osts !+e to e #ille$
ur*entl' #or s!ort -erio$s in$e-en$entl' o# t!e nor%l -ro%otion n$ --oint%ent -ro"e$ure
&!i"! tkes ti%e. In or$er to o+er"o%e t!e $i##i"ult' t!e 0resi$ent !s een -lese$ to
$ele*te t!e -o&er to %ke "urrent "!r*e --oint%ents s #ollo&s

(i) Se"retries/A$$itionl Se"retries. For <0S23 to <0S26

(ii) He$s o# Att"!e$ De-rt%ents not elo& <263 For <0S23 to <0S26
in"lu$in* C!ir%n, F0SC n$ C!ir%n.Fe$erl Ins-e"tion
Co%%ission in res-e"t o# t!eir o&n O##i"ers.

(iii) Au$itor2Generl o# 0kistn, #or 0kistn Au$it -to <0S26

De-rt%ent.

(i+) Militr' A""ountnt Generl #or Militr' A""ounts -to <0S26

De-rt%ent.
 (+) Me%er Finn"e, Ril&' <or$ #or Ril&' Au$it -to <0S26
De-rt%ent.

(+i) He$ o# De-rt%ent s $e#ine$ in S. R. 6(3) not elo& For <0S23 ?35.
<26

>iii? !e eer"ise o# t!e -o&ers so $ele*te$ &oul$ e sue"t to t!e oser+n"e

o# t!e #ollo&in* "on$itions
>i? t!e rrn*e%ents s!oul$ not e %$e #or -erio$ o# less t!n one %ont!
n$ s!oul$ not e"ee$ %ont!s. Ho&e+er, it %' e eten$e$ ' not!er t!ree %ont!s &it!
t!e --ro+l o# t!e net !i*!er ut!orit'1
>ii? s soon s t!e "urrent "!r*e is *i+en, -ro-osl #or re*ulr --oint%ent
s!oul$ e initite$ n$ re#erre$ to D0C/CS< &it!in %ont!1 n$
>iii? in %kin* "urrent "!r*e rrn*e%ent, t!e senior %ost o##i"er +il2le
in t!e or*nition n$ -resent t t!e -l"e &!ere t!e +"n"' %' !+e o""urre$, i# !e is
ot!er&ise #it n$ eli*ile #or -ro%otion s!oul$ e "onsi$ere$.
5.113 In "se o# $$itionl "!r*e rrn*e%ent, s-e"il llo&n"e &ill e $%issile
t uni#or% rte o# 6W o# si" -' not e"ee$in* Rs.5 &.e.#. 3 st Ferur', 345 sue"t
to t!e #ul#il%ent o# t!e #ollo&in* "on$itions22
>i? !e &ork o# t!e +"nt -ost, s #r s -ossile, e $istriute$ %on* %ore t!n
one Go+ern%ent Ser+nt o# t!e s%e sttus n$ $esi*ntion +ille in t!e
Ministries/Di+isions/De-rt%ents.
>ii? 9!ere t!e $istriution o# t!e &ork %on* %ore t!n one Go+ern%ent ser+nt
is not #esile, t!e "!r*e o# t!e +"nt -ost %' e entruste$, in its entirel', to not!er
Go+ern%ent Ser+nt.!is rrn*e%ent s!oul$ not e %$e #or -erio$ less t!n one
%ont! n$ s!oul$ not e"ee$ t!ree %ont!s n$ it s!oul$ e llo&e$ &it! s-e"i#i" --ro+l o#
t!e Se"retries/A$$itionl Se"retries/He$s o# Att"!e$ De-rt%ents/He$s o# De-rt%ents
not elo& <0S263. Ho&e+er, it %' e eten$e$ ' not!er t!ree %ont!s &it!
t!e --ro+l o# net !i*!er ut!orit'.
>iii? I%%e$itel' on t!e e-ir' o# si %ont!s o# t!e #ull $$itionl "!r*e o# t!e
-rti"ulr +"nt -ost, t!e -ost s!ll e trete$ s !+in* een olis!e$ n$ its $uties
uto%ti"ll' e"o%in* -rt o# t!e nor%l $uties o# t!e ot!er eistin* -osts o# t!e s%e
"te*or' in t!e Di+isions/De-rt%ents "on"erne$. !e -ost so trete$ s olis!e$ s!ll not
e re+i+e$ &it!out t!e "on"urren"e o# t!e Finn"il A$+iser "on"erne$.
VMinistr' o# Finn"e O.M No F 6(4) R2/5 $te$ 35t! Mr"!, 345.T

DEPUTATION OUT OF PA)ISTAN >F. R 3= H 31?6

 5.114 <e#ore In$e-en$en"e t!e $e-uttion o# Go+ern%ent ser+nts to &!o% t!e
Fun$%entl Rules --l' &s re*ulte$ in ""or$n"e &it! F. Rs. ? 3. In t!ose $'s
$e-uttion outsi$e t!e "ountr' &s rre n$ -ri+ile*e o# #e& -ersons. A#ter In$e-en$en"e
t!e sitution "!n*e$ n$ lr*e nu%er o# Go+ern%ent ser+nts &ere re>uire$ to *o ro$
to tten$ interntionl "on#eren"es or %eetin*s or on ot!er $i-lo%ti" or tr$e %issions. As
t!e -ro+isions "ontine$ in t!e Fun$%entl Rules ?. 3 &ere in$e>ute to %eet t!e
"!n*e$ "ir"u%stn"es1 re+ise$ or$ers &ere issue$ to re*ulte t!e "se o# $e-uttion ro$
o# Go+ern%ent Ser+nts. !e re+ise$ rules %' e #oun$ in A--en$i o# t!e Co%-iltion

o# Fun$%entl
ro$ n$ Su--le%entr'
o# Go+ern%ent Rules @olu%e
ser+nts re "ontine$ ite% II.o#!e -o&ers totosn"tion
Anneure2II $e-uttion
t!e Finn"e Di+ision
O. M. No. F2l() R236/55, $te$ 33t! Mr"!, 3453.
5. 115 In ter%s o# t!ese or$ers t!e Go+ern%ent ser+nts %' e sent out o# 0kistn on
te%-orr' $ut' &it! t!e sn"tion o# t!e 0resi$ent.9!ile ro$ t!e' re trete$ on $ut' n$
entitle$ to t!e -' n$ llo&n"es s &oul$ !+e een $%issile to t!e%, ut #or t!eir
$e-uttion ro$. !ere re, !o&e+er, "ertin restri"tions on t!e $r&l o# -' in t!e #orei*n
"urren"'. A Go+ern%ent ser+nt on te%-orr' $ut' ro$ "n $r& W o# !is -' in
#orei*n "urren"' sue"t to %i%u% o# Rs. 3, in "len$r %ont!. !ose in re"ei-t o#
-' u-to Rs. 5 -er %ont! %' $r& t!eir -' in #orei*n "urren"' t t!e rte o# Rs. 6
-er %ont! or t!eir "tul -', &!i"!e+er is less.
5.117 !e o##i"ers -ro"ee$in* ro$ on te%-orr' $ut' re "te*orise$ s #ollo&s
>i? Cinet Ministers1 He$s o# Di-lo%ti" Missions &it!in t!eir uris$i"tion1
C!ie# o# St##, 0kistn Ar%', Air For"e n$ N+'1 Me%ers o# t!e Ntionl
Asse%l'/Sentors, o##i"ers in <si" S"le 63 n$ o+e n$ non2o##i"il le$ers o#
$ele*tion. VM/o Finn"e O. M No (35) R23/5:5 $te$ 66n$ Mr"!, 345T.
>ii? O##i"ers in <si" S"le 6, He$s o# Missions outsi$e t!eir uris$i"tion, n$
Ministers ($i-lo%ti" rnk)1 Militr' O##i"ers o# t!e rnk o# Mor Generl n$ o+e1 n$
non2o##i"ils ot!er t!n le$ers o# $ele*tions.
>iii? E%-lo'ees in <si" S"les 3234 e"lu$in* o##i"ers &!o $r& -' in <si"
S"le 3 ' %o+e o+er.
>i/? O##i"ers in <si" S"le 3: n$ elo&1 %ilitr' o##i"ils o# "orres-on$in*
rnk.
5.119 9!en tr+ellin* ro$ ' ir, ro$ or se e"! o##i"er &ill e entitle$ to "tul
"ost o# -ss*e ' -uli" trns-ort in ""or$n"e &it! t!e "lss o# ""o%%o$tion to &!i"!
!e is entitle$ in 0kistn. Non2o##i"il &ill, #or t!is -ur-ose, e trete$ s o##i"ers o# t!e 3st
"te*or' (#or -ur-oses o# . A. in 0kistn). 9!en tr+ellin* ro$ ' ril o##i"ils or non2
o##i"ils &ill e entitle$ to "tul #re o# t!e "lss to &!i"! t!e' re entitle$. r+ellin* '
se &ill not e un$ertken e"e-t &it! t!e -rior -er%ission o# t!e He$ o# De-rt%ent n$ in
t!e "se o# He$ o# Missions, t!e Ministr' o# Forei*n A##irs1 t!e -er%ission &ill not e
""or$e$ e"e-t #or +li$ resons n$ #ter tkin* into ""ount t!e etr "ost in+ol+e$
(e"lu$in* -' $r&n $urin* t!e ourne' -erio$). !e o##i"ers o# t!e Fe$erl Go+ern%ent o#
t!e rnk o# oint Se"retr' n$ o+e %' tr+el in 3 st "lss ' ir &!en tr+ellin* ro$. I#
n o##i"er tr+els ' ril n$ ni*!t ourne' is in+ol+e$ !e %' "li% t!e "ost, i# in"urre$, o#
slee-er ""o%%o$tion.
 5.12= Durin* tr+el, "rri*e o# lu***e &ill not e llo&e$ t Go+ern%ent e-ense
n$ rei%urse%ents %' e "li%e$ in res-e"t o# o##i"il re"or$s n$ e>ui-%ent "rrie$ #or
-ur-oses o# o##i"il &ork, ut -rior -er%ission o# t!e "o%-etent ut!orit' s!oul$ e otine$
in t!is re*r$. !e o##i"ers o# "te*or' I %', !o&e+er, "li% rei%urse%ent o# e"ess
***e #re u-to totl o# 5 -oun$s (or : kilo*r%s) o# lu***e (in"lu$in* t!e #ree
llo&n"e on ir ti"kets #or ourne's -er#or%e$ ' ir).
5.121 In res-e"t o# e"! ni*!t s-ent t -l"e o# !lt, outsi$e t!e !e$>urters on
o##i"il $ut', $il' llo&n"e s!ll e $%issile in ""or$n"e &it! t!e rtes sn"tione$ '
t!e Go+ern%ent #ro% ti%e to li%e. E"e-t #or "te*or' (I), t!e $il' llo&n"e rtes re
"onsoli$te$ rtes to "o+er t!e "ost o# ""o%%o$tion n$ %els et". 9!ene+er t!e -erio$ o#
"ontinuous st' t one sttion e"ee$s 65 ni*!ts, t!e rte o# $il' llo&n"e &ill e re$u"e$
' 3W e'on$ t!e -erio$ o# 65 ni*!ts. I# t!e $urtion o# !lt e"ee$s : ni*!ts, t!e rte &ill
e re$u"e$ ' 3W e'on$ t!e -erio$ o# : ni*!ts.
5.122 In "se o# "te*or' I, t!e ""o%%o$t ion &ill "onsist o# roo% -lus t! roo%
in 3st "lss !otel, e"e-t &!ere #or re-resenttionl resons suit o# roo% !s to e !ire$
ut t!e "ost o# ""o%%o$tion s!oul$ or$inril' not e"ee$ t!e $il' llo&n"e rte
$%issile to "te*or' II o##i"er t t!t sttion. !e -'%ent o# ""o%%o$tion so ooke$ '
t!e E%ss' &ill initill' e %$e ' t!e %ission ut &ill e "!r*e$ to t!e u$*et
llo"tion/#orei*n e"!n*e >uot o# t!e Ministr'/De-rt%ent "on"erne$. It is -er%issile to
n o##i"er o# "te*or' I to "on+ert !i%sel# to "te*or' II t !is o-tion. !e ""o%%o$tion
#or "te*or' I o##i"ers s!oul$ nor%ll' e rrn*e$ ' t!e 0kistn %issions t t!e
sttions.9!ere ""o%%o$tion in !otel is not rrn*e$ ' t!e 0kistn E%ss' "on"erne$
n$ t!e o##i"il "on"erne$ st's in !otel un$er !is o&n rrn*e%ent, in $$ition to t!e $il'
llo&n"e #or "te*or' I, !e is entitle$ to e llo&e$ rei%urse%ent o# t!e "tul "!r*es o#
sin*le roo% ""o%%o$tion not e"ee$in* t!e %ount o# $il' llo&n"e $%issile to
"te*or' II o##i"er on -ro$u"tion o# !otel ills. I# !otel ills re not -ro$u"e$ $il' llo&n"e
s!ll e $%issile t t!e "te*or' II rtes. In su"! sitution t!e "on"erne$ o##i"er &ill e
llo&e$ $+n"e o# #orei*n e"!n*e e>ul to $il' llo&n"e o# "te*or' I -lus "te*or' II
n$ t!is $+n"e s!ll e $uste$ on return o# t!e o##i"er to 0kistn -ro$u"in* t!e !otel
ills.
5.12% 9!ene+er, t!e o##i"er is Stte Guest, i. e., &!en t!e e-enses #or !is
""o%%o$tion n$ %els, et"., re -i$ #or ' not!er Go+ern%ent or Interntionl
or*nistion t!e $il' llo&n"e $%issile &ill e W o# t!e nor%l rte t t!e sttion
"on"erne$.
5.120 Durin* t!e trnsit ' ir i# n o+er2ni*!t ourne' is in+ol+e$, t!e $il' llo&n"e
s!ll e $%issile t W o# t!e rte o# t!e $il' llo&n"e. At t!e out&r$ ourne' $il'
llo&n"e &ill e llo&e$ #or e"! $' o# trnsit t t!e rte o# W o# t!e $il' llo&n"e
$%issile t t!e net -l"e o# $ut'. On return ourne' W o# $il' llo&n"e &ill e
llo&e$ #or e"! $' o# trnsit t t!e rtes $%issile t t!e -l"e &!ere !e lst st'e$ on
$ut'.
5.123 In t!e sen"e o# s-e"i#i" or$ers to t!e "ontrr' o##i"ils or non2o##i"ils
""o%-nie$ ' &i+es &ill re"ei+e "!r*es onl' #or sin*le ""o%%o$tion. An't!in* etr
&ill e -i$ ' t!e -erson "on"erne$.
 5.124 !e "tul e-en$iture in"urre$ ro$ on in"i$entl ite%s like ti-s, ti !ire n$
-orter*e, et"., t t!e -l"e o# !lt &ill e rei%urse$ to t!e -erson "on"erne$ u-to
%i%u% o# 3W o# t!e rte o# $il' llo&n"e $%issile t t!t sttion. !is &ill not e
$%issile to t!ose Go+ern%ent ser+nts &!o re trete$ Stte Guests.
5.125 !e etr %ount s-ent ' Go+ern%ent ser+nt -ro"ee$in* ro$ on t!e
-ur"!se o# #orei*n e"!n*e in t!e #or% o# r+ellers C!e>ues e>ui+lent to t!e %ount o#
$il' llo&n"e in . S. Dollrs *inst t!e $+n"e o# $il' llo&n"e sn"tione$ to !i%,
s!ll e rei%urse$ on -ro$u"tion o# ne"essr' re"ei-t.
5.127 !e $il' llo&n"e in 0kistn ru-ees &ill e "l"ulte$ on t!e sis o# sellin*
rtes --li"le to . S. Dollr in "s! or tr+ellers "!e>ues on t!e $te o# -ur"!se s
noti#ie$ ' t!e Stte <nk o# 0kistn. Ori*inl re"ei-t #ro% t!e <nk #ro% &!i"! #orei*n
e"!n*e !s een -ur"!se$ &ill e tt"!e$ &it! t!e . A. <ill.
er%s A$%issile to "i+il ser+nts -ro"ee$in* ro$ to -rti"i-te in Se%inrs n$
s'%-osi, et"
5.129 !e "i+il ser+nts $e-ute$ ro$ #or -rti"i-tion in s'%-osi, se%inrs, stu$'
tours n$ t!e like re nor% ll' -ro+i$e$ or$ n$ lo$*i n* ' t!e s-ons orin* #orei*n
Go+ern%ents n$ *en"ies t t!eir e-ense, ut no "s! -'%ent is %$e to %eet out2o#2
-o"ket e-enses. So%e ti%e t!e #"ilities -ro+i$e$ re net $e>ute n$ suitle Go+ern%ent
susi$' is ne"essr'. Su"! "ses s!oul$ e re*ulte$ s in$i"te$ elo&22

S.N+ Fa"ili#$O;;!r!: G+/!r!#S'&i:$.

3. <or$ -lus lo$*in*. W o # t !e n or%l r te o # $ il' llo&n"e

-res"rie$ #or t!e sttion "on"erne$.

6. <or$ -lus lo$*in* n$ "s! Not!in* i# "s! -'%ent is e>ul to W o#

-'%ent. nor%l rte o# $il' llo&n"e or %ore. I# "s!
-'%ent o##ere$ is less t!n W o# $il' t!e
$i##eren"e et&een W n$ su"! "s!
-'%ent.

. Furnis!e$ ""o%%o$tion W o# t!e nor%l rte o# $il' llo&n"e.

(in"lu$in* &ter, ele"tri"
Gs, &s!in* #"ilities).

. Cs! -'%ent -lus lo$*in* W o# t!e nor%l rte o# $il' llo&n"e less
ut no or$ "s! -'%ent o##ere$.

. Cs! - '%ent - lus or$ 5W o# $il' llo&n"e less "s! -'%ent

ut no lo$*in*. o##ere$.

:. No or$, o r l o$*in* o r Full $il' llo&n"e (s t -resent).

"s! -'%ent.
 . Cs! -'%ent ut not or$ Full $il' llo&n"e less "s! -'%ent o##ere$.
or lo$*in*.

5. Free t rns-ort (nor%ll' t o 3W to e $e$u"te$ #ro% t!e $%issile

e %et out o# "s! -'%ent %ount (s o+e) o# $il' llo&n"e.
&it! or &it!out n' ot!er
#"ilit').

VM/o Finn"e O. M No F. (6)2R23/:24 $te$ 32234T.

5.1%= !e -'%ent o# susi$' &ill e sue"t to t!e #ollo&in* "on$itions22
>i? All "ses o# -rti"i-tion in se%inrs ro$ in &!i"! #inn"il liilit' o#
Go+ern%ent o# 0kistn in ter%s o# Finn"e Di+ision7s O. M. No. F. (6) R23/:245, $te$
3st Mr"!, 34 is in+ol+e$ &ill e sent to Cinet Di+ision #ter otinin* -rior "lern"e
o# t!e Finn"e Di+ision (Re*ultions 9in*).
>ii? Cinet Di+ision %' in"or-orte in t!eir "lern"e/sn"tion t!e "on$ition o#
$%issiilit' or ot!er&ise o# $i##eren"e o# $il' llo&n"e &!ile ""or$in* Go+ern%ent7s no
oe"tion to t!e -ro-ose$ -rti"i-tion.
>iii? No $i##eren"e o# $il' llo&n"e &ill e llo&e$ on return o# n o##i"er #ter
-rti"i-tion in se%inrs et". ro$.
>i/?!e AG0R/Stte <nk o# 0kistn &ill not llo& -'%ent on ""ount o#
$i##eren"e o# D. A. unless t!e "li% is "ke$ u- ' s-e"i#i" "lern"e #ro% Finn"e
Di+ision.
VM/o Finn"e O. M No. F. (3) R23/5, $te$ 262345. T

DISMISSAL >F. R. 32?6

5.1%1 A Go+ern%ent ser+nt "eses to $r& t!e -' n$ llo&n"es o# !is -ost #ro% t!e
$te o# !is $is%issl or re%o+l #ro% ser+i"e.
SUSPENSION AND REINSTATEMENT >F. R. 3%?6
5.1%2 Durin* t!e -erio$ o# sus-ension Go+ern%ent ser+nts re entitle$ to t!e
#ollo&in* -'%ents
>a? In "se o# Co%%issione$ O##i"ers o# t!e 0kistn Me$i"l De-rt%ent or
9rrnts O##i"ers, &!o re lile to re+ert to Militr' $ut', t!e' re entitle$ to -' n$
llo&n"es to &!i"! t!e' &oul$ !+e een entitle$, !$ t!e' een sus-en$e$ &!ile in
%ilitr' e%-lo'%ent.
>&? !e Go+ern%ent ser+nts ot!er t!n t!ose %entione$ in () o+e s &ell s
o##i"ers/e%-lo'ees o# Go+ern%ent "ontrolle$ Cor-ortions/Autono%ous Or*nistions un$er
sus-ension re entitle$ to t!e #ollo&in* -'%ents/#"ilities.
>i? S'&i#!"! ra#E>ul to one !l# o# t!e -' o# t!e sus-en$e$
*o+ern%ent ser+nt s li$ $o&n in t!e Ministr' o# Finn"e O.M. No. 36(6) R2/ $te$
3t! Ferur' 34.
>ii? All+8a"!Co%-enstor' llo&n"es s s-e"i#ie$ elo& i# $%issile
e#ore sus-ension
>a? Senior -ost llo&n"e.
 >&? House rent llo&n"e.
>"? Lo"l "o%-enstor' llo&n"e.
>:? Con+e'n"e llo&n"e.
>!? Derness Allo&n"e.
>iii? R!i:!#ial #!l!*+!. As is li$ $o&n in t!e Cinet Di+ision7s O.M.
No /3/ (Cor$.3) $te$ t! M', 34 t!e tele-!one, i# instlle$ o##i"ill', &ill not e
re%o+ #ro% t!e resi$en"e o# n o##i"er un$er sus-ension.<ut $urin* t!e -erio$ o# !is
sus-ension, &!ile t!e line rent #o t!t tele-!one &ill e -i$ ' t!e

Ministr'/Di+ision/De-rt%ent/Or*nistion
%' $r& !is e%olu%ents), -'%ent on ""ount"on"erne$
o# lo"l(#ro% &!ere
n$ trunk t!e&ill
"lls sus-en$e$
e %$e o##i"er
' t!e
o##i"e !i%sel#.
>i/? R!i:!"! Or:!rl$Ni Bsi$ &!ere -ro+i$e$ &ill e &it!$r&n.
>/? Tra+r# No o##i"il trns-ort &ill e -ro+i$e$.
VEstlis!%ent Di+ision O. M. No. 4/5/42C33 (A) $te$ 652362345T

5.1%%>a? A Go+ern%ent ser+nt "o%%itte$ to -rison eit!er #or $et or on "ri%inl

"!r*e s!oul$ e "onsi$ere$ s un$er sus-ension #ro% t!e $te o# !is rrest n$ until t!e
ter%intion o# t!e -ro"ee$in*s *inst !i%, i. e., !is sus-ension is uto%ti" #ro% t!e $te o#
rrest till ter%intion o# -ro"ee$in*s *inst !i%.
>&? A Go+ern%ent ser+nt *inst &!o% "ri%inl "!r*e or -ro"ee$in* #or
rrest or $et is -en$in* s!oul$ lso e -l"e$ un$er sus-ension ' t!e issue o# s-e"i#i"
or$ers to t!is e##e"t $urin* -erio$s &!en !e is not "tull' $etine$ in "usto$' or i%-risone$

(e. *. &!ilst
"onne"te$ &it!relese$ on il)
!is -osition s i#Go+ern%ent
t!e "!r*e ser+nt
%$e or or -ro"ee$in*
is likel' to tken *inst
e%rrss !i%!i%
in is
$is"!r*e o# !is $uties s su"! or in+ol+es %orl tur-itu$e1 n$
>"? !e re>uire%ent o# otinin* --ro+l o# ut!orit' #or etension o#
sus-ension -erio$ #ter e+er' %ont!s li$ $o&n in Go+ern%ent Ser+nts (E##i"ien"' n$
Dis"i-line) Rules, 34, $oes not --l' to sus-ensions or$ere$, un$er t!ese rules. Arti"le 34
or 342A $o not %ention n' su"! re>uire%ent.
5.1%0>F.R.30? In "ses, &!ere t!e sus-ension o# Go+ern%ent Ser+nt is !el$ to !+e
een unusti#ile or not &!oll' usti#ile or !e is re2instte$ #ter ein* $is%isse$, re%o+e$
#ro% ser+i"e or sus-en$e$, t!e re+isin* or --ellte ut!orit' %' *rnt !i% t!e #ollo&in*
-' n$ llo&n"es #or t!e -erio$ o# sen"e2
>a? I# t!e Go+ern%ent ser+nt !s een !onourl' ">uitte$, !e %' e *i+en t!e
#ull -' to &!i"! !e &oul$ !+e een entitle$ ut #or !is $is%issl, re%o+l or sus-ension.
!e -erio$ o# sen"e in su"! "ses is trete$ s s-ent on $ut'. For t!is -ur-ose F. R.
s!oul$ e trete$ s solute n$ un"on$itionl n$ no >uestion s!oul$ e rise$ s to
&!et!er t!ere &s -ost or not *inst &!i"! !e "oul$ e $uste$ #or t!e -erio$ o# !is
sen"e or t!t !e !$ no lon*er n' lien n$ not!er Go+ern%ent ser+nt &s --ointe$
sustntill' in !is -l"e. I# t!e "on$ition o# lien !$ #irst to e stis#ie$ t!e rule &oul$ not
!+e een solute.
>&? 9!ere Go+ern%ent ser+nt !s not een !onourl' ">uitte$ !e %' e
*rnte$ su"! -ortion o# -' s %' e -res"rie$ ' t!e "o%-etent ut!orit'. In t!is "se t!e
-erio$ o# sen"e is not trete$ s s-ent on $ut' unless t!e re+isin* or --ellte ut!orit'
$ire"ts t!t it s!oul$ e trete$ s $ut'. !e "o%-etent ut!orit' %' lso $ire"t t!t t!e
-erio$ s-ent un$er sus-ension %' e re*r$e$ s le+e n$ t!e Go+ern%ent ser+nt -i$
le+e slr' s -er%issile un$er t!e rules. !e -erio$ o# sus-ension "n e trete$ e+en t!e
etror$inr' le+e, ut in su"! "se no re"o+er' &ill e %$e #or t!e susisten"e *rnt n$
llo&n"es lre$' -i$ to t!e sus-en$e$ Go+ern%ent ser+nt. It !s een !el$ t!t F. R.
-er%its n --ellte ut!orit' to "on+ert -erio$ s-ent un$er sus-ension into one o# le+e.
VFinn"e Di+ision O. M. No. F. 5(36) 0R 6(R90)/:6. $te$ 6424234:6. T

>"? !e %ount o# rrers -'le to t!e Go+ern%ent ser+nt "on"erne$ &!et!er

!e is reinstte$ s result o# Court u$*e%ent or ""e-tn"e o# !is --el ' t!e
$e-rt%entl ut!orit', &ill e re$u"e$ ' t!e %ount erne$ ' &' o# slr' or s -ro#it on
""ount o# !is !+in* ""e-t e$ so%e e%-lo'%ent or een en**e$ in so%e -ro#itle
usiness $urin* t!e -erio$ !e re%ine$ $is%isse$, re%o+e$ or sus-en$e$, n$ #or t!e
$eter%intion o# t!e si$ %ount "o%%ittee &ill e "onstitute$ "onsistin* o# t&o o##i"ers
o# t!e $%inistrti+e Di+ision n$ re-resentti+e o# t!e Finn"e Di+ision.
(Finn"e Di+ision Noti#i"tion No S. R. O. (8E)/5, $te$ 242345T

5.1%3>i? F. R. 2A I# Go+ern%ent ser+nt, &!o !s een sus-en$e$ -en$in* in>uir'

into !is "on$u"t ttins t!e *e o# su-ernnution e#ore t!e "o%-letion o# in>uir' t!e
$is"i-linr' -ro"ee$in*s *inst !i% &ill te n$ su"! Go+ern%ent ser+nt &ill retire &it!
#ull -ensionr' ene#its n$ t!e -erio$ o# sus-ension &ill e trete$ s -erio$ s-ent on $ut'.
VFinn"e Di+ision Noti#i"tion No. 36(5) Re* :/4 $te$ 342332345T

>ii? !e -osts +"te$ ' $is%isse$ Go+ern%ent ser+nt %' e #ille$

sustnti+el', ut su"!
ser+nt is reinstte$ rrn*e%ents !+e to e re+erse$ i# t!e $is%isse$ Go+ern%ent
on --el.
5.1%4 F. R. No le+e %' e *rnte$ to Go+ern%ent ser+nt un$er sus-ension.
COMPULSORY RETIREMENT >FR 34 H 35?6
5.1%5 !e retire%ent #ro% ser+i"e is no& re*ulte$ un$er se"tion 3 o# t!e Ci+il
Ser+nts A"t, 34 (A"t No. LKKK3 o# 34) inste$ o# F. Rs : n$ .In ter%s o# t!is
se"tion, "i+il ser+nt s!ll retire #ro% ser+i"e
>i? in "se o# n o##i"er !ol$in* t!e -ost o# A$$itionl Se"retr' to t!e Fe$erl
Go+ern%ent or n' e>ui+lent or !i*!er -ost, on su"! $te s t!e "o%-etent ut!orit' %',
in t!e -uli" interest $ire"t1
>ii? in n' ot!er "se on su"! $te #ter !e !s "o%-lete$ t&ent' #i+e 'ers o#
ser+i"e >uli#'in* #or -ension or ot!er retire%ent ene#its s t!e "o%-etent ut!orit' %', in

t!e -uli" interest, $ire"t1 or

>iii? &!ere no or$er !s een -sse$ un$er (i) ? (ii) o+e on t!e "o%-letion o#
sit' 'ers o# *e.
!e "o%-etent ut!orit' #or t!e #oresi$ -ur-oses %ens --ointin* ut!orit' or
-erson $ul' ut!orise$ ' t!e --ointin* ut!orit' in t!t e!l#, not ein* -erson lo&er in
rnk t!n "i+il ser+nt "on"erne$.
5.1%7 Le+e -re-rtor' to retire%ent "n e *rnte$ onl' i# t!e Go+ern%ent ser+nt
--lies #or it.
VAut!orit'Finn"e Di+ision No F. ()2RS/::, $te$ 2234::T.
 A >uestion &s rise$ &!et!er it is -er%issile to *rnt le+e to Go+ern%ent
ser+nt &!o, in eer"ise o# t!e ri*!t "on#erre$ ' -r o# t!is Ministr'7s O##i"e
Me%orn$u% No. C</36/:2I%- (I), $te$ t!e 35t! Au*ust, 34::, %i*!t --l' #or
retire%ent #ter "o%-letin* 6 'ers >uli#'in* ser+i"e, ut e#ore ttinin* t!e *e o#
su-ernnution. It !s een !el$, in "onsulttion &it! t!e Estlis!%ent Di+ision, t!t su"!
Go+ern%ent ser+nt %' e *rnte$ le+e s is $ue n$ $%issile un$er t!e rules --li"le
to !i%, -ro+i$e$
>i? t!t t!e le+e is --lie$ #or su##i"ientl' in $+n"e o# t!e $te #ro% &!i"! t!e
retire%ent is sou*!t to e e##e"ti+e1
>ii? t!t t!e le+e $oes not e"ee$ t!e le+e &!i"! "oul$ e *rnte$ un$er t!e
rele+nt rules, s le+e -re-rtor' to retire%ent1 n$
>iii? t!t t!e *rnt o# le+e &ill e sue"t to -ro+ision o# F. R. :.
VAut!orit' Finn"e Di+ision . O No I42R2I/:, $te$ 625234:T.
5.1%9 I# n' Go+ern%ent ser+nt seeks e%-lo'%ent $urin* le+e -re-rtor' to
retire%ent un$er t!e Centrl or 0ro+in"il Go+ern%ent or in n utono%ous or se%i2
utono%ous "or-ortion or o$' set u- ', or un$er t!e Control o# t!e Centrl or 0ro+in"il
Go+ern%ent or in lo"l o$' or lo"l #un$, !is le+e slr' s!ll e restri"te$ to t!e
%ount o# nti"i-te$ -ension in ""or$n"e &it! Go+ern%ent $e"ision elo& F. R. :4.
VAut!orit' Finn"e Di+ision No F. ()2RS/::, $te$ 3233234::T.

LEAVE R ULES
TITLE >F. RS. 44 TO 47?6
5.10= Le+e is erne$ ' Go+ern%ent ser+nt ' t!e -erio$ o# $ut' onl'.!e le+e
"nnot e "li%e$ s %tter o# ri*!t. In t!e ei*en"ies o# -uli" ser+i"e "o%-etent
ut!orit' !s e+er' ri*!t to re#use or re+oke t!e le+e o# n' kin$. !is $is"retion, !o&e+er,
$oes not entitle n ut!orit' to lter t!e nture o# le+e --lie$ #or. !e *rnt o# le+e "n e
re#use$ ut t!e nture o# le+e, --lie$ #or, "nnot e ltere$ un$er n' "ir"u%stn"es.
5.101 Durin* t!e -erio$ o# Forei*n Ser+i"e, Go+ern%ent ser+nt &ill not ern n'
le+e un$er t!e Go+ern%ent. His le+e ter%s $urin* t!e -erio$ o# #orei*n ser+i"es &ill e
re*ulte$ ' t!e le+e rules o# t!e #orei*n e%-lo'er.
5.102 I# Go+ern%ent ser+nt, &!o >uits t!e -uli" ser+i"e on "o%-enstion or in+li$
-ension or *rtuit', is re2e%-lo'e$ n$ i# !is *rtuit' is t!ere u-on re#un$e$ or !is -ension
!el$ &!oll' in e'n"e, !is -st ser+i"e t!ere' e"o%in* -ensionle on ulti%te
retire%ent, !e %', t t!e $is"retion o# t!e ut!orit' sn"tionin* t!e re2e%-lo'%ent n$ to
su"! etent s t!t ut!orit' %' $e"i$e, "ount !is #or%er ser+i"e to&r$s le+e.
5.10% A Go+ern%ent ser+nt &!o is $is%isse$ or re%o+e$ #ro% t!e -uli" ser+i"e, ut
is reinstte$ on --el or re+ision, is entitle$ to "ount !is #or%er ser+i"e #or le+e.
5.100 Resi*ntion o# t!e -uli" ser+i"e, e+en t!ou*! it is #ollo&e$ i%%e$itel' ' re2
e%-lo'%ent, s!oul$ entil #or#eiture o# -st ser+i"e #or t!e -ur-ose o# le+e un$er t!e
Fun$%entl Rules n$ s!oul$, t!ere#ore, "onstitute n interru-tion o# $ut' #or t!e -ur-ose
o# 7Su--le%entr' Rules 65:7.
EMPLOYMENT DURING LEAVE >F.R.49?6--
5.103 A Go+ern%ent ser+nt is not -er%itte$ to ""e-t n' e%-lo'%ent $urin* t!e
-erio$ o# le+e. A "o%-etent ut!orit' %', !o&e+er, -er%it !i% to $o so.
5.104 I# n' Go+ern%ent ser+nt seeks e%-lo'%ent $urin* le+e -re-rtor' to
retire%ent un$er t!e Centrl or 0ro+in"il Go+ern%ent or in n utono%ous or se%i2
utono%ous "or-ortion or o$' set u- ', or un$er t!e "ontrol o# t!e Centrl or 0ro+in"il
Go+ern%ent or in lo"l o$' or lo"l #un$, !is le+e slr' s!oul$ e restri"te$ to t!e
%ount o# -ension to &!i"! t!e Go+ern%ent ser+nts &ill e entitle$ on retire%ent.
RETURN FROM LEAVE ON MEDICAL CERTIFICATE >F.R.51?6
5.105 I# Go+ern%ent ser+nt is *rnte$ le+e on %e$i"l "erti#i"te, !e "nnot e
-er%itte$ to return to $ut' &it!out #irst -ro$u"in* %e$i"l "erti#i"te o# #itness in su"!
#or% s %' e -res"rie$ ' t!e "o%-etent ut!orit'. A Go+ern%ent ser+nt &!o is *rnte$
le+e #or resons o# !elt! %' lso e re>uire$ to -ro$u"e %e$i"l "erti#i"te o# #itness
irres-e"ti+e o# t!e #"t &!et!er le+e &s *rnte$ to !i% &it! or &it!out %e$i"l
"erti#i"te.
LAPSE OF LEAVE >F.R.74?6
5.107 !e le+e t t!e "re$it o# Go+ern%ent ser+nt in !is le+e ""ount s!ll l-s e
on t!e $te o# "o%-ulsor' retire%ent.
AFFI<ATION OF OLIDAYS >S. RS. 2=9 TO 211?6

5.109 Le+e or$inril' "o%%en"es #ro% t!e $' #ollo&in* t!t on &!i"! trns#er o#
"!r*e is ##e"te$ n$ en$s on t!e $' -re"e$in* t!t on &!i"! "!r*e is resu%e$.
5.13= 9!ere t!e $' i%%e$itel' -re"e$in* t!e $' on &!i"! t!e Go+ern%ent
ser+nt7s le+e e*ins or i%%e$itel' #ollo&in* t!e $' on &!i"! t!e le+e e-ires is
!oli$' or one o# series o# !oli$'s, t!e Go+ern%ent ser+nt %' le+e !is sttion t t!e
"lose o# t!e $' e#ore or return to it on t!e $' #ollo&in* su"! !oli$' or !oli$'s. !is is,
!o&e+er, sue"t to t!e "on$ition t!t &!ere !oli$'s re -re#ie$ or su##ie$ to le+e, t!e
le+e n$ "onse>uent rrn*e%ents o# -' n$ llo&n"es &ill tke e##e"t #ro% t!e #irst $'
#ter t!e !oli$'s or t!e lst $' e#ore t!e !oli$'s, res-e"ti+el'. In t!e or$er #or t!e *rnt o#
le+e %ention s!oul$ e %$e re*r$in* t!e -er%ission to t!e Go+ern%ent ser+nt to -re#i
or su##i !oli$' or !oli$'s s t!e "se %' e.
LEAVE ACCOUNT >F. R. 54?6
5.131 !e le+e ""ount o# *ette$ Go+ern%ent ser+nt is %intine$ ' t!e u$it
o##i"er "on"erne$. !e le+e ""ount o# non2*ette$ Go+ern%ent ser+nt is %intine$ '
t!e !e$ o# t!e o##i"e in &!i"! !e is e%-l o'e$. !e le+e ""o unt in "se o# t!ose
Go+ern%ent ser+nts, &!o !+e ele"te$ t!e Re+ise$ Le+e Rules, is %intine$ in For%
AC25.
DISABILITY LEAVE >F. R. 7%?6
5.132 All Ministries/Di+isions %' *rnt s-e"il $isilit' le+e to *o+ern%ent
ser+nt &!o is $isle$ ' inur' intentionll' in#li"te$ or "use$ in, or in "onse>uen"e o#, in
$ue -er#or%n"e o# !is o##i"il $ut' or in "onse>uen"e o# !is o##i"il -osition. !is le+e is
*rnte$ onl' &!en t!e $isilit' %ni#este$ itsel# &it!in %ont!s o# t!e o""urren"e to &!i"!
it is ttriute$. I#, !o&e+er, t!e 0resi$ent is stis#ie$ s to t!e "use, t!e $isilit' le+e %'
e *rnte$ in t!ose "ses lso &!ere t!e $isilit' %ni#este$ itsel# %ore t!n %ont!s #ter
t!e o""urren"e o# t!e "use.
5.13% !e -erio$ o# le+e &ill e su"! s is "erti#ie$ to e ne"essr' ' %e$i"l
or$. An' etension o# t!e le+e &ill e -er%issile on t!e "erti#i"te o# t!e %e$i"l or$.
!e totl le+e s!oul$ not e"ee$ 6 %ont!s.
5.130 S-e"il $isilit' le+e "n e "o%ine$ &it! n' ot!er kin$ o# le+e. !is %'
e *rnte$ %ore t!n on"e i# t!e $isilit' is **r+te$ or re-ro$u"e$ in si%ilr
"ir"u%stn"es t lter $te ut not %ore t!n 6 %ont!s le+e &ill e *rnte$ in
"onse>uen"e o# n' one $isilit'. !e le+e is "ounte$ s $ut' in "l"ultin* ser+i"e #or
-ension n$ is not $eite$ to t!e le+e ""ount. Le+e slr' $urin* $isilit' le+e s!ll e
e>ul to #ull -' #or t!e #irst 35 $'s n$ !l# -' #or t!e ln"e -erio$.
5.133 !e s-e"il $isilit' le+e %' lso e *rnte$ to Go+ern%ent ser+nt &!o is
$isle$ ' inur' ""i$entll' in"urre$ or in"urre$ in or in "onse>uen"e o# $ue -er#or%n"e
o# !is o##i"il $uties, or in "onse>uen"e o# !is o##i"il -osition or ' illness in"urre$ in t!e
-er#or%n"e o# n' -rti"ulr $uties &!i"! !s t!e e##e"t o# in"resin* !is liilit' to illness
or inur' e'on$ t!e or$inr' risk tt"!in* to t!e "i+il -ost &!i"! !e !ol$s. !e $isilit'
$ue to $isese s!oul$, !o&e+er, e "erti#ie$ ' %e$i"l or$ to e $ire"tl' $ue to t!e
-er#or%n"e o# t!e -rti"ulr $ut' n$ t!e 0resi$ent s!oul$ e "on+in"e$ t!t t!e $isilit'
&s so e"e-tionl in "!r"ter or t!t t!e "ir"u%stn"es o# its o""urren"e &ere su"! s to
usti#' su"! unusul tret%ent s t!e *rnt o# $isilit' le+e.
STUDY LEAVE >F. R. 70 H APPENDI< 9 OF VOL-II?6
5.134 Stu$' le+e %' e *rnte$ to Go+ern%ent ser+nts to enle t!e% to stu$'
s"ienti#i", te"!ni"l, or si%ilr -role%s or to un$er*o s-e"il "ourses o# instru"tions1 su"!
le+e is not $eite$ *inst le+e ""ount.
5.135 Stu$' le+e is *rnte$ on !l# -' n$ t!e %i%u% -erio$ s!oul$ not e"ee$ 6
'ers. Etror$inr' le+e %' lso e "o%ine$ &it! t!e stu$' le+e n$ in t!t "se t!e
"on$ition o# t!e %i%u% -erio$ &ill not --l'.
5.137 Durin* t!e stu$' le+e stu$' llo&n"e t t!e -res"rie$ rtes is *rnte$ #or t!e
-erio$ s-ent in -rose"utin* $e#inite "ourse o# stu$' t re"o*nise$ institute.
CASUAL LEAVE6
5.139 !e "sul le +e is not trete$ s sen"e #ro% $ut' n$ t!e -' o# t!e
Go+ern%ent ser+nt is not inter%itte$. !e *rnt o# "sul le+e is l&'s sue"t to t!e
"on$ition t!t it $oes not "use e+sion o# t!e rules re*r$in* $te o# re"konin* -' n$
llo&n"e1 "!r*e o# o##i"e1 "o%%en"e%ent n$ en$ o# le+e n$ return to $ut'.
5.14= !e %i%u% -erio$ o# "sul le+e $%issile $urin* "len$r 'er is 6
$'s. An' ln"e o# "sul le+e not +ile$ o# l-ses &it! t!e en$ o# 'er. !e "sul
le+e "nnot e "o%ine$ &it! n' ot!er t'-e o# le+e or oinin* ti%e.
UARANTINE LEAVE >APP. % F. R. H S. R. VOL-II?6
5.141 Burntine le+e is in t!e nture o# etr "sul le+e n$ is *rnte$ on ""ount
o# sen"e #ro% $ut' ne"essitte$ ' or$er not to tten$ o##i"e in "onse>uen"e o# in#e"tious
$isese in t!e #%il', or !ouse!ol$ o# Go+ern%ent ser+nt. In#e"tious $iseses re1 "!oler1
s%ll-o1 -l*ue1 t'-!us #e+er1 "ereros-inl %enin*itis or n' ot!er $isese $e"lre$ s
in#e"tious ' t!e Go+ern%ent. !e >urntine le+e %' e *rnte$ ' t!e He$ o# t!e o##i"e
on "erti#i"te o# %e$i"l or -uli" !elt! o##i"er. Nor%ll' t!e -erio$ o# >urntine
le+e s!oul$ not e"ee$ 63 $'s, ut in e"e-tionl "ir"u%stn"es it "n eten$ u-to $'s.
An' #urt!er le+e re>uire$ in e"ess o# t!is -erio$ s!oul$ e trete$ s or$inr' le+e s
$%issile to Go+ern%ent ser+nt. !e >urntine le+e %' lso e *rnte$ in
"o%intion o# ot!er le+e sue"t to t!e %i%u% re#erre$ to o+e. A Go+ern%ent ser+nt

on >urntine le+e is not trete$ s sent #ro% $ut' n$ !is -' is not inter%itte$.
5.142 A "i+il ser+nt %' e *rnte$ >urntine le+e outsi$e !is le+e ""ount to t!e
etent t!t !is ut!orise$ %e$i"l tten$nt re"o%%en$s n$ t!e -erio$ o# su"! le+e is
trete$ s $ut' &it! #ull -' n$ llo&n"es o# t!e -ost !el$ ' !i% t t!e ti%e o# -ro"ee$in*
on le+e.
AUTORITIES EMPOWERED TO GRANT LEAV
E >S. RS. 2=4 TO 2=5?6
5.14% E"e-tin* t!e $isilit' le+e, n' le+e %' e *rnte$ to non2*ette$
Go+ern%ent ser+nt ' n ut!orit' &!o is "o%-etent to #ill u- t!e -ost ' t!e -erson i# it
&s +"nt. In "se o# Gette$ O##i"er no le+e "n e *rnte$ until re-ort on t!e title to
le+e !s een otine$ #ro% t!e u$it o##i"er "on"erne$. <ut in "se o# le+e on #ull -' not
e"ee$in* 36 $'s, ot!er t!n le+e -re-rtor' to retire%ent, it "n e *rnte$ to !i% i# t!e
Go+ern%ent ser+nt "on"erne$ re"or$s "erti#i"te to t!e e##e"t t!t t!e le+e --lie$, is $ue
to !i% n$ t!e sn"tionin* ut!orit' is lso stis#ie$ on t!e sis o# t!e #"ts kno&n to !i%
t!t t!e le+e is $%issile.
LEAVE ON MEDICAL CERTIFICATE >S. RS. 22= TO 2%1?6
5.140 In ll "ses &!ere t!ere is no resonle -ros-e"t o# Go+ern%ent ser+nt ein*
#it to resu%e t!e $ut' t!e %e$i"l o##i"er s!oul$ not re"o%%en$ t!e *rnt o# le+e. In ll
su"! "ses t!e o-inion t!t t!e Go+ern%ent ser+nt is -er%nentl' un#it #or Go+ern%ent
ser+i"e s!oul$ e re"or$e$ in t!e %e$i"l "erti#i "te. E+er' %e$i"l "erti#i"te i%-lies t!t
no re"o%%en$tion #or le+e %entione$ t!erein &ill e e+i$en"e to "li% to n' le+e not
$%issile to t!e Go+ern%ent ser+nt un$er t!e rules.
5.143 <e#ore n' Gette$ O##i"er is *rnte$ !is le+e or etension o# le+e on %e$i"l
"erti#i"te !e s!oul$ otin "erti#i"te in t!e #or% -res"rie$ in S. R. 666 #ro% t!e
ut!orise$ %e$i"l tten$nt. An' le+e *rnte$ to !i% &ill e on t!e sis o# t!e "erti#i"te
issue$ ' t!e %e$i"l "o%%ittee on t!e #or% -res"rie$ in S. R. 66 or 66: s %i*!t e t!e
"se. !e *rnt o# su"! "erti#i"te $oes not in itsel# "on#er u-on t!e Go+ern%ent ser+nt
n' ri*!t to le+e. In "se o# non2*ette$ Go+ern%ent ser+nt t!e %e$i"l "erti#i"te "n
e si*ne$ ' re*istere$ %e$i"l -r"titioner.
5.144 !e le+e --lie$ #or on %e$i"l "erti#i"te "nnot e re#use$.!e ut!orit'
"o%-etent to sn"tion le+e %', !o&e+er, t its $is"retion, se"ure se"on$ %e$i"l o-inion
' re>uestin* t!e Ci+il Sur*eon or %e$i"l or$, s t!e "se %' e, to !+e t!e --li"nt
%e$i"ll' e%ine$. !e #or% o# "erti#i"te !s een -res"rie$ in S. R. 664.
5.145 No Go+ern%ent ser+nt &!o is *rnte$ le+e on %e$i"l "erti#i"te &ill e
-er%itte$ to resu%e $ut' unless "erti#i"te o# #itness #ro% n ut!orit' o# n e>ul sttus,
&!i"! *rnte$ t!e %e$i"l "erti#i"te, is otine$ n$ -ro$u"e$ to t!e $e-rt%ent "on"erne$.
GRANT OF LEAVE >S.R. 2%2 TO 2%0?6
5.147 In "se &!ere ll --li"tions #or le+e "nnot e *rnte$ on ""ount o# t!e
ei*en"ies o# -uli" ser+i"e "o%-etent ut!orit', in $e"i$in* s to &!i"! --li"nt s!oul$
e *rnte$ le+e, s!oul$ tke into ""ount t!e #ollo&in* "onsi$ertions
>i? !e Go+ern%ent ser+nt &!o "n #or t!e ti%e ein* est e s-re$.
>ii? !e %ount o# le+e $ue to t!e +rious --li"nts.
>iii? !e %ount n$ "!r"ter o# t!e ser+i"e ren$ere$ ' e"! --li"nt sin"e !is
lst return #ro% le+e.
>i/? !e #"t t!t n' --li"nt &s re"lle$ #ro% lst le+e.
>/? !e #"t t!t n' su"! --li"nt !s een re#use$ le+e -re+iousl' in t!e
interest o# -uli" ser+i"e.
TE REVISED LEAVE RULES, 197=6
5.149 Le+e is $%issile to "i+il ser+nt n$ *rnte$ to !i% ' t!e "o%-etent
ut!orit' t t!e #ollo&in* rte n$ s"le
>i? L!a/! + ;'ll a$. A "i+il ser+nt &ill ern le+e onl' on #ull -'.It is to e
"l"ulte$ t t!e rte o# #our $'s #or e+er' "len$r %ont! o# t!e -erio$ o# $ut' ren$ere$
n$ "re$ite$ to t!e le+e ""ount s ;Le+e on #ull -';1 $ut' -erio$s o# 3 $'s or less in
"len$r %ont! ein* i*nore$ n$ t!ose o# %ore t!n 3 $'s ein* trete$ s #ull "len$r
%ont! #or t!e -ur-ose. I# "i+il ser+nt -ro"ee$s on le+e $urin* "len$r %ont! n$
returns #ro% it $urin* not!er "len$r %ont! n$ t!e -erio$ o# $ut' in eit!er %ont! is %ore
t!n 3 $'s, t!e le+e to e "re$ite$ #or ot! t!e in"o%-lete %ont!s &ill e restri"te$ to t!t
$%issile #or one #ull "len$r %ont! onl'.
>ii? A""''la#i+. !ere is no %i%u% li%it on t!e ""u%ultion o# su"! le+e.
>iii?Va"a#i+ D!ar#!# !e -ro+ision in (i) o+e &ill not --l' to +"tion
$e-rt%ent in its. "se, "i+il ser+nt %' ern le+e on #ull -' () &!en !e +ils !i%sel#
o# #ull +"tion in "len$r 'er2t t!e rte o# one $' #or e+er' "len$r %ont! o# $ut'
ren$ere$, () &!en $urin* n' 'er !e is -re+ente$ #ro% +ilin* !i%sel# o# t!e #ull +"tion2
s #or "i+il ser+nt in non2+"tion $e-rt%ent #or t!t 'er, n$ (") &!en !e +ils
!i%sel# o# onl' -rt o# t!e @"tion2s in () o+e -lus su"! -ro-ortion o# t!irt'
$'s s t!e nu%er o# $'s o# +"tion not tken ers to t!e #ull +"tion.
GRANT OF LEAVE6

5.15=>i? L!a/! + ;'ll a$. !e %i%u% -erio$ o# le+e on #ull -' t!t %' e
*rnte$ t one ti%e &ill e s #ollo&s

()9it!out%e$i"l"erti#i"te 36$'s

() 9it! %e$i"l "erti#i"te 35 $'s

-lus

(")On %e$i"l "erti#i"te #ro% le+e ""ount in entire ser+i"e. : $'s

 I# so%e one !s lre$' +ile$ !i%sel# o# t!is "on"ession un$er t!e -re+ious le+e
rules, t!t -erio$ &oul$ e $eite$ to t!e %i%u% o# : $'s.
>ii? L!a/! + *al; a$.() Le+e on #ull -' %' e "on+erte$ into le+e on !l#
-', t t!e o-tion o# t!e "i+il ser+nt1 t!e $eit to t!e le+e ""ount &ill e t t!e rte o# one
$' o# t!e #or%er #or e+er' t&o $'s o# t!e ltter, #r"tion o# one2!l# "ountin* s one #ull
$'7s le+e on #ull -'. !e re>uest #or su"! "on+ersion &ill e s-e"i#ie$ ' t!e "i+il ser+nt
in !is --li"tion #or t!e *rnt o# le+e.
>iii? L!a/! r!ara#+r$ #+ r!#ir!!# .!e %i%u% -erio$ u-to &!i"! "i+il
ser+nt %' e *rnte$ le+e -re-rtor' to retire%ent &ill e : $'s. It %' e tken,
sue"t to +ililit', eit!er on #ull -', or -rtl' on #ull -' n$ -rtl' on !l# -', or
entirel' on !l# -', t t!e $is"retion o# t!e "i+il ser+nt.
5.151 C+'#i +; L!a/!6 Le+e %' e --lie$ #or, e-resse$, n$ sn"tione$, in
ter%s o# $'s.
5.152 Carr$ F+r8ar: O; L!a/!6 All le+e t "re$it in t!e ""ount o# "i+il ser+nt
&!o &s in ser+i"e on t!e 3st ul', 345 is to e "rrie$ #or&r$ n$ e-resse$ in ter%s o#
le+e on #ull -'.
!e le+e ""ount in su"! "ses &ill, &it! e##e"t #ro% 3st ul', 345 or in t!e "se o# "i+il
ser+nt &!o &s on le+e on t!t $te &it! e##e"t #ro% t!e $te o# !is return #ro% le+e, e
re"st s un$er

(i) LA0
() 3 %ont! $'s
() 3 $' 3 $'

(ii) LHA0
() 3 %ont! 3 $'s
() 6 $'s 3 $'

Fr"tions i# n' &ill e i*nore$.

5.15% R!"r!a#i+ L!a/!6 It %' e *rnte$ #or 3 $'s in "len$r 'er, t!e $eit to
t!e le+e ""ount &ill, !o&e+er, e #or 3 $'s. !is le+e is not $%issile to "i+il
ser+nt in t!e @"tion De-rt%ent.

5.150 L!a/! +# :'!6 It %' e *rnte$ to ll Go+ern%ent ser+nts on #ull -', to e

o##set *inst le+e to e erne$ in #uture, #or %i%u% -erio$ o# : $'s in t!e entire
-erio$ o# ser+i"e, sue"t to t!e "on$ition t!t $urin* t!e #irst 'ers o# ser+i"e it s!ll not
e"ee$ 4 $'s in ll. Su"! le+e %' e "on+erte$ into le+e on !l# -'. It &ill e *rnte$
onl' &!en t!ere re resonle "!n"es o# t!e "i+il ser+nt resu%in* $ut'. Su"! le+e &ill e
*rnte$ s-rin*l' n$ to t!e stis#"tion o# sn"tionin* ut!orit'.
5.153 S!"ial l!a/!6 A #e%le "i+il ser+nt, on t!e $et! o# !er !usn$, %' e
*rnte$ s-e"il le+e on #ull -', &!en --lie$ #or, not e"ee$in* 3 $'s. !is le+e s!ll
not e $eite$ to !er le+e ""ount. Su"! le+e &ill "o%%en"e #ro% t!e $te o# $et! o# !er
!usn$. S!e s!oul$ -ro$u"e t!e $et! "erti#i"te lon* &it! !er --li"tion #or le+e or
se-rtel'.
MATERNITY LEAVE6
5.154 A #e%le Go+ern%ent ser+nt %' e *rnte$ %ternit' le+e on #ull -' #or t!e
-erio$ &!i"! %' eten$ u-to ninet' $'s #ro% t!e $te o# its "o%%en"e%ent or $'s
#ro% t!e $te o# "on#ine%ent &!i"!e+er is erlier. Le+e o# n' ot!er kin$ %' e "o%ine$
&it! t!e %ternit' le+e. !e %ternit' le+e %' e *rnte$ to -er%nent s &ell s to
te%-orr' Go+ern%ent ser+nts.9it! t!e e"e-tion o# t!e e%-lo'ees o# @"tion
De-rt%ents, %ternit' le+e %' not e *rnte$ #or %ore t!n t!ree ti%es in t!e entire
ser+i"e o# #e%le "i+il ser+nt. For "on#ine%ents e'on$ t!e t!ir$ one t!e #e%le "i+il
ser+nt &oul$ !+e to tke le+e #ro% !er nor%l le+e ""ount. S-ells o# Mternit' Le+e
lre$' +ile$ o# &ill e ""ounte$ #or *inst t!e t!ree ti%es li%it.
E<TRAORDINARY LEAVE >LEAVE WITOUT PAY?6
5.155>i? !e Etror$inr' le+e %' e *rnte$ on n' *roun$ u-to %i%u%
-erio$ o# #i+e 'ers t ti%e, -ro+i$e$ t!e "i+il ser+nt to &!o% su"! le+e is *rnte$ !s
een in "ontinuous ser+i"e #or -erio$ o# not less t!n ten 'ers. !e %i%u% -erio$ o#
#i+e 'ers &ill e re$u"e$ ' t!e -erio$ o# le+e on #ull -' or !l# -', i# *rnte$ in
"ontinution &it! etror$inr' le+e.I#, !o&e+er, "i+il ser+nt !s not "o%-lete$ ten 'ers
o# "ontinuous ser+i"e, E. O. L. &it!out -' #or %i%u% -erio$ o# t&o 'ers, %' e
*rnte$ t t!e $is"retion o# t!e !e$ o# !is o##i"e.

!is le+eGo+ern%ent
>ii?te%-orr'
-er%nent or %' e *rnte$ irres-e"ti+e o# t!e #"t &!et!er t!e "i+il ser+nt is
ser+nt.
>iii? !e Aut!orit' e%-o&ere$ to *rnt le+e %' "o%%ute retros-e"ti+el' t!e
-erio$s o# sen"e &it!out le+e into etror$inr' le+e (F.R. 5).
5.157>a? R!;'al +; l!a/! r!ara#+r$ #+ r!#ir!!# a: E"a*!# +; L!a/!---
>i? I# in "se o# retire%ent on su-ernnution or +oluntr' retire%ent on
"o%-letion o# t!irt' 'ers >uli#'in* ser+i"e "i+il ser+nt "nnot, #or resons o# -uli"
ser+i"e, e *rnte$ le+e -re-rtor' to retire%ent $ul' --lie$ #or in sut#i"ient ti%e, !e &ill
in lieu t!ereo# e *rnte$ lu%- su% le+e -' #or t!e le+e re#use$ to !i% sue"t to
%i%u% o# one !un$re$ n$ ei*!t' $'s le+e on #ull -'.
>ii? Su"! le+e "n e re#use$ -rtl'. ? sn"tione$ -rtl' ut t!e "s!
"o%-enstion s!ll e $%issile #or t!e "tul -erio$ o# su"! le+e so re#use$ not e"ee$in*
one !un$re$ n$ ei*!t' $'s.
>iii? !e -'%ent o# le+e -' in lieu o# su"! re#use$ le+e %' e %$e to
t!e "i+il ser+nt eit!er in lu%- su% t t!e ti%e o# retire%ent or %', t !is o-tion, e $r&n
' !i% %ont!2&ise #or t!e -erio$ o# le+e so re#use$.
>i/? #or t!e -ur-ose o# lu%- su% -'%ent in lieu o# su"! le+e, onl' t!e
;Senior 0ost Allo&n"e; &ill e in"lu$e$ in ;Le+e 0'; so $%issile.
>/? In "se "i+il ser+nt on le+e -re-rtor' to retire%ent $ies e#ore
"o%-letin* one !un$re$ n$ ei*!t' $'s o# su"! le+e, !is #%il' s!ll e entitle$ to lu%-
su% -'%ent e>ul to t!e -erio$ #llin* s!ort o# one !un$re$ n$ ei*!t' $'s.
 >&? P+8!r #+ r!;'! l!a/! r!ara#+r$ #+ r!#ir!!#, !#"6
>i? Or$inril', le+e -re-rtor' to retire%ent s!ll not e re#use$.
>ii? All or$ers re#usin* le+e -re-rtor' to retire%ent to "i+il ser+nt n$
re"llin* "i+il ser+nt #ro% le+e -re-rtor' to retire%ent s!ll e -sse$ onl' ' t!e
ut!orities s-e"i#ie$ elo&

For "i+il ser+nts o# <0S23 n$ o+e. Se"retr', Estlis!%ent Di+ision -ersonll'.

For "i+il ser+nts o# <0S23: n$ elo&. Se"retr' o# t!e "on"erne$ $i+ision
-ersonll'.

>iii? !e ut!orities s-e"i#ie$ in su2rule (ii) s!ll not $ele*te t!ese -o&ers to
n' ot!er ut!orit'.
>i/? All -ro-osls re*r$in* re#usl o# Le+e 0re-rtor' to Retire%ent to t!e
O##i"ers in <0S23 n$ o+e s!ll e su%itte$ to t!e res-e"ti+e --ointin* ut!orities &it!
$etile$ usti#i"tion tlest t!ree %ont!s e#ore t!e o##i"er is $ue to -ro"ee$ on su"! le+e..
>"? O#i+ ;+r E"a*!# +; L!a/! r!ara#+r$ #+ R!#ir!!#6
>i? "i+il ser+nt %', #i#teen %ont!s e#ore t!e $te o# su-ernnution or
t!irt' 'ers >uli#'in* ser+i"e on or #ter t!e 3 st ul', 345 t. !is o-tion, e llo&e$ to
en"s! !is le+e -re-rtor' to retire%ent i# !e un$ertkes in &ritin* to -er#or% $ut' in lieu
o# t!e &!ole -erio$ o# t!ree !un$re$ n$ sit'2#i+e $'s or lesser -erio$ &!i"! is $ue n$
$%issile.
>ii? In lieu o# su"! le+e, le+e -' %' e "li%e$ t n' ti%e $urin* t!e
-erio$ t t!e rte o# -' $%issile t t!e ti%e t!e le+e -' is $r&n #or t!e "tul -erio$ o#
su"! le+e sue"t to %i%u% o# one !un$re$ n$ ei*!t' $'s. !e rte o# le+e -' &ill
e t!e rte $%issile on t!e $te su"! le+e &oul$ !+e "o%%en"e$. !e le+e -' %' e
$r&n t n' ti%e #or t!e -erio$ #or &!i"! $ut' !s lre$' een ren$ere$.
VFinn"e Di+ision Noti#i"tion F. l ()2R/5, $te$ 3232345T

>iii? I# t n' ti%e $urin* su"! -erio$ le+e is *rnte$ on ""ount o# ill !elt!
su--orte$ ' %e$i"l "erti#i"te or #or -er#or%n"e o# H, t!e %ount o# "s! "o%-enstion
on ""ount o# le+e -' &ill e re$u"e$ ' n %ount e>ul to t!e le+e -' #or !l# t!e
-erio$ o# le+e so *rnte$, #or e%-le, i# n e%-lo'ee &!o !s o-te$ #or en"s!%ent o#
su"! le+e, !s tken sit' $'s le+e, !is "s! "o%-enstion e>ul to t!irt' $'s le+e &ill
e #or#eite$.
>i/? !e "i+il ser+nt &ill su%it t!e o-tion to t!e ut!orit' "o%-etent to
sn"tion le+e -re-rtor' to retire%ent, &!i"! &ill ""e-t t!e o-tion n$ issue #or%l
sn"tion #or t!e -'%ent o# "s! "o%-enstion.
>/? For t!e -ur-ose o# -'%ent in lieu o# su"! le+e, onl' t!e ;Senior 0ost
Allo&n"e; &ill e in"lu$e$ in ;Le+e 0'; so $%issile.
VFinn"e Di+ision Noti#i"tion No F. l ()2R/5, $te$ 352362345T
IN-SERVICE DEAT6
5.159 In "se "i+il ser+nt $ies, or is $e"lre$ -er%n entl' in"-"itte$ #or #urt!er
ser+i"e ' Me$i"l <or$ &!ile in ser+i"e, lu%- su% -'%ent e>ul to le+e -' u-to
35 $'s out o# t!e le+e t !is "re$it &ill e %$e to !is #%il'[ s $e#ine$ #or t!e -ur-ose
o# #%il' -ension or s t!e "se %' e, to t!e "i+il ser+nt.
VFinn"e Di+ision7s Noti#i"tion No. F. l ()2R/5, $te$ l242l45T

INDICATION OF REASONS OF LEAVE NOT NECESSARY6

5.17= It &ill not e ne"essr' to s-e"i#' t!e resons #or &!i"! le+e !s een --lie$,
so lon* s t!t le+e is $ue n$ $%issile to "i+il ser+nt. Le+e --lie$ #or on %e$i"l
"erti#i"te &ill not e re#use$. !e ut!orit' "o%-etent to sn"tion le+e %', !o&e+er, t its
$is"retion, se"ure se"on$ %e$i"l o-inion ' re>uestin* t!e Ci+il Sur*eon/Me$i"l <or$
to !+e t!e --li"nt %e$i"ll' e%ine$.
COMMENCEMENTEND OF LEAVE6
5.171 Inste$ o# in$i"tin* &!et!er le+e strts/en$s in t!e #orenoon or #ternoon le+e
%' "o%%en"e #ro% t!e $' #ollo&in* t!t on &!i"! "i+il ser+nt !n$s o+er t!e "!r*e o#
!is -ost. lt %' en$ on t!e $' -re"e$in* t!t on &!i"! !e resu%es $ut'.
RECALL FROM LEAVE6
5.172 I# "i+il ser+nt is re"lle$ to $ut' "o%-ulsoril' &it! t!e -ersonl --ro+l o#
t!e !e$ o# t!e !is o##i"e #ro% le+e o# n' kin$, t!t !e is s-en$in* &' #ro% !is
!e$>urters, !e %' e *rnte$ sin*le return #re -lus $il' llo&n"e s $%issile on
tour #ro% t!e sttion &!ere !e is s-en$in* !is le+e to t!e -l"e &!ere !e is re>uire$ to
re-ort #or $ut'. In "se !e is re"lle$ to $ut' t !e$>urter n$ !is re%inin* le+e is
"n"elle$ t!e #re t!en $%issile &ill e #or one &' ourne' onl'. I# return #ro% le+e is
o-tionl, no "on"ession is $%issile.
OVERSTAYAL AFTER SANCTIONED LEAVE6
5.17% nless !is le+e is eten$e$ ' t!e !e$ o# !is o##i"e, "i+il ser+nt &!o re%ins
sent #ter t!e en$ o# !is le+e is not entitle$ to n' re%unertion #or t!e -erio$ o# su"!
sen"e, n$ $oule t!e -erio$ o# su"! sen"e &ill e $eite$ *inst !is le+e ""ount.
Su"! $eit, i# t!ere is insu##i"ient "re$it in t!e le+e ""ount, e $uste$ *inst #urt!er
ernin*. Su"! $oule $eit &ill not -re"lu$e n' $is"i-linr' "tion t!t %' e "onsi$ere$
ne"essr' un$er t!e rules.
LEAVE SALARY6
5.170 !e le+e slr' on +er*e -' is "l"ulte$ on t!e sis o# t!e +er*e -'
$r&n $urin* t!e t&el+e "o%-lete %ont!s i%%e$itel' -re"e$in* t!e %ont! in &!i"! t!e
le+e is tken or in t!e "se o# le+e tken on or #ter 3st ul', 34:4 le+e slr' is $%issile
t rte e>ul to t!e -' lst $r&n ' t!e Go+ern%ent ser+nt e#ore t!e "o%%en"e%ent o#
t!e le+e, i# t!e s%e e %ore t!n t!e +er*e -'. Le+e slr' on !l# -' &ill e !l# o#
t!e +er*e -'/-' lst $r&n s %entione$ o+e.
LEAVE E<-PA)ISTAN6
5.173 Le+e on #ull -' %' lso e *rnte$ s le+e e20kistn to "i+il ser+nt &!o
--lies #or su"! le+e or &!o -ro"ee$s ro$ $urin* le+e, or tkes le+e &!ile -oste$
ro$ or is ot!er&ise on $ut' ro$, n$ %kes s-e"i#i" re>uest to t!t e##e"t. !e le+e
-' to e $r&n ro$ s!ll, !o&e+er, e restri"te$ to %i%u% o# Rs. , -er %ont!.
Su"! le+e -' s!ll e -'le #or t!e "tul -erio$, o# le+e s-ent ro$ sue"t to
%i%u% o# 36 $'s t ti%e. !e "on"ession o# $r&in* le+e slr' outsi$e 0kistn is,
!o&e+er, not t$%issile to t!ose Go+ern%ent ser+nts &!o &ere --ointe$ #ter t!e 3t!
M', 345. !e' &ill $r& t!eir le+e slr' in Ru-ees in 0kistn irres-e"ti+e o# t!e
"ountr' &!ere t!e' s-en$ t!eir le+e.
COMBINATION OF DIFFERENT TYPE OF LEAVE6
5.174 One t'-e o# le+e %' e "o%ine$ &it! oinin* ti%e or &it! n' ot!er t'-e o#
le+e ot!er&ise $%issile. <ut t!e le+e -re-rtor' to retire%ent "nnot e "o%ine$ &it!
n' ot!er kin$ o# le+e.
E<PLANATORY INSTRUCTIONS FOR FILLING UP TE LEAVE ACCOUNT
FORM6
5.175 !e le+e ""oun t &ill e %intine$ #or ll "i+il ser+nts o# t!e Fe$erl
Go+ern%ent &!o &ere in ser+i"e on t!e 3st ul', 345 in"lu$in* t!ose &!o &ere on le+e on
t!t $te n$ !+e not o-te$ to retin t!e eistin* le+e rules n$ ot!ers, &!o enter ser+i"e on
or #ter 3st ul', 345.
5.177 All le+e t "re$it in t!e ""ount o# "i+il ser+nt &!o &s in ser+i"e on t!e 3st
ul', 345 s!ll e "on+erte$ in ter%s o# le+e on #ull -' t t!e #ollo&in* rtes

(i) L. A. 0.
() 3 %ont! $'s
() 3 $' 3 $'

(ii) L. H. A. 0.
() 3 %ont! 3 $'s
() 6 $'s 3 $'.

(Fr"tions i# n' to e i*nore$)

5.179 !e le+e ""ount s!ll "o%%en"e &it! n o-enin* entr' ;Due on 3st ul', 345;
or in t!e "se o# "i+il ser+nt, &!o &s on le+e on 3st ul', 345 &it! e##e"t #ro% t!e $te
o# !is return #ro% le+e. For t!e -ur-ose o# "o%-utin* t!e le+e t "re$it, t!e ser+i"e u-to
t! une, 345 &ill e tken into ""ount. !e le+e $ue in ter%s o# le+e on #ull -' in
$'s &ill e note$ in Colu%n No. 63.
5.19=>i? In "l"ultin* t!e le+e erne$ on #ull -' t t!e rte o# $'s #or e+er'
"len$r %ont! t!e $ut' -erio$ o# 3 $'s or less in "len$r %ont! s!ll e i*nore$ n$
t!ose o# %ore t!n 3 $'s s!ll e trete$ s #ull "len$r %ont! #or t!e -ur-ose. I# "i+il
ser+nt -ro"ee$s on le+e $urin* "len$r %ont! n$ returns #ro% it $urin* not!er
"len$r %ont! n$ t!e -erio$ o# $ut' in eit!er %ont! is %ore t!n 3 $'s, t!e le+e to e
"re$ite$ #or ot! t!e in"o%-lete %ont!s &ill e restri"te$ to t!t $%issile #or one #ull
"len$r %ont! onl'.!ere s!ll e no %i%u% li%it on ""u%ultion o# t!is le+e.
 >ii? !e -ro+ision in (i) o+e &ill not --l' to +"tion $e-rt%ent. In its "se,
"i+il ser+nt %' ern le+e on #ull -' () &!en !e +ils !i%sel# o# #ull +"tion in
"len$r 'erJt t!e rte o# one $' #or e+er' "len$r %ont! $ut' ren$ere$ () &!en $urin*
n' 'er !e is -re+ente$ #ro% +ilin* !i%sel# o# t!e #ull +"tionJs #or "i+il ser+nt in
non2+"tion $e-rt%ent #or t!t 'er, n$ (") &!en !e +ils !i%sel# o# onl' -rt o# t!e
+"tionJs in () o+e -lus su"! -ro-ortion o# t!irt' $'s s t!e nu%er o# $'s o# +"tion
not tken ers to t!e #ull +"tion.
5.191>a? Le+e on #ull -' %' e "on+erte$ into le+e on !l# -' t t!e o-tion o# t!e
"i+il ser+nt1 t!e $eit to t!e le+e ""ount &ill e t t!e rte o# one $' o# t!e #or%er #or
e+er' t&o $'s o# t!e ltter, #r"tion o# one !l# "ountin* s one #ull $'7s le+e on #ull -'.
!e re>uest #or su"! "on+ersion s!ll e s-e"i#ie$ ' t!e "i+il ser+nt in !is --li"tion #or
t!e *rnt o# le+e.
>&? !ere s!ll e no li%it on t!e *rnt o# le+e on !l# -' so lon* s
it is +ille ' "on+ersion in t!e le+e ""ount.

5.192 L. 0. R. on #ull -' &ill e note$ in "olu%n No. 3 &!ile t!t on !l# -' in
"olu%ns No. 3 n$ 3.
5.19% Le+e not $ue %' e *rnte$ on #ull -' to e o##set *inst le+e to e erne$
in #uture #or %i%u% -erio$ o# : $'s in t!e entire -erio$ o# ser+i"e, sue"t to t!e
"on$ition t!t $urin* t!e #irst #i+e 'ers o# ser+i"e it s!ll not e"ee$ 4 $'s in ll. Su"!

le+e %' e
resonle "on+erte$
"!n"es o# t!einto
"i+ille+e on !l#
ser+nt -'. It
resu%in* s!ll e *rnte$ onl' &!en t!ere re
$ut'.
5.190 !e *rnt o# S-e"il Le+e, Mternit' Le+e, Disilit' Le+e, Etror$inr'
Le+e, -'%ent o# le+e -' #or re#use$ L. 0. R. u-to %i%u% o# 35 $'s, lu%- su%
-'%ent e>ul to #ull -' u-to 35 $'s out o# le+e t "re$it %$e to t!e #%il' o#
Go+ern%ent ser+nt, &!ose $et! o""urs &!ile in ser+i"e. Se%n si"k le+e, De-rt%ent
le+e. Stu$' le+e, Hos-itl le+e n$ Burntine le+e s!ll e note$ in "olu%n No. 66,
Mternit' le+e ot!er t!n t!ree ti%es in entire ser+i"e s!ll, !o&e+er, e $eite$ to t!e
rele+nt "olu%n o# t!e le+e ""ount.
5.193 9!en Go+ern%ent ser+nt --lies #or le+e "olu%ns 6 to s!ll e #ille$ in
s!o&in* t!e -erio$ o# $ut' u-to t!e $te -re"e$in* t!t on &!i"! Go+ern%ent ser+nt
inten$s to *o on le+e. !e #ull "len $r %ont!s to e note$ in "olu%n !ll e &orke$ out
on t!e lines in$i"te$ in -r .34 o+e.

5.194 9!en Go+ern%ent ser+nt returns #ro% le+e "olu%ns 5 to 6 s!ll e #ille$ in
""or$in* to t!e nture o# le+e. I# le+e not $ue is +ile$ o## t!e %inus ln"e to e s!o&n
in "olu%n No. 63 s!oul$ e &ritten in re$ ink.
JOINING TIME >F.R. 1=3 TO 1=7?6
5.195 !e oinin* ti%e is *rnte$ to Go+ern%ent ser+nt in or$er to enle !i%
>a? to oin ne& -ost &!i"! !e is --ointe$ &!ile on $ut' in !is ol$ -ost1 or
>&? to oin ne& -ost.
>i? &!ile returnin* #ro% le+e on +er*e -' not e"ee$in* %ont!s1 or
 >ii? i# !e &s not *i+en su##i"ient noti"e re*r$in* !is --oint%ent to t!e ne&
-ost, on return #ro% n' le+e ot!er t!n t!t s-e"i#ie$ in (i) o+e1 or
>"? to tr+el #ro% t!e -ort o# $erktion or in "se o# ir ourne' #ro% #irst
ir-ort o# "ll in 0kistn to or*nie !is $o%esti" estlis!%ent, on return #ro% le+e out o#
0kistn #or %ore t!n %ont!s1 or
>:? >i? to -ro"ee$ #ro% s-e"i#ie$ sttion to oin -ost in re%ote lo"lit', &!i"!
is not es' o# ""ess1 or

>ii? to -ro"ee$ on relin>uis!in* "!r*e o# -ost in re%ote lo"lit' to s-e"i#ie$

sttion.
5.197 !e oinin* ti%e in res-e"t o# "luses (") n$ ($) o+e is not $%issile to t!e
!ol$ers o# -osts o# u$*e o# Hi*! Court n$ Se"retr' to t!e Ntionl Asse%l'.
5.199 !e #ollo&in* re so%e i%-ortnt $e"isions un$er t!e rules re#erre$ to o+e222
>a? No oinin* ti%e, oinin* ti%e -' n$ tr+ellin* llo&n"e s!oul$ e *rnte$
to 0ro+in"il Go+ern%ent ser+nt &!o is --ointe$ to -ost un$er t!e Fe$erl
Go+ern%ent, &!ile on $ut' in !is ol$ -ost, ut oins !is ne& -ost #ter ter%intion o# !is
e%-lo'%ent un$er t!e 0ro+in"il Go+ern%ent ' resi*ntion or ot!er&ise. 9!en t!e
e%-lo'%ent o# -rti"ulr Go+ern%ent ser+nt is in t!e &i$er -uli" interest, t!is rule %'
e rele$.
>&? A Go+ern%ent ser+nt, &!o -ro"ee$s on le+e on +er*e -' not e"ee$in*

%ont!s
*rnte$ #ro% !is
oinin* ti%eol$
#or-ost
onein not!er
$' onl' insttion
ter%s &!ere !e64.
o# S. R. is s-en$in* t!e le+e, s!oul$ e

>"? !e Go+ern%ent ser+nts, &!o re --ointe$ to t!e -osts un$er t!e Fe$erl
Go+ern%ent on t!e results o# t!e "o%-etiti+e e%intion &!i"! is o-en to ot! Go+ern%ent
ser+nts n$ ot!ers, re llo&e$ t!e oinin* ti%e n$ oinin* ti%e -' s #ollo&s J
>i? oinin* ti%e is $%issile to ll Go+ern%ent ser+nts ser+in* un$er t!e
Fe$erl Go+ern%ent n$ to 0ro+in"il Go+ern%ent ser+nts &!o !ol$ sustnti+e -er%nent
-osts.
>ii? !e oinin* ti%e -' is $%issile to t!ose Go+ern%ent ser+nts onl'
(in"lu$in* t!ose o# 0ro+in"il Go+ern%ent) &!o !ol$ -er%nent -osts in sustnti+e
"-"it'.
>iii? r+ellin* llo&n"e on trns#er is llo&e$ onl' in su"! "ses, &!ere
oinin* ti%e -' is $%issile un$er (ii) o+e.
>:? !e oinin* ti%e n$ tr+ellin* llo&n"e o# Militr' O##i"ers in "i+il e%-lo'
re *o+erne$ ' t!e "i+il rules. For t!e -ur-oses o# t!ese rules, -ri+ile*e le+e un$er t!e
%ilitr' rules s!oul$ e trete$ s le+e on +er*e -' o# not %ore t!n %ont!s $urtion,
>!? !e ti%e resonl' re>uire$ #or ourne's et&een t!e -l"e o# trinin* n$
t!e sttion to &!i"! t!e Go+ern%ent ser+nt is -oste$ i%%e$itel' e#ore or #ter t!e
trinin* s!oul$ e trete$ s -rt o# trinin*. !is rulin* $oes not --l' to -rotioners
!ol$in* trinin* -osts n$ t!e' re entitle$ to oinin* ti%e &!en trns#erre$.
 >;? In "ses &!ere Go+ern%en t ser+nt is entitle $ to oinin* ti%e on t!e e-ir'
o# le+e, i# !e oins !is ne& --oint%ent e#ore t!e e-ir' o# su"! le+e -lus oinin* ti%e
$%issile, t!e -erio$ s!ort tken s!oul$ e "onsi$ere$ s le+e not eno'e$ n$
"orres-on$in* -ortion o# t!e le+e "n"elle$ &it!out n' re#eren"e to t!e ut!orit' &!i"!
sn"tione$ t!e le+e. I#, !o&e+er, t!e Go+ern%ent ser+nt "on"erne$ $oes not $esire to +il
!i%sel# o# t!e #ull oinin* ti%e $%issi le to !i%, t!e -erio$ o# le+e n$ oinin* ti%e %'
e $uste$ in ""or$n"e &it! !is o-tion.
>? I# +"tion is "o%ine$ to le+e, it s!oul$ e trete$ s le+e #or "l"ultin*
le+e on +er*e -' not e"ee$in* %ont!s n$ le+e out o# 0kistn #or %ore t!n
%ont!s #or -ur-oses o# FR 3() (i) n$ (") res-e"ti+el'.
>*? !e oinin* ti%e $%issile on return #ro% le+e out o# 0kistn #or %ore
t!n %ont!s is re"kone$ #ro% t!e $te o# $ise%rktion t 0kistn -ort. It is lso
$%issile to Go+ern%ent ser+nt e+en i# !e $oes not %ke n' ourne' #ro% t!e -ort o#
$ise%rktion so s to enle !i% to or*nie !is estlis!%ent.
>i? 9!en Go+ern%ent ser+nt is llo&e$ oinin * ti%e on return #ro% le+e
n$ is -oste$ to -l"e in re%ote lo"lit', !e s!oul$ rri+e t s-e"i#ie$ sttion &it!in t!e
-erio$ o# !is le+e n$ t!e oinin* ti%e $%issile un$er FR 3() or (") n$ #ro% t!e
s-e"i#ie$ sttion on&r$ !is oinin* ti%e &ill e re*ulte$ un$er F. R. 3($).
5.2== In ter%s o# FR 3: Lo"l Go+ern%ent is "o%-etent to %ke rules re*ultin*
t!e oinin* ti%e $%issile un$er F. R. 3 n$ s-e"i#' t!e -l"es n$ sttions to &!i"!
"luse ($) &oul$ e --li"le. !e Fe$erl Go+ern%ent in t!eir "-"it' s Lo"l
Go+ern%ent !+e #r%e$ rules &!i"! re "ontine$ in S. Rs 64 to :2A.
5.2=1 A Go+ern%ent ser+nt on oinin* ti%e is trete$ s on $ul' n$ t!e oinin* ti%e
-' is re*ulte$ s un$er.
>a? I# trns#erre$ to oin ne& -ost, &!ile on $ut' in !is ol$ -ost, !e is entitle$ to
t!e -' &!i"! !e &oul$ !+e $r&n, !$ !e "ontinue$ in !is ol$ -ost or t!e -' &!i"! !e
&ill $r& on tkin* "!r*e o# !is ne& -ost, &!i"!e+er is less.
>&? 9!ere oinin* ti%e is llo&e$ on return #ro% le+e, Go+ern%ent ser+nt
&ill $r& t!e le+e slr' $urin* t!e oinin* ti%e t t!e rte -res"rie$ #or t!e -'%ent o#
le+e slr' in 0kistn. No oinin* ti%e -' is $%issile on return #ro% etror$inr'
le+e, e"e-t t!e etror$inr' le+e, not e"ee$in* 3 $'s in "ontinution o# ot!er le+e.
>"? For t!e oinin* ti%e $%issile #ro% s-e"i#ie$ sttion to n$ #ro% -l"e in
re%ote lo"lit' !e &oul$ e entitle$ to t!e -' s t!ou*! !e &s on $ut' in !is -ost in t!e
re%ote lo"lit'. !is !ol$s *oo$ e+en in t!e "se o# Go+ern%ent ser+nt, &!o is on stri*!t
trns#er.
5.2=2 No etr2-' s!oul$ e $r&n in n' "se ' relie+in* Go+ern%ent ser+nt
until t!e trns#er o# "!r*e is "o%-lete$ in su"! "ses &!ere t!e "!r*e "onsists o# se+erl2
s"ttere$ &orks, &!i"! t!e relie+in* n$ t!e re"ei+e$ o##i"ers re re>uire$ to ins-e"t to*et!er
on t!e or$ers o# t!e su-erior o##i"ers. In "se o# like nture t!e relie+in* o##i"er &oul$ e
trete$ s on $ut', -ro+i$e$ t!e ti%e tken ' !i% #or tkin* o+er "!r*e is $ee%e$ s
resonle ' !is su-eriors n$ &ill $r& t!e -resu%-ti+e -' o# !is -er%nent -ost. I# !e
&s o##i"itin* in -ost !e &ill $r& t!t -' -ro+i$e$ it &s not %ore t!n t!e -' !e
&oul$ $r& in !is ne& -ost, ot!er&ise !e is entitle$ to $r& t!e -resu%-ti+e -' o# !is
sustnti+e -er%nent -ost. I# !e returns #ro% le+e, !e &oul$ $r& -' o# t!e -er%nent
-ost. Durin* t!e -erio$ t!e trns#er o# "!r*e is "o%-lete$ ot! t!e relie+e$ n$ relie+in*
Go+ern%ent ser+nt &oul$ e entitle$ to t!e "on"ession o# #ree >urters or !ouse rent
llo&n"e in lieu t!ereo#.
5.2=% Durin* t!e "ourses o# oinin* ti%e un$er "luses () n$ (") o# F. R. 3
%ilitr' "o%%issione$ o##i"er sue"t to t!e "i+il le+e rules &oul$ e entitle$ to t!e le+e
slr' sue"t to t!e %ini%u% -res"rie$ ' t!e Militr' ut!orities un$er F. R. 4.
5.2=0 !e o+erst'l o# oinin* ti%e is &il#ul sen"e #ro% $ut' n$ %' e trete$ s
%ise!+iour #or -ur-oses o# F. R. 3. No -' or le+e slr' is $%issile #ter t!e e-ir'
o# t!e oinin* ti%e s $%issile un$er t!e rules.
5.2=3 I# in t!e interest o# -uli" ser+i"e, -erson &!o &s e%-lo'e$ un$er n *en"'
or institution ot!er t!n t!e Go+ern%ent or &s on le+e #ro% t!ere, s --ointe$ to -ost
un$er t!e Go+er n%ent !e %' e *rnte$ oinin* ti%e, t t!e $is"r etion o# t!e Lo"l
Go+ern%ent, #or t!e -erio$ o# -re-rtion n$ %kin* ourne' to oin t!e -ost. Si%ilrl' !e
%' e llo&e$ oinin* ti%e #or -re-rtion n$ ourne' to oin !is ori*inl -ost #ter
ter%intion o# !is e%-lo'%ent &it! t!e Go+ern%ent. Durin* t!e oinin* ti%e !e &ill $r&
t!e -' or le+e slr' s t!e "se %' e, !e &s $r&in* in !is -ost &it! t!e -ri+te
e%-lo'er or t!e -' o# t!e -ost un$er t!e Go+ern%ent, &!i"!e+er is less.
FOREIGN SERVICE >F. RS 1=9 TO 125?6
5.2=4 n$er Se"tion 3 o# t!e Ci+il Ser+nts A"t, 34, e+er' Ci+il Ser+nt, not

re"ruite$
or outsi$es-e"i#i"ll'
0kistn, inton'
ser+e
-ostinun$er
-rti"ulr re or
t!e Fe$erl re*ion, is lile
Go+ern%ent or n'to0ro+in"il
ser+e n'&!ere &it!in
Go+ern%ent
or lo"l ut!orit', or "or-ortion or o$', set u- or estlis!e$ ' n' su"! Go+ern%ent. I#
Go+ern%ent ser+nt is $e-ute$ to ser+e un$er Lo"l Fun$, >usi2-uli" o$', se%i2
Go+ern%ent or*nition, sttutor' or -ri+te o$' n$ re"ei+es !is -' #ro% sour"e
ot!er t!n t!e *enerl re+enues, !e is trete$ s on 7#orei*n ser+i"e7. De-uttion on
#orei*n ser+i"e in 0kistn is &it!in t!e "o%-eten"e o# Lo"l Go+ern%ent ut trns#er to
#orei*n ser+i"e out o# 0kistn re>uires t!e sn"tion o# t!e 0resi$ent.!e ter%s o# #orei*n
ser+i"e &ill e re*ulte$ +i$e Estlis!%ent Di+ision O. M. No. 35/5/532R. (C@) $te$
6t! A-ril, 3456 n$ Finn"e Di+ision O. M. No ()2R/4, $te$ 64t! nur', 345.
5.2=5 9it! t!e ttin%ent o# t!e -ro+in"il utono%', !o&e+er, it &s !el$ t!t trns#er
to Forei*n Ser+i"e out o# 0kistn &s lso &it!in t!e "o%-eten"e o# 0ro+in"il
Go+ern%ent. !is +ie& &s u-!el$ n$ it &s $e"i$e$ t!t t!e 0ro+in"il Go+ern%ent "oul$
sn"tion trns#er on Forei*n Ser+i"e out o# 0kistn, ut it &s su**este$ to t!e% t!t t!e'
s!oul$ "onsult t!e Fe$erl Go+ern%ent e#ore !n$ n$ tke into "onsi$ertion t!eir +ie&s
lso.
5.2=7>i? !e Go+ern%ent ser+nts !ol$in* -er%nent or te%-orr' -osts n$ $r&in*
-' #ro% t!e *enerl re+enues %' e sent on Forei*n Ser+i"e.!e re>uests #ro% t!e #orei*n
e%-lo'er in t!is e!l# s!oul$ e -ro"esse$ +er' "re#ull' &it! +ie& to $eter%ine t!t
$uties to e -er#or%e$ #ter t!e trns#er re su"! s &oul$, #or -uli" resons, e ren$ere$ '
t!t -rti"ulr Go+ern%ent ser+nt. !e -ro-osls re"ei+e$ #ro% t!e -ri+te e%-lo'ers
s!oul$ e s"rutinie$ %ore ri*orousl'. !e lon o# Go+ern%ent o##i"er to -ri+te
un$ertkin* s!oul$ e re*r$e$ s +er' e"e-tionl "se re>uirin* s-e"il usti#i"tion.
 >ii? Go+ern%ent ser+nts re not llo&e$ to seek e%-lo'%ent &it! -ri+te
o$ies outsi$e 0kistn on t!eir o&n. !e' s!oul$ --l' onl' *inst -osts $+ertise$ in t!e
"ountr' t!rou*! t!e <ureu o# E%i*rtion n$ O+erses E%-lo'%ent n$ t!e %i%u%
-erio$ #or &!i"! t!e' %' re%in ro$ s!ll not e"ee$ 'ers. I# t!is "on$ition is not
"o%-lie$ &it!, t!e Go+ern%ent ser+nt "on"erne$ s!ll !+e to resi*n #ro% Go+ern%ent
ser+i"e).
VEstlis!%ent Di+ision O.M No 3/6/:: I@ $te$ 6t! une, 345.T

5.2=9 9!ile on Forei*n Ser+i"e Go+ern%ent ser+nt re%ins in t!e "$re or "$res in
&!i"! !e &s in"lu$e$ in sustnti+e or o##i"itin* "-"it' i%%e$itel' e#ore !is trns#er
to t!e Forei*n Ser+i"e. He %' lso e *i+en -ro%otion in sustnti+e or o##i"itin*
"-"it' to !i*!er -ost in not!er "$re. 9!en t!e -ro%otion o# Go+ern%ent ser+nt &!o
is on #orei*n ser+i"e is to e "onsi$ere$ t!e $uties -er#or%e$ ' !i% in !is -ost un$er t!e
#orei*n e%-lo'er n$ t!e -ro%otion *i+en to !is uniors in t!e "$re s!oul$ lso e tken
into ""ount.
5.21= 9!en t!e trns#er o# Go+ern%ent ser+nt to Forei*n Ser+i"e in 0kistn is
sn"tione$, t!e -erio$ #or &!i"! !e is so trns#erre$, t!e -ost &!i"! !e s!ll !ol$ in Forei*n
Ser+i"e n$ t!e -' &!i"! !e s!ll re"ei+e in su"! ser+i"e %ust e -re"isel' s-e"i#ie$ in t!e
or$er sn"tionin* t!e trns#er. I# it is inten$e$ t!t !e s!ll re"ei+e n' re%unertion or eno'
n' "on"ession o# -e"unir' +lue in $$ition to !is -ro-er -', t!e e"t nture o# su"!
re"o%%en$tion or "on"ession %ust e si%ilrl' s-e"i#ie$. No Go+ern%ent ser+nt &ill e
-er%itte$ to re"ei+e n' re%unertion or eno' n' "on"ession &!i"! is not so s-e"i#ie$ n$

i#
t!et!e or$er isissilent
intention t!t itss!ll
to n'
not-rti"ulr re%unertion or "on"ession1 it %ust e ssu%e$ t!t
e eno'e$.
5.211 !e slient #etures o# Forei*n Ser+i"e re s un$er
>i? !e Go+ern%ent ser+nt &ill e trete$ to e on Forei*n Ser+i"e &it! e##e"t
#ro% t!e $te !e %kes o+er "!r*e o# !is -ost un$er t!e Go+ern%e nt. He s!ll re+ert #ro%
Forei*n Ser+i"e on t!e $te !e tkes o+er "!r*e o# !is -ost un$er Go+ern%ent. I# !e tkes
le+e e#ore oinin* !is -ost un$er Go+ern%en t t!e $te o# re+ersion #ro% Forei*n Ser+i" e
&ill e $e"i$e$ ' t!e Go+ern%ent.
>ii? Durin* t!e -erio$ o# #orei*n ser+i"e, t!e -erson "on"erne$ &ill e entitle$ to
-', oinin* ti%e -', le+e slr', llo&n"es n$ tr+ellin* #"ilities (in"lu$in* -ss*e #or
!i%sel# n$ !is #%il' to t!e -l"e o# e%-lo'%ent un$er t!e orro&in* Go+ern%ent n$
"k on ter%intion o# t!e #orei*n ser+i"e) in ""or$n"e &it! t!e re*ultions o# or t!e ter%s
n$ "on$itions o##ere$ ' t!e orro&in* Go+ern%ent/Or*nition.
>iii? !e #orei*n e%-lo'er (n$ &!ere #orei*n e%-lo'er is not *reele to -'
t!e -ension "ontriution) t!e Go+ern%ent ser+nt "on"erne$ s t!e "se %' e, &ill $urin*
t!e -erio$ o# #orei*n ser+i"e, -' to t!e Go+ern%ent o# 0kistn -ension "ontriut ion. !e
"ontriution &ill e -i$ in #orei*n "urren"' i# t!e #orei*n ser+i"e is outsi$e 0kistn in
""or$n"e &it! t!e rele+nt rules n$ t t!e rtes -res"rie$ #ro% ti%e to ti%e ' t!e
*o+ern%ent o# 0kistn. !e re%ittn"e s!ll e %$e ' t!e #orei*n e%-lo'er or t!e
Go+ern%ent ser+nt "on"erne$ t!rou*! nor%l nkin* "!nnels to t!e -rent o##i"e o# t!e
Go+ern%ent ser+nt "on"erne$ in 0kistn &it! "o+erin* letter s!o&in* t!e rele+nt !e$
o# ""ount. !e -rent o##i"e &ill sen$ "o-ies o# "!llns n$ s"!e$ules to t!e A""ounts
O##i"er "on"erne$ #or in#or%tion n$ ne"essr' "tion.On $el'e$ -'%ent o# t!ese
"ontriutions, t!e -ro+isions o# S. R. s!ll --l'. ill su"! ti%e s t!e rtes o# -ension
"ontriutions re s"ertine$ n$ inti%te$ ' t!e Au$it O##i"e "on"erne$ t!e #orei*n
e%-lo'er or t!e Go+ern%ent ser+nt "on"erne$ s!ll -ro+isionll' -' -ension "ontriution
in #orei*n "urren"' t uni#or% rte o# 23/W o# t!e %en o# %ini%u% n$ %i%u% o#
t!e -' s"le o# t!e -ost !el$ ' !i% t t!e li%e o# !is -ro"ee$in* on #orei*n ser+i"e, -lus
ot!er e%olu%ents (re"konle #or -ension &!i"! &oul$ !+e een $%issile to !i% !$ !e
not een $e-ute$ on #orei*n ser+i"e).
>i/? Durin* t!e -erio$ o# Forei*n Ser+i"e t!e Go+ern%ent ser+nt "on"erne$ &ill
"ontinue to sus"rie to t!e G. 0. Fun$, t!e re%it tn"e o# &!i"! s!oul$ in+ri l' e
su--orte$ &it! G. 0.Fun$ s"!e$ule %entionin* t!erein t!e G. 0. Fun$ A""ount Nu%er n$
t!e n%e o# t!e A""ounts O##i"er %intinin* t!e ""ount. !e re%ittn"e s!oul$ e %$e to
t!e -rent o##i"e o# t!e Go+ern%ent ser+nt "on"erne$. !e -rent o##i"e &ill sen$ "o-ies o#
"!llns n$ s"!e$ules to t!e A""ounts O##i"er "on"erne$ #or in#or%tion n$ ne"essr'
"tion. As re*r$s t!e <ene+olent Fun$ n$ Grou- Insurn"e 0re%iu% "ontriution, t!is
s!oul$ e re%itte$ $ire"tl' ' t!e Go+ern%ent ser+nt "on"erne$ t!rou*! t!e nor%l
nkin* "!nnels to t!e <or$ o# rustees, Fe$erl e%-lo'ees <ene+olent n$ Grou-
Insurn"e Fun$, Ner Zero 0oint, Isl%$, &it! t!e -res"rie$ s"!e$ule, $ul' "o%-lete$.
>/? !e le+e ter%s o# t!e -erson "on"erne$ $urin* t!e -erio$ o# !is #orei*n
ser+i"e &ill e re*ulte$ ""or$in* to t!e rules o# or t!e ter%s n$ "on$itions o##ere$ '
orro&in* $e-rt%ent, Go+ern%ent/Or*nition. Le+e slr' $ue in res-e"t o# su"! le+e
&ill e -'le ' t!e orro&in* Go+ern%ent or Or*nition to t!e -erson "on"erne$. No
-rt o# le+e erne$ ' !i% $urin* t!e -erio$ o# Forei*n Ser+i"e &ill e "re$ite$ to !is le+e
""ount &it! t!e Go+ern%ent nor &ill n' liilit' in res-e"t o# le+e slr' on
""ount o# su"! le+e $e+ol+e on t!e Go+ern%ent. !e Go+ern%ent &ill not re"o+er n'
le+e slr' "ontriution #ro% t!e orro&in* Go+ern%ent or Or*nition. !e le+e erne$
' Go+ern%ent ser+nt, ut not +ite$/llo&e$ $urin* t!e -erio$ o# Forei*n Ser+i"e
in 0kistn &ill e "re$ite$ to !is le+e ""ount on re+ersion to t!e Go+ern%ent $e-rt%ent.
For t!is -ur-ose, t!e utono%ous o$ies/ "or-ortions &ill %intin -ro-er le+e ""ount o#
t!e Go+ern%ent ser+nts on $e-uttion &it! t!e%. !e en"s!%ent o# le+e on t!e sis o#
t!e rules/re*ultions o# t!e utono%ous/"or-ortions, &ill not e $%issile to su"!
Go+ern%ent ser+nt.
VMinistr' o# Finn"e O.M No F. (6) Re* ()/5, $te$ 65 t! nur', 345.T

>/i? !e -erson "on"erne$ &ill not e entitle$ to re"ei+e n' le+e slr' #ro%
Go+ern%ent in res-e"t o# $isilit' le+e on ""ount o# n' $isilit' risin* in or t!rou*!
Forei*n Ser+i"e, e+en t!ou*! t!is $isilit' %i*!t %ni#est itsel# #ter t!e ter%intion o#
Forei*n Ser+i"e.
>/ii? Durin* t!e -erio$ o# Forei*n Ser+i"e, t!e -erson "on"erne$ &ill not e
entitle$ to n' %e$i"l #"ilit' in res-e"t o# !i%sel# n$ #%il' %e%ers t t!e e-ense o#
t!e Go+ern%ent.
>/iii? !e -erson "on"erne$ &ill e on $e-uttion &it! t!e orro&in* Go+ern%ent
or Or*nition #or t!e ;-erio$ or*inll' *ree$ u-on.An' etension e'on$ t!e ori*inl
-erio$ o# $e-uttion &ill not e %$e &it!out t!e --ro+l o# t!e Go+ern%ent o# 0kistn,
n$ &ill e trete$ s n irre*ulrit' on t!e -rt o# t!e -erson "on"erne$ n$ %' "ll #or
$is"i-linr' "tion.
 >i(? I# t!e -erson "on"erne$ $urin* t!e -erio$ o# !is $e-uttion e"o%es entitle$
to n' $$itionl ene#it, or is --ointe$ to n' -ost in+ol+in* ltertion in !is e%olu%ents,
!e &ill inti%te -rti"ulrs o# su"! --oint%ent to t!e Go+ern%ent o# 0kistn #or
in#or%tion.An' %o$i#i"tions o# t!e ter%s in+lo+in* $$itionl liilities on
t!e Go+ern%ent &ill re>uire t!eir -rior --ro+l.
5.212 !e Len$in* De-rt%ent s!oul$ in+ril' &ork out t!e rte o# -ension
"ontriution n$ in"or-orte t!e s%e in t!e ter%s n$ "on$itions o# t!e -ersons "on"erne$
$e-ute$ on Forei*n Ser+i"e &it!in 0kistn or outsi$e 0kistn. o illustrte, t!e rte o# t!e
-ension "ontriution &ill e s un$er in res-e"t o# n o##i"er o# <0S23, t!e %ini%u% n$
%i%u% o# t!e -' s"le o# &!i"! is Rs. 3: n$ Rs. res-e"ti+el'

(i) Men Rs. 6: ^ 46

6
_ Rs. 644.

(ii) Rte o# -ension "ontriution X 23/W &ill e

644 3
3
_ 445. or Rs 445 -er %ont!.
5.21% n$er t!e instru"tions "ontine$ in t!e Finn"e Di+ision O. M. No. F. () R.
/423, $te$ 323623453, no le+e slr' "ontriution is re"o+erle #ro% t!e #orei*n
e%-lo'ers ut le+e/le+e slr' is to e sn"tione$/-i$ $urin* t!e -erio$ o# #orei*n ser+i"e
' t!e #orei*n e%-lo'ers, t!t -erio$ ein* not "ountle #or ernin* le+e &it! t!e
Go+ern%ent o# 0kistn. In +ie& o# t!is -osition, -ension "ontriution &ill e -'le ' t!e
#orei*n e%-lo'er $urin* t!e entire -erio$ o# #orei*n ser+i"e in"lu$in* t!e -erio$ o# le+e
+ile$ o# ' t!e -erson "on"erne$ &it! t!e #orei*n e%-lo'er.
 CAPTER VIII

SUPPLEMENTARY RULES

E<TENT OF APPLICATION >S.R.1?6

7.1 !e Su--le%entr' Rules --l' to t!ose Go+ern%ent ser+nts onl' &!o re
*o+erne$ ' t!e Fun$%entl Rules n$ t!eir -' is $eitle to t!e Fe$erl Re+enues.
DEFINITIONS >S.R.2?6
7.2 So%e o# t!e i%-ortnt ite%s $e#ine$ elo& !+e een use$ in t!e Su--le%entr'
Rules in t!e sense !ere e-line$
>i? A"#'al Tra/!li E(!! %ens t!e "tul "ost o# trns-ortin*
Go+ern%ent ser+nt &it! !is $o%esti" ser+nts n$ -ersonl lu***e, in"lu$in* "!r*es #or
#err' n$ ot!er tools n$ #or "rri*e o# "%- e>ui-%ent, i# ne"essr'. It $oes not in"lu$e
"!r*es #or !otels, tr+elle r[s un*lo&s or re#res!%ents, ti-s n$ e-enses on rek*e o#
"ro"ker' n$ #urniture, et".
>ii? Ar!#i"! %ens -erson $e-ute$ #or trinin* in tr$e or usiness &it!
+ie& to e%-lo'%ent in Go+ern%ent ser+i"e, &!o $r&s -' t %ont!l' rtes #ro% t!e
Go+ern%ent $urin* su"! trinin* ut is not e%-lo'e$ in or *inst sustnti+e +"n"' in
t!e "$re o# De-rt%ent.
>iii? Ca E@'ia! %ens --rtus #or %o+in* "%-.
>i/? Ca E@'i!# %ens tents n$ t!e re>uisites #or -it"!in* n$ #urnis!in*
t!e% or, &!ere tents re not "rrie$, su"! rti"les o# "%- #urniture s it %' e ne"essr', in
t!e interest o# t!e -uli" ser+i"e #or Go+ern%ent ser+nt to tke &it! !i% on tour.
>/? C+!#!# a'#*+ri#$ i r!la#i+ #+ #*! !(!r"i! +; a$ +8!r %ens t!e
0resi$ent or n' ut!orit' to &!i"! t!e -o&er is $ele*te$ ' or un$er t!ese rules.
>/i? Da$ %ens "len$r $' e*innin* n$ en$in* t %i$ni*!t1 ut n sen"e
#ro% !e$>urters &!i"! $oes not e"ee$ 6 !ours is re"kone$ #or ll -ur-oses s one $' t
&!te+er !ours t!e sen"e e*ins or en$s.

>/ii? Fail$ %ens Go+ern%ent ser+nt7s &i#e, Le*iti%te C!il$ren n$ ste-2

"!il$ren, resi$in* &it! n$ &!oll' $e-en$ent u-on !i%. E"e-t in S.Rs. 33:,32A, 32<
n$ 3:, it in"lu$es in $$ition !is -rents, sisters n$ %inor rot!ers, i# resi$in* &it! n$
&!oll' $e-en$ent u-on !i%. Not %ore t!n one &i#e is in"lu$e$ in #%il' #or t!e -ur-ose
o# t!ese rules.
VMinistr' o# Finn"e Note No.F 6(5) R.4 5T

!e ter% le*iti%te "!il$ren in t!e rule $o not in"lu$e $o-te$ "!il$ren e"e-t t!ose
$o-te$ un$er t!e Hin$u L&.
 In "se o# Go+ern%ent ser+nts not sue"t to Hin$u L& lso n $o-te$ "!il$ &ill
e trete$ s %e%er o# Go+ern%ent ser+nt7s #%il' sue"t to t!e #ollo&in* "on$itions
>i? !e Go+ern%ent ser+nt !s no le*iti%te or ste- "!il$ o# !is o&n1
>ii? -rior --ro+l o# t!e !e$ o# Ministr'/Di+ision is otine$ #or $o-tin*
"!il$1
>iii? Go+ern%ent liilit' &ill e restri"te$ to one $o-te$ "!il$ onl'1 n$
>i/? n $o-te$ "!il$ &ill "ese to e %e%er o# t!e #%il' i# #ter !is
$o-tion t!e Go+ern%ent ser+nt !s le*iti%te or ste- "!il$ o# !is o&n.
VFinn"e Di+ision O. M. No. E. (6) R26 (R90)/:. $te$ 6236234:3.

>/iii? Grai C+!a#i+ All+8a"!%ens #or% o# "o%-enstor' llo&n"e

&!i"! %' e *rnte$ to lo& -i$ Go+ern%ent ser+nt on ""ount o# te%-orr' or
nor%l rise in -ri"es o# #oo$ *rins in t!e lo"lit' &!ere t!e' ser+e.
>i(? !a: +; D!ar#!# %ens n' ut!orit' &!i"! t!e 0resi$ent %' ' or$er
$e"lre to e t!e He$ o# De-rt%ent #or t!e -ur-ose o# t!ese rules.
>(? +li:a$ !a >a? !oli$' -res"rie$ or noti#ie$ un$er se"tion 6 o# t!e
Ne*otile Instru%ents A"t 3553, n$
>&? in reltion to n' -rti"ulr o##i"e, $' on &!i"! su"! o##i"e is or$ere$,
' Noti#i"tion o# t!e Go+ern%ent in Gette, to e "lose$ #or t!e trns"tion o# Go+ern%ent
usiness &it!out reser+e or >uli#i"tion.
>(i? Pr+&a#i+!r %ens Go+ern%ent ser+n t e%-lo'e$ on -rotion in or
*inst sustnti+e +"n"' in t!e "$re o# $e-rt%ent.
E(laa#i+ A""or$in* to Au$it Instru"tion (6), elo& F. R. 4(:), t!e ter%
;0rotioner; $oes not "o+er Go+ern%ent ser+nt &!o !ol$s sustnti+el' -er%nent
-ost in "$re n$ is ;on -rotion; to not!er -ost. o $i##erentite et&een ;-rotioner;
n$ -erson ;--ointe$ on -rotion7 it !s een e-line$, t!t &!ile 7-rotioner7 is one
--ointe$ in or *inst -ost sustnti+el' +"nt &it! $e#inite "on$ition o# -rotion,
-erson 7on -rotion7 is one --ointe$ to -ost (not ne"essril' +"nt sustnti+el'), #or
$eter%inin* !is #itness #or e+entul sustnti+e --oint%ent to t!t -ost.!ere is not!in* in
t!ese7 Au$it Instru"tions to -re+ent Go+ern%ent ser+nt sustnti+e in one "$re (e. *.
First Di+ision Assistnt !ol$in* lien on -ost orne on t!e Centrl Se"retrit Ser+i"e,
Clss II) #ro% ein* --ointe$ (eit!er t!rou*! sele"tion ' $e-rt%entl "o%%ittee or s
result o# "o%-etiti+e e%intion t!rou*! t!e Fe$erl 0uli" Ser+i"e Co%%ission) s
;-rotioner; in or *inst -ost orne on not!er "$re (like t!e 0kistn Au$it n$
A""ounts Ser+i"e, t!e Custo%s Ser+i"e n$ t!e In"o%e Ser+i"e, Clss I), &!en $e#inite
"on$itions o# -rotion su"! s t!e -ssin* o# $e-rt%entl e%intions re -res"rie$. In
su"! "se, t!e Go+ern%ent ser+nt s!oul$ e trete$ s ;-rotioner; n$ (sue"t to
s-e"i#i" rules, i# n', to t!e "ontrr') llo&e$ onl', s initil n$ suse>uent -'s, t!e rtes o#
-' -res"rie$ #or t!e -rotionr' -erio$, irres-e"ti+e o# &!et!er t!ose rtes re "tull'
in"lu$e$ in or s!o&n se-rtel' #ro%, t!e ti%e s"les o# t!e ser+i"es "on"erne$. !e "se o#
$e-rt%entl "n$i$tes o# t!e s%e De-rt%ent -ro%ote$ ' sele"tion (e. *. n S. A. S.
Centrl Ser+i"e Clss III, Su-erinten$ent or n A. A. O. o# t!e 0kistn Au$it De-rt%ent
-ro%ote$ ' sele"tion to t!e 0kistn Au$it n$ A""ounts Ser+i"e &it!in t!e >uot #or su"!
-ro%otion) is, !o&e+er, $i##erent. I# t!e "on"erne$ Ministries/Di+isions o# t!e Go+ern%ent
o# 0kistn "onsi$er it e-e$ient, t!ese ;-ro%ote$; %en %' -ro-erl' e -ut ;on -rotion;
#or -erio$ to se" i# t!e' %ke *oo$ in t!e "tul &ork o# Clss I o##i"er n$ !+e liens
("ti+e or sus-en$e$) retine$ #or t!e% on t!eir #or%er -osts, %en&!ile to -ro+i$e #or t!eir
-ossile re+ersion. <ut, &!te+er t!e $e-rt%entl rrn*e%ents e to test t!eir "-"it' et".,
$urin* t!e ;on -rotion; -erio$, t!eir initil -' s!oul$ e #ie$ un$er t!e o-ertion o# t!e
nor%l rules re*ultin* -' #ition.
>(ii? P'&li" C+/!$a"! %ens trin, ste%er, or ot!er "on+e'n"e &!i"! -lies
re*ulrl' #or t!e "on+e'n"e o# -ssen*ers.
7.% M!:i"al C!r#i;i"a#! +; ;i#! >S.R.% #+ 0-A?6 !e %e$i"l "erti#i"te o# #itness
#or Go+ern%ent ser+i"e s!oul$ e in t!e For% -res"rie$ in S. R. . 9!en "n$i$te #or
--oint%ent in <2l to <23 -ost is sent #or %e$i"l e%intion, t!e e%inin* %e$i"l
o##i"er or or$ s!oul$ e ske$ to otin on t!e %e$i"l "erti#i"te t!e t!u% n$ #in*er
i%-ression in res-e"t o# illitertes n$ si*nture in res-e"t o# literte "n$i$tes in t!eir o&n
-resen"e, so t!t t!ese %' e "o%-re$ ' t!e !e$ o# o##i"e &it! t!ose in t!e Ser+i"e
<ook.
7.0 !e "erti#i"te s!oul$ e si*ne$ ' "o%%issione$ %e$i"l o##i"er o# t!e
Go+ern%ent or ' %e$i"l o##i"er in "!r*e o# "i+il sttion n$ in "se o# e%-lo'%ent in
Ril&'s, ' %e$i"l o##i"er o# t!e Ril&'. For #e%le "n$i$te, "erti#i"te '
#e%le %e$i"l -r"titioner %' e ""e-te$ ' t!e "o%-etent ut!orit'. In "ses &!ere t!e
-' o# t!e "n$i$te is not likel' to e %ore t!n ru-ees t t!e ti%e o# !is "on#ir%tion,
%e$i"l "erti#i"te si*ne$ ' li"entite or %e$i"l *r$ute %' e ""e-te$. 9!ere
te%-orr' --oint%ent is likel' to "ontinue #or %ore t!n t!ree %ont!s t!e "n$i$te s!oul$
e re>uire$ to -ro$u"e %e$i"l "erti#i"te o# #itness eit!er i%%e$itel' or &it!in &eek o#
t!e $te o# --oint%ent #ro% t!e ut!orise$ %e$i"l tten$nt. In ll %tters o# $out t!e
"se s!oul$ e re#erre$ to t!e Ci+il Sur*eon. I# -erson &s --ointe$ #or less t!n t!ree
%ont!s in t!e #irst instn"e n$ t!en !is --oint%ent &s eten$e$ to *o e'on$ t!ree
%ont!s or !e &s trns#erre$ to not!er -ost &it!out rek so s to e"ee$ t!e t!ree %ont!s
-erio$, !e s!oul$ e "lle$ u-on to -ro$u"e "erti#i"te &it!in &eek #ro% t!e $te o#
or$ers sn"tionin* !is retention in t!t o##i"e or oinin* t!e ne& o##i"e.
7.3 !e #ollo&in* instru"tions --l' to %e$i"l e%intion o# "n$i$tes --ointe$
$ire"t to <0S23: ? o+e -osts un$er t!e Fe$erl Go+ern%ent e"e-ti n* -ersons re"ruite$
t!rou*! "o%-etiti+e e%intion !el$ ' t!e F0SC #or &!i"! se-rte rules eist
>i? All -ersons not lre$' in ser+i"e un$er t!e Fe$erl Go+ern%ent s!oul$ e

re>uire$ to-er%nent
t!e -ost is un$er*o %e$i"l e%intion. or
or >usi2-er%nent !e
is e%intion
likel' to lst s!oul$ et!n
#or %ore ' Me$i"l
'er n$<or$
' i#
Ci+il Sur*eon i# t!e -ost is likel' to lst #or not %ore t!n 'er. I# n --oint%ent initill'
%$e #or -erio$ not %ore t!n 'er is suse>uentl' eten$e$ e'on$ t!t -erio$, t!e
-erson "on"erne$ s!oul$ e re>uire$ to un$er*o %e$i"l e%intion ' Me$i"l <or$.
>ii? 0ersons lre$' in te%-orr' ser+i"e, un$er Fe$erl Go+ern%ent &ill lso e
sue"t %uttis %utn$is to t!e *enerl rules in (i) o+e, -ro+i$e$ t!t n' -erson --ointe$
to -ost not likel' to lst #or %ore t!n 'er &!o !s lre$' een %e$i"ll' e%ine$ '
n ut!orit' not lo&er t!n Ci+il Sur*eon in res-e"t o# -re+ious -ost nee$ not un$er*o
e%intion *in until n$ unless t!e -erio$ o# t!e -ost is eten$e$ e'on$ one 'er. I# su"!
 -erson !s lre$' een e%ine$ ' Me$i"l <or$ in res-e"t o# !is -re+ious
--oint%ent n$ i# stn$r$ o# %e$i"l e%intion -res"rie$ #or t!e ne& -ost is t!e s%e,
t!en !e nee$ not e re>uire$ to un$er*o #res! %e$i"l e%intion e#ore "on#ir%tion.
>iii? A -erson &!o is lre$' -er%nent or >usi2-er%nent in -ost un$er t!e
Fe$erl Go+ern%ent nee$ not e %e$i"ll' e%ine$ on n --oint%ent to <0S23: n$
o+e -ost1 -ro+i$e$ t!t i# t!e ne& --oint%ent is not in t!e nor%l line o# -ro%otion o# t!e
-erson "on"erne$ n$ re>uires $i##erent %e$i"l stn$r$ #ro% t!t re>uire$ in !is -er%nent
or >usi2-er%nent --oint%ent, or t!e rules #or re"ruit%ent to t!e ne& --oint%ent
-res"rie #res! %e$i"l e%intion in res-e"t o# ll "n$i$tes, !e s!ll un$er*o #res!
%e$i"l e%intion ' t!e -res"rie$ stn$r$ n$ ' t!e -res"rie$ %e$i"l ut!orit'.
7.4 A Go+ern%ent ser+nt &!o on !is #irst --oin t%ent in te%-orr' "-"it'
otine$ %e$i"l "erti#i"te o# #itness #ro% !is ut!orise$ %e$i"l tten$nt n$ &!o
is suse>uentl' --ointe$ in sustnti+e -er%nent +"n"' in t!e s%e o##i"e or else&!ere
&it!out rek in ser+i"e s!oul$ t t!e ti%e o# !is "on#ir%tion, otin "erti#i"te o#
#itness #ro% "i+il sur*eon or "o%%issione$ %e$i"l o##i"er. I# !e &s lre$' e%ine$
' n' o# t!ese o##i"ers !e nee$ not $o it *in. !is rule is, !o&e+er, not --li"le to
#e%le Go+ern%ent ser+nts n$ t!ose in re"ei-t o# -' not e"ee$in* Rs. .
Note 2 !e ol$ li%it o# Rs. #i#t' &oul$ nor%ll' "o+er ll <S023, 6 or Go+ern%ent ser+nts, in t!e -resent
"ontet.

7.5 !e #ollo&in* Gr$es o# Go+ern%ent ser+nts re ee%-te$ #ro% -ro$u"in*

%e$i"l "erti#i"te o# !elt!
>a? A Go+ern%ent ser+nt re"ruite$ t!rou*! "o%-etiti+e e%intion &!o !$
to un$er*o %e$i"l e%intion in ""or$n"e &it! t!e re*ultions -res"rie$ #or
--oint%ent to Go+ern%ent ser+i"e1
>&? A Go+ern%ent. Ser+nt in <0S2 n$ o+e --ointe$ in te%-orr' +"n"'
o# less t!n t!ree %ont!s $urtion1
>"? A Go+ern%ent ser+nt o# <0S 3, 6 or --ointe$ in te%-orr' +"n"' o#
less t!n : %ont!s $urtion1
>:? A te%-orr' Go+ern%ent ser+nt, &!o !s lre$' een %e$i"ll' e%ine$
in one o##i"e, i# trns#erre$ to not!er o##i"e &it!out rek in !is ser+i"e. He s!oul$ otin
"erti#i"te #ro% t!e !e$ o# t!e o##i"e #ro% &!i"! !e is trns#erre$ to t!e e##e"t t!t !e !$
lre$' -ro$u"e$ t!e re>uisite %e$i"l "erti#i"te o# !elt!1
>!? A retire$ Go+ern%ent ser+nt re2e%-lo'e$ i%%e$itel' #ter retire%ent1 n$
>;? A non2"reer $i-lo%t --ointe$ s A%ss$or/Minister in #orei*n "ountr'.
7.7 >a? 9!en Go+ern%ent ser+nt is -ro%ote$ #ro% non2>uli#'in* ser+i"e -i$
#ro% Lo"l Fun$ to -ost in <si" 0' S"le n$ o+e or is re--ointe$ #ter
resi*ntion or #or#eiture o# -st ser+i"e, !e s!oul$ e re>uire$ to -ro$u"e %e$i"l
"erti#i"te o# !elt!. In ot!er "ses o# re2e%-lo'%ent "o%-etent ut!orit' &ill $e"i$e s to
&!et!er "erti#i"te s!oul$ e -ro$u"e$ or not.
>&? Go+ern%ent ser+nts in <0S 3, 6 or s!oul$ lso e re>uire$ to -ro$u"e
"erti#i"te #ro% Ci+il Sur*eon.
 7.9 C+!a#+r$ All+8a"! >S.R.3 #+ 5?6!e Co%-enstor' Allo&n"e tt"!e$ to
n' -ost is not $%issile to Go+ern%ent ser+nt #ro% t!e $te !e relin>uis!es "!r*e o#
t!e -ost.
7.1= In "se o# le+e, ot!er t!n le+e -re-rtor' to retire%ent, t!e title to
"o%-enstor' llo&n"e re%ins int"t i# it $oes not e"ee$ #our %ont!s. I# t!e le+e
ori*inll' sn"tione$ is eten$e$ ut t!e totl -erio$ $o"s not e"ee$ %ont!s, t!e
"o%-enstor' llo&n"e &ill still e $%issile. In "se, !o&e+er, t!e #irst or suse>uent
etension o# le+e tkes t!e -erio$ e'on$ %ont!s, t!e "o%-enstor' llo&n"e &ill e
$%issile u-to t!e $te o# e-ir' o# t!e ori*inl or eten$e$ le+e not e"ee$in* %ont!s
or t!e $te o# or$ers o# etension &!i"! "uses (!e totl -erio$ o# le+e to e"ee$ %ont!s
&!i"!e+er is erlier. !e 7etr2or $inr' le+e7 is in"lu$e$ in t!e ter% 7le+e7. I# +"tion is
"o%ine$ &it! le+e, t!e entire -erio$ o# +"tion n$ le+e s!oul$ e trete$ s one s-ell o#
le+e #or t!e -ur-ose o# t!ese rules.
7.11 T!+rar$ Tra;!r %ens $e-uttion or trns#er to $ut' in not!er sttion,
&!i"! is e-resse$ to e #or -erio$ not e"ee$in* %ont!s!e "o%-enstor' llo&n"e is
$%issile on te%-orr' trns#er sue"t to li%it o# %ont!s. I# t!e -erio$ is eten$e$
e'on$ %ont!s, t!e "o%-enstor' llo&n"e "n e $r&n u-to t!e $te o# or$ers o#
etension. !e oinin* ti%e, i# n', is $$e$ to t!e -erio$ o# %ont!s.
7.12 Grai C+!a#i+ All+8a"!>S.R. 4-A?6!e Grin Co%-enstion Allo&n"e
%' e sn"tione$ ' "o%-etent ut!orit' u-to %i%u% o# Rs. -er %ont! to t!ose
Go+ern%ent ser+nts &!ose -' (in"lu$in* o+erti%e -'%ents, #ees n$ -ension) $oes not
4
e"ee$ Rs. in %ont!. A Go+ern%ent ser+nt, &!o is sttione$ in territor'
$%inistere$ ' lo"l Go+ern%ent n$ &!i"! -'s Grin Co%-enst or' Allo&n"e to t!eir
e%-lo'ees, %' e *rnte$ Grin Co%-enstion Allo&n"e on t!e s%e ter%s n$
"on$itions s t!e lo"l Go+ern%ent !+e li$ $o&n. !is llo&n"e %' e $r&n $urin*
le+e, i# t!e ut!orit' sn"tionin* t!e le+e "erti#ies t!t on t!e e-ir' o# le+e t!e
Go+ern%ent ser+nt &ill e re2--ointe$ to -ost to &!i"! t!e Grin Co%-enstion
Allo&n"e is tt"!e$. It is $%issile $urin* te%-orr' trns#er lso i# t!e o+e "on$ition
is stis#ie$ n$ t!e Go+ern%ent ser+nt $oes not $r& t!is llo&n"e in t!e -ost to &!i"! !e
is trns#erre$.
7.1% All+8a"! ;+r #*! !(!i/!! +; li/i >S. R. 4-B?6 An llo&n"e *rnte$
o&in* to t!e e-ensi+eness o# li+in* ot!er t!n Grin Co%-enstion Allo&n"e or House
Rent Allo&n"e %' e $r&n $urin* le+e i# it &s "erti#ie$ ' t!e "o%-etent ut!orit' t!t
on t!e e-ir' o# le+e !e &s likel' to return to t!e s%e -ost or t not!er sttion &!i"! !e
&ill e entitle$ to t!e si%ilr llo&n"e n$ t!e Go+ern%ent ser+nt lso "erti#ies t!t !e or
!is #%il' "ontinue$ to resi$e, #or t!e -erio$ #or &!i"! t!e llo&n"e is "li%e$, t n' o#
t!e o+e %entione$ sttions. In "se o# te%-orr' trns#er lso, t!e "o%-enstor' llo&n"e
"n e $r&n i# t!e o+e "on$itions re #ul#ille$ n$ t!e Go+ern%ent ser+nt $oes not $r&
n' su"! llo&n"e t t!e sttion to &!i"! !e !s een te%-orril' trns#erre$.
7.10 A Go+ern%ent ser+nt, on return #ro% le+e, i# --ointe$ to t!e s%e -ost, &ill
$r& $urin* t!e le+e t!e "o%-enstor' llo&n"e, &!i"! !e &s $r&in* -rior to !is

9
Note !e ol$ li%it o# Rs &oul$ nor%ll' "o+er HI7S I or 6 e%-lo'ees in t!e -resent "ontet.
-ro"ee$in* on le+e. In "se !e is --ointe$ to so%e ot!er sttion or -ost, ut "rr'in* t!e
s%e rte o# "o%-enstor' llo&n"e, t!en t!ere &ill e no "!n*e n$ !e &ill $r& t!e
"o%-enstor' llo&n"e t t!e s%e rtes $urin* t!e le+e. <ut i# V!e ot!er -ost "rries
si%ilr llo&n"e t re$u"e$ or en!n"e$ rte, t!e llo&n"e t t!e s%e rte t &!i"! !e
&s $r&in* it i%%e$itel' e#ore -ro"ee$in* on le+e or t!e rte $%issile #or t!e -ost to
&!i"! !e is e-e"te$ to return, &!i"!e+er is less &ill e $%issile. 9!ere -ost $oes not
"rr' si%ilr llo&n"e, no llo&n"e &ill e $%issile $urin* le+e.
7.13 +'! R!# All+8a"! >S.R.4-C?6 !e House Rent Allo&n"e %' e $r&n
$urin* t!e le+e or te%-orr' trns#er i# t!e likeli!oo$ o# return to t!e s%e -ost or to
not!er sttion in &!i"! !e &ill e entitle$ to si%ilr llo&n"e is $ul' "erti#ie$. !e
Go+ern%ent ser+nt "on"erne$ s!oul$ lso "erti#' t!t eit!er !e or !is #%il' "ontinue$ to
resi$e, #or t!e -erio$ #or &!i"! t!e llo&n"e is "li%e$, t t!e sttion #ro% &!i"! !e
-ro"ee$e$ on le+e or &s trns#erre$ or t!t !e "ontinue$ to in"ur t!e &!ole or -rt o# t!e
e-en$iture on rent #or &!i"! t!e llo&n"e &s *rnte$. 9!en ""e-tin* t!is "erti#i"te t!e
"o%-etent ut!orit' s!oul$ stis#' itsel# t!t t!e Go+ern%ent ser+nt &s unle or "oul$ not
resonl' e e-e"te$ to +oi$ t!e e-en$iture n$ i# it is not stis#ie$, t!e llo&n"e %'
not e llo&e$ $urin* le+e. 9!ere t!e Go+ern%ent ser+nt "erti#ies t!t !e in"urre$
"onsi$erle -rt o# t!e e-en$iture, it is o-en to t!e "o%-etent ut!or it' to llo& -rt o#
t!e llo&n"e.
7.14 M+#+r Car All+8a"! >S.R.4-D?6 !e Motor Cr Allo&n"e n$ %otor "'"le
llo&n"e re $%issile $urin* le+e or te%-orr' trns#er i# t!e #ollo&in* "on$itions re
#ul#ille$
>i? t!e sustnti+e -' o# t!e Go+ern%ent ser+nt #or t!e -erio$ o# "li% $oes not
e"ee$ Rs. 3, .
>ii? t!e likel i!oo$ o# Go+ern%ent ser+nt7s retur nin* to t!e s%e -ost or to
not!er -ost in &!i"! t!e %intenn"e o# %otor "r or %otor "'"le is $+nt*eous #ro%
t!e -oint o# +ie& o# e##i"ien"', is $ul' "erti#ie$ ' t!e "o%-etent ut!orit'1 n$
>iii? t!e Go+ern%ent ser+nt "erti#ies t!t !e "ontinue$ to %intin t!e +e!i"le,
in"urre$ e-en$iture on its u-kee- n$ t!t it &s not use$ ' n'o$' else $urin* t!e
-erio$.
Note. See lso -r 5.66 (ii)

7.15 +r! All+8a"! >S.R.5? !e Horse Allo&n"e or t!e llo&n"e #or kee-in* n'
ot!er ni%l is $%issile $urin* le+e n$ te%-orr' trns#er sue"t to t!e "on$itions in
0r 5. 3: (ii) n$ (iii)
7.17 C+/!$a"! All+8a"! >S.R.5-A? A "on+e'n"e llo&n"e to &!i"! t!e
oli*tion o# %intinin* %otor +e!i"le or !orse or ot!er ni%l is not tt"!e$ is not
$%issile $urin* le+e or te%-orr' trns#er.
7.19 C+!a#+r$ All+8a"! >S.R.5-B?6 Co%-enstor' Allo&n"e, -ro+ision #or
&!i"! !s not een %$e in t!e #ore*oin* rules, %' e $r&n $urin* le+e or te%-orr'
trns#er sue"t to t!e #ollo&in* "on$itions
 >i? t!e likeli!oo$ o# t!e Go+ern%ent ser+nt7s --oint%ent to t!e s%e -ost or n'
ot!er -ost "rr'in* si%ilr llo&n"e, on return #ro% le+e or te%-orr' trns#er, is $ul'
"erti#ie$ ' t!e "o%-etent ut!orit', n$
>ii? t!e Go+ern%ent ser+nt "on"erne$ "erti#ies t!t !e "ontinue$ to in"ur t!e
&!ole or "onsi$erle -rt o# t!e e-en$iture #or &!i"! it &s *rnte$, $urin* t!e -erio$ in
>uestion. !e "o%-etent ut!orit' !s to e stis#ie$ out t!e --ro-riteness o# t!e
e-en$iture1 ot!er&ise it "n &it!!ol$ t!e -'%ent o# t!e &!ole or -rt o# t!e llo&n"e.
7.2= 9it! +ie& to $o-tin* uni#or% -oli"' n$ to o+ite ll %isun$erstn$in* t!e
ut!orit' sn"tionin* t!e le+e or trns#er s!oul$ in+ril' e%o$' in t!e ori*inl
sn"tionin* or$ers, in ter%s o# S. Rs. :2A to 2<, "erti#i"te re*r$in* t!e likeli!oo$ o# t!e
Go+ern%ent ser+nt returnin* to t!e s%e -ost or sttion, s t!e "se %' e.
7.21 I# t!e o+e "erti#i"te is not e%o$ie$ in t!e ori*inl or$er sn"tionin* t!e le+e
or trns#er n$ is *i+en suse>uentl', it &ill not e "onsi$ere$ s +li$ "erti#i"te
""e-tle to t!e u$it, e"e-t in "ses &!ere su"! n or$er is re+ise$ e#ore t!e Go+ern%ent
ser+nt "tull' !n$s o+er "!r*e to -ro"ee$ on le+e or te%-orr' trns#er. !ere is
!o&e+er, no oe"tion to ""e-t su"! "erti#i"te in -st tense, i# t!e ori*inl sn"tion to t!e
le+e &s ""or$e$ #ter t!e e+ent, i. e., #ter t!e "lose o# le+e t!en sn"tione$. 9!t is
&nte$ ' u$it is &ritten ssurn"e ' t!e "o%-etent ut!orit' t!t not lter t!n t!e ti%e
!e #or%ll' sn"tione$ t!e ori*inl le+e1 !e t!en inten$e$ to re-ost t!e *rntee to
>uli#'in* -ost. !e #"t t!t t!e *rntee &s so -oste$ on return #ro% le+e or te%-orr'
trns#er %' e lo*i"ll' "orroorti+e, ut not "on"lusi+e e+i$en"e o# t!is intention, e"use
t!e sn"tionin* ut!orit' %' !+e inten$e$ ot!er&ise &!en !e #irst e"%e &re o# t!e
#"t o# sen"e, ut "!n*e$ t!e %in$ e#ore t!e le+e "tull' en$e$. In +ie& o# t!is t!e
"ontention t!t t!e #"t o# returnin* to >uli#'in* -ost $is-enses &it! t!e nee$ o#
$e"lrtion o# intention is not "orre"t n$ -rior "erti#i"te is essentil in ll su"! "ses.
7.22 In -rtil %o$i#i"tion o# t!e or$ers "ontine$ in S. R. to S. R. 2<, t!e
$%issiilit' o# t!e +rious "o%-enstor' llo&n"es $urin* le+e &oul$ e s un$er
>i? +'! R!# All+8a"!. House Rent Allo&n"e &oul$ e $%issile $urin*
t!e entire -erio$ o# le+e in"lu$in* le+e -re-rtor' to retire%ent.
VFinn"e Di+ision O. M. No. F. 36() R23/ D No. 3: $te$ 422I4T.

>ii?R!i:!"!-"'-O;;i"!-C+/!$a"! All+8a"! Resi$en"e O##i"eCon+e'n"e

Allo&n"e n$ Motor C'"le Cr Mintenn"e Allo&n"e sn"tione$ to Go+ern%ent ser+nt
in ter%s o# t!e S"!e%e o# Re+ise$ Ntionl 0' S"les n$ Frin*e <ene#its n$ -oste$ t
Isl%$, 8r"!i, L!ore, 0es!&r, Multn, Buett, R&l-in$i, Fisl$ n$
H'$er$ (in"lu$in* 8otri), is not $%issile $urin* t!e -erio$ o# le+e in ""or$n"e &it!
t!e Finn"e Di+ision O. M. No. F. ()2I%-. 3/, $te$ r$ ul', 34.
>iii? L+"al C+!a#+r$ All+8a"!69oul$ e $%issile $urin* t!e -erio$ o#
le+e in"lu$in* L. 0. R.
VFinn"e Di+ision O. M. No. F. () R 3/5 $te$ I6232I45T.

>i/? S!i+r P+# All+8a"! Senior 0ost Allo&n"e &oul$ e trete$ s -rt o#
-' #or t!e -ur-ose o# $r&l o# le+e slr' $urin* t!e -erio$ o# le+e in"lu$in* le+e
-re-rtor' to retire%ent.
VFinn"e Di+ision O. M. No. F 6(33) I%- 3/ $te$ 22I4T.

>/? E#!r#ai!# All+8a"!. Entertin%ent Allo&n"e %' e $r&n $urin*

t!e -erio$ o# le+e on +er*e -', ot!er t!n le+e -re-rtor' to retire%ent, u-to
%i%u% o# #our %ont!s, i#
>a? t!e ut!orit' sn"tionin* t!e le+e "erti#ies t!t t!e o##i"er is likel' on t!e
e-ir' o# t!e le+e, to e -oste$ to t!e s%e <. 0. S. -ost #ro% &!i"! !e -ro"ee$s on le+e or
to si%ilr -ost to &!i"! entertin%ent llo&n"e is tt"!e$.

(Finn"e Di+ision O. M. No. F ()/l%-. 3/ $te$ 623234T

>&? Entertin%ent Allo&n"e $urin* le+e &ill e t t!e s%e rte, s on $ut',
re*r$less o# t!e %ount o# le+e slr'.
VFinn"e Di+ision O. M No F. 4() R 3/5 $te$ 62425T.

7.2% Dra8al +; C+!a#+r$ All+8a"! :'ri J+ii Ti! >S. R. 5-C?6 I#

Go+ern%ent ser+nt is on oinin* ti%e un$er F. R. 3 () n$ &s in re"ei-t o# tent*e in !is
ol$ -ost n$ &ill lso e entitle$ in t!e ne& -ost, t!en !e "n $r& it $urin* t!e oinin* ti%e
t t!e lo&er o# t!e t&o rtes. An llo&n"e sn"tione$ #or t!e e-ensi+eness o# li+in* "n
lso e $r&n $urin* t!e oinin* ti%e in si%ilr &'.
FEES6
7.20 >S. R. 9 #+ 12?6 Sue"t to n' or$ers issue$ to t!e "ontrr' ' t!e 0resi$ent, t!e
#ees re"ei+e$ ' t!e %e$i"l o##i"ers in "i+il e%-lo' #or ser+i"es ot!er t!n -ro#essionl

tten$n"e %' e!e

t!e Go+ern%ent. retine$ ' o##i"er
%e$i"l t!e% in"n
#ullre"ei+e
n$ no #ees
-ortion
#or t!ereo#
ser+i"esisot!er
re>uire$
t!nto-ro#essionl
e "re$ite$ to
tten$n"e t t!e rtes #ie$ ' t!e Go+ern%ent #ro% ti%e to ti%e.
7.23 !e %e$i"l o##i"ers s!oul$ not un$ertke n' &ork in+ol+in* t!e ""e-tn"e o#
#ees #ro% -ri+te -erson or o$' &it!out *enerl or s-e"il sn"tion o# t!e "o%-etent
ut!orit'. In "ses &!ere t!e #ees re $i+isile et&een %e$i"l o##i"er n$ Go+ern%ent t!e
totl %ount s!oul$ #irst e -i$ in Go+ern%ent tresur' n$ t!e s!re o# t!e %e$i"l
o##i"er %' e $r&n t!rou*! re#un$ ill. !e %e$i"l o##i"er "on"erne$ s!oul$ kee-
"o%-lete re"or$ o# t!e &ork $one n$ t!e #ees re"ei+e$.
7.24 9!ere -ri+te "teriolo*i"l, -t!olo*i"l n$ nl'ti"l &ork is "rrie$ out in
Go+ern%ent lortories n$ C!e%i"l E%iners De-rt%ent,W o# t!e #ees is "re$ite$ to
t!e Go+ern%ent n$ :W is llo&e$ to t!e Dire"tor o# Lortor' or t!e C!e%i"l E%iner,
s t!e "se %' e, #or $i+i$in* it &it! !is ssistnts, n$ suor$intes, in ust n$ e>uitle
%nner. In "se o# t!ose Go+ern%ent ser+nts !o&e+er &!o !$ een !ol$in* -osts in t!e
Lortories or C!e%i"l E%iners De-rt%ent on or #ter 65t! Se-te%er, 34, t!e s!re
o# t!e Go+ern%ent, &oul$ e 6W. !e' re not entitle$ to n' s!re in t!e sle-ro"ee$s o#
t!e +""ines use$ #or -ro-!'l"ti" -ur-oses su"! s . A. <., C!oler, In#luen n$ 0l*ue
+""ines.
7.25 !e rtes o# #ees -res"rie$ #or t!e %e$i"l o##i"ers re t!e %i%u% rtes. !e'
re #ree to re$u"e t!e rtes or re%it t!e% totll', i# t!e' re entitle$ to kee- t!e &!ole %ount
o# #ees. 9!ere t!e #ee is $i+isile et&een t!eGo+ern%ent n$ t!e %e$i"l o##i"er, t!e ltter
"n "!r*e lo&er rte o# #ee i# !e"onsi$ers it ne"essr' in +ie& o# t!e -e"unir'
"ir"u%stn"es o# t!e -tient or $ue to ot!er resons -ro+i$e$ t!e --ro+l o# t!e Lo"l
Go+ern%ent is otine$ in t!is e!l#. In t!t e+ent t!e s!re o# t!e Go+ern%ent &ill e
"l"ulte$ on t!e siso# t!e "tul %ount o# t!e #ee relise$ inste$ o# t!e s"!e$ule$ rte.
7.27 No &ork #or Stte or -ri+te or -uli" o$' "n e un$ertken or #ee ""e-te$
t!ere#or ' Go+ern%ent ser+nt &it!out t!e sn"tion o# t!e "o%-etent ut!orit'. E"e-t
&!ere t!e Go+ern%ent ser+nt "on"erne$ is on le+e, t!e "o%-etent ut!orit' s!oul$ "erti#'
t!t t!e &ork "n e un$ertken &it!out$etri%ent to !is o##i"il $uties n$ res-onsiilities.
7.29 9!en t!e %ount o# #ee -i$ to Go+ern%ent ser+nt is in e"ess o# Rs. non2
re"urrin* n$ i# re"urrin* Rs. 'er, one t!ir$ o# its s!oul$ e3 "re$ite$ to t!e *enerl
re+enues. I# $ue to "re$it o# one2t!ir$ o# #ee to t!e *enerl re+enues, Go+ern%ent ser+nt is
le#t &it! n %ount o# less t!n Rs. i# non2re"urrin*, or Rs. 'er, i# re"urrin* t!en !e
s!oul$ not e -i$ less t!n Rs. in e"! "se. Non2re"urrin* n$ re"urrin* #ees s!oul$ e
$elt &it! se-rtel' n$ not $$e$ #or -ur-oses o# "re$itin* one2t!ir$ to t!e
*enerlre+enues.In t!e "se o# #or%er, t!e li%it o# Rs. s!oul$ e --lie$ in e"!in$i+i$ul
"se n$ in t!e ltter "se t!e li%it s!oul$ e --lie$ &it! re#eren"e to t!e totl re"urrin* #ees
#or t!e #inn"il 'er.
7.%= !e #ees re"e i+e$ ' t!e Go+er n%ent ser+nts #or *i+in* e-er t e+i$en"e on
te"!ni"l %tters e#ore "ourt o# l& &ill e *o+erne$ ' t!e o+e -ro+isions o# rules.
7.%1 !is rule, !o&e+er, $oes not --l' to #ees re"ei+e$ ' t!e Go+ern%ent ser+nts
#ro% uni+ersit' or ot!er e%inin* o$' in return #or t!eir ser+i"e s e%iners n$ #ro%
or$ o# se"on$r' e$u"tion #or ser+i"es ren$ere$ s re+ie&ers o# ooks. !is lso $oes not
--l' to #ees re"ei+e$ ' Go+ern%ent ser+nts #or -rti"i-tion in r$io ro$"st or
tele+ision -ro*r%%e or "ontriution o# n' rti"le or &ritin* o# n' le"ture to n' ne&s
--ers or -erio$i"l i# su"! ro$"st or tele+ision -ro*r%%e or "ontriution or letter is o#
-urel' literr', s"ienti#i" or rtisti" "!r"ter.
(Finn"e Di+ision O. M. No. F. 3() R3/, $te$ 3252I4T.
TRAVELLING ALLOWANCE
NATURE OF JOURNEYS6
7.%2 A Go+ern%ent ser+nt %' e re>uire$ to -er#or% ourne' on
>a? tour,
>&? trns#er, n$
>"? #or ot!er -ur-ose %entione$ in Se"tion K n$ Se"tion KII to Se"tion KK o#
Di+ision @I o# t!e Co%-iltion o# Fun$%entl Rules n$ Su--le%entr' Rules.
7.%% 7our7 %ens sen"e on $ut' #ro% t!e !e$>urters o# Go+ern%ent ser+nt
eit!er &it!in or, &it! -ro-er sn"tion, e'on$ !is s-!ere o# $ut'. (S.R.:3)
7.%0 >i? 7rns#er7 %ens t!e %o+e%ent o# Go+ern%ent ser+nt #ro% one !e$>urters
sttion in &!i"! !e is e%-lo'e$ to not!er su"! sttion, eit!er
>a? to tke u- t!e $uties o# t!e ne& -ost, or
>&? in "onse>uen"e o# "!n*e o# !is He$>urters.
>ii? A trns#er t one7s o&n re>uest is not trete$ s trns#er #or t!e -uli"
"on+enien"e n$ #or $r&l o# . A. un$er S. R. 33.
CATEGORIES OF CIVIL SERVANTS FOR PURPOSES OF MILEAGE
ALLOWANCE >S. R. 15 TO 2=?6
7.%3 !ere re #our Cte*orieso# Go+ern%ent Ser+nts #or -ur-oses o# %ile*e
llo&n"e (s $e#ine$ in 0r 5.6) is s un$er
>a? !e First Cte*or' in"lu$es Ci+il Ser+nts in <23 n$ o+e, ll ot!ers in
re"ei-t o# -' e"ee$in* Rs. -er %ont!.
>&? !e Se"on$ Cte*or' in"lu$es ll Ci+il Ser+nts in re"ei-t o# -' e"ee$in*
Rs. 36 ut not e"ee$in* Rs. -er %ont!.
>"?!e !ir$ Cte*or' in"lu$es ll ot!er Ci+il Ser+nts e"lu$in* t!ose in< l ? 6
>:? !e Fourt! Cte*or' in"lu$es Ci+il Ser+nts in <2l ? 6.
VFinn"e Di+ision O. M. No. F. (3)2R. 4/5, $te$ 35252345T

7.%4 !e ter% 7-'7 o""urrin* in t!e #ore*oin* rules in"lu$es ll e%olu%ents $r&n
un$er F. R. 4(63) () (i), (ii) ? (iii).
7.%5 9!en Go+ern%ent ser+nt !ol$s sustnti+e -ost n$ is --ointe$ to o##i"ite
in not!er -ost, t!e o##i"itin* --oint%ent &ill e tken into ""ount #or -ur-oses o# rtes o#
tr+ellin* llo&n"e $%issile to !i%. I# Go+ern%ent ser+nt $oes not !ol$ n'
sustnti+e -ost !is "lssi#i"tion #or -ur-oses o# tr+ellin* llo&n"e s!oul$ e re*ulte$
&it! re#eren"e to t!e -' $r&n ' !i%.
7.%7 !e tr+ellin* llo&n"e o# n o##i"er &!o is -ro%ote$ or re+erte$ &it!
retros-e"ti+e e##e"t s!oul$ not e re+ise$ #or t!e inter+enin* -erio$, unless "tul "!n*e o#
$uties is in+ol+e$. Nor%ll' ill is u$ite$ &it! re#eren"e to t!e #"ts kno&n t t!e ti%e o#
t!e -resenttion o# t!e "li%, ut i# ill is not -resente$ e#ore t!e -ro%otion or re+ersion is
"tull' noti#ie$, t!ere &ill e no oe"tion to t!e Au$it to re"o*nie t!e retros-e"ti+e e##e"t
o# t!enoti#i"tion.
7.%9 A "o%-etent ut!orit' %' -l"e Go+ern%ent ser+nt or "lss o# Go+ern%ent
ser+nts in *r$e !i*!er or lo&er t!n t!t sti-ulte$ o+e, resons #or &!i"! s!oul$ e
$ul' re"or$e$. In eer"ise o# t!ese -o&ers "ertin o##i"ers !+e s-e"ill' een "lsse$ s
Cte*or' I n$ Cte*or' II o##i"ers +i$e A--en$i 3 o# F. Rs. @ol. II. All #e%le
Go+ern%ent ser+nts, &!o re Cte*or' III o##i"er #or t!e -ur-ose o# tr+ellin* llo&n"e
re trete$ s Cte*or' II o##i"ers #or ll ut!orise$ ourne's on $ut'.
7.0= A Go+ern%ent ser+nt in trnsit #ro% one -ost to not!er rnks in Cte*or' #or t!e
-ur-oses o# tr+ellin* llo&n"e, to &!i"! t!e lo&er o# t!e t&o -osts &oul$ entitle !i%.
7.01 !e tr+ellin* llo&n"e o# re2e%-lo'e$ -ensioners is re*ulte$ s #ollo&s
>a? In t!e "se o# o##i"ers &!ose -ension is !el$ in e'n"e, t!e . A. $%issile
&ill e $eter%ine$ &it! re#eren"e to -' $r&n ' t!e% i# it $oes not e"ee$ t!e %i%u%
-' o# t!e -ost1 ot!er&ise it &ill e $eter%ine$ &it! re#eren"e to t!e %i%u% -' o# t!e
-ost.
>&? In t!e "se o# o##i"ers &!o re llo&e$ to $r& t!e &!ole or -rt o# t!eir
-ension in $$ition to -'. t!e . A. $%issile &ill e $eter%ine$ &it! re#eren"e to -' -lus
-ension sue"t to t!e "on$ition t!t onl' su"! -ortion o# t!e -ension &ill e tken into
""ount #or t!is -ur-ose s to*et!er &it! t!e -', $oes not e"ee$ t!e %i%u% -' o# t!e
-ost.For t!e -ur-ose o# t!ese or$ers 7-ension7 %ens t!e *ross -ension ori*inll' sn"tione$,
i.e. t!e %ount sn"tione$ e#ore "o%%uttion or surren$er o# l/t! -ension in lieu o#
*rtuit' un$er t!e 0ension2"u%2Grtuit' S"!e%e -ro%ul*te$ in t!e Ministr' o# Finn"e O.
M. No. () F. 36(6) RI/ $te$ t! Mr"!, 34 n$ O. M. No. F. I (:) RI (6)/ $te$ 6t!
De"e%er, 34.
7.02 !e "lssi#i"tion o# t!ose -ersons &!o re not &!ole ti%e Go+ern%ent ser+nts is
$eter%ine$ ' t!e "o%-etent ut!orit' on in$i+i$ul %erits.
7.0% Mil!a! All+8a"! >S. R. 29 #+ 07-D?6
!e %ile*e llo&n"e is n llo&n"e "l"ulte$ on t!e $istn"e tr+elle$ &!i"! is to
%eet t!e "ost o# -rti"ulr ourne'. !e ourne' et&een t&o -l"es s!oul$ e -er#or%e$
' t!e s!ortest o# t!e t&o or %ore -r"ti"le routes or ' t!e "!e-est o# su"! route, i# it is
e>ull' s!ort. 9!en t!ere re lternte ril&' routes n$ t!e $i##eren"es et&een t!e% in
ter%s o# "ost n$ ti%e is not *ret tr+ellin* llo&n"e %' e llo&e$ ' t!e route "tull'
use$. !e s!ortest route is t!t ' &!i"! tr+eller "n rri+e t !is $estintion %ost s-ee$il'
' t!e or$inr' %o$es o# tr+ellin*. I# Go+ern%ent ser+nt !s tr+elle$ ' route &!i"!
is "!e-er, ut not t!e s!ortest, !e %' e llo&e$ %ile*e llo&n"e #or t!e route "tull'
use$.
7.00 In "ses &!ere ourne' is "tull' -er#or%e$ ' route &!i"! is not t!e s!ortest or
"!e-est, $ue to s-e"il resons "o%-etent ut!orit' %' -er%it %ile*e llo&n"e ' t!t
route #ter $ul' re"or$in* t!e resons t!ere#or. 9!en ro$ %ile*e is "li%e$ et&een t&o
-oints "onne"te$ ' ril&', it is o-en to "o%-etent ut!orit' eit!er to llo& #ull ro$
%ile*e or li%it it to &!t &oul$ !+e een $%issile !$ t!e Go+ern%ent ser+nt tr+elle$
' ""o%%o$tion to &!i"! Go+ern%ent ser+nt is entitle$ n$ !e !$ to tr+el ' ro$. In
su"! "se "o%-etent ut!orit' %' llo& to $r& t!e ro$ %ile*e sue"t to t!e
"on$ition t!t it $oes not e"ee$ t!e ril&' #re to &!i"! !e &oul$ !+e een entitle$, !$
t!ere een +ille t!e "lss o# ""o%%o$tion in &!i"! !e &s entitle$ to tr+el.(S.R.3)
7.03 9!ere Go+ern%ent ser+nt "li%s ro$ %ile*e #or ourne' -er#or%e$ ' ro$
in !is -ersonl "r, et&een -l"es "onne"te$ ' ril&' t!e "ontrollin* o##i"er %', t !is
$is"retion, ""e-t t!e "li% i# !e is stis#ie$ t!t t!e ourne' ' ro$ !$ to e -er#or%e$ in
t!e -uli" interest.
V0r 5 o# t!e Finn"e Di+ision O. M No F. 6(3) Re+. 3/6, $te$ 62362346T.

7.04 Mile*e llo&n"e is $%issile #ro% t!e resi$en"e o# t!e Go+ern%ent ser+nt to
t!e ril&' sttion or t!e ir-ort or t!e se/ri+er -ort, s t!e "se %' e, t !is !e$>urters
n$ #ro% t!e ril&' sttion or t!e ir-ort or t!e se ri+er -ort to t!e -l"e o# !is te%-orr'
resi$en"e t t!e out2sttion.
V0r o# t!e Finn"e Di+ision O. M No F. 6(3) Re+. 3/6, $te$ 62362346T

JOURNEY BY RAILWAY6
7.05 Ci+il ser+nts &!en tr+ellin* on tour or trns#er ' t!e 0kistn Ril&'s, re
entitle$ to ril ""o%%o$tion ""or$in* to t!e s"les in$i"te$ elo&
>a? Ca#!+r$-I Ci+il ser+nts in <0S23 n$ o+e n$ ll t!ose in re"ei-t o# -'
e"ee$in* Rs. 65/2-.%. A""o%%o$tion o# t!e !i*!est "lss ' &!te+er n%e e it
"lle$.
 >&? Ca#!+r$-II Ci+il ser+nts $r&in* -' e"ee$in* Rs. 43/2 -.%. ut not
e"ee$in* Rs. 65/2-.%.2First "lss (slee-er) ""o%%o$tion. I# tr+ellin* on line &!i"!
$oes not -ro+i$e 3st "lss (slee-er), t!e net lo&er "lss.
>"? Ca#!+r$-III All Ci+il ser+nts e"lu$in* t!ose in <0S23 n$ <0S26.First
"lss (Sitter) ""o%%o$tion. I# tr+ellin* on line &!i"! -ro+i$es no 3st Clss (Sitter)
""o%%o$tion, t!e net lo&er "lss.
>:? Ca#!+r$-IV Ci+il ser+nts in <0S2l n$ <0S26. Lo&est "lss ' &!te+er
n%e e it "lle$.
VMinistr' o# Finn"e O.M No (33)2R24/5 D.35252345T n$ No F.6 (6) R/5/5 $te$ :22345.T

7.07 For s-e"il resons to e re"or$e$, Go+ern%ent ser+nt or "lss o#

Go+ern%ent ser+nts %' e $e"lre$ ' "o%-etent ut!orit' to e entitle$ to
""o%%o$tion o# !i*!er "lss t!n t!t nor%ll' $%issile to !i%. (S. R. ). ourne' '
Se or ' Ri+er Ste%er
7.09 !e Go+ern%ent ser+nts re entitle$ to t!e #ollo&in* "lsses o# ""o%%o$tion
#or ourne's ' se or ' ri+er ste%er &it!in t!e 0kistn &ters 2
>a? A G+/!r!# !r/a# +; ;ir# Ca#!+r$ Hi*!est Clss.
>&? A G+/!r!# !r/a# +; S!"+: Ca#!+r$6I# t!ere re t&o "lsses onl' on
t!e ste%er, to t!e !i*!er "lss n$ i# t!ere re %ore t!n t&o "lsses to %i$$le or se"on$
"lss.

>"? A G+/!r!# !r/a# +; #*ir: Ca#!+r$6 I# t!ere re t&o "lsses lo&er

"lsses2lo&er "lss.I# t!ere re t!ree "lsses2%i$$le or se"on$ "lss. I# t!ere re #our "lsses2
t!ir$ "lss.
>:? A G+/!r!# !r/a# +; ;+'r#* Ca#!+r$6Lo&est Clss. (S. R.)
7.3= 9!ere t!e ste%er "o%-n' !s t&o rtes o# #res, one in"lusi+e o# $iet n$ ot!er
e"lusi+e o# $iet, t!e &or$ 7#re7 s o+e &oul$ %en #re e"lusi+e o# $iet. I# t!e "o%-n'
llo&s so%e rete #or not -rtkin* #oo$, t!e #re &oul$ e "l"ulte$ ' $e$u"tin* rete
t!ere#ro%. (S.R.3)
7.31 In "ses &!ere t!e "lsses o# ""o%%o $tion on ste%er $o not "on#or% to t!e
"lssi#i"tion *i+en o+e, t!e %tter s!oul$ e re#erre$ to t!e "o%-etent ut!orit' #or
$e"ision. (S.R.6)
7.32 I# Go+ern%ent ser+nt is o##ere$ suitle ""o%%o$tion on Go+ern%ent
+essel, !e is entitle$ to one $il' llo&n"e inste$ o# %ile*e llo&n"e. !e Go+ern%ent
ser+nt is not -er%itte$ to $e"line t!is o##er n$ $r& %ile*e llo&n"e. (S.R.)

JOURNEY BY ROAD6
7.3% !e tr+ellin* ' ro$ in"lu$es tr+ellin* ' se o# ri+er in ste% lun"! or in
n' +essel ot!er t!n ste%er n$ tr+ellin* ' "nl.!e #ollo&in* re t!e rtes o# ro$
%ile*e.

MODE OF TRAVEL RATE PER )ILOMETRE

 (i) 0ersonl "r or ' en**in* #ull ti . Rs. 6.

() Motor C'"le or S"ooter. Rs. .:

(") <i"'"le, ni%l "k or #oot. Rs. .

($) 0uli" trns-ort -l'in* #or !ire on (i) For Go+t. ser+nts in <0S n$ o+e
sin*le s"t sis Rs..6
(ii) For Go+t, ser+nts <0S2: n$ elo& Rs..6

VFinn"e Di+ision O. M No F () Re*. (4)/5 $te$ 322345T.

7.30 Go+ern%ent ser+nts re llo&e$ to use t!e %o$e o# trns-ort s elo&

MODE OF TRANSPORT GRADE OF GOVT. SERVANT.

0ersonl "r n$ !irin* o# #ull ti Cte*or' I o##i"ers in t!e "se o# ot! ers, ti
%' e en**e$ i# t!e ur*en"' o# t!e sitution
so $e%n$s &it! t!e --ro+l o# t!e "ontrollin*
o##i"er

0ersonl %otor "'"le /s"ooter. Cte*or' I ? II.

<i"'"le, 0uli" trns-ort -l'in* #or !ire All *o+ern%ent ser+nts.
on sin*le set sis.

VFinn"e Di+ision O.M.No.F.6 (3) I%-.3/ $te$ 642234 re$ &it! O. M. No. 6(4)2Re*. 4/5 $te$ 6242
345T.

7.33 !ese rtes, e"e-t in t!e "se o# 0r 6 (e) &ill e $%issile #ro% t!e resi$en"e
t !e$>urters to t!e resi$en"e t t!e te%-orr' -l"e o# $ut' o# t!e Go+ern%ent ser+nt.
!e ter% 7;0ersonl Cr; %ens "r re*istere$ in t!e n%e o# t!e Go+ern%ent ser+nt or in
t!e n%e o# n' %e%er o# !is #%il' s $e#ine$ in S. R. 6(5) #or -ur-oses o# . A. Rules.
(S.R. re$ &it! 0r. o# t!e Ministr' o# Finn"e O. M. $te$ 623623446)
7.34 n$er s-e"il "ir"u%stn"es "o%-etent ut!orit' %', #or resons to e
re"or$e$, llo& %ile*e t !i*!er rtes t!n t!ose #ie$ o+e. (S.R.)
7.35 In "l"ultin* ro$ %ile*e #r"tions o# 8ilo%etre s!oul$ e o%itte$ #ro% t!e
totl o# ill #or n' one ourne', ut not #ro% t!e +rious ite%s &!i"! %ke u- t!e ill. (S.
R. 5)
JOURNEY BY AIR6
7.37 !e tr+el ' ir %ens ourne's -er#or%e$ in t!e %"!ines o# -uli" ir trns-ort
"o%-nies re*ulrl' -l'in* #or !ire. It $oes not in"lu$e ourne's -er#or%e$ ' -ri+te
ero-lnes nor ir ties. (S.R.52A)
 7.39 All #irst Cte*or' Go+ern%net ser+nts re entitle$ to tr+el ' ir ' tourist
"lss.A "o%-etent ut!orit' %' ut!orise ot!er Go+ern%ent ser+nts lso to tr+el ' ir, i#
t!e ourne' is ur*ent n$ in interest o# -uli" ser+i"e. !e 0resi$ent %' *rnt *enerl
-er%ission to n' Go+ern%ent ser+nt or "lss o# Go+ern%ent ser+nts to tr+el ' ir s
%tter o# routine.
7.4= !ose &!o re not ut!orise$ to tr+el ' ir, i# t!e' -er#or% n ir ourne' on
tour, re entitle$ to tr+ellin* llo&n"e s i# t!e' !$ tr+elle$ ' ril, ro$ or ste%er
sue"t to t!e "on$ition t!t tr+ellin* llo&n"e s!oul$ not e"ee$ t!t &!i"! &oul$ !+e
een $%issile, i# t!e' !$ een ut!orise$ to tr+el ' ir. (S. R. 52D).
DAILY ALLOWANCE6
7.41 !e Dil' Allo&n"e is uni#or% llo&n"e #or e"! $' o# sen"e #ro%
!e$>urters n$ is inten$e$ to "o+er t!e or$inr' $il' "!r*es in"urre$ ' Go+ern%ent
ser+nt in "onse>uen"e o# su"! sen"e. !e $il' llo&n"e %' e $r&n ' *o+ern%ent
ser+nt &!ose $uties re>uire$ t!t !e s!oul$ tr+el n$ %' e $r&n &!ile on tour n$ lso
on trns#er, s $%issile un$er t!e rules. (S.R.4)
7.42 !e rtes o# $il' llo&n"e (&. e. #. 65t! Se-te%er, 344) re s #ollo&s2

PAYLIMITS. SPECIALRATESR. ORDINARYRATESR.

(i)Rs.n$o+e-.%. 3 3

(ii)Rs.toRs.444-.%. 3 33
(iii)Rs.6toRs.444-.%. 33 4

(i+)Rs.3toRs.6:44-.%. :

(+)Rs.toRs.3644-.%. :

(+i)
-to
Rs.:44
-.%.

VA%en$e$ +i$e Finn"e Di+ision O. M. No F. ()2Re*.(4)/5 $te$ 322345T.

7.4% >i? A Go+ern%ent ser+nt &!o !s, o# ne"essit', to st' in !otel %', in $$ition
to t!e o+e $il' llo&n"e e llo&e$ rei%urse%ent o# "tul sin*le roo% rent in"lu$in*
tes, $uties n$ ser+i"e "!r*es sue"t to t!e -ro$u"tion o# !otel re"ei-ts/@ou"!ers, u- to

t!e #ollo&in* %i%u% -er $'

L+"ali#i! 8*!r! !"ial Dail$ All+8a"! ra#! i a:ii&l!6
!ree ti%es t!e %ount o# S-e"il Dil' Allo&n"e.
L+"ali#i! 8*!r! Or:iar$ Dail$ All+8a"! ra#! i a:ii&l!6
One n$ !l# ti%es t!e %ount o# or$inr' Dil' Allo&n"e
VFinn"e Di+ision O. M. No. 6(3) I%-. 3/ $te$ 642234T.
 >ii? In "se o# non2+il ilit' o# sin*le roo%, t!e tourin* "i+il ser+nt %' e
llo&e$ to ook $oule roo% #or !is e"lusi+e use. !e rei%urse%ent is to e restri"te$ to
!is nor%l entitle%ent onl'.
>iii? &o o##i"ils &!ile on tour t t!e s%e sttion %' e llo&e$ to ook
$oule suit in !otel n$ s!re it. In su"! "se eit!er o# t!e% !+e ointl' to "erti#' t!t
se-rte sin*le ""o%%o$tion &s not +ille to t!e% n$ t!t e"! one o# t!e% is
"li%in* not %ore t!n one2!l# o# t!e roo% rent restri"te$ to e"! in$i+i$ul entitle%ent1
t!is "erti#i"te s!ll e --en$e$ to t!e . A. ill o# ot! o##i"ils.
>i/? A Go+ern%ent ser+nt &!o st's in Go+ern%ent Hostel, Ins-e"tion
<un*lo&, lo$*e or resi$entil Clu &ill, in $$ition to t!e $il' llo&n"e, e llo&e$
rei%urse%ent o# "tul "!r*e #or st' in sin*le roo%/suit on -ro$u"tion o#
re"ei-ts/+ou"!ers sue"t to t!e "on$ition t!t su"! "!r*es $o not e"ee$ t!e %ount o#
$il' llo&n"e $%issile t t!e sttion.
7.40 S-e"il rte o# $il' llo&n"e s!ll e $%issile t H'$er$, Isl%$,
8r"!i, L!ore, Fisl$, Multn, 0es!&r, Buett, R&l-in$i n$ Nort!ern Ares
VFinn"e Di+ision O. M. No. F 6 (3)2R24/ $te$ 62234T.

7.43 >a? Dil' Allo&n"e, #or e"! "len$r $', &ill e $%issile #or t!e -erio$ o#
sen"e on $ut' #ro% !e$>urters (in"lu$in* t!e ti%e s-ent in trnsit). Not %ore t!n one
$il' llo&n"e &ill e $%issile on n' "len$r $'. A #r"tion o# "len$r $' &ill e
re"kone$ s "len$r $' #or t!is -ur-ose.

Note;Clen$r $'; in su2-r () o+e %ens $' e*innin* on one

%i$ni*!t n$ en$in* on t!e net %i$ni*!t.
>&? In t!e "se o# $e-rture #ro% !e$>urters, t!e rte o# $il' llo&n"e $urin*
trnsit &ill e t!e s%e s $%issile t t!e sttion o# i%%e$ite $estintion. In t!e "se o#
return to !e$>urters t!e r#e &ill e t!e one $%issile t t!e lst sttion o# te%-orr' $ut'
e#ore return to !e$>urters.
>"? !e -erio$ o# sen"e #ro % !e$>urters &ill "o%%en"e #ro% t!e ti%e o#
$e-rture o# t!e Go+ern%ent ser+nt #ro% !is o##i"e or resi$en"e, s t!e "se %' e, till t!e
ti%e o# !is return to !is o##i"e or resi$en"e, s t!e "se %' e. !e "o%-etent ut!orit'
ut!oriin* t!e tour &ill $e"i$e &!et!er t!e Go+ern%ent ser+nt s!oul$ -ro"ee$ on
te%-orr' $ut' #ro% !is o##i"e or resi$en"e.
>:? !e -erio$ o# #or"e$ $el's in trnsit &ill e trete$ s -rt o# t!e totl trnsit
-erio$.
7.44 Dil' Allo&n"e %' not e $r&n #or $' on &!i"! Go+ern%ent ser+nt $oes
not re"! -oint outsi$e r$ius o# ten %iles #ro% !is !e$>urters or return to !is
!e$>urters #ro% si%ilr -oint.
VFinn"e Di+ision O. M. No. F. 6 (3) Re+. 3/6 $te$ t!e 323234T.

7.45 Mile*e llo&n"e s!ll e $%issile #ro% t!e resi$en"e o# t!e Go+ern%ent
ser+nt to t!e ril&' sttion or t!e ir-ort or t!e se/ri+er2-ort s t!e "se %' e. t !is
!e$>urters n$ #ro% t!e ril&' sttion or t!e ir-ort o# t!e se/ri+er2-ort, to t!e -l"e o#
!is te%-orr' resi$en"e t t!e outsttion.
 7.47 9!ere Go+ern%ent ser+nt "li%s ro$ %ile*e #or ourne' -er#or%e$ ' ro$
in !is -ersonl "r, et&een -l"es "onne"te$ ' ril, t!e "ontrollin* o##i"er %' t !is
$is"retion, ""e-t t!e "li% i# !e is stis#ie$ t!t ourne' ' ro$ !$ to e -er#or%e$ in t!e
-uli" interest.
7.49 E"e-t s s-e"i#ie$ in 0r 5.3, $il' llo&n"e t #ull rte &ill e $%issile #or
t!e entire -erio$ o# "ontinuous !lt on te%-orr' $ut'.
7.5= In "se o# te%-orr' $ut' t !ill sttion e"ee$in* t!irt' $'s. He$s o#
De-rt%ents !+e #ull -o&ers to sn"tion $il' llo&n"e #or t!e entire -erio$ o# "ontinuous
!lt o# Go+ern%ent ser+nt.
7.51 Dil' Allo&n"e is $%issile on Sun$'s n$ -uli" !oli$'s #llin* $urin* t!e
-erio$ o# Go+ern%ent ser+nt7s te%-orr' $ut' t n outsttion ut not &!en !e is on
"sul le+e.
7.52 A Go+ern%ent ser+nt &!o tkes "sul le+e i%%e$itel' on t!e "on"lusion o#
te%-orr' $ut' &ill $r& $il' llo&n"e #or t!e $' o# $e-rture #ro% t!e outsttion to
&!i"! !e &oul$ !+e een entitle$ !$ !e not -ro"ee$e$ on "sul le+e.
7.5% 0er"ent*e in"rese in t!e rtes o# %ile*e llo&n"e in lo"lities s!o&n in
A--en$i 352A to t!e "o%-iltion o# F. Rs. n$ S. Rs. @ol. II is "l"ulte$ on t!e %ile*e
llo&n"e s in$i"te$ in 0r 5. res-e"ti+el', &!i"! re s #ollo&s

PROVINCE NAMEOFLOCALITY. INCREASE IN TE

RATE
MILEAGEOF ROAD

Sin$! Desert luks o# !r-rker Distri"t. -er"ent.

0un <!n*i 8!el Il> in Min&li Distri"t. 23/ -er"ent

Murree n$ 8!ut e!sil in 23/ -er"ent
R&l-in$i Distri"t
0l"es e'on$ t!e eternl oun$r' o#
23/ -er"ent
t!e
Der G!i8!n Distri"t.

N. 9. F. 0. Mnse!r (e "e-t t! e 8*n @lle', i. 6 -er "ent

e., t!e tr"k e'on$ <lkot u-to Gitti
Ds n$ Aott$ e!sils in t!e
Hr Distri"t n$ trnsor$er tr"ts, i.
e., -l"es e'on$ t!e eternl
oun$ries o# t!e Distri"ts o# Hr,
0es!&r, Mr$n, 8o!t, Der Is%il
8!n n$ <nnu e"e-t C!itrl n$ t!e
-ortion o# t!e ro$ #ro%
0es!&r to 8o!t &!i"! lies in t!e
ril territor'.
 C!itrl n$ t!e 8*!n @lle' in t!e 23/ -er"ent
Mnse!r e!sil o# t!e Hr Distri"t,
i.e., t!e tr"k e'on$ <lkot u- to Gitti
Ds.

<lu"!istn !e &!ole o# <lu"!istn e"e-t

Nsir$ Su2Di+ision, Sii Distri"t

8s!%ir !e &!ole o# %%u n$ 8s!%ir Stte 23/ -er "ent in t!e "se o#
ourne's &!i"! "n e
-er#or%e$ ' %otor
trns-ort
3 -er "ent in t!e "se o#
ourne's &!i"! "n not e
-er#or%e$ ' %otor
trns-ort
sue"t to %ini%u% o# Re.
3 -er %ile in t!e "se o#
o##i"ers o# Gr$e2I

Gil*it?<ltstn Do.

VFinn"e Di+ision O. M No F. 6()2Re+. 3/, $te$ 32234 n$ e+en nu%er, $te$ 3423234T.

7.50 9!en Go+ern%ent O##i"ers re -er%itte$ t t!eir o&n re>uest to tten$ %eetin*s,
"on#eren"es or "on*resses !el$ in 0kistn n$ n' -uli" interest is likel' to e ser+e$ '
t!eir tten$n"e, t!e' %' e llo&e$ sin*le ril&' #re o# t!e "lss o# ""o%%o$tion to
&!i"! t!e' re entitle$ #or t!e ourne' ot! &'s &it!out n' ro$ %ile*e or $il'
llo&n"e #or !lts. <ut i# n o##i"er is sent to tten$ t!e %eetin* o##i"ill', !e is entitle$ to
tr+ellin* llo&n"e s $%issile un$er t!e nor%l rules. (S.R.)
7.53 A Go+ern%ent ser+nt on tour on o##i"il $ut' is not entitle$ to re"o+er #ro%
Go+ern%ent t!e "ost o# trns-ortin* !is #%il' or !is -ersonl lu***e, "on+e'n"e, tents
n$ "%- e>ui-*e. (S.R.)
7.54 In "ses o# lo"lities, &!ere tr+ellin* is unusull' e-ensi+e, "o%-etent
ut!orit' %' ' *enerl or s-e"il or$er, in"rese t!e rte o# %ile*e llo&n"e or $il'
llo&n"e eit!er in $e#inite rtio or in n' ot!er suitle %nner. It is in -ursun"e o# t!ese
or$ers t!t H'$er$, Isl%$, 8r"!i, L!ore, R&l-in$i, Fisl$, Multn, Buett
n$ 0es!&r, Nort!ern Ares, (<!&l-ur, Sr*o$!. Silkot, Sukkur n$ Gurn&l`
!+e een $e"lre$ s e-ensi+e lo"lities n$ !i*!er rtes o# $il' llo&n"e !+e een
#ie$ t!ere#or. Si%ilrl' -ro+ision !s een %$e in A--en$i 352A. !e s-e"il rtes o#
$il' llo&n"e re, !o&e+er, not --li"le to Go+ern%ent ser+nts tourin* in n$
out t!ose "ities un$er "ir"u%stn"es entitlin* t!e% onl' to $il' llo&n"e, i#
t!eir !e$>urters re situte$ &it!in t!e %uni"i-l li%its o# t!e res-e"ti+e "ities.
(S. R. :)
7.55 9!en Go+ern%ent ser+nt o# Cte*or' lo&er t!n #irst Cte*or' is re>uire$ '
t!e or$er o# su-erior ut!orit' to tr+el ' s-e"il %ens o# "on+e'n"e t!e "ost o# &!i"!
e"ee$s t!e nor%l tr+ellin* llo&n"e $%issile to !i%. !e %' $r& t!e "tul "ost o#
tr+ellin* in lieu o# t!e $il' llo&n"e n$ %ile*e llo&n"e. !e ill #or t!e "tul "ost
s!oul$ e $ul' su--orte$ ' "erti#i"te si*ne$ ' t!e su-erior ut!orit' n$ "ountersi*ne$
' t!e "ontrollin* o##i"er sttin* t!t t!e use o# s-e"il %ens o# "on+e'n"e &s "tull'
ne"essr' n$ s-e"i#' t!e "ir"u%stn"es &!i"! ren$ere$ it ne"essr'. (S. R. )
JOURNEY ON TOUR6
7.57 !e !e$>urters n$ li%its o# t!e s-!ere o# $ut' o# Go+ern%ent ser+nt re
#ie$ ' "o%-etent ut!orit'. (S. Rs. 4 ? :)
7.59 It is #or "o%-etent ut!orit' to $e"i$e &!et!er n sen"e #ro% !e$>urters is
on $ut' or not. It "n lso i%-ose restri"tion u-on t!e #re>uen"' n$ $urtion o# ourne's to
e %$e on tour ' n' Go+ern%ent ser+nt (S.R.:)
7.7= I# t!e -' o# -rti"ulr Go+ern%ent ser+nt !s een so #ie$ s to "o%-enste
!i% #or t!e "ost o# ll ourne's, ot!er t!n ourne's ' ril or ste%er, &it!in !is o&n s-!ere
o# $uties, !e is not entitle$ to $r& n' tr+ellin* llo&n"e #or su"! ourne's, ot!er t!n
ourne's ' ril&' n$ ste%er. In "se !e !s to un$ertke ourne' on $ut' e'on$ !is
s-!ere o# $ut', !e %' $r& tr+ellin* llo&n"e s $%issile un$er t!e rules in"lu$in*

su"! -rt o# it s is &it!in !is s-!ere o# $ut'. (S.R.:)

7.71 A Go+ern%ent ser+nt, not in re"ei-t o# -er%nent tr+ellin* llo&n"e, $r&s
tr+ellin* llo&n"e #or ourne's on tour in t!e s!-e o# $il' llo&n"e. !e $il'
llo&n"e is $r&n #or sen"e #ro% !e$>urters on $ut'. !e sen"e e*ins &!en
Go+ern%ent ser+nt "tull' le+es !is !e$>urters n$ en$s &!en !e "tull' returns to t!e
-l"e &!ere !is !e$>urters re situte$ irres-e"ti+e o# t!e #"t &!et!er !e !lts t!ere or
not.(S. Rs. :5 ? )
7.72 I# n o##i"er o# t!e @"tion De-rt%ent -ro"ee$s on tour n$ t!en +ils o#
+"tion &it!out returnin* to !is !e$>urters, !e is entitle$ to t!e tr+ellin* llo&n"e #or
t!e out&r$ ourne' onl'. (S.R.)
7.7% Dil' Allo&n"e %' e $r&n #or n' $' on &!i"! Go+ern%ent ser+nt
re"!es -oint outsi$e r$ius o# ten %iles #ro% !is !e$>urters or returns to !is
!e$>urters #ro% si%ilr -oint. Dil' Allo&n"e %' e $r&n $urin* !lt on tour or on
!oli$' o""urrin* $urin* tour. (S.Rs. 3 ? 6 re$ &it! 0rs :, 4, 3 ? 33 o# t!e
Ministr' o# Finn"e O. M. $te$ 6t! De"e%er, 346)
7.70 I# "o%-etent ut!orit' is stis#ie$ t!t $il' llo&n"e is not su##i"ient to "o+er
t!e tr+ellin* e-enses o# Go+ern%ent ser+nt, it "n -er%it !i% n$ #or t!t %tter n'
"lss o# Go+ern%ent ser+nts to $r& %ile*e llo&n"e inste$ o# $il' llo&n"e #or t!e
&!ole -erio$ o# sen"e #ro% !e$>urters un$er n' "on$itions it %' $ee% #it to i%-ose.
(S.R.)
7.73 Nor%ll' Go+ern%ent ser+nt %' e"!n*e !is $il' llo&n"e #or %ile*e
llo&n"e #or n' $' on &!i"! !e tr+els ' ril&', or ste%er or ot! or tr+els %ore t!n
6 %iles ' ro$. In "#e "ontinuous ourne' eten$s o+er %ore t!n one $', t!e e"!n*e
s!oul$ e %$e #or ll su"! $'s n$ not onl' #or -rt o# t!e%. !e s!ort ourne's &it!in
r$ius o# ten %iles #ro% !e$>urters s!oul$ not e $$e$ to ot!er ourne's &!en "l"ultin*
t!e $istn"e "o+ere$ ' ro$. VS.R.: ()T
7.74 9!en ourne' ' ro$ is "o%ine$ &it! ourne' ' ril&' or ste%er or ot!
%ile*e llo&n"es %' e $r&n #or ourne' ' ro$, ut t!is llo&n"e &ill e restri"te$
to t!e $il' llo&n"e $%issile to !i%, unless t!e ro$ ourne' e"ee$s 6 %iles. At t!e
-l"e o# !lt t outsttions Go+ern%ent ser+nt is not entitle$ to $r& n' $il' or %ile*e
llo&n"e #or ourne's &it!in r$ius o# 3 %iles, s !is $il' llo&n"e is inten$e$ to
"o+er su"! e-enses. I#, !o&e+er, !e *oes e'on$ r$ius o# 3 %iles, t!en !e "n $r&
$il' llo&n"e or %ile*e llo&n"e i# t!e ro$ ourne' e"ee$s 6 %iles. VS. R. : ()T
7.75 !e Go+ern%ent ser+nts o# t!e Sur+e' o# 0kistn n$ Geolo*i"l Sur+e' o#
0kistn "nnot e"!n*e $il' llo&n"e #or %ile*e llo&n"e #or ourne' in t!e #iel$.
<ut i# t!e' !+e to tr+el on s-e"il $ut' or ' -uli" or !ire$ "on+e'n"e, $il' llo&n"e
"n e e"!n*e$ #or %ile*e llo&n"e. I# "tul tr+ellin* e-enses #or ourne' to n$
#ro% t!e #iel$ or n' ot!er ourne' &!ere "%- e>ui-%ent is "rrie$ e"ee$ t!e %ile*e
llo&n"e, su"! "tul tr+ellin* llo&n"e %' e -i$ to t!e% in lieu o# t!e $il'
llo&n"e. !e e"!n*e s!oul$ e %$e #or t!e &!ole ourne' n$ not #or -rt o# it.
9!ene+er #or su"! -rt o# %ont! s !e s-en$s in t!e #iel$, t!e "tul "ost o# "%- e>ui-%ent
n$ ***e e"ee$s !l# t!e %ount o# $il' llo&n"e $%issile #or t!e %ont!, !e %'
retin !l# !is $il' llo&n"e n$ e"!n*e t!e ot!er !l# #or t!e "tul "ost. !e ill #or t!e
"tul "ost s!oul$ e -re-re$ in $etil n$ "ountersi*ne$ ' t!e sn"tionin* ut!orit'. (S.
Rs. 5 ? 55)
7.77 In "se o# n o##i"er o# t!e Geolo*i"l Sur+e' o# 0kistn, in $$ition to t!e
"on"essions in t!e -re"e$in* -r*r-! "o%-etent ut!orit' %' -er%it !i%, on -uli"
*roun$s, t t!e e*innin* or en$ o# t!e #iel$ seson, to sen$ -ortion o# $o%esti" ser+nts,
***e n$ "%- e>ui-%ent ' t!e $ire"t route to n$ #ro% t!e #iel$, &!en !e !i%sel#
tr+els ' not!er route in or$er to un$ertke n e"ono%i" or en*ineerin* en>uir'. He "n
re"o+er t!e "tul "ost o# trns-ortin* su"! ser+nts, ***e n$ "%- e>ui-%ent in
$$ition to t!e tr+ellin* llo&n"e $%issile to !i% VS. R. 55 ()T.
7.79 9!ere tr+ellin* llo&n"e is not $%issile un$er t!e rules, "o%-etent
ut!orit' %', ' *enerl or s-e"il or$ers, llo& Go+ern%ent ser+nt t!e "tul "ost o#
!irin* "on+e'n"e. It lso "o+ers t!e "ses in &!i"! it is e>uitle to llo& Go+ern%ent
ser+nts to $r& t!e "tul "ost o# "on+e'n"e &!ere t!e "ir"u%stn"es re not "tull'
"o+ere$ ' n' ot!er rule. It lso --lies to Go+ern%ent ser+nts on trns#er #ro% one o##i"e
to not!er in t!e s%e sttion, &!en t!e' !+e to "!n*e t!e resi$en"e lso.
7.9= 9!en <2l to <23 Go+ern%ent ser+nt is $is-t" !e$ on $ut' to -l"e t so%e
$istn"e #ro% !is o##i"e or is "lle$ #or $ut' outsi$e nor%l &orkin* !ours, ' s-e"il or$er
o# n o##i"er t!e e-en$itur e in"urre$ %' e -i$ to !i% n$ "!r*e$ to t!e "ontin*en"ies.
9!ile "li%in* t!is %ount t!e He$ o# t!e o##i"e s!oul$ "erti#' t!t t!e e-en$iture &s
"tull' in"urre$, &s un+oi$le n$ is &it!in t!e s"!e$ule s"le o# "!r*es #or t!e
"on+e'n"e use$. It s!oul$ lso e "erti#ie$ t!t t!e Go+ern%ent ser+nt is not entitle$ to
tr+ellin* llo&n"e #or t!e ourne', &s not *rnte$ n' "o%-enstor' le+e n$ &ill not
ot!er&ise re"ei+e n' s-e"il re%unertion #or t!e -er#or%n"e o# $ut', &!i"! ne"essitte$
t!e ourne'. (S.R.54)
GRANT OF CONVEYANCE CARGES AND DAILY ALLOWANCE TO CIVIL
SERVANTS WO PERFORM SORT VISITS ON OFFICIAL DUTY BETWEEN
ISLAMABAD AND RAWALPINDI6
7.91>i? Ci+il ser+nts in <0S 3 to 3 s!ll e llo&e$ us #re or &*on #re, s utilise$
ti !ire s!ll e llo&e$ in e%er*ent n$ e"e-tionl "ses t t!e instn"e o# n o##i"er not
elo& t!e rnk o# De-ut' Se"retr' in &ritin*.!e o##i"ers in <23: n$ o+e re llo&e$
t!e "on+e 'n"e "!r*es t t!e #ollo&in* rtes, &!en t!e' tr+el ' ti or in t!eir o&n
trns-ort22

Fr+ T+ F+
W
r !a$ F+r r!#'r
+'r!$ >R? J+'r!$ >R?

Se"retrit <lo"ks O##i"es lo"te$ in S$$r R&l-in$i 6. :.

Isl%$
222$o2222
Su-re%e Court o# 0kistn . .
222$o2222
Se"retrit III/il R&l-in$i. 6. :.
222$o2222
Se"retrit I@/0.M Se"retrit R&-. 6. :.
222$o2222
A'u Hll . ::.
222$o2222
Centrl Go+ern%ent Hos-itl. 6:. 6.
222$o2222
Isl%$ Air-ort 6. :.

CDA O##i"e O##i"es lo"te$ in S$$r R&l-in$i 6:. 6.

<lo"ks, Isl%$.
222$o2222 Su-re%e Court o# 0kistn 64. 5.
222$o2222 A'u Hll 6. .
222$o2222 Se"retrit III/il R&l-in$i. 6. .
222$o2222 Isl%$ Air-ort 6:. 6.

VFinn"e Di+ision O.M No F. (36) Re*. (4)/524/55 $t. 332523455.T

>ii? 9!ere t!e Go+ern%ent trns-ort is -ro+i$e$ not!in* is $%issile in n'

"se.
>iii? Dil' Allo&n"e is $%issile to Ci+il ser+nt1 &!ose sen"e #ro%
!e$>urters e"ee$s ei*!t "onse"uti+e !ours on $'.Su"! -erio$ o# sen"e is "l"ulte$
#ro% ti%e o# $e-rture #ro% HBs or resi$en"e s t!e "se %' e.
 0ro+i$e$ t!t no DA s!ll e $%issile to t!ose &!o re $et"!e$ #ro% $ut' in
t!eir -rent o##i"e/De-rt%ent/Di+ision lo"te$ in Isl%$/R&l-in$i n$ !+e to &ork in
not!er o##i"e/De-rt%ent/Di+ision t R&l-in$i/Isl%$, res-e"ti+el', un$er s-e"i#i"
or$ers o# t!e "ontrollin* o##i"er.
VFinn"e Di+ision O.M No F 6(6) R24/:, $te$ 2332344T

>i/? #or t!e -ur-ose o# (iii) o+e t!e "on"e-t o# r$ius o# 3 %iles !s een $one
&' &it!.

>/? Sin*le2roo% rent in !otel is not $%issile in t!e o+e "ses.

VFinn"e Di+ision O. M. No. F. 6(6) R. 4/:2D/35/, $te$ 6422I4 re$ &it! t!eir .O. No D2:42R/,
$te$ 36233234.T

GRANT OF CONVEYANCE DAILY ALLOWANCE TO CIVIL SERVANTS

PERFORMING JOURNEYS ON OFFICIAL DUTY BETWEEN )ARACI
LAORE AND SUBURBS6
7.92 !e Ci+il ser+nts -oste$ in 8r"!i/L!ore, &!o -er#or% s!ort +isits #ro% t!e
sttion o# t!eir -ostin* to t!e suurs n$ +i"e +ers, on o##i"il $ut' re llo&e$
"on+e'n"e/$il' llo&n"e s un$er2
>i? Ci+il ser+nts o# <2l to 3 re llo&e$ us or &*on #re s "tull' utilie$.
9it! t!e &ritten -er%ission o# n o##i"er, not elo& t!e rnk o# De-ut' Se"retr', i !ire
%' e llo&e$ in e%er*ent n$ e"e-tionl "ses. O##i"ers o# <0S 3: n$ o+e re
llo&e$ "on+e'n"e C!r*es X Rs. 6. -er kilo%etre &!en t!e' tr+el ' ti or in t!eir
o&n trns-ort &!ere t!e %ens o# lo"o%otion !+e een -ro+i$e$ t t!e e-ense o#
Go+ern%ent, not!in* s!ll e $%issile in n' "se.
>ii? Dil' llo&n"e is $%issile to ll Ci+il ser+n ts, &!ose sen"e #ro%
!e$>urters e"ee$s ei*!t "onse"uti+e !ours on n' $'. !e -erio$ o# sen"e is "l"ulte$
#ro% t!e ti%e o# $e-rture #ro% o##i"e or resi$en"e n$ en$ t t!e ti%e to return to o##i"e or
resi$en"e, s t!e "se %' e.
>iii? Roo% rent in !otel is not $%issile in su"! "ses.
VFinn"e Di+ision O. M. No. F. 6(6) R. 4/:2D/35/. Dte$ 3:2234T

GRANT OF CONVEYANCE CARGES TO TE B-1 TO B-13 STAFFS WO ARE

REUIRED TO STAY LATE AFTER OFFICE OURS OR WO ATTEND OFFICE
ON FRIDAYS AND CLOSED OLIDAYS6
7.9% !e 0resi$ent !s een -lese$ to $e"i$e t!t *o+ern%ent e%-lo'ees in <2l to <23 n$
Steno*r-!ers in <23: &!o re $etine$ in t!e o##i"e e'on$ t&o !ours o# t!e usul "losin*
ti%e n$ &!o tten$ o##i"e on Fri$'s n$ ot!er "lose$ !oli$'s &ill e *rnte$ "on+e'n"e
"!r*es t t!e #ollo&in* rtes2
VFinn"e Di+ision O.M No F 6(I) R24/5 $te$ 6522345T.
 W*! :!#ai!: i O;;i"! F+r a##!:i O;;i"! +
&!$+: #8+ *+'r +; #*! Fri:a$ a: "l+!: +li:a$.
''al "l+i #i!.

R. R.

(i)
<0S23
?
6 . .
(ii) <0S2 to 3 n$ . .
Steno*r-!ers in <23:

(Finn"e Di+ision O. M No F. ()2Re*.()/5 $te$ 322345.T

3
!e ot!er eistin* "on$itions re*ultin* t!e *rnt o# "on+e'n"e "!r*es s!ll "ontinue to
--l').
JOURNEYS WITIN 1= MILES, BY RESERVED RAILWAYS COMPARTMENT
AND BY PRESIDENT AND MINISTERS6
7.90 A Go+ern%ent ser+nt tr+ellin* &it!in ten %iles o# !is !e$>urters on $ut' %'
re"o+er t!e "tul %ounts, &!i"! !e %i*!t !+e -i$ on #err' or ot!er tolls n$ #re
ourne's ' ril&' or ot!er -uli" "on+e'n"e. (S.R.4)
7.93 9!en Go+ern%ent ser+nt tr+els ' reser+e$ ril&' ""o%%o$tion on
re>uisition, t!e entire "ost o# !ul*e is orne ' Go+ern%ent. An' -erson tr+ellin* &it! t!e
Go+ern%ent ser+nt, in t!e reser+e$ ""o%%o$tion !s to -' t!e usul #res to t!e
Ril&'. !e Go+ern%ent ser+nt "on"erne$ s!oul$ s-e"i#' t!e nu%er o# -ersons, &!o
tr+elle$ &it! !i% n$ lso "erti#' t!t ti"kets &ere -ur"!se$ ' t!e%. I# !e &nts n'
$$itionl ""o%%o$tion #or lu***e n$ st##, !e s!oul$ %ke !is o&n rrn*e%ents &it!
t!e Ril&' n$ -' #or t!e%. Su"! Go+ern%ent ser+nt is not entitle$ to n' tr+ellin*
llo&n"e. (S.R.46)
7.94 I# Steno*r-!er or -ersonl "lerk to n o##i"er !s to tr+el &it! n o##i"er in
t!e reser+e$ ""o%%o$tion in t!e interest o# -uli" ser+i"e, !e s!oul$ -ur"!se ti"ket #or
t!e "lss o# ""o%%o$tion to &!i"! !e is entitle$ un$er t!e rules. !e e-en$iture on
reser+tion "!r*es s!oul$ e orne ' Go+ern%ent Ser+nt !i%sel#. (S.R.46)
7.95 !e tr+ellin* llo&n"e o# 0resi$ent n$ Ministers is re*ulte$ un$er t!e s-e"il
rules #r%e$ #or t!e -ur-ose. (S.R.4)
JOURNEY OF A NEWLY APPOINTED GOVERNMENT SERVANT6
7.97 Generll' s-ekin* tr+ellin* llo&n"e is not $%issile to Go+ern%ent ser+nt
#or t!e ourne' to oin !is #irst -ost in Go+ern%ent ser+i"e. In "se o# --oint%ents %$e to
-osts outsi$e 0kistn or in Gil*it or C!itrl, "o%-etent ut!orit' %' llo& tr+ellin*
llo&n"e to oin -ost un$er t!e Go+ern%ent. Like&ise t!e Sur+e'or Generl or Dire"tor o#

10
VFinn"e Di+ision O.M. No. 36(3) R233/ $te$ 322343.T
Sur+e' %' *rnt ril n$ ste%er #res to 8!lsis n$ Go+ern%ent Ser+nts in <2l, 6 n$
on enlist%ent #or t!eir ourne' to Fiel$ He$>urters. (S.R.3, 32A n$ 32<)
7.99 9!en -ensioner or Go+ern%ent ser+nt &!o is t!ro&n out o# ser+i"e $ue to
re$u"tion o# estlis!%ent or olition o# !is -ost is re2--ointe$, t!e --ointin* ut!orit '
%' -er%it !i% to $r& tr+ellin* llo&n"e #or su"! o# ourne' s lies in 0kistn. (S.R.
3)
7.1== I# Go+ern%ent ser+nt on #irst --oint%ent, "nnot oin !is $uties e"e-t '
se, "o%-etent ut!orit' %' *rnt !i% #ree -ss*e ' se #ro% one -rt o# 0kistn to
not!er su"! -rt. (S.R.35)
7.1=1 9!en tr+ellin* llo&n"e is -i$ on #irst --oint%ent it &ill e re*ulte$ s
ourne' on tour, ut no $il' llo&n"e &ill e -i$ #or !lts. For t!is -ur-ose t!e Cte*or'
o# -erson &ill e $eter%ine$ ' t!e -ost, &!i"! !e &ill oin. (S. Rs. 336 n$ 33)
JOURNEY ON TRANSFER >S. RS. 110 TO 124?6
7.1=2 A Go+ern%ent ser+nt is entitle$ to %ile*e llo&n"e #or ourne' on trns#er
in"lu$in* trns#er #ro% %ilitr' to "i+il e%-lo'. <ut t!e tr+ellin* llo&n"e on trns#er #ro%
one sttion to not!er &ill e $%issile onl' i# t!e trns#er !s een %$e #or -uli"
"on+enien"e n$ t!e Go+ern%ent ser+nt is -i$ #or t!e trnsit -erio$. A trns#er on re>uest
is not trete$ s #or -uli" "on+enien"e n$ s su"! Go+ern%ent ser+nt is not entitle$ to
tr+ellin* llo&n"e unless t!e "o%-etent ut!orit' $e"i$es ot!er&ise. In "ses &!ere
Go+ern%ent ser+nt is trns#erre$ t !is o&n re>uest inti%tion to t!t e##e"t s!oul$ e sent

to t!e res-e"ti+e
trete$ u$it
s #or -uli" o##i"er. nless su"! inti%tion is #ort!"o%in* t!e trns#er &ill e
"on+enien"e.
7.1=% On trns#er, Go+ern%ent ser+nt is entitle$ to t!e #ollo&in*2
>a? Tra;!r Gra#6

Go+ern%ent ser+nt -ossessin* #%il' Go+ern%ent ser+nt not -ossessin* #%il'

One %ont !7s -' su e"t to %i%u% o#Hl# %ont!7s -' sue"t to %i%u% o#
Rs. Rs.6

VFinn"e Di+ision O. M. No. ()2Re* 4/52$te$ 322345T

>&? rns#er *rnt is $%issile in ll "ses &!ere tr+ellin* llo&n"e on trns#er
is ot!er&ise $%issile un$er t!e eistin* rules.

VFinn"e Di+ision O. M No F. 6 (3)/Re+. 3/, $te$ 32234T

>"? A"tul ril, ir or ste%er #re #or t!e Go+ern%ent ser+nt n$ one or !l# #re
#or e"! %e%er o# t!e #%il'. I# !e tr+els ' ro$ !e %' $r& ro$ %ile*e t t!e rte
--li"le to !i%. I# t&o %e%ers o# #%il' ""o%-n' !i% !e "n $r& $$itionl ro$
%ile*e n$ i# %ore t!n t&o %e%ers o# #%il' ""o%-n' !i% t!ree ti%es t!t rte.
>:? Dail$ all+8a"! :'ri +'r!$ !ri+:6One $il' llo&n"e t s-e"il rte
is -'le to t!e Go+ern%ent ser+nt #or e+er' 5 8. M. o# ro$ $istn"e. In "se o# ourne'
on trns#er ' ir, one $il' llo&n"e #or e"! "len$r $' o# t!e "tul -erio$ tken in
trnsit &ill e $%issile.
 >!? Dail$ all+8a"! + arri/al a# #*! !8 la"! +; +#i6One $il' llo&n"e
t t!e rte --li"le to t!e sttion is -'le in res-e"t o# t!e Go+ern%ent ser+nt n$ in
res-e"t o# e"! %e%er o# !is #%il' o+e 36 'ers n$ one2!l# o# t!e #ull rte #or e+er'
"!il$ o+e t!e *e o# 36 %ont!s, #or t!e $' o# rri+l t t!e ne& -l"e o# !is -ostin*.
>;? Tra+r#a#i+ +; !r+al !;;!"# 6>i? !e %i%u% o# li%it u-to &!i"!
-ersonl e##e"ts "n e trns-orte$ t Go+ern%ent e-ense is s #ollo&s

Ma': )il+ra
Ca#!+r$ +;
G+/!r!# I; +!i a I; +# I; +!i a I; +# +!i
!r/a# ;ail$ +!i a ;ail$ a ;ail$
;ail$

Cte*or'
I 36 : 66

Cte*or'
II 5 3

Cte*or'
III 6 3 :

Cte*or'
I@ 3 3 : 5

>ii? Cost o# "rri*e o# -ersonl e##e"ts u-to t!e %i%u% nu%er o# 8ilo*r%s
s in su2-r (i) &ill e llo&e$ t t!e rte o# .5 -is -er kilo%eter -er kilo*r% or 3.::
-is -er kilo%etre -er unit o# 6 kilo*r%s #ro% t!e resi$en"e o# t!e *o+ern%ent ser+nt t
t!e ol$ sttion to !is resi$en"e t t!e2, ne& sttion, irres-e"ti+e o# t!e %o$e ' &!i"! t!e
-ersonl e##e"ts re "rrie$. (It &ill not e ne"essr' to "ll #or re"ei-ts in su--ort o# !is
"li% o# "ost o# trns-orttion o# -ersonl e##e"ts). (S.R.33: re$ &it! -rs 3 ? 3 o# t!e
Ministr' o# Finn"e O. M. $te$ 6t! De"e%er, 346, No F.6(4)2Re*.4/5, $te$ 62425
n$ VF.6(6) R24/5 $te$ 3: t! ul', 345.T
>iii? Ci+il ser+nts #ro% outsttions &!ile -ro"ee$in* nort!ern res/C!itrl on
trns#er, re o#ten strn$e$ t t!e ir-ort e"use o# "n"elltion o# #li*!t $ue to un#+orle
&et!er "on$itions $urin* t!e -erio$ o# #or"e$ !lt, t!e in$i+i$ul "on"erne$ re "o%-elle$
to in"urre$ e-en$iture on or$20IA %eetin* onl' t!e !otel e-enses. o +oi$ !r$s!i- in
su"! "ses it !s een $e"i$e$ t!t t!e "i+il ser+ nt "on"erne$ %' e llo&e$ $il'
llo&n"e X W o# t!eir nor%l entile%ent #or e"! $' o# #or"e$ !lt, sue"t to
"erti#i"te ein* #urnis!e$ ' t!e 0IA in t!e #ollo&in* #or%

Certi#ie$ t!t Fli*!t No222222' &!i"! Mr22222222222222222222222n e%-lo'ee o#

222222222222222222222222222222 &!ile un$er or$ers o# trns#er, s"!e$ule$ to tr+el to
nort!ern Ares/C!itrl, &s "n"elle$ $ue to $ &et!er "on$itions. He
"tull' tr+ele$ on22222222222222222222222222#ter2222222222222$'s o# #or"e$ !lt.
VFinn"e Di+ision O.M No F.6 ()2R24/ $te$ : t! M', 344T

7.1=0 I%-ression see%s to eist in "ertin >urters t!t #ter $is-ensin* &it! t!e
-ro$u"tion o# re"ei-ts (+i$e -r 5.3) t!e "ost o# trns-orttion o# -ersonl e##e"ts u- to t!e
%i%u% -er%issile li%it "n e "li%e$ n$ -i$ &it!out re*r$ to t!e "tul e##e"ts
trns-orte$. !t is not so. !e -osition is t!t t!e -ro+isions o# S.R. 33:(e) "ontinue to
re%in in #or"e.A""or$in*l', t!e Go+ern%ent ser+nt "li%in* t!e "ost o# trns-ortin*
-ersonl e##e"ts is re>uire$ inter alia.
>a? to un$er "erti#i"te to t!e e##e"t t!t t!e "tul e-enses in"urre$ re not less
t!n t!e %ount "li%e$1 n$
>&? to in$i"te, in t!t "erti#i"te, t!e &ei*!t o# -ersonl e##e"ts "tull' "rrie$
n$ t!e %ount "tull' -i$ #or t!eir trns-ort.
!e Controllin* O##i"er !s to eer"ise t!e usul s"rutin' o# t!e "li%, n$ re"or$
"erti#i"te to t!t e##e"t s re>uire$ un$er S.R. 33: II (e).
VFinn"e Di+ision O.M No F. 6(3)2Re+. 3/, $te$ 3323234T

7.1=3. A Go+ern%ent ser+nt %' $r& t!e "tul "ost o# trns-ortin* t o&ner7s risk
"on+e'n"e n$ !orses on t!e #ollo&in* s"le

Ca#!+r$ +; S"al! all+8!:

G+/!r!# !r/a#

First &o !orses n$ "rri*e or %otor "r or %otor "'"le.

Se"on$ A "rri*e n$ !orse or Motor "'"le or %otor "r.

!ir$ One !orse or %otor "'"le or i"'"le.

I# t!e #ollo&in* "on$itions re #ul#ille$2

>i? t!e $istn"e tr+elle$ e"ee$s 36 8ilo%etres1
>ii? t!e -ossession o# !orse or "on+e'n"e &ill e $+nt*eous #ro% t!e -oint
o# +ie& o# e##i"ien"' o# t!e Go+ern%ent ser+nt in t!e -ost &!i"! !e is *oin* to oin1 n$
>iii? "on+e'n"es or !orses re "tull' trns-or te$ ' ril&', ste%er or ot!er
"r#t.
7.1=4 In t!e "se o# %otor "r t!e "ost o# trns-ortin* "!u##eur or "lener n$ #or
e"! !orse t!e "ost o# trns-ortin* one s'"e n$ one *rss"utter %' e $r&n. 9!en
trns-orte$ ' ste%er t!e "tul "ost o# trns-orttion in"lu$es *te -ss, ri+er $ues, lo$in*
n$ unlo$in* "!r*es. !e "on+e'n"e %' e trns-orte$ ' -ssen*er trin, ut i# it is
trns-orte$ ' *oo$s trin, it is -er%issile to "!r*e to t!e *o+ern%ent t!e -"kin* "!r*es
n$ trns-ort "!r*es to n$ #ro% t!e *oo$s s!e$ -ro+i$e$ it $oes not e"ee$ t!e "ost o#

trns-orttion o# "on+e'n"e
Go+ern%ent ser+nt ' -ssen*er
o# t!ir$ *r$e trin.
&!o "rries !is rule"'"le.
n or$inr' --lies %uttis %utn$is to
(S.R.33:)
7.1=5 9!en Go+ern%ent ser+nt tr+els ' Go+ern%ent ste%er !e is not entitle$ to
%ile*e llo&n"e eit!er #or !i%sel# or #or t!e #%il'. He is entitle$ to #ree trns-ort o#
!i%sel#, !is #%il', ser+nts n$ t!eir on#i$e -ersonl e##e"ts n$ o# "on+e'n"e n$
!orses. He %' $r& in $$ition $il' llo&n"e o# !is *r$e. (S.R.33:)
7.1=7 !e rte o# llo&n"e $%issile to Go+ern%ent ser+nt &!o trns-orts !is
%otor "r or %otor "'"le/s"ooter ' ro$ et&een sttions "onne"te$ ' ril or ste%er or
-rtl' ' ril&' or -rtl' ' ste%er is entitle$ to $r& : -is -er 8ilo%etre in res-e"t o#
 %otor "r n$ 6 -is -er 8ilo%eter in res-e"t o# %otor "'"le/s"ooter. I# Go+ern%ent
ser+nt n$ !is #%il' tr+el in t!eir o&n "r !e "n $r& "tul ril&' #re #or !i%sel# n$
one or !l# #or e"! %e%er o# !is #%il'. In t!t "se trns-orttion "!r*es #or "r/%otor
"'"le/ s"ooter &ill not e $%issile. (S.R. 33: re$ &it! -r 3: o# t!e Ministr' o# Finn"e
O. M.$te$ 6t! De"e%er, 3456)
VMinistr' o# Finn"e 6(4)2Re*, 4/5, $te$ 6242345 F. 6(6) R. 4/4, $te$ 6r$ nur', 344 n$ F. ()
Re*24/5 $te$ 3st ul', 345.T

7.1=9 !ose Go+ern%ent ser+nts &!o re "rrie$ #ree o# "!r*e ' 0kistn Air For"e
-lnes to n$ #ro% Gil*it re entitle$ s un$er2
>a? I# t!e #%il' o# t!e Go+ern%ent ser+nt tr+els &it! !i% 2
>i? !l# t!e %ile*e llo&n"e "l"ulte$ #or t!e Go+ern%ent ser+nt !i%sel#1
n$
>ii? %ile*e llo&n"e in #ull #or -ersonl e##e"ts s sti-ulte$ in t!e -re"e$in*
-r*r-!s sue"t to t!e "on$ition t!t n' lu***e tken2' t!e Go+ern%ent ser+nt &it!
!i% in t!e ero-lne s!oul$ e tken into "onsi$er tion in llo&in* t!e %i%u% n$*e1
n$
>&? I# t!e #%il' tr+els ' ro$, %ile*e llo&n"e in res-e"t o# t!e %e%ers o#
t!e #%il' &ill e $%issile in ter%s o# t!e -ro+isions o# t!e -re"e$in* -r*r-!s in
$$ition to t!t t () o+e. (S.R.33:)
7.11= A %e%er o# Go+ern%ent ser+nt7s #%il' &!o #ollo&s !i% &it!in si %ont!s
o# t!e $te o# trns#er or -re"e$es !i% ' not %ore t!n one %ont! %' e trete$ s
""o%-n'in* !i%. I# n' %e%er o# t!e #%il' tr+els #ro% -l"e ot!er t!n t!e ol$
sttion o# t!e Go+ern%ent ser+nt, tr+ellin* llo&n"e %' e llo&e$ to !i% -ro+i$e$ it
$oes not e"ee$ t!e ril&' #re #ro% ol$ to t!e ne& sttion. For t!e -ur-ose o# t!is rule, t!e
"te*or' o# Go+ern%ent ser+nt s!oul$ e $eter%ine$ &it! re#eren"e to t!e #"ts on t!e
$te o# trns#er, &!ile nu%er o# #res $%issile to t!e Go+ern%ent ser+nt s!oul$ e
$eter%ine$ &it! re#eren"e to t!e #"ts on t!e $te o# ourne'. 9!ere tr+ellin* llo&n"e is
"li%e$ #or t!e %e%ers o# t!e #%il' t!eir nu%er, reltions!i- n$ *es s!oul $ e
%entione$, in t!e . A. ill. VS.R.33: () (iii)T
7.111 9!en t!e #%il' o# Go+ern%ent ser+nt -re"e$es or #ollo&s !i% n$ -ro"ee$s
to sttion ot!er t!n t!e ne& sttion, t!e -erio$ o# one %ont! or si %ont!s s!oul$ e
"l"ulte$ #ro% t!e $te o# relin>uis!%ent o# "!r*e t t!e ol$ sttion. I# t!e' -re"e$e to t!e
ne& sttion o# -ostin* t!e li%it s!oul$ e "l"ulte$ &it! re#eren"e to t!e $te o# tkin* o+er

"!r*e t t!e ne& sttion. VS.R.33:2Go+ern%ent $e"ision No (:)T

7.112 !ere is no oe"tion i# t!e -ersonl e##e"ts $o not ""o%-n' Go+ern%ent
ser+nt #or *oo$ n$ su##i"ient resons, ut re "rrie$ &it!in resonle ti%e o# t!e $te o#
!is ourne' on trns#er. !e "ontrollin* o##i"er s!oul$ lso "erti#' on t!e o$' o# t!e ill t!t
!e !s s"rutinise$ t!e $etils n$ stis#ie$ !i%sel# t!t t!e "li% is resonle. (S.R.33:2
Go+ern%ent De"ision No.3)
7.11% 9!en Go+ern%ent ser+nt is not entitle$ to "rr' !orse or %otor "r t
Go+ern%ent e-ense, t!ere is no oe"tion to t!eir in"lusion s -rt o# -ersonl e##e"ts,
-ro+i$e$ t!ese re &it!in t!e -res"rie$ %i%u% li%it o# %un$*e. (S.R.33:2Au$itor2
Generl7s De"ision No. 6)
7.110 9!ere Go+ern%ent ser+nt is trns#erre$ #ro% sttion 7A7 to sttion 7<7 n$
*in trns#erre$ &it!in resonle s!ort ti%e to sttion 7C !e %' e -i$ "ost o#
trns-orttion o# -ersonl e##e"ts #ro% sttion 7A7 to sttion 7C in t!e #ollo&in* %nner
>i? !e totl &ei*!t "rrie$ #ro% sttion 7<7 to sttion 7C n$ #ro% sttion 7A7 to
sttion 7C s!oul$ not e"ee$ t!e %i%u% -res"rie$ in t!e rules.

>ii? !e totl "ost o# trns-ortin* t!e e##e"ts #ro% sttion 7A7 to sttion 7<7, #ro%
sttion 7<7 to sttion 7C s!oul$ not e"ee$ t!e %ount $%issile #ro% sttion 7A7 to 7<7 -lus
t!t $%issile #ro% sttion 7<7 to sttion 7C. (S. R. 33:2Au$it Instru"tion No. )
7.113 9!en Go+ern%ent ser+nt, in su-erior ser+i"e, is trns#erre$ #ro% one -ost to
not!er n$ un$er t!e or$ers o# "o%-etent ut!orit' !s to !n$ o+er "!r*e o# !is ol$ -ost
or tke o+er "!r*e o# t!e ne& -ost t -l"e ot!er t!n t!e !e$>urters or !is !e$>urters
re "!n*e$ t -l"e ot!er t!n t!e !e$>urters or !is !e$>urters re "!n*e$ &!ile !e is
on tour n$ !s to -ro"ee$ to t!e ne& sttion $ire"t &it!out returnin* to t!e !e$>urters !e
s!oul$ e llo&e$ tr+ellin* llo&n"e s on tour #ro% t!e -l"e o# !n$in* o+er "!r*e to
t!e ne& !e$>urters or to t!e -l"e o# tkin* o+er "!r*e. He &ill lso e entitle$ to ll t!e
"on"essions in res-e"t o# %e%ers o# !is #%il', -ersonl e##e"ts n$ "on+e'n"e, et"., s
sti-ulte$ in S. R. 33: (S. Rs. 33:2A? 33:2<)
7.114 I# t!e #%il' o# Go+ern%ent ser+nt, on !is trns#er, tr+els to sttion ot!er

t!n
to t!et!e ne& !e$>urters,
"on$ition tr+ellin*
t!t t!is s!oul$ llo&n"e
not e"ee$ #or t!e #%il'
t!e tr+ellin* %' e&!i"!
llo&n"e, $r&n. !is !+e
&oul$ is sue"t
een
$%issile !$ t!e #%il' *one to t!e ne& !e$>urters $ire"t. (S. R. 33:2C).
7.115 A Go+ern%ent ser+nt --ointe$ to ne& -ost &!ile in trnsit #ro% one -ost to
not!er &ill $r& tr+ellin* llo&n"e #or so %u"! o# t!e ourne' s !e !s ""o%-lis!e$
&!en !e re"ei+es #res! or$ers n$ #or t!e ourne' #ro% t!e -l"e t &!i"! !e re"ei+es or$ers
to !is ne& sttion. (S.R.36)
7.117 I# Go+ern%ent ser+nt -ro"ee$s on le+e on +er*e -' not e"ee$in* #our
%ont!s #ter %kin* o+er "!r*e o# t!e ol$ -ost n$ e#ore tkin* o+er "!r*e o# t!e ne&
-ost, !e is entitle$ to t!e usul . A. irres-e"ti+e o# t!e #"t &!et!er t!e or$er o# t!e trns#er
&s re"ei+e$ e#ore or #ter t!e "o%%en"e%ent o# le+e. I# t!e le+e is #or %ore t!n
%ont!s on +er*e -' &it! t!e e"e-tion o# t!e S-e"il Disilit' Le+e &!et!er *rnte$ '
it or in "o%intion &it! le+e on +er*e -' !e is not entitle$ to n' tr+ellin* llo&n"e.
(S.R.36)
7.119 9!en Go+ern%ent ser+nt tkes le+e ot!er t!n le+e on +er*e -' #or
%ont!s &!ile in trnsit #ro% one -ost to not!er !e %' $r& ril&' or ste%er #res or t!e
ro$ %ile*e #or sel# n$ #%il' in ""or$n"e &it! . A. on trns#er rules #or so %u"! o# t!e
ourne' to oin t!e ne& -ost s !e !s ""o%-lis!e$ e#ore t!e or$er *rntin* !i% le+e is
re"ei+e$. I# Go+ern%ent ser+nt returns #ro% le+e ot!er t!n le+e on +er*e -' not
e"ee$in* %ont!s n$ is -oste$ to sttion ot!er t!n t!n #ro% &!i"! !e -ro"ee$e$ on
le+e, t!e "ontrollin* o##i"er %' -er%it !i% to re"o+er t!e trns-orttion "!r*es #or
-ersonl e##e"ts n$ "on+e'n"e, i# n'. rns#er Grnt is not $%issile in su"! "ses.
VAu$itor7s2Generl7s letter No. 36:2A/32 (i) $te$ 32332) S.Rs 36 ? 36:T
 7.12= I# t!e !e$>urters o# *o+ern%ent ser+nt is trns#erre$ #ro% Isl%$ to
R&l-in$i or +i"e +ers n$ t!e resi$en"e is lso "!n*e$ in "onse>uen"e t!ereo#. . A. on
trns#er is $%issile.
VFinn"e Di+ision . O No D. 52Re+. 3/, $te$ 352234)
7.121 In re*r$ to >uestion s to t!e ti%e li%it &!i"! "oul$ e llo&e$ et&een "!n*e
o# !e$>urters n$ 7"onse>uentil s!i#tin* o# resi$en"e #or -ur-oses o# . A. on trns#er #ro%
Isl%$ to R&l-in$i n$ +i"e +ers, t!e Finn"e Di+ision, !+e $e"i$e$ t!t t!e "li%
"oul$ e $%itte$ ' tretin* t!e non2llot%ent o# Go+ern%ent ""o%%o $tion t t!e ne&
!e$>urters s *oo$ n$ su##i"ient reson #or t!e -ur-oses o# Go+ern%ent De"ision No. 3
elo& S.R.33:, sue"t to t!e "on$ition t!t "erti#i"te is #urnis!e$ ' t!e "o%-etent
$%inistrti+e ut!orit' to t!e e##e"t t!t t!e Go+ern%ent ser+nt "on"erne$ !$ --lie$ #or
llot%ent o# resi$entil ""o%%o$tion in R&l-in$i/Isl%$, s t!e "se %' e, n$
t!t t!e s%e "oul$ not e llotte$ to !i% erlier.
VFinn"e Di+ision . O No F. 6(5)234, $te$ 6236234T

JOURNEY TO ATTEND AN E<AMINATION6

7.122 A Go+ern%ent ser+nt is entitle$ to $r& tr+ellin* llo&n"e s on tour (ut no
$il' llo&n"e #or !lts), #or t!e ourne' to n$ #ro% t!e -l"e t &!i"! !e --ers in n
oli*tor' e%intion or n' ot!er e%intion -res"rie$ ' t!e "o%-etent ut!orit'. !e
tr+ellin* llo&n"e "nnot e $r&n %ore t!n t&i"e #or n' -rti"ulr e%intion or
stn$r$ o# e%intion. I# "o%-etent ut!orit' is stis#ie$ t!t "n$i$te !s "ul-l'
ne*le"te$ t!e $ut' o# -re-rin* !i%sel# #or n oli*tor' e%intion or $i$ not $is-l'
resonle stn$r$ o# -ro#i"ien"' in n e%intion, &!i"! &s not oli*tor', it "n
$isllo& t!e -'%ent o# tr+ellin* llo&n"e to !i%. (S.R.3)
7.12% !e Go+ern%ent ser+nts su%%one$ ' or t t!e re>uest o# Fe$erl 0uli"
Ser+i"e Co%%ission or o# Go+ern%ent #or inter+ie& not "onne"te$ &it! $+ertise$ -osts
%' e *rnte$ tr+ellin* llo&n"e s on tour. !e' %' e -i$ $il' llo&n"e lso in
#e& e"e-tionl "ses t t!e $is"retion o# t!e Fe$erl 0uli" Ser+i"e Co%%ission. !e
0ro+in"il Go+ern%ent ser+nts "lle$ #or inter+ie& #or --oint%ent un$er t!e Fe$erl
Go+ern%ent %' e -i$ tr+ellin* llo&n"e, &!i"! &ill e "!r*e$ to t!e Fe$erl
Go+ern%ent n$ t!e Estlis!%ent O##i"er o# t!e Fe$erl Go+ern%ent &ill e t!e
Controllin* O##i"er in t!is e!l#. !e Ci+ilin Go+ern%ent ser+nts "lle$ #or inter+ie& n$
%e$i"l e%intion #or e%er*en"' Co%%ission %' lso e -i$ tr+ellin* llo&n"e
""or$in* to t!e Ar%' Instru"tions. (S.R.36)
JOURNEY ON PROCEEDING ON OR RETURNING FROM LEAVE6
7.120 Nor%ll', Go+ern%ent ser+nt is not entitle$ to tr+ellin* llo&n"e #or
ourne' %$e $urin* le+e or &!ile -ro"ee$in* on or returnin* #ro% le+e. n$er s-e"il
"ir"u%stn"es "o%-etent ut!orit' %', !o&e+er, -er%it Go+ern%ent ser+nt to $r&
tr+ellin* llo&n"e in su"! "ses s i# on ourne' on tour.
7.123 A 0kistn Co%%issione$ O##i"er ser+in* &it! t!e Frontier Cor-s, &!en
-ro"ee$in* or returnin* #ro% le+e, is entitle$ to t!e s%e "on"essions, s &oul$ !+e een
$%issile to !i%, &!ile in %ilitr' e%-lo'. (S.R.3)
 7.124 !e Sur+e'or2Generl o# 0kistn %' *rnt ril n$ ste%er #res to 8!lsis
n$ ot!er Go+ern%ent ser+nts in Cte*or' 3, 6, or , on t!eir -ro"ee$in* or returnin* #ro%
le+e to n$ #ro% t!e -l"e t &!i"! t!e' &ere re"ruite$. He %' lso *rnt tr+ellin*
llo&n"e to Sur+e'ors n$ ot!er suor$intes &!en -ro"ee$in* or returnin* #ro% le+e i#
t!eir !o%es re situte$ in 0ro+in"es ot!er t!n t!t in &!i"! t!e' re e%-lo'e$. (S.R.3)
7.125 I# Ci+il ser+nt is re"lle$ to $ut' "o%-ulsor' &it! t!e -ersonl --ro+l o# t!e
He$ o# o##i"e, #ro% le+e o# n' kin$ !e is s-en$in*&' #ro% !is He$>urters, !e %' e
*rnte$ sin*le return #re -lus $il' llo&n"e s $%issile on tour #ro% t!e sttion !e is
s-en$in* le+e to t!e -l"e !e is re>uire$ to re-ort #or $ut'. In "se !e is re"lle$ to $ut' t
!e$>urters n$!is re%inin* le+e is "n"elle$ t!e #re t!en $%issile &ill e #or one &'
ourne' onl'. I# return #ro% le+e is o-tionl, no "on"ession is $%issile. I# t!e Go+ern%ent
ser+nt re"lle$ to $ut' is entitle$ to tr+ellin* llo&n"e un$er S. R. 36 !e %' not $r&
t!e o+e tr+ellin* llo&n"e unless !e n$ons !is "li% to %ile*e llo&n"e un$er S.
Rs 33 to 33:. (S.R.36) (Re+ise$ Le+e Rules, 345)
JOURNEY ON RETIREMENT OR TERMINATION OF EMPLOYMENT6
7.127>a? A Go+ern%ent ser+nt is llo&e$ . A. to t!e etent s-e"i#ie$ elo&, in res-e"t
o# t!e ourne' #ro% t!e -l"e o# !is lst -ostin* to !is !o%e to&n, -er#or%e$ $urin* le+e
-re-rtor' to retire%ent or on or #ter retire%ent.
>i? A"tul #re ' ril or ste%er o# "lss to &!i"! !e &s entitle$ i%%e$itel'
e#ore !is retire%ent #or2!i%sel# n$ #or e"! %e%er o# !is #%il'. For ourne's ' ro$
et&een -l"es not "onne"te$ ' ril or ste%er %ile*e llo&n"e &ill e llo&e$.
>ii? Cost o# trns-orttion o# -ersonl e##e"ts to t!e etent $%issile to !i%
i%%e$itel' e#ore retire%ent #or ourne's on trns#er.
>iii? In $$ition to t!e "ost o# trns-orttion o# -ersonl e##e"ts "ost o#
trns-orttion o# -ersonl "r or %otor "'"le or s"ooter s!ll, !o&e+er, e "l"ulte$ ' ro$
n$ restri"te$ to t!e $istn"e ' t!e -r"ti"le route.
VFinn"e Di+ision O. M. No. F. 6 () R24 $te$ 6232344T.

>i/?rns#er Grnt (Finn"e Di+ision O. M. No. 6(l) I%-.3/ $te$ 6:22

345T.
>&? A$+n"e -'%ent #or e-en$iture s t () o+e s!ll e %$e n$ e trete$
s #inl -'%ent.
>"? !e !o%e to&n s!ll e $eter%ine$ ""or$in* to entries -ertinin* to t!e

-er%nent $$ress
$e"lrtion %$e ' o#
!i%t!e
#orGo+ern%ent ser+nt
-ur-ose o# le+e in "on"ession.!e
tr+el !is ser+i"e re"or$ or""or$in*
Go+ern%ent to t!e
ser+nts
&!o !+e not $e"lre$ t!eir !o%e to&n %' e ske$ to $o.
VFinn"e Di+ision O. M. No. 6 (6)/R24/, $te$ 6233234T.

>:? !e ter% 7retire%ent7 s!ll %en, retire%ent on ttinin* t!e *e o#

su-ernnution, or on "o%-letin* -res"rie$ ser+i"e li%it, or +oluntr' retire%enton
"o%-letion o# 6 'ers >uli#'in* ser+i"e or on in+li$ -ension, or "o%-ulsor' retire%ent.
>!? A "i+il ser+nt, &!o $i$ not +il !i%sel# o# t!e "on"ession $urin* t!e Le+e
0re-rtor' to Retire%ent, %' $o so &it!in si %ont!s #ter t!e "tul $te o# retire%ent. I#
 "i+il ser+nt $ies &it!in t!e #oresi$ si %ont!s -erio$, &it!out +ilin* !i%sel# o# t!e
"on"ession, t!is %' e llo&e$ to t!e #%il' on --li"tion to t!e He$ o# De-rt%ent n$
s!oul$ e +ile$ o# e#ore t!e e-ir' o# si %ont!s #ro% t!e $te o# retire%ent o# t!e
$e"ese$ or &it!in t!ree %ont!s o# t!e $te o# !is $et!, &!i"!e+er %' e lter. In "se o#
re2e%-lo'%ent i%%e$itel' on retire%ent or &it!in si %ont!s o# t!e $te o# retire%ent, t!e
ti%e li%it o# si %ont!s &ill "o%%en"e #ro% t!e $te on &!i"! t!e -erio$ o# re2e%-lo'%ent
"on"lu$es.
VFinn"e Di+ision O. M. No. F. 6 ()/R24/:, $te$ 2234:T

>;? >i? !e "on"ession o# retire%ent . A. in "se o# re2e%-lo'%ent is $%issile

onl' to t!ose retire$ "i+il ser+nts &!o *et re2e%-lo'%ent in Go+ern%ent De-rt%ents n$
not t!ose re2e%-lo'e$ in utono%ous/se%iutono%ous or*nistions or -ri+te "o%-nies.
>ii? A retire$ "i+il ser+nt is entitle$ to +il o# t!e . A. "on"ession n' ti%e
$urin* le+e -re-rtor' to retire%ent or #ter !is retire%ent ut e#ore t!e e-ir' o# t!e ti%e
li%it o# si %ont!s #ter t!e $te o# retire%ent.
>iii? In t!e "se o# re2e%-lo'%ent $urin* le+e -re-rtor' to retire%ent or
&it!in si %ont!s #ro% t!e $te o# retire%ent, retire$ "i+il ser+nt "n +il o# t!e
"on"ession n' ti%e e#ore t!e ter%intion o# !is re2e%-lo'%ent or &it!in -erio$ o# si
%ont!s #ro% t!e $te on &!i"! !is re2e%-lo'%ent -erio$ en$s.
VFinn"e Di+ision O. M. No. F. 6 (65)2R 4/5, $te$ 3223453T

>? !e e%-lo'ees, &!ose !o%e to&ns re in Gil*it, <ltistn n$ C!itrl n$

&!o, o# ne"essit', !+e to tr+el ' ir on t!eir ourne' on retire%ent, re llo&e$ tr+ellin*
llo&n"e s un$er 2
>i? For t!e -ortion o# ourne' "onne"te$ ' ril, ril #re o# t!e "lss o#
entitle%ent.
>ii? For t!e -ortion o# ourne' "onne"te$ ' ro$, %ile*e llo&n"e t t!e
-res"rie$ rte.
>iii? Air #re (e"ono%' "lss) #or sel# n$ #%il' #ro% R&l-in$i/ 0es!&r,
s t!e "se %' e u- to t!e ir-ort ner t!e !o%e to&n.
VFinn"e Di+ision O. M., $te$ 62362346T.

7.129 No -erson is entitle$ to n' tr+ellin* llo&n"e #or ourne' %$e #ter
ter%intion o# e%-lo'%ent. A "o%-etent ut!orit', #or s-e"il resons to e re"or$e$, %',
!o&e+er, -er%it n' Go+ern%ent ser+nt to $r& tr+ellin* llo&n"e #or su"! ourne'. (S.

Rs. 3: ? 3)
7.1%= !e Sur+e'or Generl o# 0kistn is "o%-etent to llo& -'%ent o#
ril&'/ste%er #res to $is"!r*e 8!lsis n$ ot!er Go+ern%ent ser+nts in Cte*or' 3, 6,
or #or t!e ourne' to t!e -l"e t &!i"! t!e' &ere enliste$.(S.R.34)
7.1%1 A Go+ern%ent ser+nt te%-orril' e%-lo'e$ in Go+ern%ent ser+i"e in Gil*it
n$ C!itrl, &!o &s -i$ tr+ellin* llo&n"e to oin !is -ost, %', on t!e ter%intion o#
!is e%-lo'%ent, e *rnte$ tr+ellin* llo&n"e to t!e -l"e !e &s en**e$. !e "li% in
t!is e!l# s!oul$ e -re#erre$ &it!in t!ree %ont!s o# t!e $te o# ter%intion o# ser+i"e n$
t!e "o%-etent ut!orit' s!oul$ "erti#' t!t t!e -erson inten$s to %ke t!e ourne'. (S.R. 332
A)
7.1%2 !e . A. in ll t!ese "ses &ill e *rnte$ s on tour, ut no $il' llo&n"e is
$%issile #or !lts on t!e ourne's. (S.R.3)
GRANT OF TRAVEL ASSISTANCE TO FAMILIES OF GOVERNMENT SERVANTS,
WO DIE WILE IN SERVICE
7.1%% !e #%il' o# Go+ern%ent ser+nt, &!o $ies &!ile in ser+i"e, &ill e llo&e$
tr+el ssistn"e e>ul to t!e %ount o# tr+ellin* llo&n"e, trns#er *rnt n$ "ost o#
trns-orttion o# -ersonl e##e"ts, s sti-ulte$ in -r 5. 365 to enle t!e #%il' to -er#or%
t!e ourne' #ro% t!e sttion o# t!e lst -ostin* o# t!e $e"ese$ Go+ern%ent ser+nt to !is
!o%e to&n or to su"! ot!er -l"e to &!i"! t!e #%il' inten$s to -ro"ee$ sue"t to t!e
"on$ition t!t in t!e ltter "se t!e %ount s!oul$ not e"ee$ t!t &oul$ !+e een
$%issile u-to t!e !o%e to&n. For t!is -ur-ose t!e $r&in* n$ $isursin* o##i"er
"on"erne$ %' $r& t!e %ount $%issile in $+n"e n$ -' to t!e el$est %e%er o# t!e
$e"ese$7s #%il' on --li"tion to t!e He$ o# t!e De-rt%ent in &!i"! t!e $e"ese$
Go+ern%ent ser+nt &s &orkin* t t!e ti%e o# !is $et!. !e --li"tion s!oul$ "ontin t!e
#ollo&in* -rti"ulrs 2
>a? N%e o# t!e $e"ese$ Go+ern%ent ser+nt.
>&? Desi*ntion n$ n%e o# t!e o##i"e in &!i"! !e &s &orkin*.
>"? N%e n$ $$ress o# t!e --li"nt.
>:? His/!er reltions!i- &it! t!e $e"ese$.
>!? Ho%e to&n o# t!e $e"ese$ Go+ern%ent ser+nt or t!e -l"e to &!i"! t!e
#%il' inten$s to -ro"ee$.
>;? N%es o# #%il' %e%ers n$ t!eir *es.
>? A--roi%te &ei*!t o# -ersonl e##e"ts to e trns-orte$.
!e --li"tion s!oul$ e "ountersi*ne$ ' <0S23 or o+e Ci+ilin o##i"er or
Co%%issione$ O##i"er o# Ar%e$ For"es, &!o s!oul$ re"or$ "erti#i"te t!ereon s un$er2
;Certi#ie$ t!t I -ersonll' kno& t!e o+e -rti"ulrs to e "orre"t;
VFinn"e Di+ision O. M No F. 6(3) Re+. 3/6, $te$ :26234 ? No. F. 6(:6) R24/5 $te$ 362362345T

JOURNEY TO GIVE EVIDENCE OR TO ATTEND A COURT OF LAW AS

ASSESSOR OR JUROR6
7.1%0 I# Go+ern%ent ser+nt is su%%one$ to *i+e e+i$en"e in "ri%inl "se, "se
e#ore "ourt %rtil, "i+il "se to &!i"! Go+ern%ent is -rt' or $e-rt%entl en>uir'
!el$ ' $ul' "onstitute$ ut!orit' in 0kistn or in #orei*n territor' n$ t!e e+i$en"e is
se$ on t!e #"ts &!i"! "%e to !is kno&le$*e in t!e $is"!r*e o# !is -uli" $uties, !e %'
$r& tr+ellin* llo&n"e s #or ourne' on tour tt"!in* to !is ill "erti#i"te o#
tten$n"e *i+en ' t!e "ourt or o# ot!er ut!orit' &!i"! su%%one$ !i%. !e Go+ern%ent
ser+nt s!oul$ not ""e-t n' -'%ent o# e-enses #ro% t!e "ourt n$ otin n$ tt"! to
t!e ill non2-'%ent "erti#i"te #ro% t!e "ourt. I# t!e "ourt is situte$ &it!in 3 %iles o# !is
!e$>urters n$ t!ere' t!e Go+ern%ent ser+nt is not entitle$ to n' tr+ellin* llo&n"e,
!e %' ""e-t t!e "tul tr+ellin* e-enses #ro% t!e "ourt -ro+i$e$ !e is not in re"ei-t o#
-er%nent tr+ellin* llo&n"e. (S.R.3)
7.1%3 9!en Go+ern%ent ser+nt is on le+e n$ is su%%one$ to *i+e e+i$en"e in t!e
"ir"u%stn"es stte$ o+e !e %' e -i$ tr+ellin* llo&n"e to n$ #ro% t!e -l"e &!ere
!e is s-en$in* le+e. (S.R.3)
7.1%4 In "se Go+ern%e nt ser+nt is su%% one$ to *i+e e+i$en"e on e!l# o# t!e
Stte in "se not "onne"te$ &it! !is o##i"il $uties or to ser+e s n Assessor or uror, !e
is not entitle$ to n' tr+ellin* llo&n"e e"e-t t!t &!i"! is -i$ ' t!e "ourt un$er its o&n
rules. I# t!e "ourt -'s !i% n' su% s susisten"e llo&n"e or "o%-enstion, -rt #ro%
-'%ent #or tr+ellin* e-enses, !e %ust "re$it t!t su% to t!e Go+ern%ent e#ore $r&in*
#ull -' #or t!e $' or $'s o# sen"e. Su"! sen"e &ill, !o&e+er, e trete$ s $ut'.
(S.R.3 re$ &it! Estlis!%ent Di+ision O. M. Nos. //52SEI, $te$ t! ul', 34 n$
6/3/:2SI, $te$ 6t! O"toer, 34:)
JOURNEY TO OBTAIN MEDICAL TREATMENT OR CERTIFICATE6
7.1%5 I# non2Asiti" %e%er o# Su-erior Ci+il Ser+i"e is ser+in* t sttion &!ere
t!ere is no Go+ern%ent %e$i"l o##i"er to tten$ to !i%, t!e Go+ern%ent ser+nt or
%e%er o# !is #%il' %' *o to t!e nerest sttion &!ere t!ere is su"! %e$i"l o##i"er n$
$r& tr+ellin* llo&n"e. 9!ere t!e -tient is too ill to tr+el, tr+ellin* llo&n"e %' e
*rnte$ to t!e nerest %e$i"l o##i"er #ro% n$ to !is !e$>urters. In ot! t!e "ses t!e
--li"tion #or tr+ellin* llo&n"e s!oul$ e su--orte$ ' "erti#i"te #ro% t!e %e$i"l
o##i"er to t!e e##e"t t!t %e$i"l tret%ent &s ne"essr' n$ in t!e ltter "se t!t t!e -tient
&s too ill to tr+el. !e "ontrollin* o##i"er %' re>uire t!is "erti#i"te to e "ountersi*ne$
' t!e A$%inistrti+e Me$i"l O##i"er o# t!e 0ro+in"e. (S. R. 32A)
7.1%7 In t!e "se o# %e%ers o# Su-erior Ci+il Ser+i"e or n' %e%er o# t!eir
#%il', i# t!e %e$i"l o##i"er #irst "onsulte$ "onsi$ers t!e "se to e o# su"! serious or s-e"il
nture t!t !e is unle or un&illin* to tret it, !e %', &it! t!e -rior --ro+l o# t!e
A$%inistrti+e Me$i"l O##i"er o# t!e 0ro+in"e *i+e "erti#i"te ut!orisin* t!e o##i"er or
%e%er o# !is #%il' to $r& tr+ellin* llo&n"e to n$ #ro% t!e nerest sttion &!ere
$e>ute tret%ent is +ille. I# t!e -tient is not in #it "on$ition to tr+el, t!e %e$i"l
o##i"er %' e "lle$ n$ -i$ tr+ellin* llo&n"e t!ere#or. 9!ere -rior --ro+l o# !i*!er
ut!orities "nnot e otine$ &it!out $n*er to t!e -tient t!is s!oul$ e $one suse>uentl'.
(S.R.32<)
7.1%9 I# Go+ern%ent ser+nt !s to le+e !is sttion in or$er to *et %e$i"l tret%ent
else&!ere in +ie& o# t!e #"t t!t t!ere &s no Go+ern%ent %e$i"l o##i"er t t!t sttion, !e
%' $r& t!e tr+ellin* llo&n"e on -ro$u"tion o# "erti#i"te #ro% t!e %e$i"l o##i"er
&!o% !e !$ "onsulte$. (S.R.3:)
7.10= !e tr+ellin* llo&n"e is not $%issile #or ourne's to *et %e$i"l #itness
"erti#i"te or !elt! "erti#i"te on #irst --oint%ent to t!e Go+ern%ent ser+i"e. (S. R. 3:,
Go+ern%ent De"ision No. 3).
7.101 9!ere nti2ri" tret%ent #"ilities re not +ille n$ Go+ern%ent ser+nt
!s to -ro"ee$ to not!er sttion to *et t!e tret%ent , !e %' $r& t!e tr+elli n* llo&n"e
on -ro$u"tion o# "erti#i"te #ro% t!e ut!orise$ %e$i"l tten$nt (0rin"i-l Me$i"l
O##i"er o# t!e $istri"t or n' ot!er %e$i"l o##i"er so ut!orise$ ' t!e "o%-etent ut!orit')
to t!e e##e"t t!t in !is o-inion t!e ourne' &s solutel' ne"essr'. !is "on"ession is lso
$%issile to Go+ern%ent ser+nt on le+e. (S.R.3:2A)
7.102 I# Go+ern%ent ser+nt is sttione$ t -l"e &!ere t!ere is no %e$i"l o##i"er
n$ !e is re>uire$ to otin %e$i"l "erti#i"te in su--ort o# n --li"tion #or n ori*inl
*rnt o# le+e, !e %' $r& tr+ellin* llo&n"e #or t!e ourne' un$ertken to otin t!e
"erti#i"te. 9!en t!e --li"tion is #or etension o# le+e, no tr+ellin* llo&n"e is
$%issile. Si%ilrl' i# Go+ern%ent ser+nt !+in* ">uire$ %e$i"l "erti#i"te is
$ire"te$ to --er e#ore Me$i"l <or$ !e %' $r& tr+ellin* llo&n"e #or t!e ourne'
to --er e#ore t!e <or$, -ro+i$e$ !e --ers e#ore t!e <or$ #or t!e ori*inl le+e n$
not #or n' etension. In ot! t!e "ses t!e ourne' s!oul$ not e un$ertken &it!out t!e
-re+ious -er%ission o# t!e "ontrollin* o##i"er, -ro+i$e$ it "n e otine$ &it!out risk to t!e
Go+ern%ent ser+nt re>uirin* %e$i"l $+i"e. (S. Rs. 3 ? 35)
7.10% In "se Go+ern%ent ser+nt is re>uire$ to --l' #or in+li$ -ension in t!e
interest o# -uli" ser+i"e n$ !e !s un$ertken ourne' to --er e#ore Me$i"l <or$,
!e %' $r& !is "tul tr+e llin* e-enses sue"t to t!e %i% u% o# t!e tr+e llin*
llo&n"e s $%issile. I# !e !s to return to t!e !e$>urters, !e %' $r& tr+ellin*
llo&n"e #or t!e return ourne' lso in t!e s%e %nner. In ot! t!e "ses t!e . A. ill
s!oul$ e $ul' su--orte$ ' "erti#i"te #ro% t!e "ontrollin* o##i"er t!t !e &s $ire"te$ to
--l' #or n in+li$ -ension +oluntril'. A "o%-etent ut!orit', #ter stis#'in* itsel# t!t t!e
"ir"u%stn"es o# t!e --li"nt re su"! s to usti#' t!e "on"ession, %' llo& !i% to $r&
"tul tr+ellin* e-enses sue"t to t!e %i%u% stte$ o+e. (S.R.3:)

7.100 In ll t!e o+e "ses t!e tr+ell in* llo&n"e %' e $r&n s on tour &it!out
n' $il' llo&n"e #or !lts on tour. (S.R.3:6)
JOURNEY IN ATTENDANCE OF AN INCAPACITATED GOVERNMENT SERVANT
OR MEMBER OF IS FAMILY6
7.103 A %e$i"l o##i"er o# Go+ ern%ent, &!o "onsi$ers t!t Go+ern%ent ser+nt on
&!o% it is !is $ut' to tten$ -ro#essionll' s!oul$ le+e !is sttion to otin %e$i"l $+i"e
or tret%ent or to -ro"ee$ on le+e n$ t!t it is uns#e #or !i% to tr+el untten$e$, %'
""o%-n' !i% n$ $r& . A. s $%issile on tour. I# !e !i%sel# "nnot ""o%-n' !e
%' rrn*e #or not!er tten$nt, &!o &ill *et t!e nor%l tr+ellin* llo&n"e i# !e is
Go+ern%ent ser+nt n$ "tul e-enses i# ot!er&ise.9!en Me$i"l O##i"er7s o-inion s
tot!e ne"essit' o# n tten$nt "nnot e otine$ e#ore t!e "o%%en"e%ent o# t!e ourne',
"erti#i"te to t!t e##e"t &oul$ e $ee%e$ su##i"ient. (S.R.3:).
JOURNEY ON A COURSE OF TRAINING6
7.104>i? 9!en Go+ern%ent ser+nt or n' -erson not lre$' in Go+ern%ent ser+i"e
!s to un$er*o "ourse o# trinin* "o%-etent ut!orit' %' llo& !i% to $r& tr+ellin*
llo&n"e, s -er s"le $e"i$e$ ' it, #or t!e ori*inl ourne' to n$ t!e lst ourne' #ro% t!e
-l"e o# trinin* n$ #or !lts t su"! -l"e. !e tr+ellin* llo&n"e %' lso e *rnte$ #or
!oli$'s n$ +"tions n$ ourne's $urin* t!e "ourse o# trinin*. !e s"le s!oul$ e so
#ie$ s not to e"ee$ t!e tr+ellin* llo&n"e $%issile to Go+ern%ent ser+nts o# si%ilr
sttus on $ut' t t!e -l"e o# trinin*. (S.R.3:)
 >ii? A %ilitr' o##i"er in "i+il e%-lo', &!en $etile$ to tten$ %ilitr' "ourse o#
instru"tion, is entitle$ to $r& tr+ellin* llo&n"e s $%issile to %ilitr' o##i"er in
%ilitr' e%-lo' in si%ilr "ir"u%stn"es. (S.R.3:2A)
JOURNEY TO ATTEND A DARBAR6
7.105 A Go+ern%ent ser+nt -er%itte$ to tten$ Durr t -l"e ot!er t!n !is
!e$>urters %' $r& tr+ellin* llo&n"e s on tour.
SUPPLY OF FREE ACCOMMODATION ON RAILWAY JOURNEYS6
7.107 !e s-e"il ril&' ""o%%o$tion is -ro+i$e$ s -er rules -ro%ul*te$ ' t!e
0resi$ent #ro% ti%e to ti%e. !e 0resi$ent %' reser+e #ull s-e"il trin #or !i%sel#,
&!eres t!e Ministers n$ Ar%' C!ie# o# St## "n reser+e sloon. Ot!er Ser+i"e C!ie#s,
C!ie# usti"e o# 0kistn, Se"retries, oint Se"retries n$ ot!er o##i"ers o# t!t sttus,
Au$itor2Generl o# 0kistn, %' reser+e 2ert! "o%-rt%ent or "ou-e in ir2
"on$itione$ "o"!. !e u$*es o# t!e Su-re%e Court, C!ir%n, Fe$erl 0uli" Ser+i"e
Co%%ission, D. G. S. ? D., D. G. 0. ?., D. G. (Helt!), Dire"tor Intelli*en"e <ureu n$
Go+ernor, Stte <nk o# 0kistn %' reser+e I "lss "ou-e "o%-rt%ent in n or$inr'
trin ser+i"e or in n ir2"on$itione$ "o"!. !ese reser+tions re -er%issile onl' i# t!e
$urtion o# t!e ourne' #lls et&een 33-. %. n$ : . %. 9!en Go+ern%ent ser+nt tr+els
in "rri*e reser+e$ ' re>uisition, t!e "rri*e is entirel' t !is $is-osl n$ %' e
$et"!e$ or $etine$ t n' ril&' sttion t !is re>uest. (S. R. 3:: to 3)
7.109 9!en Go+ern%ent ser+nt is llo&e$ #ree trnsit ' ril&' ot!er&ise t!n in

""o%%o$tion
llo&n"e $r&nreser+e$ ' re>uisition,
#or t!e ourne' s!oul$ e&!et!er
re$u"e$on'
#ree
t!e-ss or ot!er&ise,
%ount t!e %ile*e
o# #re, &!i"! !e &oul$
!+e -i$, ut #or #ree trnsit. !e re$u"tion s!oul$ "o+er t!e #ull nu%er o# #res "o+ere$ '
t!e -ss, unless t!e Go+ern%ent ser+nt "on"erne$ "erti#ies t!t !e $i$ not use t!e -ss in
res-e"t o# n' #res #or &!i"! re$u"tion !s not een %$e. I# Go+ern%ent ser+nt is in
re"ei-t o# -er%nent tr+ellin* llo&n"e n$ uses #ree -ss on ril&' &it!in !is s-!ere o#
$ut', !e s!oul$ $e$u"t #ro% !is -er%nent tr+ellin* llo&n"e #or t!e %ont! t!e
%ount o# t!e ril&' #res &!i"! !e &oul$ !+e -i$, i# !e !$ not tr+elle$ on -ss. 9!en
Go+ern%ent ser+nt is entitle$ to tr+el in !i*!er "lss o# ""o%%o$tion ' -'in*
ril&' #re #or lo&er "lss, !e s!oul$ re$u"e t!e "li% o# !is tr+ellin* llo&n"e ' t!e
%ount ' &!i"! t!e #re o# t!e "lss in &!i"! !e tr+els e"ee$ t!e #re "tull' -i$. (S.
Rs. 3: to 35)
JOURNEY BY SEA, AIR, ROAD WERE MEANS OF CONVEYANCE ARE
PROVIDED BY STATE6
7.13= I# Go+ern%ent ser+nt tr+els ' se or ri+er ste%er, t!e "ost o# &!i"! !s
een -i$ ' t!e Go+ern%ent or Lo"l Fun$, !e is not entitle$ to n' tr+ellin* llo&n"e
e"e-t t!e $il' llo&n"e. 9!ere ser+nts n$ lu***e re sent se-rtel' t t!e e-ense o#
t!e Go+ern%ent ser+nt "on"erne$, !e %' $r& in $$ition t!e "tul "ost o# trns-ortin*
t!e%. 9!en Go+ern%ent ser+nt is -ro+i$e$ #ree trnsit ' se or ri+er ste%er, ot!er&ise
t!n in Go+ern%ent +essel, t!e %ile*e llo&n"e s!oul$ e re$u"e$ ' t!e %ount o# #re
&!i"! !e &oul$ !+e -i$, ut #or #ree trnsit. !is $oes not --l' to "ses in &!i"!
Go+ern%ent ser+nt is llo&e$ #ree -ss ' Ste%s!i- "o%-n' &it!out "ost to
Go+ern%ent. !e Go+ern%ent ser+nts tr+ellin* in Go+ern%ent +essels re not entitle$ to
re"ou-%ent o# n' -ortion o# "!r*es -'le ' t!e% #or or$ -ro+i$e$ on +essels. !e'
s!oul$ settle t!eir %essin* ills $ire"t &it! t!e "o%%n$er o# +essel. (S.Rs. 35 ? 353)
7.131 9!en Go+ern%ent ser+nt is llo&e$ #ree trnsit ' ir !e %' $r& t!e $il'
llo&n"e &!i"! "nnot e e"!n*e$ #or %ile*e llo&n"e. I# -rt o# ourne' is
-er#or%e$ ' ot!er %ens o# lo"o%otion, !e %' $r& %ile*e llo&n"e in lieu o# $il'
llo&n"e #or t!t -rt o# ourne'. 9!ere se-rte "on+e'n"e !s to e -ro+i$e$ #or
ser+nts n$ lu***e t t!e e-ense o# t!e Go+ern%ent ser+nt, !e %' $r& 3/6 or one2t!ir$
o# t!e ril&' or ste%er #re o# t!e "lss o# ""o%%o$tion to &!i"! !e is entitle$, i# t!e
t&o -l"es re "onne"te$ ' ril&' or ste%er res-e"ti+el' or t!e $il' llo&n"e o# !l#
t!e %ile*e llo&n"e, i# ot!er&ise. I#, !o&e+er, t!e Go+ern%ent ser+nt -er#or%s -rt o#
ourne' ' ot!er %ens o# lo"o%otion, !e %' $r& %ile*e llo&n"e $%issile #or t!e
-rt. (S.R. 3532A)
7.132 9!ere n' ot!er -erson ""o%-nies, Go+ern%ent ser+nt on ourne' ' ir,
&!o is not entitle$ to tr+el in t!t %"!ine, t!e sn"tion o# t!e He$ o# t!e De-rt%ent
s!oul$ e otine$ or i# t!e Go+ern%ent ser+nt is !i% sel# t!e He$ o# t!e De-rt%ent, t!e
-er%ission o# t!e Ministr'/Di+ision "on"erne$ is ne"essr'. One 3st Css or !l# 3st "lss
#re s!oul$ e -i$ #or ll ;nonentitle$; -ersons. (S.R. 3532<)
7.13% 9!en Go+ern%ent ser+nt -er#or%s ourne', ot!er&ise t!n ' ril&',
ste%er or ir, ' %ens o# lo"o%otion -ro+i$e$ ' t!e Go+ern%ent, Lo"l Fun$, et". n$
$oes not -' t!e "ost o# its use or -ro-ulsion, !e %' $r& t!e $il' llo&n"e on n' $' on
&!i"! !e is sent #ro% !is !e$>urters #or %ore t!n 5 "onse"uti+e !ours n$ %' not
e"!n*e it #or %ile*e llo&n"e. I# -rt o# ourne' is -er#or%e$ ' ot!er %ens o#
lo"o%otion, !e %' $r&, in lieu o# $il' llo&n"e, %ile*e llo&n"e #or t!e -rt o#
ourne'.
7.130 9!ere se-rte "on+e'n"e !s to e -ro+i$e$ #or ser+nts n$ lu***e t t!e
e-ense o# t!e Go+ern%ent ser+nt, !e %' e"!n*e it #or %ile*e llo&n"e "l"ulte$ #or
t!e ourne' n$ $r& in $$ition t!e %ile*e llo&n"e $%issile #or ourne' ' ot!er
%ens o# lo"o%otion, i# n'. (S.R. 356)
7.133 In "ses &!ere Go+ern%ent ser+nt, !s to -' ll t!e "ost o# use or -ro-ulsion
o# t!e "on+e'n"e, !e %' $r& t!e nor%l tr+ellin* llo&n"e s $%issile un$er t!e
rules sue"t to t!e $e$u"tion o# su"! #ie$ !ire or "!r*e &!i"! "o%-etent ut!orit'
su--l'in* t!e "on+e'n"e %' #i. (S.R. 35)
7.134 !e o+e rules re not --li"le to Go+ern%ent ser+nts o# t!e Fourt !
Cte*or' t!e' re entitle$ to nor%l tr+ellin* llo&n"e e+en i# t!e' re -ro+i$e$ #ree
trnsit ' n' %ens o# lo"o%otion ot!er t!n ril&', ste%er or ir. (S.R. 35)
7.135 9!en Go+ern%ent ser+nt tr+els ' %otor "r, &!i"! !s een su--lie$ to
!i% t t!e e-ense o# t!e Go+ern%ent on t!e "on$ition t!t !e ers t!e "ost o# %intenn"e,
!e is entitle$ to tr+ellin* llo&n"e s #ollo&s 2
 >i? I# !e tr+els ' %otor "r #or %ore t!n 6 %iles in one $', !e %' $r& #or
t!e #irst 6 %iles, t!e %ile*e llo&n"e o# !is *r$e n$ #or t!e re%in$er o# t!e ourne'
t!ree2#ourt! o# su"! %ile*e llo&n"e.
>ii? I# t!e ourne' ' %otor "r is "o%ine$ ' ro$ ' ot!er %ens o#
"on+e'n"e, !e %' $r& %ile*e llo&n"e #or #irst 6 %iles or #or t!e ourne' ' ot!er
"on+e'n"e, &!i"!e+er is *reter n$ #or t!e re%in$er o# t!e ourne' t!ree2#ourt! o#
%ile*e llo&n"e.
>iii? I# t!e ourne' ' ro$ is "o%ine$ &it! ourne' ' ril&' or ste%er, !e
%' $r& %ile*e llo&n"e #or ourne' ' ril&' n$ ste%er in $$ition to t!e %ile*e
$%issile un$er (i) n$ (ii) o+e #or t!e ourne' ' ro$. (S.R. 35)
7.137 9!en "!u##eur %kes ourne' ' ro$ on t!e Go+ern%ent o&ne$ %otor "r
in !is "!r*e, !e %' $r& $il' llo&n"e o# !is *r$e i# t!e ourne' in+ol+es n sen"e o#
t lest one ni*!t #ro% !is !e$>urters. He is not entitle$ to n' tr+ellin* llo&n"e i# su"!
sen"e is not in+ol+e$. (S.R. 35:)
GRANT OF FINANCIAL ASSISTANCE IN TE CASES OF DEAT OF
GOVERNMENT SERVANTS AT TE STATION OF DUTY6
7.139 !e e-enses on t!e lo"l uril on t!e "ost o# trns-orttion o# $e$ o$' re
%et ' t!e Go+ern%ent to t!e etent in$i"te$ elo& 2
>i? Ca! i 8*i"* #*! :!a: &+:$ +; #*! :!"!a!: F!:!ral +-a!##!:
G+/!r!# !r/a# i &'ri!: l+"all$. !e "tul "ost o# t!e lo"l uril is rei%urse$ '
t!e Go+ern%ent to t!e etent s-e"i#i"ll' --lie$ #or ' t!e ere+e$ #%il' sue"t to
%i%u% o# 33Rs in e"! "se.
>ii? Ca! i 8*i"* #*! :!a: &+:$ +; #*! :!"!a!: F!:!ral G+/!r!#
!r/a# i #ra+r#!: #+ *+! #+86
>a? I; #*! :!a: &+:$ #ra+r#!: &$ rail. A"tul "ost o# trns-orttion o#
$e$ o$' o# t!e $e"ese$ #ro% !is lst sttion o# $ut' to !o%e to&n &ill e %et ' t!e
Go+ern%ent.
>&? I; #*! :!a: &+:$ i #ra+r#!: &$ r+a:. A"tul "ost o# su"!
trns-orttion s!ll e %et ' Go+ern%ent sue"t to %i%u% o# Rs. 36. -er kilo%etre.
!e $istn"e s!ll e "l"ulte$ #ro% t!e resi$en"e o# t!e $e"ese$ in !is lst sttiono# $ut'
to !is !o%e to&n.
>"? Tra+r#a#i+ +; :!a: &+:$ &$ air. 9!ere trns-orttion o# t!e $e$

o$'
&oul$'e ril
%et &oul$
' t!e in+ol+e tri- e"ee$in*
Go+ern%ent.In 6 t!e
$$itionll' !ours "tul
#%il' "ost o#%'
%e%ers trns-orttion
e llo&e$ '
oneir
sin*le e"ono%' "lss #re to ""o%-n' t!e $e$ o$'. For t!is -ur-ose 7#%il'7 %ens &i#e,

11
VFinn"e Di+ision O M. No.6(5)2Re*.(4)/524/55 $t.332523455.T

36
VFinn"e Di+ision O M. No.6(5)2Re*.(4)/524/55 $t.332523455.T
n$ "!il$ren resi$in* &it! n$ &!oll' $e-en$ent u-on t!e $e"ese$. !e ir #re "li%e$ on
t!is ""ount &ill e in lieu o# t!e #%il'7s nor%l entitle%ent #or . A. s $%issile on
retire%ent. In "se t!e $e"ese$ e%-lo'ee &s "!elor t&o tten$nts %' e llo&e$ to
""o%-n' t!e $e$ o$'.
7.14=3\Irres-e"ti+e o# t!e %o$e o# tr+el ' &!i"! t!e $e$ o$' is trns-orte$\ "tul
"ost o# trns-orttion o# $e$ o$' &ill lso in"lu$e "!r*es on "rtin* &!ere ne"essr', not
e"ee$in* 3Rs. 5.
7.141>i? !e e-en$iture in"urre$ %' e rei%urse$ to -erson or o$' (not
ne"essril' #%il' %e%er) &!o in"urs it. <ut --li"tion #or rei%urse%ent o# t!e
e-en$iture &ill s t -resent, "ontinue to e %$e ' %e%er o# t!e #%il' e"e-t &!ere
t!ere &s no %e%er o# #%il' or &!en t!e e-en$iture !--ens to e in"urre$ ' n
$%inistrti+e ut!orit' s result o# "o%t, e. *., $urin* "tul "tion ' 0oli"e or
Custo%s or Centrl E"ise st## n$ t!e like. !e o##i"e o# t!e $e"ese$ s!ll stis#' itsel#
out su"! "li%s.
>ii? !e e-en$iture in+ol+e$ s!oul$ e %et #ro% &it!in t!e sn"tione$ u$*et
*rnt o# t!e $%inistrti+e Ministr'/Di+ision/De-rt%ent/O##i"e "on"erne$.
VFinn"e Di+ision O.M No F. 6(36) R24//43, $te$ 625234 n$ F 6 (36) R 4//3642, $te$ 6:2:2
34T

>iii? In t!e "se o# $et! o# t!e &i#e o# Go+ern%ent ser+nt (onl' one &i#e) !er
$e$ o$' s!ll lso e llo&e$ to e trns-orte$ to t!e !o%e to&n o# t!e Go+ern%ent
ser+nt "on"erne$ t Go+ern%ent e-ense in $$ition to t!e #"ilit' o# n tten$nt.
VFinn"e Di+ision O. M. No. 6() R24/52D. 63/5, $te$ 22345T.

TRANSPORTATION OF TE DEAD BODY OF A GOVERNMENT SERVANT

DEPUTED ABROAD ON TEMPORARY DUTY6
7.142 In t!e e+ent o# t!e $et! ro$ o# Go+ern%ent ser+nt $e-ute$ outsi$e 0kistn
on te%-orr' o##i"il $ut', t!e e-en$iture "onne"te$ &it! t!e $et!, to t!e etent su--orte$
' t!e rele+nt +ou"!ers in ori*inl n$ "erti#i"te s t!e %ini%u% ' t!e He$ o# 0kistn
E%ss' or 0kistn Mission in t!e "ountr' "on"erne$, is orne ' t!e Go+ern%ent s
#ollo&s2
>i? I# t!e $e$ o$' is urrie$/"re%te$ lo"ll' in t!e "ountr' &!ere t!e
Go+ern%ent ser+nt &s $e-ute$, t!e totl "ost o# uril/"re%tion1 or
>ii? I# t!e $e$ o$' is trns-orte$ to 0kistn, t!e totl "ost o# su"! trns-orttion
in"lu$in* in"i$entl e-enses in"urre$ #or -re-rtion o# t!e o$' #or trns-orttion, su"! s
e%l%in* n$ lo"l trns-orttion "!r*es et".
VFinn"e Di+ision O. M. No. F. (6) R24/6 $te$ 322346T

FORM OF T.A. BILL6

7.14%>a? r+ellin* Allo&n"e <ill o# <23: n$ o+e Go+ern%ent ser+nt is
-re-re$ on For% .R. 6 (Rule 6 o# t!e Co%-iltion o# t!e resur' Rules2@ol. I).

13
VFinn"e Di+ision O.M.No F. 6(36) R242243, D 3 R24/ $te$ 36262345.T

3
VFinn"e Di+ision O M. No.6 (5)2Re*.(4)/524/55 $t.332523455.T
 >&? r+ellin* Allo&n"e <ill #or <2l to <23 Go+ern%ent Ser+nt is -re-re$
on For% . R. 6 VRule 6 (3) o# t!e "o%-iltion o# t!e resur' RulesT.
7.140 <ill #or $+n"e o# .A. %' e -re-re$ eit!er on t!e -res"rie$ #or% or in t!e
#or% o# si%-le re"ei-t.
EAD OF ACCOUNT OF T.A. ADVANCES6
7.143>a? A$+n"e o# .A. on trns#er is "lssi#ie$ un$er t!e !e$ o# ""ount
AD@ANCES NO <EARING INERES2223 AD@ANCES RE0AA<LE22233 O. <.
AD@ANCES (CI@IL). I# t!e Go+ern%ent ser+nt is trns#erre$ to not!er ""ount "ir"le, t!e
$eit s!oul$ e -sse$ on to t!t "ir"le #or $ust%ent. (Rule 6: o# t!e Generl Finn"il
Rules, @ol I re$ &it! Arti"le : o# A""ount Co$e, @ol. I).
>&? !e $+n"e o# .A. on tour is $eitle to t!e ser+i"e !e$ to &!i"! t!e -'
is "!r*e$. (Rule 6:4 o# Generl Finn"il Rules, @ol I re$ &it! Arti"le 6 o# A""ount Co$e,
@ol. I).
DUTIES OF A CONTROLLING OFFICER >S.R. 191-193?6
7.144 In e+er' Ministr', De-rt%ent or o##i"e "o%-etent ut!orit' !s to --oint n
o##i"er, s 7Controllin* O##i"er7 #or t!e -ur-ose o# tr+ellin* llo&n"e o# e"! Go+ern%ent
ser+nt or "lss o# Go+ern%ent ser+nts. A -rti"ulr Go+ern%ent ser+nt %' e $esi*nte$
s !is o&n "ontrollin* o##i"er. E+er' r+ellin* ill, ot!er t!n -er%nent tr+ellin*
llo&n"e or ill o# t!ose&!o !+e een s-e"i#i"ll' ee%-te$ un$er S. R. 34 or n' ot!er
rules, s!oul$e $ul' si*ne$ or "ounter2si*ne$ ' t!e "ontrollin* o##i"er. !e $uties o#
"ountersi*nture "nnot e $ele*te$ ' "ontrollin* o##i"er to !is suor$intes.
7.145 A "ontrollin* o##i"er is re>uire$, e#ore si*nin* or "ounter si*nin* ill2
>i? to s"rutinie t!e ne"essit', #re>uen"' n$ $urtion o# ourne's n$ !lts #or
&!i"! tr+ellin* llo&n"e is "li%e$ n$ $isllo& &!ole or -rt o# t!e tr+ellin* llo&n"e,
i# !e is stis#ie$ t!t t!e ourne' &s not ne"essr' or t!e !lt &s e"essi+e1
>ii? to s"rutinie t!e $istn"e (s) *i+en in t!e ill1
>iii? to stis#' !i%sel# t!t %ile*e llo&n"e #or ourne's ' ril or ste%er !s
een "li%e$ t t!e rte o# ""o%%o$tion $%issile to Go+ern%ent ser+nt n$ "tull'
use$ ' !i%1
>i/? &!ere "tul e-enses on ""ount o# "ost o# trns-orttion o# ser+nts or
-ersonl lu***e re lso "li%e$, to see t!t t!ese re ""or$in* to t!e -res"rie$ s"le n$
re resonle1
>/? to "!e"k n' ten$en"' to use t!e o-tion o# e"!n*in* $il' llo& n"e #or
%ile*e llo&n"e1
>/i?to stis#' !i%sel# e#ore -er%ittin* "li% #or !i*!er "lss o# ""o%%o$tion
un$er S. R. 5 t!t t!e Go+ern%ent ser+nt "tull' ou*!t t!rou*! ti"ket t t!e rte
"li%e$ n$ t!t it &s not -ossile to -ur"!se t!rou*! ti"ket t "!e-er rte1 n$
>/ii? to oser+e n' susi$ir' rules or or$ers &!i"! "o%-etent ut!orit' %'
#r%e #or !is *ui$n"e.
 7.147 Alt!ou*! ot! t!e "ontrollin* o##i"er n$ t!e u$it o##i"er !+e to s"rutinie t!e
"orre"tness o# t!e . A. "li%, ut it is t!e "ontrollin* o##i"er, &!o !s to s!re t!e %or -rt
o# res-onsiilit' in t!is e!l#. !e u$it o##i"er eer"ises %erel' test "!e"k on t!e
$istn"es n$ ot!er rele+nt #"ts "ontine$ in t!e . A. ill, in or$er to ensure t!t t!e
Go+ern%ent ser+nts "li% t!e ril&' orste%er #re #or t!e "lss o# ""o%%o$tion to
&!i"! t!e' re entitle$ n$ !+e "tull' tr+elle$ in t!t "lss. !e' %' e ske$ to *i+e
"erti#i"te in t!eir . A. ill to t!e e##e"t t!t t!e' !+e "tull' tr+elle$ in t!e "lss o#
""o%%o$tion #or &!i"! t!e tr+ellin* llo&n"e !s een "li%e$. In "ses &!ere

Go+ern%ent
o# ser+nt
-uli" ser+i"e, t!is!s
#"ttos!oul$
tr+el e
in $ul'
!i*!er or lo&er "lss
"o%%uni"te$ o# ""o%%o$tion
to t!e in.
u$it eit!er in t!e t!eA.interest
ill or
t!rou*! se-rte "o+erin* letter.9!ere ro$ %ile*e !s een "li%e$ t!e Go+ern%ent
ser+nt s!oul$ e ske$ to re"or$ "erti#i"teout t!e %o$e o# "on+e'n"e (o&n "r,
orro&e$ "r, #ull ti, %otor "'"le/ s"ooter or ' tkin* sin*le set) "tull' use$. In t!e
"olu%n ;0ur-ose o# ourne'; t!e s-e"i#i" -ur-ose s!oul$ in+ril' e %entione$. In so%e
o# t!e . A. ills su%itte$ to Au$it, t!e -ur-ose o# ourne' is o#ten in$i"te$ ' su"! +*ue
e-ression s 7o##i"il usiness7, 7o##i"il $ut'7 n$ 7o##i"il tour7, et". As it is ne"essr' to
kno& t!e e"t -ur-ose #or &!i"! ourne' is un$ertken in or$er to$eter%ine &!et!er t!e
"ost o# t!e ourne' is "orre"tl' $eitle to t!e Go+ern%ent, n in$i" tion s to t!e s-e"i#i"
-ur-ose o# t!e ourne' is essentil. !e "ontrollin* o##i"ers, in ter%s o# S. R. 34, re
res-onsile to ensure t!t t!e s-e"i#i" -ur-ose o# t!e ourne' is l&'s in$i"te$ on t!e . A.
ill. !is re>uire%ent s!oul$ in+ril' e "o%-lie$ &it! in or$er to o+ite t!e $el' &!i"!
ot!er&ise o""urs s result o# t!e su%ission o# in"o%-lete . A. ills, &!i"! !+e to e
returne$ ' Au$it. 9!ere t!e -ur-ose o# t!e ourne' is o# se"ret nture, it %' e in$i"te$
in se-rte letter si*ne$ ' t!e Controllin* O##i"er n$ sent in sele$ "o+er to t!e Au$it
O##i"er "on"erne$ ' n%e.
RECORD OF SERVICE
B-14 AND ABOVE GOVERNMENT SERVANTS >S.R. 194?6
7.149 !e re"or$ o# t!e ser+i"e o# <0S23: ? o+e o##i"ers is ke-t ' t!e res-e"ti+e
u$it o##i"er in su"! #or% s %' e -res"rie$ ' t!e Au$itor Generl o# 0kistn. In
-ursun"e o# t!ese -o&ers t!e Au$itor2Generl !s $e"i$e$ t!t 7Histor' o# Ser+i"e7 &ill e
%intine$ #or e+er' *ette$ o##i"er, &!i"! &ill "ontin t!e #ollo&in* in#or%tion2
N%e1 Buli#i"tion1 Dte o# irt!1 Dte o# oinin* ser+i"e1 Do%i"ile1 0ro+in"e o#
ori*in1 Mot!er ton*ue1 Sttions o# --oint%ent1 Dtes o# o##i"itin* n$ sustnti+e
--oint%ents1 Le+e n$ sus-ensions, et".

An' literr'
lso %entione$ &ork $one ' t!e Go+ern%ent ser+nt or n' title "on#erre$ u-on !i% is
t!erein.
B-L TO B-13 GOVERNMENT SERVANTS >S.RS. 195 TO 2=3?6
7.15= A Ser+i"e <ook %ust e %intine$ #or e+er' <0S23 to <0S23 Go+ern%ent
ser+nt !ol$in* sustnti+e -ost on -er%nent estlis!%ent or o##i"itin* in -ost or
!ol$in* te%-orr' -ost &it! t!e e"e-tion o# t!e #ollo&in*
>a? Go+ern%ent ser+nts &!o re re"ruite$ #or -urel' te%-orr' +"n"ies n$
re not eli*ile #or -er%nent --oint%ent.
 >&? 0oli"e%en o# rnk not !i*!er t!n t!t o# He$ Constle.
!e Ser+i"e <ook is su--lie$ #or t!e Go+ern%ent ser+nt t !is o&n "ost on !is #irst
--oint%ent to Go+ern%ent ser+i"e. !is is ke-t in t!e "usto$' o# t!e !e$ o# o##i"e n$
trns#erre$ &it! !i% #ro% o##i"e to o##i"e. I# !e resi*ns #ro% ser+i"e or is $is"!r*e$ #ro% t!e
ser+i"e &it!out #ult, t!e ser+i"e ook %' e *i+en to t!e Go+ern%ent ser+nt #ter %kin*
n entr' to t!is e##e"t in t!e Ser+i"e <ook. 9!ere -ensioner sks #or !is Ser+i"e <ook, it
"n e !n$e$ o+er to !i% #ter re"or$in* t!e #ollo&in* "erti#i"te o+er t!e si*nture o# t!e
-ro-er ut!orit' 2
;Mr. ................le#t t!e ser+i"e on -ension ona....................n$ t!is <ook is returne$ to !i%
t !is o&n re>uest;.
7.151 E+er' ste- in Go+ern%ent ser+nt7s o##i"il li#e s!oul$ e re"or$e$ in !is
Ser+i"e <ook n$ e"! entr' tteste$ ' t!e !e$ o# o##i"e. !ere s!oul$ e no ersure or
o+er&ritin* n$ ll "orre"tions s!oul$ e netl' %$e n$ -ro-erl' tteste$.
7.152 !e -erio$ o# sus-ension, le+e or ot!er interru-tions, s!oul$ e $ul' re"or$e$
n$ tteste$. In or$er to ensure t!t t!ere is no o%ission s to "rete n' "o%-li"tions t t!e
ti%e o# -ension, it is -er%issile #or Go+ern%ent ser+nt to e%ine !is Ser+i"e <ook #ro%
ti%e to ti%e. He s!oul$ rt!er si*n *inst e+er' entr' in t!e --ro-rite "olu%n.
7.15% I# Go+ern%ent ser+nt *oes on Forei*n Ser+i"e !is Ser+i"e <ook s!oul$ e sent
to t!e u$it o##i"er. !e u$it o##i"er &ill %ke t!e entries o+er !is si*nture in res-e"t o#
or$er sn"tionin* t!e trns#er, t!e e##e"t o# trns#er in re*r$ to le+e $%issile $urin*

Forei*n
<ook to Ser+i"e n$ n' ot!er
t!e $e-rt%ent. On -rti"ulrs $ee%e$ser+nt7s
t!e Go+ern%ent ne"essr' ' !i%
return n$Forei*n
#ro% return t!e Ser+i"et!e
Ser+i"e
Ser+i"e <ook s!oul$ e sent to t!e u$it o##i"er *in &!o &ill %ke ne"essr' entries in
re*r$ to t!e Forei*n Ser+i"e. No entr' reltin* to t!e ti%e s-ent in Forei*n Ser+i"e "n e
tteste$ ' n' ut!orit' ot!er t!n t!e u$it o##i"er.
7.150 In so #r s t!ose Go+ern%ent ser+nts re "on"erne$ #or &!o% Ser+i"e <ook is
not re>uire$ to e %intine$ Ser+i"e Roll s!oul$ e %intine$, &!i"! s!oul$ "ontin
-rti"ulrs re*r$in* $te o# enrol%ent, %rks o# i$enti#i"tion, -osts !el$, -ro%otions,
$e%otions, sen"e #ro% $ut' &it! or &it!out le+e n$ ot!er interru-tions in ser+i"e.

JOINING TIME
TRANSFER FROM ONE POST TO ANOTERIN TE SAME STATION >S.R. 29%?6
7.153 oinin* ti%e #or one $' onl' is llo&e$ &!en t!e --oint%ent to not!er -ost
$oes not in+ol+e "!n*e o# resi$en"e #ro% one sttion to not!er. A !oli$' "ounts s $'
#or t!e -ur-ose o# t!is rule.
TRANSFER TO ANOTER STATION6
7.154 !e %i%u% oinin* ti%e $%issile to Go+ern%ent ser+nt on trns#er #ro%
one sttion to not!er is $'s, Si $'s re llo&e$ #or -re-rtion n$ in $$ition t!e
ti%e tken in "tul ourne' "l"ulte$ s un$er2

O! :a$ ;+r !a"*

 <'Ril&' 6%iles

<' O"en Ste%er 6 %iles or n' lon*er ti%e "tull'

<' Ri+er Ste%er 5 %iles o""u-ie$ in ourne'.

<'Motor2"r 5%iles

<' Air Nu%er o# $'(s) "tull' tken in t!e ir ourne'

7.155 A $' is llo&e$ #or n' #r"tionl -ortion o# n' $istn"e s -res"rie$ o+e.
In "ses o# ourne' ' ste%er t!e li%it o# : $'s #or -re-rtion %' e eten$e$ to "o+er
n' -erio$ un+oi$l' s-ent in &itin* t!e $e-rture o# t!e ste%er. r+el ' ro$ not
e"ee$in* %iles to n$ #ro% t!e Ril&' Sttion or Ste%er G!t t t!e e*innin* or en$
o# ourne' is not "ounte$ to&r$s oinin* ti%e. Fri$' $oes not "ount s $' #or -ur-oses o#
t!ese rules, ut Fri$'s re in"lu$e$ in t!e %i%u% li%it o# $'s.
7.157 An ut!orit' sn"tionin* trns#er is "o%-etent to re$u"e t!e -erio$ o# oinin*
ti%e s $%issile un$er t!ese rules, i# s-e"il "ir"u%stn"es so re>uire.
GENERAL ORDERS >S.R. 294 TO %=2?6
7.159 !e oinin* ti%e is nor%ll' "l"ulte $ ' t!e route &!i"! tr+ellers or$inril'
use irres-e"ti+e o# t!e route ' &!i"! t!e Go+ern%ent ser+nt !s "tull' tr+elle$.
7.17= I# Go+ern%ent ser+nt is re>uire$ to %ke o+er "!r*e t -l"e ot!er t!n !is
!e$>urters, oinin* ti%e s!oul$ e "l"ulte$ #ro% t!t -l"e. 9!en *o+ern%ent ser+nt
is --ointe$ to ne& -ost, &!ile in trnsit #ro% one -ost to not!er, !is oinin* ti%e e*ins
#ro% t!e $' #ollo&in* t!t on &!i"! !e re"ei+e$ or$ers #or trns#er. <ut se"on$ -erio$ o# :
$'s #or -re-rtion is not llo&e$ in su"! "ses.
7.171 9!ere Go+ern%ent ser+nt tkes le+e &!ile in trnsit #ro% one -ost to
not!er, t!e -erio$ &!i"! !s el-se$ sin"e !e relin>uis!e$ "!r*e o# t!e ol$ -ost s!oul$ e
in"lu$e$ in !is le+e. I#, !o&e+er, t!e le+e is on %e$i"l "erti#i"te, t!e -erio$ %' e
trete$ s oinin* ti%e. 9!en *o+ern%ent ser+nt is --ointe$ to ne& -ost &!ile on
le+e not e"ee$in* %ont!s, t!e oinin* ti%e &ill e "l"ulte$ #ro% !is ol$ sttion or #ro%
t!e sttion t &!i"! !e is s-en$in* le+e, &!i"!e+er &ill entitle !i% to lesser oinin* ti%e.
7.172 !e -erio$ o# oinin* ti%e %' e eten$e$ e'on$ $'s i# t!ere re s-e"il
"ir"u%stn"es to usti#' t!e etension.
 CAPTER I<
PENSION RULES
TERMS USED IN TE PENSION RULES E<PLANATION6
9.1 !e +rious ter%s use$ in t!e -ension rules re e-line$ elo&

>i? A!. 9!en Go+ern%ent Ser+nt is re>uir e$ to retire%ent, or "ese to e on

le+e, on ttinin* s-e"i#ie$ *e, t!e $' on &!i"! !e ttins t!t *e is re"kone$ s non2
&orkin* $', n$ t!e Go+ern%ent ser+nt %ust retire, re+ert, or "ese to e on le+e (s
t!e "se %' e) &it! e##e"t #ro% n$ in"lu$in* t!t $' (Art. 3 CSRs).
>ii? Fail$. !e 7#%i l'7 #or t!e -ur-ose o# entitle%ent o# *rtuit'/ -ension
ene#its un$er t!e 0ension"u% Grtuit' S"!e%e in"lu$es t!e #ollo&in* relti+es o# t!e
Go+ern%ent Ser+nt
>a? &i#e or &i+es, in t!e "se o# %le Go+ern%ent ser+nt (unless t!ere is
u$i"il se-rtion &i#e "ontinues to e %e%er o# t!e Go+ern%ent ser+nt7s #%il'
irres-e"ti+e o# t!e #"t &!et!er s!e !s een li+in* &it! !i% or not)1
>&? !usn$, in t!e "se o# #e%le Go+ern%ent ser+nt ( #e%le Go+ern%ent
ser+nt "n e"lu$e !er !usn$ #ro% ein* %e%er o# !er #%il')1

>"? "!il$ren o# t!e Go+ern%ent ser+nt1

>:? &i$o& or &i$o&s n$ "!il$ren o# $e"ese$ son o# t!e Go+ern%ent
ser+nt 0ension2"u%2Grtuit' S"!e%e 34)
>iii? F+r!i S!r/i"!. Mens, ser+i"e in &!i"! Go+ern%ent ser+nt re"ei+es !is
sustnti+e -' &it! t!e sn"tion o# Go+ern%ent #ro% n' sour"e ot!er t!n t!e re+enue o#
t!e Go+ern%ent o# 0kistn or o# 0ro+in"e or t!e Ril&' Fun$ (Art. 6 C.S.Rs).
>i/? G!!ral R!/!'!. For t!e -ur-oses o# -ension in"lu$e 0ro+in"il Re+enues.
(Art. 65 C.S.Rs)
>/? L+"al F':. !e e-ression 7Lo"l Fun$7 $enotes
>a? re+enue $%inistere$ ' o$ies &!i"! ' l& "o%e un$er t!e "ontrol o#
t!e Go+ern%ent &!et!er in re*r$ to t!e -ro"ee$in*s *enerll' or to s-e"i#i" %tters su"! s
t!e sn"tionin* o# t!eir u$*ets, sn"tion to t!e "retion or #illin* u- o# -rti"ulr

--oint%ents, t!e en"t%ent o# le+e, -ension or si%ilr rules1

>&? t!e re+enues o# n' o$' &!i"! %' e s-e"ill' noti#ie$ ' t!e
Go+ern%ent s su"!. (Art. C.S.Rs)
>/i? N+ D!a: C!r#i;i"a#!. Mens "erti#i"te ' t!e De-rt%ent "on"erne$
t!t ll t!e $ues *inst t!e retirin* Go+ern%ent ser+nt u- to t!e $te o# retire%ent !+e
een relie$ n$ not!in* is no& outstn$in* *inst !i%. Su"! "erti#i"te is lso re>uire$
to e otine$ #ro% t!e Estte O##i"e "on"erne$.
 >/ii? P!i+. -erio$i"l -'%ent %$e ' Go+ern%ent in "onsi$ertion o# -st
ser+i"es ren$ere$ ' Go+ern%ent ser+nt.E"e-t &!en t!e ter% ;0ension; is use$ in
"ontr$istin"tion to Grtuit' ;0ension; in"lu$es Grtuit'. (Art. 3 C.S.Rs)
>/iii? R'l! +; Pr++r#i+. 0ension is "!r*ele ""or$in* to t!e ;Rule o#
0ro-ortions; &!en t!e "!r*e is $eitle to se+erl ""ounts in t!e -ro-ortions in &!i"!, t!e
**re*te -' $r&n ' t!e Go+ern%ent ser+nt $urin* t!e &!ole o# !is >uli#'in* ser+i"e
!s een -i$ #ro% t!e%. (Art. C.S.Rs)
CLASSIFICATION OF PENSION6
9.2 C+!a#i+ P!i+.>a? I# Go+ern%ent ser+n t is sele"te$ #or $is"! r*e
o&in* to t!e olition o# -er%nent -ost, !e s!ll, unless !e is --ointe$ to not!er -ost,
t!e "on$itions o# &!i"! re $ee%e$ ' ut!orit' "o%-etent to $is"!r*e !i% to e t lest
e>ul to t!ose o# !is o&n, !+e t!e o-tion
>i? o# tkin* n' "o%-enstion -ension or *rtuit' to &!i"! !e %' e entitle$
#or t!e ser+i"e !e !s lre$' ren$ere$, or
>ii? o# ""e-tin* not!er --oint%ent or trns#er to not!er estlis!%ent e+en
on lo&er -', i# o##ere$, n$ "ontinuin* to "ount !is -re+ious ser+i"e #or -ension.
Note. Go+ern%ent ser+nt "nnot re#use o##er o# lternte e%-lo'%ent.

>&? A Go+ern%ent ser+nt not e%-lo'e$ in sustnti+e -er%nent "-"it' is

*rnte$ Co%-enstion Grtuit'/0ension i# !e is $is"!r*e$ #ter"o%-letin* >uli#'in*
ser+i"e o# 3/6 'ers or %ore o&in* to t!e olition o# !is -ost or is re-l"e$ '
;>uli#ie$; "n$i$te.
VFinn"e Di+ision O.M No O<26/36/:2I%- (I) $te$ 3525234::T.

9.% I/ali: P!i+. >a? An in+li$ -ension is &r$e$, on !is retire%ent #ro% t!e
-uli" ser+i"e, to Go+ern%ent ser+nt &!o ' o$il' or %entl in#ir%it' is -er%nentl'
in"-"itte$ #or t!e -uli" ser+i"e, or #or t!e -rti"ulr rn"! o# it to &!i"! !e elon*s. !e
in#ir%it' !s, !o&e+er, to e "erti#ie$ ' $ul' "onstitute$ Me$i"l <or$.
>&? I# te%-orr' Go+ern%ent ser+nt is retire$ #or ine##i"ien"' $ue to %entl or
-!'si"l in#ir%it' !e s!ll e llo&e$ -ensionr' ene#its s i# !e &s re>uire$ to retire in
ter%s o# Rule 32A, o# t!e Fun$%entl Rules.
>"? In "se n o##i"er $ies e#ore !is retire%ent, !is -ension is "l"ulte$, s i# !e
&s retire$ on In+li$ 0ension on t!e $te #ollo&in* t!e $te o# !is $et!. (0ension2"u%
Grtuit' S"!e%e, 34)
9.0 S'!ra'a#i+ P!i+. A su-ernnution -ension is *rnte$ to Go+ern%ent
ser+nt &!o is entitle$ or "o%-elle$, ' rule, to retire t -rti"ulr *e. (Art. 5 C.S.Rs)
In ter%s o# Ci+il Ser+nts (A%en$%ent) A"t, 34: "i+il ser+nt is re>uire$ to retire
on "o%-letion o# : 'ers o# *e.
9.3 R!#iri P!i+.>i? A retirin* -ension is *rnte$ to Go+ern%ent ser+nt &!o is
-er%itte$ to retire #ter "o%-letin* >uli#'in* ser+i"e o# 6 'ers.Su"! -ension is lso
*rnte$ to Go+ern%ent ser+nt &!o is re>uire$ ' Go+ern%ent to retire #ter "o%-letin*
t&ent' #i+e 'ers >uli#'in* ser+i"e or %ore.
 >ii? Sue"t to -ro+isions o# Essentil Ser+i"es (Mintenn"e) A"t, 346,
Go+ern%ent ser+nt ot!er t!n Go+ern%ent ser+nt *inst &!o% $e-rt%entl
-ro"ee$in* is -en$in* !s t!e ri*!t to retire #ro% ser+i"e #ter "o%-letion o# 6 'ers
>uli#'in* ser+i"e. Su"! Go+ern%ent ser+nt s!ll, t lest t!ree %ont!s e#ore t!e $te on
&!i"! !e inten$s to retire, e re>uire$ to su%it &ritten inti%tion to t!e ut!orit'
"o%-etent to #ill t!e --oint%ent ' !i% t t!e ti%e o# su%ittin* t!t inti%tion in$i"tin*
t!e $te on &!i"! !e inten$s to retire. Su"! inti%tion, on"e su%itte$ s!ll e #inl n$ s!ll
not e llo&e$ to e %o$i#ie$ or &it!$r&n. Ho&e+er, e#ore #or%l ""e-tn"e o# t!e

re>uest !e %', i# so, $esire$, &it!$r& !is --li"tion #or -re%ture retire%ent.
>iii? Go+ern%ent !s t!e ri*!t to retire n' Go+ern%ent ser+nt #ter !e !s
"o%-lete$ 6 'ers >uli#'in* ser+i"e.
VFinn"e Di+ision O. M. No. O<26/l6/:2I%- (l) $te$ 35252I4::T.

>i/? !e ter% retire%ent use$ in Se"tion 34(3) o# t!e Ci+il Ser+nts A"t, 34
in"lu$es ;Co%-ulsor' Retire%ent; un$er t!e Go+ern%ent ser+nts (E##i"ien"' ? Dis"i-line)
Rules, 34.
>/? In "se o# +oluntr' retire%ent o# Go+ern%ent ser+nts t!e He$s o#
De-rt%ents re res-onsile #or ensurin* +eri#i"tion o# >uli#'in* ser+i"e ' t!e Au$it
&it!in one %ont! #ro% t!e $te o# re"ei-t o# --li"tion #or +oluntr' retire%ent #ter 6
'ers >uli#'in* ser+i"e. I# t!e >uli#'in* ser+i"e "o%es out to e less t!n 6 'ers, t!e
Go+ern%ent ser+nt &ill !+e to "ontinue in ser+i"e till !e "o%-letes t!t len*t! o# ser+i"e.
!e #"t o# t!e s!ort#ll in t!e >uli#'in* ser+i"e s!oul$ e -ointe$ out ' t!e He$ o# t!e
De-rt%ent to t!e Go+ern%ent ser+nt "on"erne$ e#ore t!e e-ir' o# t!e t!ree %ont!s
noti"e -erio$.
VFinn"e Di+ision O.M No F 5()2Re*.(:)/ $te$ 23234 re$ &it! Au$itor Generl letter No. 62A/:42::,
$te$ :26234.T

(+i) !e re>uests #or +oluntr' retire%ent on "o%-letion o# 6 'ers >uli#'in* ser+i"e

s!oul$ e su%itte$ to t!e "o%-etent ut!orities %entione$ elo&22

Ca#!+r$ +; O;;i"!r A'#*+ri#$ "+!#!# #+ a""!# r!@'!# ;+r r!#ir!!#

<263 n$ o+e. 0ri%e Minister.!e su %%r' # ter t! e - -ro+l ' t !e Mi nister

"on"erne$ is to e su%itte$ t!rou*! t!e Estlis!%ent Di+ision.

<23to6. Se"retr' o# t!e Ministr'/Di+ision, &!i"! $%inistrti+el'

"ontrols t!e "$re or $e-rt%ent to &!i"! t!e -ost elon*s.

<23:. He$o#De-rt%ent.

<2l to 3. He$ o# De-rt%ent or He$ o# O##i"e.

9.4 C+:i#i+ +; @'ali;$i !r/i"! >i? nless it e ot!er&ise -ro+i$e$ ' s-e"il rule or
"ontr"t, t!e ser+i"e o# n o##i"er e*ins to >uli#' #or -ension #ro% t!e $te !e tkes "!r*e
o# t!e o##i"e to &!i"! !e is #irst --ointe$.
VArti"le 5 o# t!e C.S.Rs s intro$u"e$ +i$es Finn"e Di+ision Note No DF. 3(3)2Re*. (:)/6 $te$ 3232
34T.

>ii? !e ser+i"e %ust e un$er Go+ern%ent. A Go+ern%ent ser+nt $oes not

>uli#' !is ser+i"e #or -ension unless !e is --ointe$ n$ !is $uties n$ -' re re*ulte$ '
t!e Go+ern%ent. (Arts. :3,:6 C.S.Rs)
>iii? !e e%-lo'%ent %ust e sustnti+e n$ -er%nent. (Arts :3,:5 C.S.Rs)
>i/? A Go+ern%ent ser+nt not e%-lo'e$ in sustnti+e -er%nent "-"it' &!o !s

ren$ere$
o# %ore
-ension t!n 'ers
or *rtuit' "ontinuous
e"lu$in* te%-orr'
roken -erio$s ser+i"e "ounts
o# ser+i"e, su"! ren$ere$
i# n', ser+i"e #or t!e -ur-ose
-re+iousl'.
e%-orr' n$ o##i"itin* ser+i"e o# less t!n #i+e 'ers i%%e$itel' #ollo&e$ '
"on#ir%tion is lso "ount #or -ension or *rtuit' s t!e "se %' e. (Art. 32A C.S.Rs)
>/? Onl' t!e ser+i"e -i$ #ro% t!e Generl Re+enues >uli#ies #or -ension. Forei*n
Ser+i"e lso "ounts #or -ension -ro+i$e$ t!e -ension "ontriution &s -i$ s re>uire$ un$er
t!e rules. !e e##e"ti+e ser+i"e ren$ere$ ' Go+ern%ent ser+nt in n utono%ous or se%i2
utono%ous o$', in -ost --oint%ent to &!i"! is, ' l&, re>uire$ to e %$e, n$ t!e
slr' o# &!i"! is re>uire$ to e #ie$ ' t!e Fe$erl Go+ern%ent or 0ro+in"il
Go+ern%ent is trete$ s e##e"ti+e ser+i"e ren$ere$ in -ost in Go+ern%ent ser+i"e.
VArti"les 5,5: CSRs. Finn"e Di+ision O.M No O<26/36/:2I%-2(l). $te$ 3233234:4T.

>/i? !e "ontinuous ser+i"e ren$ere$ ' "ontin*en"' -i$ st## -rior to t!eir ein*
rou*!t on t!e re*ulr estlis!%ent, #ro% 3st O"toer, 34, &ill "ount in #ull n$

"ontinuous ser+i"e e#ore t!t $te to "ount in !l# #or -ur-ose o# -ension.
VFinn"e Di+ision O. M. No. F2(36) Re*. :/6, $te$ 62234T.

>/ii? Ci+il e%-lo'ees &!o, -rior to t!eir "i+il e%-lo'%ent, !+e ren$ere$ &!ole ti%e
stis#"tor' -i$, enliste$ or "o%%issione$ ser+i"e in"lu$in* ser+i"e ren$ere$ s "$et in
Militr' rinin* S"!ool et&een t!e r$ Se-te%er, 344 n$ t!e 3st Mr"!, 34: in His
Mest'7s #or"es &!i"! $i$ not ern ser+i"e -ension n$ &!o !+e een --ointe$ in "i+il
-ensionle -ost on or e#ore t!e 35t! ul', 344 re llo&e$ to "ount t!e "o%-lete$ 'ers o#
su"! ser+i"e u- to %i%u% o# #i+e 'ers, #or t!e -ur-ose o# "i+il -ension.
VArti"le 2AA C.S.Rs Finn"e Di+ision Noti#i"tion No F. 6(5)2Rs ()/ $te$ 3236234T.

>/iii? All -erio$s o# le+e, ot!er t!n etror$inr' le+e, "ount s ser+i"e >uli#'in*
#or -ension. (Art. C.S.Rs)
>i(? !e -erio$ o# sus-ension #ollo&e$ ' reinstte%ent or su-ernnution "ount
to&r$s >uli#'in* ser+i"e #or -ension.
VFinn"e Di+ision O.M No F (3) Re* ()/ $te$ 626234 n$ CSR 32A noti#ie$ un$er
Finn"e Di+ision O.M. No. F. 36(5) Re*. (:)/4 $te$ 32332345T.

>(? In "se &!ere Go+ern%ent ser+nt is "o%-ulsor' retire$ #ollo&in* -erio$ o#

sus-ension or$ere$ un$er Go+ern%ent Ser+nts (E##i"ien"' n$ Dis"i-line) Rules, 34
-ension or *rtuit' is $%issile onl' #or t!e -erio$ o# ser+i"e ren$ere$ e"lu$in* t!e -erio$
o# sus-ension.
>(i? Resi*ntion o# t!e -uli" ser+i"e, $is%issl or re%o+l on ""ount o# %is"on$u"t,
insol+en"' or ine##i"ien"' or #ilure to -ss n e%intion entils #or#eiture o# -st ser+i"e.
Sue"t to n' or$er o# t!e 0resi$ent %$e on "o%-ssionte *roun$s Go+ern%ent ser+nt
&!o is re%o+e$ or $is%isse$ s!ll not e entitle$ to n' "o%-enstion -ension, *rtuit' or
ene#it ""ruin* #ro% Go+ern%ent "ontriution to "ontriutor' -ro+i$ent #un$. Resi*ntion
o# n --oint%ent to tke u- not!er --oint%ent in &!i"! t!e ser+i"e "ounts #or -ension is
not resi*ntion o# t!e -uli" ser+i"e #or t!e -ur-ose o# -ension. (Art. 35 C.S.Rs)
>(ii? An' interru-tion in t!e ser+i"e o# n o##i"er entils #or#eiture o# !is -st
ser+i"e. !e ut!orise$ le+e o# sen"e, sus-ension i%%e$itel' #ollo&e$ ' reinstte%ent
n$ ti%e o""u-ie$ in trnsit #ro% one --oint%ent to not!er re not trete$ s interru-tion
#or t!e -ur-ose o# >uli#'in* ser+i"e. (Art. 6 C.S.Rs)
>(iii? !e ut!orit' t!t sn"tions t!e -ension %' "o%%ute retros-e"ti+el'
-erio$s o# sen"e &it!out le+e into etror$inr' le+e. VArt. 63 C. S. Rs n$ F. Rs 5()T
9.5 C+:+a#i+ +; i#!rr'#i+ a: :!;i"i!"i!. >i? -on su"! "on$itions s it %'
t!ink #it in e"! "se to i%-ose, t!e ut!orit' "o%-etent to #ill t!e --oint%ent !el$ '
Go+ern%ent ser+nt t t!e ti%e "on$ontion is --lie$ #or, &!ere !e to +"te t!t
--oint%ent, %' "on$one ll interru-tions in !is ser+i"e, -ro+i$e$ su"! interru-tion is not
$ue to n' #ult or &il#ul "t o# t!e Go+ern%ent ser+nt, like unut!orise$ sen"e,
resi*ntion or re%o+l #ro% ser+i"e. !is -o&er, !o&e+er, "nnot e eer"ise$ to "on$one
reks in te%-orr' n$ o##i"itin* ser+i"e s-e"i#i"ll' e"lu$e$ #ro% t!e "te*or' o#
>uli#'in* ser+i"e un$er Arti"le 32A C. S. Rs. Interru-tions $ue to re%o+l on ""ount o#
re$u"tion n$ retren"!%ent o# -ost s!oul$ e $ee%e$ to !+e een "on$one$. VArt 66 C.
S. Rs re$ &it! Finn"e Di+ision O.M No. F. (3) Re* (:)/ $te$ 626234T.
>ii? A $e#i"ien"' o# -erio$ not e"ee$in* si %ont!s in t!e >uli#'in* ser+i"e o#
Go+ern%ent ser+nt s!ll e $ee%e$ to !+e een "on$one$ uto%ti" ll'. !e ut!orit'
"o%-etent to sn"tion -ension %' "on$one $e#i"ien"' o# %ore t!n si %ont!s ut less
t!n 'er, sue"t to t!e #ollo&in* "on$itions
>a? t!e Go+ern%ent ser+nt !s $ie$ &!ile in ser+i"e or !s retire$ un$er
"ir"u%stn"es e'on$ !is "ontrol, su"! s on in+li$tion or olition o# !is -ost, n$ &oul$
!+e "o%-lete$ not!er 'er o# >uli#'in* ser+i"e1 i# !e !$ not $ie$ or retire$.
>&? t!e ser+i"e ren$ere$ ' !i% !$ een %eritorious,
>iii? A $e#i"ien"' o# #ull one 'er or %ore "nnot e "on$one$.
>i/? !ese -ro+isions &ill not --l' to Go+ern%ent Ser+nts &!o !+e ren$ere$
less t!n #i+e 'ers "ontinuous ser+i"e.
VFinn"e Di+ision O.M. No.O<26/36/:2l%- (I) $te$ 3525234:: n$ F3 () Re*. (36)/5 $te$ 622345T.

EMOLUMENTS REC)ONED FOR PENSION6

9.7 !e ter% ;E%olu%ents; %ens t!e e%olu%ents &!i"! Go+ern%ent ser+nt &s
re"ei+in* i%%e$itel' e#ore !is retire%ent n$ in"lu$es2
>i? 0' s $e#ine$ in FR 4(63) () (i)
>ii? 0ersonl - '.
>iii? e"!ni"l -'.
13
>i/? S-e"il -' o# ll t'-es n$ nture.
3
VFinn"e Di+ision O. M. No. F. ()2Re*. (:)/, $te$ 52362346T.
 14
>/? Derness Allo&n"e.

15
>/i? In"re%ents ""rue$ $urin* L.0.R.
>/ii? In$ee$ -' (Noti#i"tion No. F. 36(6)/Re*. 3:/5 $te$ 3232345).
>/iii? Senior 0ost Allo&n"e V&ill --l' to o##i"ers &!o retire on or #ter 32234
+i$e Finn"e Di+ision O.M. No F. :(6) Re*. (:)/, $te$ 32234T.

>i(? An' ot!er $$ition to -' &!i"! %' s-e"i#i"ll' e $e"lre$ ' 0resi$ent s
e%olu%ents re"konin* #or -ension.
VFinn"e Di+ision O. M. No. F. ()2Re*. (:)/, $te$ 52362346T.

>(? !e e%olu%ents or -' $r&n ' Go+ern%ent ser+nt &!o is trns#erre$ on

#orei*n ser+i"e in n utono%ous or se%iutono%ous o$', in -ost --oint%ent to &!i"! is
' l&, re>uire$ to e %$e n$ t!e slr' &!i"! is re>uire$ to e #ie$, ' t!e Fe$erl
Go+ern%ent or 0ro+in"il Go+ern%ent re trete$ s e%olu%ents or -' $r&n in -ost in
Go+ern%ent ser+i"e. VArt.5: C.S.Rs, Finn"e Di+ision Noti#i"tion No F. () Rs/:5
$te$ 232343T.
>(i? For t!e -ur-oses o# "l"ultion o# e%olu%ents in res-e"t o# "i+il ser+nts
-oste$ ro$ $urin* t!e -erio$ o# lst t!ree 'ers or -ortion t!ereo# t!e Derness
Allo&n"e n$ Senior 0ost Allo&n"e, &!i"! t!e' &oul$ !+e $r&n in 0kistn, ut #or
t!eir -ostin* ro$ s!oul$ e tken into ""ount n$ in"lu$e$ in t!e ter% e%olu%ents on
notionl sis.
VFinn"e Di+ision O.M No F :(3) Re*. 3/. $te$ 332234 n$ F.: (6)2Re*. (:)/, $te$ 2234T.

9.9 A/!ra! E+l'!#.>i? !e ter% 7+er*e e%olu%ents7 %ens t!e +er*e

"l"ulte$ u-on t!e lst 36 %ont!s o# ser+i"e. Ho&e+er, i# t!e -' o# Go+ern%ent ser+nt
!s een re$u"e$ ot!er&ise t!n s -enlt' un$er t!e Go+ern%ent Ser+nts (E##i"ien"' n$
Dis"i-line) Rules +er*e #or t!e -ur-ose o# -ension %', t t!e o-tion o# t!e -ensioner, e
"l"ulte$ on t!e sis o# t!e e%olu%ents $r&n or &!i"! &oul$ !+e een $r&n, $urin*
t!e lst 'ers o# ser+i"e VArt. 5 C.S.R. re$ &it! Finn"e Di+ision O.M. No. :(4)2Re*.
(:)/5 $te$ 3262344 n$ 3:2:2344T
>ii? I# $urin* t!e lst t&el+e %ont!s or t!ree 'ers o# !is ser+i"e Go+ern%ent
ser+nt !s een sent #ro% $ut' on le+e &it! llo&n"e, or !+in* een sus-en$e$, !s
een reinstte$ &it!out #or#eiture o# ser+i"e, !is e%olu%ents, #or t!e -ur-ose o# s"ertinin*
t!e +er*e, s!oul$ e tken into ""ount t &!t t!e' &oul$ !+e een !$ !e not een
sent #ro% $ut' or sus-en$e$. I# $urin* t!e lst t&el+e %ont!s or t!ree 'ers o# !is ser+i"e,
Go+ern%ent ser+nt !s een sent #ro% $ut' on le+e &it!out llo&n"e (not "ountin*
#or -ension) or t!ere &s sus-ension &it!out reinstte%ent t!e -erio$ so -sse$ s!oul$ e
$isre*r$e$ in t!e "l"ultion o# t!e +er*e n$ e>ul -erio$ e#ore t!e t&el+e %ont!s or
t!ree 'ers in"lu$e$. (Art. 5 CSRs)
>iii? I# $urin* t!e lst t&el+e %ont!s or t!ree 'ers o# !is ser+i"e n o##i"er7s -'
!s een re#ie$ s result o# re+ision or u-*r$tion o# t!e s"le o# t!e -ost !el$ ' !i%

3:
VFinn"e Di+ision O. M. No. F. ()2Re*. (:)/, $te$ 52362346T.
3
VFinn"e Di+ision O. M. No. F. ()2Re*. (:)/, $te$ 52362346T.
&it! retros-e"ti+e e##e"t, ut rrers !+e not een llo&e$ nor re"o+eries %$e in res-e"t o#
t!e -st -erio$, !is e%olu%ents #or t!e -ur-ose o# "l"ultin* t!e +er*e, s!oul$ e tken,
s &!t t!e' &oul$ !+e een i# t!e rrers &oul$ not !+e een $isllo&e$ or t!e re"o+eries
&oul$ !+e een %$e. VArt. 52I2A o# C. S. Rs +i$e Finn"e Di+ision O.M. No F () Re*
(:)/, $te$ 52362346T
AMOUNT OF PENSION6
9.1= >a ? !e %ount o# -ension t!t %' e *rnte$ to Go+ern%ent ser+nt is
$eter%ine$ ' t!e len*t! o# ser+i"e.Fr"tions o# 'er re not tken into ""ount in t!e
"l"ultion o# n' -ension $%issile to Go+ern%ent ser+nt. !e #ull -ension $%issile
un$er t!e rules is not *i+en s %tter o# "ourse. !e ser+i"e ren$ere$ s!oul$ e rell'
--ro+e$. I# t!e ser+i"e !s not een t!orou*!l' stis#"tor', t!e ut!orit' sn"tionin* t!e
-ension s!oul$ %ke su"! re$u"tion in t!e %ount s it t!inks -ro-er. VArt. C.S.RsT
=Note23 !e %ount o# n' -ension s!ll not e re$u"e$ un$er t!is Arti"le
&it!out ##or$in* to t!e -erson entitle$ to it, ' %ens o# noti"e in &ritin*
n o--ortunit' to s!o& "use *inst t!e -ro-ose$ re$u"tion.;
VbNo F 3 () Re* (:)/3c Finn"e Di+ision Noti#i"tion No S.R.O. 56 (8)/6 $te$ 22346T

=Note26 A Go+ern%ent ser+nt "o%-ulsor' retire$ un$er t!e Go+ern%ent

Ser+nts (E##i"ien"' n$ Dis"i-line) Rules, 34, s!ll e entitle$ to -ension
or *rtuit' s $%issile un$er nor%l rules n$ t!e "erti#i"te o# 7t!orou*!l'
stis#"tor' ser+i"e7 is not re>uire$ in !is "se.;

VFinn"e Di+ision Noti#i"tion No F. l(63)2Re*. (:)/5 $te$ 3232I453T

>&?I# Go+ern%ent ser+nt e%-lo'e$ in sustnti+e n$ -er%nent "-"it' in
-ensionle ser+i"e retires or is sele"te$ #or $is"!r*e o&in* to t!e olition o# !is
-er%nent -ost #ter "o%-letin* >uli#'in* ser+i"e o# 'ers ut less t!n 3 'ers, !e %'
e *rnte$ *rtuit' not e"ee$in* one %ont! e%olu%ents #or e"! "o%-lete$ 'er o#
>uli#'in* ser+i"e. I# su"! Go+ern%ent ser+nt !s "o%-lete$ >uli#'in* ser+i"e o# 3
'ers or %ore t t!e ti%e o# !is retire%ent or $is"!r*e, s t!e "se %' e, !e %' e
*rnte$ t!e or$inr' -ension.
>"?e%-orr' Go+ern%ent ser+nts &!o retire #ro% ser+i"e in t!e usul "ourse,
i.e., on ttinin* t!e *e o# su-ernnution or on ein* $e"lre$ in"-"itte$ #or #urt!er
ser+i"e or &!o ele"t to retire #ter "o%-letion o# 6 'ers >uli#'in* ser+i"e, re trete$ t
-r &it! -er%nent Go+ern%ent ser+nts n$ s su"! re entitle$ to *rtuit' or -ension s
t!e "se %' e in ""or$n"e &it! () o+e. I#, !o&e+er, te%-orr' Go+ern%ent ser+nt

is $is"!r*e$
"n$i$te !e is#ro% ser+i"e
entitle$ o&in*
to n to t!e-ension
or$inr' olition
on o# !is -ost oro#re-l"e%ent
"o%-letion ' 7>uli#ie$7
>uli#'in* ser+i"e o# 6
'ers or %ore n$ to *rtuit' not e"ee$in* one %ont!7s e%olu%ents #or e"! "o%-lete$
'er o# >uli#'in* ser+i"e sue"t to %i%u% o# Rs. , on "o%-letion o# 3 'ers ut
less t!n 6 'ers >uli#'in* ser+i"e. No *rtuit' or -ension is $%issile to su"! te%-orr'
Go+ern%ent ser+nts, &!o t t!e ti%e o# $is"!r*e !+e ren$ere$ ser+i"e o# less t!n 3
'ers.
VFinn"e Di+ision O.M No O<26/36/:2l%- (I), $te$ 3525234::, n$ Finn"e Di+ision No F. 5(3)2R:/:5
$te$ 6233234:5 ? F. (3) (Re*.2:) $te$ 62332345T.
 >:? !e %ount o# -ension o# Go+ern%ent ser+nt &!o !s t!e ri*!t to retire on
retirin* -ension s!oul$ not e less t!n t!e %ount to &!i"! !e &oul$ !+e een entitle$ i#
!e !$ eer"ise$ t!is ri*!t, not&it!stn$in* t!e #"t t!t t!e e%olu%ents %' e re$u"e$ '
reson o# !is --oint%ent to not!er -ost "rr'in* lo&er -', ot!er&ise t!n s -enlt'.
VFinn"e Di+ision No O<26/36/:2l%- (I), 0t. $te$ 652234T.

RATES AND SCALE OF PENSION6

9.11 >i? 0ension is "l"ulte$ t t!e rte o# W o# +er*e e%olu%ent7s on "o%-letion

o# 'ers >uli#'in* ser+i"e. 9!ere >uli#'in* ser+i"e is less t!n 'ers ut not less t!n
3 'ers -ro-ortionte re$u"tion in -er"ent*e is %$e. In "se o# e%-lo'ees oinin* ser+i"e
on 322345: or lter t!e -ension &ill e "l"ulte$ on t!e sis o# 7E%olu%ents7. !e eistin*
e%-lo'ees retirin* on or #ter 322345: !+e o-tion to *et t!eir -ension "l"ulte$ on t!e
sis o# 7E%olu%ents7 -ro+i$e$ t!e -ost !el$ ' t!e% &s on re*ulr sis. I# n' su"!
e%-lo'ee &s in re"ei-t o# s-e"il -' #or !ol$in* "urrent "!r*e o# !i*!er -ost or #ull
$$itionl "!r*e o# n e>ui+lent -ost, t!e s-e"il -' &ill e $i+i$e$ ' t&el+e %ont!s in
ter%s o# CSRs 5:. !is +er*e &ill e $$e$ to t!e e%olu%ents. !e -ension tle
re*ultin* ll t!e #our -ensions n%el' Co%-enstion 0ension, Su-ernnution 0ension,
In+li$ 0ension n$ Retirin* 0ension is s un$er2

C+l!#!: $!ar +; @'ali;$i !r/i"! S"al! +; !i+ !(r!!: a ;ra"#i+ +;

a/!ra! !+l'!#!+l'!#

3 /

33 /

36 5/

3 43/

3 45/

3 3/

3: 336/

3 334/

35 36:/

34 3/

6 3/

63 3/

66 3/
 6 3:3/

6 3:5/

6 3/

6: 356/

6 354/
65 34:/

64 6/

n$
o+e 63/

Note. 3. In "l"ultin* -ension or restorin* "o%%entte$ -ortion t!ere o#

#r"tion o# ru-ee, &!i"! is less t!n #i#t' -iss is i*nore$ n$ t!t o# #i#t'
-is n$ %ore &ill "ount s one Ru-ee.
VFinn"e Di+ision O.M No F. 33(3) Re*2:/5 $te$ 322345: n$ No. F. 3() Re*. (:)/5: $te$ 322345:T.

6. !e Ci+il ser+nt retirin* on or #ter 322345: &oul$ e llo&e$ ene#it in

-ension to t!e etent o# 6W o# !is *ross -ension #or e"! etr 'er o# ser+i"e
ren$ere$ ' !i% e'on$ 'ers o# >uli#'in* ser+i"e sue"t to %i%u%
o# 3W o# !is *ross -ension.
VFinn"e Di+ision O. M. No. F. 33(6) Re*. (:)/5: $te$ 322345:T,

>ii? I# #or -ensioner &it! >uli#'in* ser+i"e o# 'ers or %ore t!e %ount o#
-ension "l"ulte$ un$er su2-r (i) #lls s!ort o# t!e %ount o# -ension (in"lusi+e o#
$erness in"reses) t!t &oul$ !+e een $%issile un$er t!e eistin* rules, or e"ee$s it '
less t!n Rs. , t!e %ount un$er t!e re+ise$ #or%ul e so in"rese$ s to %ke su"!
$i##eren"e one o# Rs. . 9!ere >uli#'in* ser+i"e is less t!n 'ers ut not less t!n 3
'ers -ro-ortionte re$u"tion t t!e rte o# Rs. 3. #or e"! 'er s!ort o# 'ers s!oul$ e
%$e &!ile &orkin* out t!e %ount o# %ini%u% in"rese %entione$ o+e. !e +rious
$!o" i"reses sn"tione$ #ro% ti%e to ti%e &ere s un$er2

Ma(i' Da#!+;!;;!"#

(i) A$ !o" i"reses 3W Rs.

32:234
u-to Rs. .

(ii) Derness In"rese 3W Rs.

325234
u-to Rs. .

(iii)S-e"ilDerness3W Rs.3 52:234

(i+)A$$itionlIn"rese3W Rs.6 2234

 >iii? !e -ension o# -ersons retirin* on or #ter 326234 is to e "l"ulte$ in
ter%s o# su2-r (i) or (ii) in$e-en$entl' in or$er to $eter%ine &!i"! o# t!e t&o is ene#i"il
to t!e -ensionser.
>i/? !e ter% e%olu%ents[ i.e. -ensionle -' &ill lso in"lu$e $erness
llo&n"es sn"tione$ #ro% ti%e to ti%e #or -ur-ose o# "l"ultion un$er su2-r (i).
>/? On t!e -ensions sn"tione$ un$er t!ese or$ers su"! $erness in"reses in
-ensions &oul$ not e $%issile s &ere sn"tione$ e#ore 3st Ferur', 34.

>/i? Co%%uttion is not sue"t to %e$i"l "erti#i"te i# it is ske$ #or &it!in one
'er o# t!e $te o# retire%ent. !is is not --li"le to "ses o# in+li$ -ension.
>/ii? No *ross -ension o# retire$ Go+ern%ent e%-lo'ee &oul$ e less t!n
Rs. 0.M. &.e.#. 3st ul', 3455 t!e ter% =*ross -ension\ &oul$ %en *ross -ension e#ore
"o%%uttion n$/or surren$er o# 3/ t! t!ereo# -lus n' $erness/$ !o" in"rese n$
in$etions sn"tione$ #ro% ti%e to ti%e.Si%ilrl' t!e F%il' 0ension &oul$ not e less
t!n Rs. 3 0.M..!e F%il' 0ension &oul$ %en -ension -lus $erness/$ !o" in"reses
n$ in$etions llo&e$ #ro% ti%e to ti%e.
VFinn"e Di+ision O.M No F 4(36)2Re* (:)/55(A) o# 3st ul', 3455T

FAMILY PENSION6
9.12 >i? In t!e "se o# $et! o# "i+il ser+nt &!ile in ser+i"e *rtuit' in lieu o# one
#ourt! o# t!e *ross -ension &ill e llo&e$. !e rte o# *rtuit' s #ro% 322345: &oul$ e
$eter%ine$ on t!e sis o# *e net irt!$' o# t!e $e"ese$ "i+il ser+nt in ""or$n"e &it!
t!e ne& Co%%uttion le. In $$ition, #%il' -ension &ill e $%issile t W o# t!e
*ross -ension to t!e &i$o& #or !er li#e or till !er re%rri* e. In t!e "se o# $et! o# &i$o&
t!e #%il' -ension &ill e $%issile to t!e sons, i# n', until t!e' ttin t!e *e o# 63 'ers
n$ t!e un%rrie$ $u*!ters i# n', until t!e' re %rrie$ or ttin t!e *e o# 63 'ers,
&!i"!e+er is erlier.!e entitle%ent o# #%il' -ension to t!e eli*ile %e%ers o# #%il'
ot!er t!n &i$o& &ill e #or -erio$ o# ten 'ers or un e-ire$ -erio$ o# ten 'ers.
VFinn"e Di+ision O.M No F 36(3) Re* (:)/56 (A) $te$ 35252345 n$ O.M No F. 3() Re* (:) (ii) $te$ 32
2 345:T

(ii) In t!e "se o# $et! o# -ensioner #ter retire%ent #%il' -ension t W o#

t!e -ension (net, or *ross, s t!e "se %' e), &ill e $%issile to t!e &i$o& or sons or
$u*!ters s in (i) o+e.
PENSION-CUM-GRATUITY SCEME 19306

9.1% In ""or$n"e
o# -ension/*rtuit' or ot!&it! t!e -ro+isions
is re*ulte$ o# 0ension2"u%2Grtuit'
s un$er 2 S"!e%e, t!e -'%ent

>i? A Go+ern%ent ser+nt &!o !s ren$ere$ #i+e 'ers >uli#'in* ser+i"e or %ore
ut less t!n ten 'ers >uli#'in* ser+i"e %' e *rnte$ *rtuit' not e"ee$in* one
%ont![s e%olu%ents #or e"! "o%-lete$ 'er o# >uli#'in* ser+i"e. In "se o# in+li$tion
n$ $et! t!e rte &ill e 323/6 %ont![s -' #or e"! "o%-lete$ 'er o# ser+i"e. !is %ount
&ill e -i$ to !i% t t!e ti%e o# !is retire%ent or to !is #%il' in t!e e+ent o# !is $et!
&!ile in ser+i"e. In t!is "se no -ension is $%issile.
 >ii? In "se Go+ern%ent ser+nt $ies e#ore !is retire%ent, !is -ension is
"l"ulte$, s i# !e retire$ on in+li$ -ension on t!e $te #ollo&in* t!e $' o# !is $et!, n$
!is #%il' &ill e -i$ t!e *rtuit' "l"ulte$ on t!e sis o# t!e #or%ul t 0r 4.36 o+e.
In $$ition t!e #%il' &ill lso e entitle$ to %ont!l' F%il' 0ension t W o# t!e #ull
%ount o# -ension. !e &i$o& &ill e entitle$ to t!e #%il' -ension #or t!e li#e or till !er
re%rri*e. In t!e "se o# $et! o# &i$o&, t!e #%il' -ension &ill e $%issile to t!e sons,
i# n', until t!e' ttin t!e *e o# 63 'ers n$ t!e un%rrie$ $u*!ters i# n', until t!e' re
%rrie$ or ttin t!e *e o# 63 'ers, &!i"!e+er is erlier #or -erio$ o# ten 'ers or un

e-ire$ -erio$ o# ten 'ers.

VFinn"e Di+ision O.M No F. 36(3) Re* (:)/56(A), $te$ 35252345T

>iii? 9!ere -ensioner $ies #ter !is retire%ent #%il' -ension t t!e rte o# W
o# t!e -ension (net or *ross), s t!e "se %' e &ill e -i$ to t!e &i$o& or sons or
$u*!ters s in (ii) o+e.
>i/? !e "o%%uttion &ill e llo&e$ u-to 3/6 o# t!e #ull -ension
>/? !e #%il' #or t!e -ur-ose o# -'%ent o# $et!2"u%2retire%ent
*rtuit'/-ension in"lu$es t!e #ollo&in* reltions o# t!e Go+ern%ent ser+nt 2
>a? 9i#e or &i+es in t!e "se o# %le Go+ern%ent ser+nt. (nless t!ere is
u$i"il se-rtion &i#e "ontinues to e %e%er o# t!e Go+ern%ent ser+nt7s #%il'
irres-e"ti+e o# t!e #"t &!et!er s!e is li+in* &it! !i% or not).
>&? Husn$ in t!e "se o# #e%le Go+ern%ent ser+nt (A #e%le
Go+ern%ent ser+nt "n e"lu$e !er !usn$ #ro% ein* %e%er o# !er #%il'). He &ill
e entitle$ to t!e F%il' 0ension onl' #or ten 'ers.
>"? Le*iti%te "!il$ren o# t!e Go+ern%ent ser+nt.
>:? 9i$o& or &i$o&s n$ "!il$ren or $e"ese$ son o# Go+ern%ent ser+nt.
9.10 On "o%-letion o# #i+e 'ers >uli#'in* ser+i"e ' !i% e+er' Go+ern%ent ser+nt
s!oul$ %ke no%intion in For% ;A7 or 7<7 "on#errin* on one or %ore -ersons t!e ri*!t to
re"ei+e t!e *rtuit' in t!e e+ent o# !is $et!. I# t!e no%intion is in res-e"t o# %ore t!n one
-erson t!en t!eir relti+e s!res s!oul$ lso e s-e"i#ie$. !e no%intion "n e "n"elle$ or
"!n*e$ t n' ti%e. !e no%intion s!oul$ e sent to t!e u$it o##i"er in res-e"t o# t!e
e%-lo'ees o# <0S 3: n$ o+e n$ to t!e He$ o# O##i"e in res-e"t o# o##i"ils[ u-to
<0S 3:.
9.13 9!en t!e %ount o# *rtuit' e"o%es -'le to t!e #%il' o# t!e Go+ern%ent

ser+nt, t!e -'%ent is %$e ""or$in* to t!e #ollo&in* -ro"e$ure 2

>a? !e %ount o# *rtuit' is -i$ to t!e no%inee or t!e no%inees in ""or$n"e
&it! t!e s-e"i#ie$ s!re.
>&? 9!ere +li$ no%intion &s not in eisten"e or t!e #ull %ount &s not
"o+ere$ ' t!e no%intion, t!e %ount o# *rtuit' &ill e -i$ in e>ul s!res to t!e
%e%ers o# t!e #%il' &it! t!e e"e-tion o# sons, un%rrie$ $u*!ters, *rn$sons n$ *rn$
$u*!ters &!o !+e ttine$ t!e *e o# 63 'ers n$ %rrie$ $u*!ters n$ *rn$2$u*!ters
&!ose !usn$s re li+e. !e s!re o# t!e &i$o&/ &i$o&s n$ "!il$ren o# $e"ese$ son
&ill, !o&e+er, e li%ite$ to t!t s &oul$ !+e een $%issile to t!e son, !$ !e not $ie$.
 9.14 In "ses &!ere Go+ern%ent ser+nt $oes not le+e n' #%il' s %entione$
o+e, t!e *rtuit' &ill e -i$ in e>ul s!res to !is rot!ers n$ un%rrie$ sisters elo&
t!e *e o# 63 'ers, &i$o&e$ sisters, #t!er n$ %ot!er.No Grtuit' is, !o&e+er, -'le t
ll i# *o+ern%ent ser+nt $oes not le+e n' #%il' or eli*ile $e-en$ent relti+es s
s-e"i#ie$ o+e.
9.15 >i? !e #%il' -ension, in t!e e+ent o# $et! o# Go+ern%ent ser+nt, &ill e
-'le to t!e %e%ers o# !is #%il' or to !is $e-en$ent relti+es in t!e #ollo&in* or$er, i. e.
t!e title &ill -ss #ro% one to t!e net in t!e e+ent o# #or%er !+in* $ie$ or e"%e
ot!er&ise ineli*ile 2
>a? 9i$o& o# t!e $e"ese$, i# !e &s %le Go+ern%ent ser+nt or to t!e
!usn$ o# $e"ese$, i# s!e &s #e%le. I# t!e Go+ern%ent ser+nt !$ %ore t!n one &i#e,
ut t!e totl nu%er o# sur+i+in* &i$o&s n$ "!il$ren $oes not e"ee$ #our, t!e -ension is
$i+i$e$ in e>ul s!res %on* t!e &i$o&s n$ "!il$ren (e"lu$in* sons n$,$u*!ters o+e
t!e *e o# 63 'ers n$ t!e %rrie$ $u*!ters)1 &!ere t!e nu%er o# sur+i+in* &i$o&s n$
"!il$ren is %ore t!n #our1 t!e -ension &ill e $i+i$e$ in su"! &' t!t e"! sur+i+in*
&i$o& s!oul$ *et 3/t! o# -ension n$ t!e ln"e i# n', &ill e $i+i$e$ e>ull' %on*st
t!e sur+i+in* "!il$ren (e"lu$in* t!e sons o+e t!e *e o# 63 'ers n$ %rrie$ $u*!ters).
>&? El$est sur+i+in* son u-to t!e *e o# 63 'ers.
>"? El$est sur+i+in* un%rrie$ $u*!ter till !er %rri*e1 i# t!e el$est
$u*!ter %rries or $ies t!e net el$est $u*!ter till !er %rri*eT.

>:? El$est &i$o&e$ $u*!ter.

>!? El$est &i$o& o# $e"ese$ son o# t!e Go+ern%ent ser+nt.
>;? El$est sur+i+in* son u-to t!e *e o# 63 'ers o# $e"ese$ son o# t!e
Go+ern%ent ser+nt.
>? El$est sur+i+in* un%rrie$ $u*!ter u-to t!e *e o# 63 'ers o#
$e"ese$ son o# t!e Go+ern%ent ser+nt.
>*? El$est &i$o&e$ $u*!ter o# $e"ese$ son o# t!e Go+ern%ent ser+nt.
>ii? I# t!e -ension &s not -'le to n' %e%er o# #%il' s $etile$ o+e, it is
-'le in t!e #ollo&in* or$er2
Ft!er, %ot!er, el$est sur+i+in* rot!er u-to t!e *e o# 63 'ers, el$est sur+i+in*
un%rrie$ sister u-to t!e *e o# 63 'ers n$ el$est sur+i+in* &i$o&e$ sister

-erson &s>iii? !e -ension

$e-en$ent on t!eto $e"ese$
t!e o+eGo+ern%ent
-ersons &ill ser+nt
e -'le i# it is -ro+e$
#or su--ort. t!t su"!
!e -ension &ill
"ese to e -'le s soon s #e%le *ets %rrie$ or re%rrie$ or rot!er1 un%rrie$
sister ttins 63 'ers o# *e.
>i/? !e -ension &ill e -'le to one %e%er t ti%e. 9!en it is not, -'le
to !i%/!er on ""ount o# !is/!er $et! or $ue to t!e resons s stte$ o+e, t!e -ension &ill
e -i$ to t!e net "li%nt in t!e or$er o# eli*iilit'.
>/? 9!ere *rtuit'/-ension is -'le to %inor or %inors -'%ent is %$e to t!e
re*ulrl' --ointe$ Mn*er or Gur$in. 9!ere t!ere is no *ur$in, t!e sn"tionin*
ut!orit' %' llo& t!e -'%ent to t!eir %ot!er. In "se t!e %ot!er is not li+e or &s
u$i"ill' se-rte$ #ro% t!e Go+ern%ent ser+nt in !is li#e ti%e, t!e sn"tionin* ut!orit'
%' no%inte n' suitle -erson to e t!e *ur$in #or t!e -ur-ose. For #e%le
Go+ern%ent ser+nt, t!e -'%ent "n e %$e to t!e #t!er o# %inor "!il$ren.
>/i? I# n e%-lo'ee re%ins %issin* or un!er$ o# #or -erio$ o# se+en 'ers to
t!e stis#"tion o# t!e De-rt%ent "on"erne$, #%il' -ension %' e llo&e$ to !is !eirs s
-ro+i$e$ in t!e rules.VMinistr' o# Finn"e O.M No (3) Re*. :/5 $te$ 22345.T
NOMINATION FOR DEAT-CUM-RETIREMENT GRATUITY
FORM A
9.17
W*! #*! G+/!r!# !r/a# *a ;ail$ a: 8i*! #+ +ia#! +! !&!r #*!r!+;.
I !ere' no%inte t!e -erson %entione$ elo&, &!o is %e%er o# %' #%il' n$
"on#er on !i% t!e ri*!t to re"ei+e n' *rtuit' t!t %' e sn"tione$ ' t!e Go+ern%ent in
t!e e+ent o# %' $et! &!ile in ser+i"e n$ t!e ri*!t to re"ei+e on %' $et! n' *rtuit'
&!i"! !+in* e"o%e $%issile to %e on retire%ent %' re%in un-i$ t %' $et!

Na! a: R!la#i+*i 8i#* A! C+#i!"i! + Na! a:

a::r! +; +i!! #*! *a!i +; r!la#i+*i +; #*!
+i!! 8*i"* #*! !r+ i; a$ #+
+ia#i+ *all 8*+ #*! ri*#
&!"+! i/ali: "+;!rr!: + #*!
+i!! *all a
i #*! !/!# +; #*!
+i!! r!-
:!"!ai #*!
G+/!r!#
!r/a#

Dte$ t!is........................................$' o#...............................................................................34

taaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa.
9itnesses to si*nture
3................................................................
6................................................................
Si*nture o# Go+ern%ent ser+nt
22222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222
(o e #ille$ ' t!e He$ o# o##i"e in t!e "se o# <2l to <23 Go+ern%ent ser+nt.)
No%intion '...................................... Si*nture o# He$ o# O##i"e
Desi*ntion........................................... Desi*ntionaaaaaaaaaa
O##i"e.................................................. Dteaaaaaaaaaaaa...

F+r B
W*! #*! G+/!r!# !r/a# *a a ;ail$ a: 8i*! #+ +ia#! +r! #*a +!
!&!r #*!r!+;
I !ere' no%inte t!e -ersons %entione$ elo&, &!o re %e%ers o# %' #%il', n$
"on#er on t!e% t!e ri*!t to re"ei+e, to t!e etent s-e"i#ie$ elo&, n' *rtuit' t!t %' e
sn"tione$ ' t!e Go+ern%ent in t!ee+ent o# %' $et! &!ile in ser+i"e n$ t!e ri*!t to
re"ei+e on %' $et!, to t!e etent s-e"i#ie$ elo&, n' *rtuit' &!i"! !+in* e"o%e
$%issile to %e on retire%ent %' re%in un-i$ t %' $et!
17
Na!>? a: R!la#i+*i A! A+'# C+#i!"i! Na!, a::r!,
a::r!>!? 8i#* +; *ar! + #*! r!la#i+*i +;
G+/!r!# +; *a!i +; !r+ i; a$, #+
+;
!r/a# ra#'i#$ 8*i"* #*! 8*+ #*! ri*#
+i!!>?
a$a&l! +ia#i+ "+;!rr!: + #*!
#+ !a"* *all &!"+! +i!! *all a
i/ali:. i #*! !/!# +; #*!
+i!! r!:!"!ai
#*!G+/!r!#
!r/a#

N.<22!e Go+ern%ent ser+nt s!oul$ $r& lines "ross t!e lnk s-"e elo& t!e lst entr'
to -re+ent t!e insertion o# n' n%e #ter !e !s si*ne$.

35
Note. 2!is "olu%n s!oul$ e #ille$ in so s to "o+er t!e &!ole %ount o# t!e *rtuit'
Dte$ t!is..............................................$' o#.........................................................................34
taaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa..
9itnesses to si*nture
3aaaaaaaaaa................
6aaaaaaaaaaaaaa Si*nture o# Go+ern%ent ser+nt
22222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222

(o e #ille$ in ' t!e He$ o# o##i"e in t!e "se o# <2l to <23 Go+ern%ent ser+nts)

No%intion '.............................................. Si*nture o# He$ o# O##i"e

Desi*ntion................................................... Desi*ntion............................................
O##i"e............................................................ Dte........................................................
Dte......................................
INDE<ATION OF PENSION6
9.2= !e -ensions o# ll t!e "i+il -ensioners o# t!e Fe$erl Go+ern%ent re to e
in$ee$ in reltion to t!e "ost o# li+in* t t!e rles s-e"i#ie$ #ro% ti%e to ti%e. !e
"on"ession &oul$ e $%issile to ll t!e eistin* -ensioners &. e. . 3st ul', 345 n$ to ll
-ensioners retirin* on or lter t!t $le. !e -ension $%issile t n' ti%e &ill e t!e
-ension $ue un$er t!e nor%l rules %ulti-lie$ ' t!e in$e --li"le #ro% ti%e to ti%e.
9.21 For t!e -ur-ose o# in$etion t!e ter% -ension &oul $ %en *ross7 -ensi on, i. e.
-ension e#ore "o%%uttion n$/or surren$ere$ o# one #ourt! t!ereo# in"lu$in* n'
$erness/$ !o" in"reses in -ension sn"tione$ #ro% ti%e to ti%e.
VFinn"e Di+ision O.M No F. 33(3) Re*. (:)5 $te$ 6:2:2345 n$ F 33(3)2Re* (:)/5:(A) $te$ l22345:T

COMMUTATION OF PENSION6
9.22 A Go+ern%ent ser+nt is entitle$ to "o%%ute #or lu%- -'%ent n' -ortion, not
e"ee$in* 3/6 o# -ension e"lu$in* t!e in$ee$ %ount o# -ension &!i"! !s een or %' e
*rnte$ to !i%.
9.2% !e --li"tion #or "o%%uttion s!oul$ e $$resse$ to t!e sn"tioin* ut!orit'.
On re"ei-t o# t!e --li"tion t!e sn"tionin* ut!orit' &ill trns%it to t!e --li"nt "o-' o#
t!e A""ounts O##i"er7s Certi#i"te o# t!e lu%-su% to e -i$ on "o%%uttion, n$ $ire"t !i%

to --er #or
ut!orit'. !ee%intion e#ore
--li"nt %ust %e$i"l
--er ut!orit'
e#ore t!e %e$i"ltout!orit'
e -res"rie$
&it!in' t!e sn"tionin*
%ont!s o# t!e $le
o# or$ers o# t!e sn"tionin* ut!orit'. !is inti%tion &ill e trete$ s $%inistrti+e
sn"tion #or "o%%uttion, ut &ill l-se i# t!e %e$i"l e%intion is not !el$ &it!in t!e
-res"rie$ -erio$. I# t!e --li"nt $oes not --er e#ore t!e %e$i"l ut!orit' &it!in t!e
-res"rie$ -erio$, t!e sn"tionin* ut!orit' %', t its $is"retion, rene& t!e $%inistrti+e
sn"tion #or #urt!er -erio$ o# t!ree %ont!s. !e --li"nt "n &it!$r& !is --li"tion '
&ritten noti"e $is-t"!e$ t n' ti%e e#ore %e$i"l e%intion, ut t!is o-tion &ill e-ire
on t!e --ern"e e#ore %e$i"l ut!orit'.
 9.20 !e "o%%uttion &ill e"o%e solute i. e., t!e title to re"ei+e t!e "o%%ute$
-ortion o# -ension &ill "ese n$ t!e title to re"ei+e t!e "o%%ute$ +lue &ill ""rue, on t!e
$te on &!i"! t!e Me$i"l <or$ si*ns t!e %e$i"l "erti#i"te. 9!te+er t!e $te o# "tul
-'%ent, t!e %ount -i$ n$ t!e e##e"t u-on t!e -ension &ill e t!e s%e s i# t!e
"o%%ute$ +lue &s -i$ on t!e $te on &!i"! t!e "o%%uttion e"%e solute. I# t!e
-ensioner $ie$ on or #ter t!e $' #ollo&in* t!t on &!i"! "o%%uttion e"%e solute, ut
e#ore re"ei+in* t!e "o%%uttion +lue, t!is +lue &ill e -i$ to !is !eirs.
9.23 Co%%uttion is not sue"t to %e$i"l "erti#i"te or to $%inistrti+e sn"tion i# it
is ske$ #or &it!in one 'er o# t!e $te o# retire%ent. !e $te o# --li"tion ' t!e retire$
"i+il ser+nt, in su"! "se, &ill e t!e $te o# "o%%uttion e"o%in* solute. 9!ere
"o%%uttion is --lie$ #or e#ore retire% ent t!e "o%%uttion &ill e"o%e solute on t!e
$te o# retire%ent. A "i+il ser+nt retirin* on or #ter 322345: #ter ttinin* t!e *e o# :
'ers &ill e llo&e$ "o%%ute$ +lue o# -ension s --li"le to *e o# sit' 'ers inste$
o# t!e *e o# :3 'ers, i# !e --lies #or "o%%uttion &!ile in ser+i"e.
VFinn"e Di+ision O. M. No. F. () Re*. (:)/5: $te$ 322345: n$ F. 33(3) Re*. (:)/52II $te$ 3:22345T.

9.24 In t!e "se o# -ro+isionl -ension, t!e "o%%uttion %' e -ro+isionll'

sn"tione$ on t!t sis. 9!en t!e -ension is #inll' sn"tione$, t!e #inl -'%ent or$er
s!oul$ e sustitute$ #or t!e -ro+isionl -'%ent or$er #or -ur-ose o# "o%%uttion s lso
#or ll ot!er -ur-oses. In t!e "se o# -re%ture retire%ent on %e$i"l *roun$s t!e
re>uire%ent o# %e$i"l e%intion &ill not e &i+e$.
COMMUTATION TABLE6
9.25 !e lu%-su% -'le on "o%%uttion is to e "l"ulte$ in ""or$n"e &it! t!e
#ollo&in* tle

A! !(# N'&!r +; A! !(# N'&!r +; $!ar A! !(# N'&!r +; $!ar

&ir#*:a$ $!ar 'r"*a!:&ir#*:a$ 'r"*a!: &ir#*:a$ 'r"*a!:

6 .: 3 . 5 :6 3. 63

63 4. ::: 6 64. 54 : 3. :4

66 5. :: 65. 45 : 3. 64

6 . : 65. 543 : 36. 4

6 :. 55 6. 344 :: 33. 43

6 . 53 : 6:. 36 : 33. :

6: . 55 6. :5 3. 565

6 . 463 5 6. 53: :4 3. 3
 65 6. 4:55 4 6. 3 4. 56

64 6. 34 66. 5433 3 4. 64

3. 54 3 66. :5 6 5. 436

3 . 3635 6 63. 6: 5. 5

6 4. 3: 6. :5 5. 6

5. 6: 34. :54: . :644

. 6464 35. 45 : . 666

:. 3 : 35. 66 :. 54:

: . 6 3. 5: 5 :. 535

. 55 5 3:. 46 4 :. 365

5 . : 4 3:. 3343 5 . 43

4 6. ::3 : 3. :4
3. 3: :3 3. 564

9.27 Ministries/Di+isions et"., s!oul$ ensure t!t &!ile --ro"!in* t!e %e$i"l
ut!orities #or "onstitutin* %e$i"l or$s, rele+nt --ers et"., re sent to t!e% "o%-lete in
ll res-e"ts, &ell in $+n"e o# t!e net $te o# irt! o# t!e Go+ern%ent ser+nt "on"erne$.
9.29 !e "o%%ute$ %ount o# -ension e>ul to 3/ t! o# t!e *ross %ount o# -ension
s!ll e restore$ on "o%-letion o# t!e nu%er o# 'ers #or &!i"! "o%%ute$ +lue &s -i$.
In restorin* t!e "o%%ute$ -ortion o# -ension #r"tion o# 'er s!o&n in t!e "o%%uttion
tle &!i"! is less t!n si %ont!s &ill e i*nore$ n$ t!t o# si %ont!s n$ %ore &ill
"ount s one 'er.

VMinistr' o# Finn"e O.M No F.3 (5) Re*. (:)/5, $te$ 62:2345T

9.%= No #urt!er "o%%uttion &ill e -er%issile on t!e "o%%ute$ -ortion o# t!e
-ension restore$.
VMinistr' o# Finn"e .O No 3(5) Re*. (:)/5 $te$ 6n$ O"toer, 345.T

ANTICIPATORY PENSION6
9.%1 >a? 9!en *o+ern%ent ser+nt is likel' to retire e#ore !is -ension "n e #inll'
ssesse$ n$ settle$ "tion s!oul$ e tken #or *rnt o# nti"i-tor' -ension. For t!is -ur-ose
t!e sn"tionin* ut!orit' s!oul$ #urnis! tot!e Au$it O##i"er "on"erne$ &it! ll t!e -rti"ulrs
o# ser+i"es in res-e"t o# t!e retirin* Go+ern%ent ser+nt. !e Au$it O##i"er s!oul$ sn"tion
t!e $isurse%ent o# -ension to &!i"! #ter t!e %ost "re#ul su%%r' in+esti*tion t!t !e
"n %ke &it!out $el', !e elie+es t!e Go+ern%ent ser+nt to e entitle$. Su"!
$isurse%ent s!oul$ e %$e onl' #ter t!e #ollo&in* $e"lrtion !s een si*ne$ ' t!e
retirin* Go+ern%ent ser+nts2
;9!eres t!e (!ere stte t!e $esi*ntion o# t!e o##i"er sn"tionin* t!e $+n"e) !s
"onsente$ -ro+isionll', to $+n"e to %e -ension o# Rs.................................-er %ont! n$
lu%-su% *rtuit' o# Rs.................................. in nti"i-tion o# t!e "o%-letion o# t!e
en>uiries ne"essr' to enle t!e Go+ern%ent to #i t!e %ount o# %' -ension n$ *rtuit', I
!ere' "kno&le$*e t!t, in ""e-tin* t!is $+n"e, I #ull' un$erstn$ t!t %' -ension n$
*rtuit' re sue"t to re+ision or t!e "o%-letion o# t!e ne"essr' #or%l en>uiries, n$ I
-ro%ise to se no oe"tion to su"! re+ision on t!e *roun$ t!t t!e -ro+isionl -ension n$
*rtuit' no& to e -i$ to %e e"ee$s t!e -ension n$ *rtuit' to &!i"! I %' e e+entull'
#oun$ entitle$. I #urt!er -ro%ise to re-' n' %ount $+n"e$ to %e in e"ess o# t!e
-ension n$ *rtuit' to &!i"! I %' e e+entull' #oun$ entitle$.\(Art 466 C.S.Rs)
>&? I# t!e Au$it O##i"er "onsi$ers it likel' t!t t!e Go+ern%ent ser+nt &oul$ e
entitle$ to *rtuit' onl', one2sit! o# t!e %ount o# su"! -role *rtuit' s!oul$, u-on
si%ilr $e"lrtion, e $isurse$ %ont!l' until t!e %ount is #inll' settle$.(Art. 46 C.S.Rs)
>"? !e -'%ent o# t!e nti"i-tor' -ension s!oul$ e so rrn*e$ t!t it is not
$el'e$ e'on$ t!e #irst $' o# t!e %ont! #ollo&in* t!e %ont! in &!i"! Go+ern%ent ser+nt
is $ue to retire. (Art 46 C.S.Rs)
>:? A$%inistrti+e s &ell s u$it n$ ""ount ut!orities %ust eer"ise t!e
-o&er to sn"tion nti"i-tor' -ension, &!ene+er re>uire$, to +oi$ n' $el' in t!e
-'%ent o# -ension.
V0r l(") o# t!e Finn"e Di+ision O.M No F. :()2Re*. (:)/4 $te$ 66223453T

9.%2 I# #or n' reson it is --re!en$e$ t!t t!e -ension -'%ent or$er "nnot e issue$
&it!in t!e -res"rie$ ti%e in t!e "se o# nor%l retire%ent, one %ont! e#ore retire%ent n$
in t!e "se o# -re%ture, +oluntr' or "o%-ulsor' retire%ent or $et!, &it!in t!ree %ont!s o#
t!e $te o# e+ent -ro+isionl or$er ut!orisin* -'%ent o# 5W o# t!e $%issile -ension
%' e issue$ ' t!e "o%-etent ut!orit' &it!out re#errin* t!e "se to t!e u$it o##i"e &it!in
one %ont! o# t!e e-ir' o# t!e -res"rie$ ti%e.
VFinn"e Di+ision O. M. No. F. (3) Re*. (:)/ $te$ 626234/T

WOUNDS, INJURIES AND E<TRAORDINARY PENSION6

9.%% 9!ere Go+ern%ent ser+nt is inure$, kille$ or $ies o# inuries re"ei+e$ $urin*
t!e ee"ution o# -uli" $ut', -ension or *rtuit' %' e *rnte$ to !i% or to !is #%il' in
""or$n"e &it! t!e #ollo&in* rules.
9.%0 P!i+Gra#'i#$ ;+r i'r$ +r :!a#* i "+'r! +r "+!@'!"! +; :'#$. !e
"lssi#i"tion o# $isilities n$ t!e "riteri #or $eter%inin* t!eir ttriutilit' to ser+i"e
un$er t!e Centrl Ci+il Ser+i"es (Etror$inr' 0ension), Rules is $etile$ in Annere, lon*
&it! t!e rte n$ s"le o# $isilit'/$et! -ension n$ *rtuit'.
ANNE<URE
 C*il:r! !i+

Cla P!i+ Gra#'i#$ C*il: 8i#*+'# +8 C*il: 8i#* +8

+; +#*!r +#*!r li/i
i'$

Dia&ili#$ P!i+Gra#'i#$

A 6W o# -' : %ont!s -'2 W o# -', sue"t to 623/6W o# -'

sue"t to %i%u% o# Rs. 3 sue"t to
%i%u% o# Rs. n$ %ini%u% o# Rs. %i%u% o# Rs.
: -.%. n$ -er "!il$. n$ %ini%u% o#
%ini%u% o# Rs. Rs. 6 -er "!il$.
3 -.%.
(Note.A#ter $et!
it &ill $e+ol+e on
t!e &i$o&.

< 3W o# -' Nil W o# -' sue"t to 6W o# -' sue"t to

sue"t to %i%u% o# Rs 5 n$ %i%u% o# Rs
%i%u% o# Rs %ini%u% o# Rs. -er n$ %ini%u% o#
n$ "!il$. Rs.6 -er "!il$
%ini%u% o# Rs.
-.%

C Do Nil Nil Nil

DEAT >SPECIAL FAMILY? PENSIONGRATUITY

6W o# -' sue"t : %ont!s -'. W o# -', sue"t to 623/6W o# -' sue"t

to %i%u% o# %i%u% o# Rs. to %i%u% o# Rs.
Rs. : n$ 3 n$ %ini%u% n$ %ini%u% o#
%ini%u% o# Rs3 o# Rs. -er "!il$. Rs. 6 -er "!il$.
-.%.

9.%3 !e -ensions/*rtuities %entione$ in t!is -r &ill e in $$ition to t!e -ensions

n$ *rtuities $%issile un$er t!e nor%l rules.
9.%4 !ese rules &ill "ontinue to e --li"le to t!e Go+ern%ent ser+nts trns#erre$
to Forei*n Ser+i"e in 0kistn, liilit' #or n' "li% in t!is res-e"t &ill e t!t o# t!e #orei*n
e%-lo'er.
VFinn"e Di+ision O. M. No. F. 6() Re*. /, $te$ 32234T.

PENSION TO MEMBERS OF FORMER I.C.S.6

9.%5 An o##i"er o# t!e #or%er In$in Ci+il Ser+i"e &!o !s een 6 'ers in t!e ser+i"e
n$ &!o !s ren$ere$ 63 'ers "ti+e ser+i"e, &ill on !is resi*ntion ein* ""e-te$, e
entitle$ to n or$inr' -ension o# Rs. 3, . -er nnu%. Su"! n o##i"er &ill su%it !is
--li"tion #or -er%ission to resi*n t!e ser+i"e n$ #or -ension or *rtuit' to t!e
Go+ern%ent o# 0kistn t!rou*! t!e 0ro+in"il Go+ern%ent un$er &!i"! !e is e%-lo'e$ t
t!e ti%e. I# !e is e%-lo'e$ un$er Ministr'/Di+ision o# t!e Go+ern%ent o# 0kistn, t!e
--li"tion s!oul$ e sent t!rou*! su"! Ministr'/Di+ision. !e Go+ern%ent o# 0kistn &ill
on re"ei-t o# t!e --li"tion n$ #ter s"rutin' sn"tion -ension n$ sen$ t!e --li"tion
to*et!er &it! t!e sn"tion to A""ountnt2Generl, 0kistn Re+enues, &!o &ill issue 0ension
0'%ent Or$er.
9.%7 As soon s n o##i"er *i+es o+er "!r*e o# !is o##i"e t!e A""ountnt Generl,
0kistn Re+enues, s!oul$ #urnis! t!e #ollo&in* in#or%tion to t!e Go+ern%ent o# 0kistn
>1? N%e o# o##i"er.
>2? Dte on &!i"! !e %$e o+er "!r*e o# !is o##i"e.
>%? !e %ount o# le+e *rnte$, i# n'.
>0? Dte u-to (n$ in"lu$in*) &!i"! le+e llo&n"e !+e een $r&n.
>3? 9!t $e%n$s, i# n', re outstn$in* *inst t!e o##i"erJ
!e -ension or *rtuit' s!oul$ e sn"tione$ sue"t to t!e re"o+er' o# t!e
outstn$in* %ount i# n'.
VArti"le 4 C.S.Rs.Finn"e Di+ision O.M No O<26/36/:2l%-. (3). $te$ 3525234:: n$ Finn"e Di+ision O.
M. No. F () Rs/:5, $te$ 232343T

MEASURES TO AVOID DELAY IN TE FINALIATION OF PENSION CASES6

9.%9 All ut!orities $elin* &it! -ension "ses s!oul$ er in %in$ t!t $el' in t!e
-'%ent o# -ensions in+ol+es -e"unir' !r$s!i-. !e %ont!l' in"o%e o# &*e erner
"eses t ti%e &!en !e %' nee$ %one' t!e %ost. So it is essentil to ensure t!t retirin*
Go+ern%ent ser+nt e*ins to re"ei+e !is -ension on t!e $te on &!i"! it e"o%es $ue. 9it!
t!is en$ in +ie&, t!e -ro"e$ure #or -re-rtion o# -ension --ers n$ sn"tion o# -ensions !s
een si%-li#ie$. !e %ost i%-ortnt #"tors rele+nt to t!e $eter%intion o# t!e %ount o#
-ension/*rtuit' re t!e len*t! o# >uli#'in* ser+i"e ren$ere$ ' Go+ern%ent ser+nt
e#ore retire%ent/$et! n$ +er*e e%olu%ents. In#or%tion in ot! t!ese res-e"ts is
"o%-ute$ on t!e sis o# t!e in#or%tion +ille in t!e Histor' o# Ser+i"es/Ser+i"e
<ook/re"or$s o# t!e Go+ern%ent ser+nt "on"erne$. !e si%-li#ie$ -ro"e$ures t!e%sel+es
"nnot rin* out t!e $esire$ results unless t!e ut!orities "on"erne$ tke e##e"ti+e ste-s to
ensure t!t ser+i"e re"or$ re ke-t u-2to2$te n$ "o%-lete. In or$er to "!ie+e t!is oe"t
t!e #ollo&in* %esures !+e to e $o-te$.

9.0= i#+r$ Fil!6 All Di+isions/De-rt%ents/O##i"es s!oul$ %intin Histor' File

o# e"! <23: ? o+e. !is #ile s!oul$ "ontin () Gette Noti#i"tion () C!r*e Re-ort (")
se-rte Cr$ or <ooklet s!o&in* t!e $te o# Assu%-tion n$ Relin>uis!%ent o# C!r*e o#
e"! -ost n$ e%olu%ents $r&n, n$ ($) Le+e A""ount s!o&in* t!e +rious kin$s o# le+e
tken ' t!e o##i"er #ro% ti%e to ti%e. As soon s n o##i"er is trns#erre$ to not!er
De-rt%ent or O##i"e, !is 7Histor' File7 s!oul$ lso %o+e &it! !i% to t!e ne& O##i"e or
De-rt%ent. !e Histor' File s!oul$ e s!o&n to t!e o##i"er "on"erne$ in nur' e+er' 'er
n$ !is "kno&le$*e%ent otine$ on it #ter settlin* n' $is"re-n"' t!t %' e noti"e$.
9.01 Histor' Files in res-e"t o# t!e o##i "ers elon*in* to t!e o""u- tionl *rou-s
"ontrolle$ ' t!e Estlis!%ent Di+ision, e. *., DMG, OMG1 0oli"e et". s!ll e %intine$
' t!e Di+ision/De-rt%ent in &!i"! t!e o##i"er is --ointe$ #ro% ti%e to ti%e n$ not '
t!e Estlis!%ent Di+ision. 9!en su"! n o##i"er is trns#erre$ to not!er o##i"e !is Histor'
File s!oul$ lso e sent to !is ne& De-rt%ent &!o &ill t!en e res-onsile to %intin it #or
so lon* s !e re%ins t!ere.
9.02 i#+r$ +; S!r/i"!6 !e Au$it o##i"es s!oul$ "o%-ile Histor' o# Ser+i"es in
res-e"t o# <23: n$ o+e re*ulrl' n$ kee- t!e% u-2to2$te.
9.0% S!r/i"! B++6 Ser+i"e <ooks in t!e -res"rie$ #or% s!oul$ e %intine$ in
$u-li"te, in res-e"t o# ll t!e <2l to <23 Go+ern%ent Ser+nts. I# t!e &ork usti#ies &!ole
ti%e o##i"er s!oul$ e e"lusi+el' $esi*nte$ #or su-er+isin* %intenn"e o# Ser+i"e <ooks.
One "o-' o# t!e Ser+i"e <ook s!oul$ e ke-t in t!e "usto$' o# t!e !e$ o# t!e o##i"e in
&!i"! t!e Go+ern%ent ser+nt is e%-lo'e$ n$ trns#erre$ &it! !i% #ro% o##i"e to o##i"e.
E+er' ste- in Go+ern%ent ser+nt7s o##i"il li#e %ust e re"or$e$ in !is Ser+i"e <ook, n$
e"! entr' %ust e tteste$. It s!oul$ e ensure$ t!t ll entries re $ul' %$e n$ tteste$
n$ t!t t!e Ser+i"e <ook "ontins no ersures or o+er &ritin*s, ll "orre"tions ein*, netl'
%$e n$ -ro-erl' tteste$. !e se"on$ "o-' o# t!e Ser+i"e <ook s!oul$ e ke-t in t!e
"usto$' o# t!e Go+ern%ent ser+nt "on"erne$ &!o s!oul$ ensure t!t ll entries in !is
ser+i"e ook re re"or$e$ n$ tteste$ in ti%e. !e Go+ern%ent ser+nt s!oul$ in !is o&n
interest e%ine !is Ser+i"e <ook o""sionll' in or$er to see t!t it is not onl' -ro-erl'
%intine$ ut t!e entries %$e t!erein re "o%-lete in ll res-e"ts. !e !e$ o# t!e o##i"e
s!oul$ -er%it Go+ern%ent ser+nt to e%ine !is Ser+i"e <ook s!oul$ !e t n' ti%e
$esire to $o so. For t!e -ur-ose o# t!e *rnt o# -ension/*rtuit', in"re%ent, et".,to t!e
Go+ern%ent ser+nts, onl' t!e ori*inl "o-' o# t!e Ser+i"e <ook &ill e "onsulte$, t!e
$u-li"te "o-' o# t!e Ser+i"e <ook &oul$ ser+e s %ens #or "o%-letion o# t!e ori*inl
Ser+i"e <ook or its re"onstru"tion in t!e e+ent o# its ein* lost or $estro'e$.
9.00V!ri;i"a#i+ +; !r/i"!6At #ie$ ti%e erl' in t!e 'er t!e Ser+i"e <ooks s!oul$
e tken u- #or +eri#i"tion ' t!e He$ o# t!e o##i"e, &!o #ter stis#'in* !i%sel# t!t t!e
ser+i"es o# t!e Go+ern%ent ser+nt "on"erne$ re "orre"tl' re"or$e$ in e"! Ser+i"e <ook,
s!oul$ re"or$ in it "erti#i"te in t!e #ollo&in* #or% 2
;Ser+i"e +eri#ie$ u-to ($te) #ro% (t!e re"or$ #ro% &!i"! t!e +eri#i"tion is
%$e);
9.03 I# t!e ser+i"e "nnot e &!oll' +eri#ie$ #ro% t!e re"or$s (Ser+i"e <ooks, -' ills
n$ ">uittn"e rolls) o# n' one o##i"e, re#eren"e s!ll e %$e to t!e !e$s o# ot!er o##i"es
in &!i"! t!e Go+ern%ent ser+nt !s ser+e$.
9.04 I#. in n' -rti"ulr "se, it is not -ossile to +eri#' t!e ser+i"e o# Go+ern%ent
ser+nt #ro% t!e o##i"il re"or$s, stte%ent o# t!e Go+ern%ent ser+nt in &ritin* s to t!e
-rti"ulrs o# !is ser+i"e, stte%ents in &ritin* o# ot!er o##i"ers &!o &ere !is "onte%-orries
in t!e o##i"e/$e-rt%ent, n$ $o"u%ents n$ letters not #or%in* -rt o# o##i"il re"or$s %'
e re"ei+e$ in e+i$en"e n$ t!e ser+i"e +eri#ie$ on t!eir sis. !e -o&er to $%it ser+i"e
un$er t!is -ro+ision "n e eer"ise$ ' t!e ut!orit' e%-o&ere$ to sn"tion -ension.
9.05 On trns#er o# t!e Go+ern%ent ser+nt #ro% one o##i"e to not!er, t!e He$ o#
o##i"e s!oul$ re"or $ in t!e Ser+i "e <ook t!e resul t o# t!e +eri#i"tion o# ser+i"e &it!
re#eren"e to -' ills n$ ">uittn"e rolls in res-e"t o# t!e &!ole -erio$ $urin* &!i"! t!e
Go+ern%ent ser+nt &s e%-lo'e$ un$er !i%, e#ore #or&r$in* t!e Ser+i"e <ook to t!e
ne& o##i"e.
9.07 >a? V!ri;i"a#i+ +; !r/i"! &$ A':i# O;;i"!r6 !e ser+i"es o# Go+ern%ent
ser+nt s!oul$ e *ot +eri#ie$ ' t!e Au$it o##i"e s soon s !e !s "o%-lete$ ten 'ers
ser+i"e, t!ere#ter t!e net +eri#i"tion s!oul$ e on "o%-letion o# 6 'ers ser+i"e, i. e., in
res-e"t o# t!e inter+enin* 64 'ers, n$ t!en #inll' it s!oul$ e +eri#ie$ in res-e"t o# t!e
-erio$ #ter 64 'ers &!en Go+ern%ent ser+nt is "tull' $ue to retire. !e len*t! o# t!e
-ensionle ser+i"e ""e-te$ in u$it t t!ese st*es s!oul$ e re"or$e$ in ot! t!e "o-ies o#
Ser+i"e <ook o# <23 to <23 Go+ern%ent ser+nts, &it! t!e st%- o# +eri#i"tion $ul'
ut!enti"t e$. In t!e "se o# <23: n$ o+e, t!e #"t o# +eri#i"tion s!oul$ --er in t!e
Histor' o# Ser+i"e ut i# t!e Histor' o# Ser+i"e is not u-2to2$te, t!e o##i"er "on"erne$ s!oul$
e in#or%e$ o# t!e ""e-te$ len*t! o# -ensionle ser+i"e t!rou*! letter.
>&? S!"ial !a'r! ;+r /!ri;i"a#i+ +; !r/i"! a: "+'#!ria#i+ +;
a""+'#. >1? In or$er to $el &it! t!e eistin* outstn$in* -ension "ses in &!i"! t!e
entries reltin* to -re+ious #ition o# -' or +eri#i"tion o# ser+i"e re %issin*, it s!ll e
in"u%ent u-on t!e lst u$it n$ ""ount o##i"er $elin* &it! -ension "se to +eri#' t!e
s%e !i%sel# on t!e sis o# t!e +ille re"or$ &it!out re#errin* t!e "se to n' ot!er u$it
n$ ""ounts o##i"e.
>2? !e +eri#i"tion o# >uli#'in* ser+i"e o# ll Go+ern%ent ser+nts s!oul$ e
"o%-lete$ ' t!e $%inistrti+e n$ u$it ut!orities "on"erne$.
>%? !e slr' ""ounts o# t!e Go+ern%ent ser+nts, i# not "o%-uterise$ so #r,
s!oul$ e "o%-uterise$ i%%e$itel'.
>0? !e "o%-uter sli- is re>uire$ to in$i"te u-2to2$te >uli#'in* ser+i"e n$ t!e
sttus o# *o+ern%ent ser+nt, i. e., ;te%-orr';, ;-er%nent; or ;sustnti+e;. !ese entries
re "onsi$ere$ s $ul' u$ite$.
>3? In "se n' o# t!e slr' ""ounts re%ins un"o%-uterise$ t!e u$it n$
""ount ut!orities s!oul$ issue n u-2to2$te >uli#'in* ser+i"e "erti#i"te to e"!
Go+ern%ent ser+nt n$, t!ere#ter, su"! "erti#i"te e issue$ e+er' 'er till t!e u$ite$
>uli#'in* ser+i"e is re#le"te$ in t!e "o%-uter -' sli-. !e u$it n$ ""ounts ut!orities
s!oul$ lso *i+e "erti#i"te t!t +li$ no%intion --ers re*r$in* *rtuit' re !el$ '
t!e%.
V0r l(!) Finn"e Di+ision O. M. No.F :()2Re*. (:)/4 $te$ 66223453T.
9.09 ALLOCATION OF PENSION BETWEEN DIFFERENT DEPARTMENTS
>i? !e Au$it o##i"er s!oul$ tke ste-s to otin ""e-tn"e o# llo"tion o# -ension #ro% t!e
A""ounts O##i"ers o# t!e 0ro+in"il Go+ern%ents n$ t!e Co%%er"il De-rt%ents like
Ril&'s, 0osts, ele*r-! n$ ele-!one De-rt%ents, et"., in res-e"t o# ser+i"e ren$ere$
un$er t!e% n$ #ro% t!e Militr' A""ounts O##i"er in res-e"t o# ser+i"e -i$ #ro% De#en"e
Esti%tes.
>ii? Finlition o# -ension "ses s!ll not e !el$ u- on t!is ""ount. I# t!ere is
n' $is-ute &it! re*r$ to t!e --ortion%ent o# -ensionr' liilit', t!e %tter s!oul$ e
sorte$ out ' t!e Au$it n$ A""ounts O##i"ers in+ol+e$.
V0r l(!) o# t!e Finn"e Di+ision O.M No. F. :()2Re*. (:)/4 $te$ 66223453T.
 9.3= Li# +; +;;i"!r a: #a;; :'! #+ r!#ir!6 9it! +ie& to ensurin* ti%el' "tion in
-ension "ses t!e +isions/De-rt%ents/O##i"es s!oul$ %intin list s!o&in* t!e $tes o#
retire%ent o# ll t!eir o##i"ers n$ st## &!o re $ue to retire in "len$r 'er n$ re+ie& it
>urterl'.
9.31 El+$!# +; +;;i"!r a: #a;; + !i+ 8+r6 De-en$in* on t!e +olu%e
o# &ork, one Se"tion O##i"er or Assistnt s!oul$ e e%-lo'e$ e"lusi+el' on -ension &ork.
He s!oul$ e re>uire$ to %ke !i%sel# "on+ersnt &it! -ension -ro"e$ures n$ t!e %et!o$
o# -re-rtion o# -ension --ers.
9.32 O&!r/a"! +; r'l! r!la#i #+ ra# +; !"'r!: a:/a"!6It s!oul$ e ensure$
ll se"ure$ $+n"es %$e to Go+ern%ent ser+nts re -ro-erl' n$ $e>utel' se"ure$ &it!
%ort**e $ee$s, *ree%ents, et"., s -res"rie$ un$er t!e rules. It s!oul$ e ensure$ t!t
suitle ste-s re tken t t!e --ro-rite ti%e so s to "o%-lete t!e re"o+er' o# ot!er
Go+ern%ent $ues e#ore t!e $te o# retire%ent. O##i"ils res-onsile #or t!e *rnt n$
re"o+er' o# $+n"es n$ ot!er outstn$in* $ues, s!oul$ e &rne$ t!t s!oul$ n $+n"e
or n' ot!er %ount $ue #ro% t!e Go+ern%ent ser+nt e #oun$ to e irre"o+erle, $ue to
non2oser+n"e o# -res"rie$ -ro"e$ure/rules n$/or ne*li*en"e, it &ill e lile to e
re"o+ere$ #ro% t!ose o##i"ils. I# t!e %ount o# $+n"e is not #ull' re-i$, t!e retirin*
Go+ern%ent ser+nt s!oul$ e ske$ to *i+e !is "onsent to n' re"o+eries $ue #ro% !i%
ein* e##e"te$ #ro% t!e -ension/*rtuit' -'le to !i%. In "se, !e #ils to *i+e su"!
"onsent, --ro-rite le*l "tion s!oul$ e tken to e##e"t t!e re"o+eries on t!e sis o# t!e
%ort**e $ee$s ee"ute$ ' !i% t t!e ti%e o# $r&in* t!e $+n"e.

9.3% Gra# +; '-!"'r!: a:/a"!6 No unse"ure$ $+n"es s!oul$ or$inril' e

*rnte$ to n' Go+ern%ent ser+nt &it!in si %ont!s o# t!e $te o# !is retire%ent. I# n'
su"! $+n"e or ot!er $ues re lre$' outstn$in*, t!ese s!oul$ e re"o+ere$ #ro% !is -'
or le+e slr' #or si %ont!s7 -erio$ u-to t!e $te o# !is retire%ent. I#, #or, s-e"il resons, it
e"o%es ne"essr' to *rnt n $+n"e o# -', tr+ellin* llo&n"e et"., to n' Go+ern%ent
ser+nt &it!in si %ont!s o# !is retire%ent, !e s!oul$ e re>uire$ to #urnis! se"urit' o#
-er%nent Go+ern%ent ser+nt, &!o is not $ue to retire &it!in one 'er e#ore t!e $+n"e
is -i$ to !i%.
9.30 G+/!r!# !r/a# r+"!!:i + ;+r!i !r/i"! a: r!"+/!r$ +; l!a/!
alar$ a: !i+ "+#ri&'#i+6 >i? Full -rti"ulrs o# t!e o##i"ers n$ st## -ro"ee$in* in
#orei*n ser+i"e %ust e "o%%uni"te$ -ro%-tl' to t!e Au$it O##i"es, it s!oul$ e ensure$
t!t t!e re"o+eries on ""ount o# -ension n$ le+e slr' "ontriution in res-e"t o# o##i"ils
on #orei*n ser+i"e re e##e"te$ n$ ""ounte$ #or ' t!e Au$it o##i"ers. 9!ere ori*inl
tresur' "!llns r" not +ille t!e %issin* "re$its o# le+e slr' n$ -ension
"ontriution %' e $uste$ eit!er on t!e sis o# tteste$/-!otostt "o-ies o# tresur'
"!llns or on -ro$u"tion o# ori*inl/tteste$ "o-ies o# "erti#i"te o#, #orei*n e%-lo'er
re*r$in* $e-osit o# "ontriution erin* nu%er n$ $te o# "!llns.
VAu$itor2Generl o# 0kistn letter No. 336:2A/642 @ol. II $te$ 232344T.

>ii? In t!e "se o# Go+ern%ent ser+nt on $e-uttion to #orei*n ser+i"e &it!in

0kistn or ro$, t!e le+e slr' n$ -ension "ontriutions s!ll e -i$ ' t!e #orei*n
e%-lo'ees (+i$e -r l(") o# t!e Finn"e Di+ision O.M No F. :()2Re*. (:)/4 $te$ 66n$
Mr"!, 3453. No le+e slr' "ontriution &ill !o&e+er e re"o+ere$ #ro% Forei*n Ser+i"e
in 0kistn &it! e##e"t #ro% 3st ul', 3456. In "se o# non2-'%ent o# t!ese "ontriutions '
t!e #orei*n e%-lo'ers in ti%e, t!e %tter &ill e tken u- ' t!e $%inistrti+e ut!orities
&it! t!e #orei*n e%-lo'er "on"erne $, ut t!e #inlition o# -ension "ses s!ll not e !el$
u- nor s!ll t!e >uli#'in* ser+i"e o# t!e Go+ern%ent ser+nts "on"erne$ e re$u"e$ on t!t
""ount.
VFinn"e Di+ision O.M No F. () R2/423 $te$ 323623453T.

9.33 Cl+! 8a#"* &$ Viila"! O;i"!r6 !e @i*iln"e O##i"ers s!oul$ kee- "lose
&t"! o+er -ension &ork in t!eir Di+ision s &ell s in t!e Att"!e$ De-rt%ents n$
suor$inte o##i"es.
9.34 C*!"i +; !r/i"! r!"+r:&$ A':i# D!ar#!# a: C+#r+lli O;;i"!r6
Ser+i"e re"or$s o# t!e Go+ern%ent ser+nts &!o re $ue to retire in t!e net one or t&o 'ers
s!oul$ e "!e"ke$ ' t!e Lo"l Au$it 0rties n$ ' t!e Controllin* O##i"ers &!ile +isitin*
suor$inte o##i"es. For t!is -ur-ose, list o# Go+ern%ent ser+nts &!o re $ue to retire
$urin* t!e net t&o 'ers s!oul$ e -re-re$ n$ #urnis!e$ !l# 'erl' to t!e A""ountnt
Generl "on"erne$ on t!e 3st nur' n$ 3st ul' e"! 'er.
PROCEDURE RELATING TO PREPARATION OF PENSION PAPERS AND
SANCTION OF PENSION6
9.35 9it! +ie& to ensurin* t!t retirin* Go+ern%ent ser+nt e*ins to $r& !is
-ension on t!e $te it e"o%es $ue, t!e #ollo&in* -ro"e$ure s!oul$ e #ollo&e$ ' t!e
ut!orities "on"erne$.
>i? !e He$s o# De-rt%ents (in t!e "se o# <23: n$ o+e o##i"ers) n$ He$s
o# o##i"es (in t!e "se o# <2l to <23) e%-lo'ees s!oul$ strt t!e -re-rtion o# -ension
--ers in e"! "se one 'er e#ore t!e e-e"te$ $te o# retire%ent &it!out &itin* #or t!e
#or%l --li"tion #ro% t!e Go+ern%ent ser+nt "on"erne$, &!i"! is to e su%itte$ not
erlier t!n si %ont!s e#ore t!e $te o# retire%ent.
VFinn"e Di+ision O.M No F. (3)2Re*. (:)/, $te$ 626234T.

>ii? !e He$ o# t!e De-rt%ent or o##i"e res-onsile #or inititin* t!e "se s!oul$
strt #illin* Se"tions (6) to () o# 0rt II o# t!e &orkin* "o-' o# t!e 0ension A--li"tion For%
C.S.R. 6 (Re+ise$) one 'er e#ore t!e e-e"te$ $te o# retire%ent.
>iii? Si%ultneousl', &it! t!e strtin* o# -re-rtion o# -ension --ers o#
Go+ern%ent ser+nt, t!e $e-rt%entl ut!orities s!oul$ "onsult t!e re"or$s n$ see &!et!er
n' re"o+eries re $ue #ro% !i% on ""ount o# %isuse o# Go+ern%ent #un$s or losses "use$
to Go+ern%ent. I# t!ere re n' su"! $ues, erl' ste-s s!oul$ e tken to "o%-lete t!e
re"o+eries o# t!e $ues e#ore t!e $te o# retire%ent. I# n' $is"i-linr' "tion in t!is e!l#
!s to e initite$, t!is s!oul$ e $one t on"e, so t!t it %' e -ossile to #inlie t!e "se
n$ "o%-lete t!e re"o+eries e#ore t!e $te o# retire%ent. In "se su"! "tion !s lre$'
een initite$ ste-s s!oul$ e tken to #inlie it s >ui"kl' s -ossile so t!t re"o+eries %'
e "o%-lete$ &ell in ti%e. I# n' ot!er $is"i-linr' "tion is -en$in*, it s!oul$ lso e
#inlise$.
>i/? Si %ont!s e#ore t!e e-e"te$ $te o# retire%ent, t!e &oul$ e -ensioner
s!oul$ e ske$ to #ill in n$ si*n 0rt I n$ #res! "o-' o# t!e For% n$ su%it it lon*&it!
t!ree s-e"i%en si*ntures, t!ree -!oto*r-!s n$ t&o sets o# t!u% n$ #in*er i%-ression on
t!e -res"rie$ For%, ll $ul' tteste$. !e -!oto*r-!s n$ t!u% n$ #in*er i%-ressions re
not re>uire$ in t!e "se o# <23: n$ o+e o##i"ers.
>/? 0rt I o# t!e &orkin* "o-' s!oul$ t!en e #ille$ in ' "o-'in* #ro% t!e si*ne$
"o-' re"ei+e$ #ro% t!e --li"nt. Si%ilrl', Se"tions (6) to () o# 0rt II o# t!e si*ne$ "o-'
s!oul$ e #ille$ in ' "o-'in* #ro% t!e &orkin* "o-'. Se"tion I o# 0rt II o# ot! t!e For%s
s!oul$ t!en e #ille$ in.
>/i? Re>uests #or #urni s!in* 7No De%n$ Certi#i"te7 s!oul$ e %$e to ll
"on"erne$ t lest si %ont!s e#ore t!e $te o# retire%ent o# t!e Go+ern%ent ser+nt. I# n'
$e%n$ is outstn$in* *inst t!e Go+ern%ent ser+nt, it %ust e inti%te$ not lter t!n 3
$'s #ter t!e $te o# retire%ent (&!i"! s!oul$ e s-e"i#ie$ in t!e re>uest #or 7No De%n$
Certi#i"te7). In "se t!e $e%n$ is not inti%te$ &it!in t!e o+e ti%e li%it t!e #inlistion
o# -ension "ses s!oul$ not e !el$ u- on t!t ""ount n$ t!e De-rt%ent/o##i"e &!i"! !s
#ile$ to inti%te n outstn$in* $e%n$ ' t!e $ue $te s!oul$ e !el$ res-onsile.
>/ii? !e -'%ent o# -ension s!oul$ not e !el$ u- %erel' #or &nt o# 7NO
DEMAND CERIFICAE7. In "ses in &!i"! 7No De%n$ Certi#i"te7 is not +ille 0.0.O.
%' e issue$ ' t!e Au$it O##i"er "on"erne$ #or -'%ent t resur' sue"t to t!e
-ro$u"tion o# n un$ertkin*, t t!e ti%e o# t!e #irst -'%ent o# t!e -ension/*rtuit', 2' t!e
-ensioner, or !is #%il' (in t!e "se o# !is $et!) to t!e e##e"t t!t n' $e%n$ "oinin* to t!e
noti"e &it!in -erio$ o# one 'er #ter t!e issue o# 0. 0. O. &oul$ e re"o+erle #ro% t!e
-ension. Filure to inti%te re"o+eries $urin* t!is eten$e$ -erio$ s!oul$ result in t!e
%ount in+ol+e$ ein* re"o+ere$ #ro% t!e o##i"il res-onsile #or t!e $el'. I# n'
Go+ern%ent $ues re #oun$ to e outstn$in* *inst -ensioner &it!in one 'er #ro% t!e
$te o# issue o# t!e 0. 0. O. t!e %tter s!ll e re#erre$ to He$ o# t!e De-rt%ent #or or$ers
e#ore n' re"o+eries re "tull' ##e"te$ #ro% t!e -ensioner.
V0r 3(#) Finn"e Di+ision O. M No F. :()2Re*. (:)/4 $te$ 66223453T.

>/iii? In "ses &!ere Go+ern%ent ser+nts !$ retire$ &it! less t!n 3 'ers
ser+i"e n$ &ere entitle$ to ser+i"e *rtuit' onl', it &oul$ not e -ossile to re"o+er
Go+ern%ent $ues "o%in* to li*!t #ter&r$s &!en t!e *rtuit' !$ een -i$ to t!e%. !e
-'%ent o# su"! *rtuit' "oul$, t!ere#ore, e %$e onl' #ter t!e 7No De%n$ Certi#i"tes7
!+e een issue$ ' t!e ut!orities "on"erne$. In or$er to +oi$ !r$s!i- in su"! "ses it !s
een $e"i$e$ t!t t!e -'%ent o# *rtuit' s!oul$ not e &it!!el$ #or %ore t!n si %ont!s
#ter t!e $te o# retire%ent. !e onus o# #urnis!in* t!e "erti#i"te or inti%tin* t!e
outstn$in* $ues, s t!e "se %' e, &it!in t!is -erio$ &ill rest on t!e Di+ision/De-rt%ent
"on"erne$. !e outstn$in* $ues "o%in* to li*!t &it!in t!is -erio$ %' e re"o+ere$ #ro%
t!e %ount o# *rtuit' &!i"! s!oul$ e -i$ #ter si %ont!s o# t!e $te o# retire%ent
&it!out insistin* on t!e 7No De%n$ Certi#i"te7 n$ t!e res-onsiilit' #or Go+ern%ent $ues
i# n', "o%in* to li*!t t!ere#ter s!oul$ rest &it! t!e o##i"ils res-onsile #or t!e $el'.
>i(? !e He$ o# De-rt%ent or o##i"e s!oul$ lert t!e Estte O##i"e si %ont!s
e#ore t!e $te o# retire%ent o# Go+ern%ent ser+nt to rin* !is rent ""ount u-2to2$te so
t!t t!e outstn$in* $ues, i# n', re relise$ e#ore t!e $te o# retire%ent. In "se retire$
Go+ern%ent ser+nt is llo&e$ to "ontinue in o""u-tion o# Go+ern%ent >urter #ter t!e
$te o# retire%ent, t!e Estte O##i"e s!oul$ ensure #uture re"o+er' o# rent ' otinin*
-ersonl sureties inste$ o# &it!!ol$in* t!e 7No De%n$ Certi#i"te7.
 >(? No De%n$ Certi#i"tes in res-e"t o# ll Go+ern%ent ""o%%o$tions
o""u-ie$ ' Go+ern%ent ser+nt t!rou*!out !is Ser+i"e re not ne"essr'.Su"!
"erti#i"te s!oul$ e ne"essr' in res-e"t o# onl' t!e lst Go+ern%ent ""o%%o$tion
o""u-ie$ ' !i% e#ore retire%ent. An' outstn$in* $ues in res-e"t o# n' -re+ious
""o%%o$tion s!oul$ e re"o+ere$ #ro% t!e $e#ultin* Estte O##i"er. Also 7No De%n$
Certi#i"te7 s!oul$ e issue$ 'erl' ' t!e Estte O##i"e "on"erne$ in t!e "se o# ll llottee
Go+ern%ent ser+nts t -rti"ulr sttion.
>(i? !e si*ne$ "o-' o# t!e 0ension For% s!oul$ e #or&r$e$ to t!e sn"tionin*
ut!orit' #ter #illin* u- n$ si*nin* Se"tion (:) o# 0rt II. !e &orkin* "o-' %' e
retine$ in t!e inititin* o##i"e s n o##i"e "o-'.
>(ii?>a? 0ension A--li"tion For% %ust e su--orte$ ' su"! re>uisite $o"u%ents
s "n e issue$ e#ore t!e "tul $te o# retire%ent. In "se o# In+li$ 0ension, in+li$it'
"erti#i"te s!oul$ e en"lose$ in ori*inl. Do"u%ents &!i"! "nnot e issue$ till t!e $te o#
retire%ent su"! s t!e Lst 0' Certi#i"te n$ t!e No De%n$ Certi#i"te s!oul$ e sent
#ter&r$s se-rtel'.
>&? La# Pa$ C!r#i;i"a#!. It s!ll e %n$tor' #or t!e $r&in* n$ $isursin*
o##i"ers n$ u$it n$ ""ounts ut!orities to issue Lst 0' Certi#i"te &it!in 3 $'s o# t!e
$te o# retire%ent o# Go+ern%ent ser+nt.
V0r () Finn"e Di+ision O.M No F. :()2Re*. (:)/4 $te$ 6622344T

>(iii? 9!ere Go+ern%ent ser+nt is $e"ese$ n$ #%il' -ension is -'le to

t!e &i$o& or ot!er "li%nts, t!e #ollo&in* $o"u%ents !+e to e sent lon*&it! t!e 0ension
A--li"tion For%
>a? A--li"tion (in ori*inl) #ro% t!e &i$o&/"li%nts.
>&? Det! Certi#i"te (in ori*inl).
>"? 0ostl A$$ress ( "o-ies).
>:? List o# sur+i+in* %e%ers ( "o-ies).
>!? S-e"i%en si*ntures o# &i$o&/"li%nt(s).
>;? !u% n$ #in*er i%-ressions o# t!e &i$o&/"li%nt.
>? Non e%-lo'%ent "erti#i"te ( "o-ies).
>*? A "erti#i"te to t!e e##e"t t!t t!e &i$o& !$ not u$i"ill' se-rte$ #ro%
!er !usn$ ( "o-ies).
>i? A "erti#i"te t!t t!e &i$o& !$ not re2%rrie$ #ter t!e $et! o# !er
!usn$.
>(i/? !e sn"tionin* ut!orit' s!oul$ #ill in Se"tion () o# 0rt II o# t!e For%.
!e #ull -ension $%issile un$er t!e rules is not to e *i+en s %tter o# "ourse, unless t!e
ser+i"e ren$ere$ !s een rell' --ro+e$. I# t!e ser+i"e ren$ere$ !s not een t!orou*!l'
stis#"tor', t!e ut!orit' sn"tionin* t!e -ension/*rtuit' s!oul$ %ke su"! re$u"tion in t!e
%ount o# -ension/*rtuit' s it t!inks -ro-er. Ho&e+er no re$u"tion in t!e %ount o# n'
-ension "n e %$e &it!out ##or$in* to t!e -erson "on"erne$, ' %ens o# noti"e in
&ritin*, n o--ortunit' to s!o& "use *inst t!e -ro-ose$ re$u"tion.
VFinn"e Di+ision Noti#i"tion No S.R.O. 56(8)/62F. 3() Re+. (:)/3, $te$ 22346T.

>(/? A#ter "o%-letion o# Se"tion () o# 0rt II o# t!e For% t!e sn"tionin*

ut!orit' s!oul$ sen$ t!e For% to t!e Au$it O##i"e, lon*&it! #or&r$in* letter. In re*r$
to -re-rtion o# -ension --ers o# Go+ern%ent ser+nts on $e-uttion to ot!er De-rt%ents
it !s een $e"i$e$ t!t t!ose o# te%-orr' e%-lo'ee %' e -re-re$ ' t!e orro&in*
Ministr'/De-rt%ent, ut in t!e "se o# -er%nent e%-lo'ee t!e --ers !+e to e
-re-re$ ' t!e Ministr'/Di+ision/ De-rt%ent/O##i"e in &!i"! !e !el$ sustnti+e
--oint%ent. Like&ise t!e Au$it O##i"e $elin* &it! t!e orro&in* De-rt%ent, in &!i"! t!e
te%-orr' e%-lo'ee &s ser+in* &ill #inlise t!e -ension "se n$ in t!e "se o# -er%nent
Go+ern%ent ser+nt t!e -ension "se &ill e #inlise$ ' t!e Au$it O##i"e in &!ose
uris$i"tion #lls t!e Go+ern%ent/Ministr'/ De-rt%ent in &!i"! su"! Go+ern%ent ser+nt
!ol$s -er%nent -ost in sustnti+e "-"it'.
VFinn"e Di+ision O.M No F. (6) Re*. (:)/6, $te$ 352 346 n$ Au$itor2Generl7s letter No. 6620ro/2
3, $te$ 624234T.

>(/i? !e Au$it O##i"er, #ter s"rutiniin* 0rt I n$ 0rt II n$ rri+in* t !is o&n
#in$in*s out t!e "orre"t len*t! o# >uli#'in* ser+i"e n$ t!e %ount o# 0ension n$
Grtuit' $%issile, re"or$ *ist o# !is #in$in*s #ro% !is &orkin* --ers into 0rt III o# t!e
#or%.
>(/ii? !e Au$it O##i"er s!oul$ issue t!e 0ension 0'%ent Or$er in "ses &!ere
ll ne"essr' $o"u%ents/in#or%tions re +ille &it! !i%, #ortni*!t e#ore t!e e-e"te$
$te o# retire%ent.
>(/iii? 9!en t!e -re-rtion o# -ension "se is strte$ 0ro*ress S!eet in t!e
#ollo&in* #or% s!oul$ e tt"!e$ &it! it s!o&in* t!e $tes ' &!i"! s-e"i#i" "tion s!oul$
e "o%-lete$. !is s!eet s!oul$ %o+e &it! t!e -ension "se #ro% t!e $%inistrti+e
ut!orit' to t!e Au$it o##i"e n$ s!oul$ e returne$ to t!e $%inistrti+e ut!orit' #ter t!e
#inl 0ension 0'%ent Or$er !s een issue$. !e return o# t!e 0ro*ress S!eet s!oul$ e
&t"!e$ ' t!e $%inistrti+e Ministr'/ De-rt%ent n$ on its re"ei-t "k it s!oul$ e
e%ine$ t t!e le+el o# De-ut' Se"retr' in t!e "se o# <2l to <23 st## n$ oint Se"retr'
in t!e "se o# <23: n$ o+e +ie& to #in$in* &!et!er n' $el' !s tken -l"e.
9.37 Pr+r! S*!!# ;+r !i+ "a!6
1. N%e o# retirin* Go+ern%ent ser+nt.
2. 0ost !el$.
%. Dte o# irt!.
0. E-e"te$ $te o# retire%ent.

A"#i+

D'! :a#! Ii#ia#!: + C+l!#!: +

3. Initite -re-rtion o# one 'er e#ore e-e"te$

-ension --ers. $te o# retire%ent
 4. C!e"kin* o# re"or$s to
se" &!et!er n' re"o+eries
o# Go+ern%ent $ues re
outstn$in*.

5. Otinin* o# #or%l Si %ont!s e#ore e-e"te$

A--li"tion #or -ension $te o# retire%ent
#ro% &oul$ e -ensioner.
7. Re>uest #or #urnis!in*
7No De%n$ Certi#i"te[
9. 9ritin* to Estte O##i"e
to rin* rent ""ount u-2to2
$te.

1=. Finlistion o# -ension At lest t!ree %ont!s e#ore

--ers in $%inistrti+e t!e e-e"te$ $te o#
$e-rt%e% n$ t!eir retire%ent,
su%ission to Au$it O##i"e.

11. Issue o# -ension Fortni*!t e#ore t!e

-'%ent or$er. e-e"te$ $te o# retire%ent

9.39 !is 0ro*ress S!eet s!oul$ %o+e &it! t!e -ension --ers o# t!e in$i+i$ul
"on"erne$ n$ e returne$ to t!e $%inistrti+e ut!orit' #ter 0ension 0'%ent Or$er !s
een issue$ &!ere oser+tions o# He$ o# De-rt%ent/D.S./.S. s!oul$ e re"or$e$.
STEPS RELATING TO PREPARATION AND DISPOSAL OF AN ORDINARY
PENSION CASE6
9.4= One 'er e#ore t!e $le o# retire%ent.
STAGE I
>i? !e o##i"e res-onsile #or inititin* t!e "se strts #illin* u- o# &orkin* "o-'
o# t!e 0ension A--li"tion For%.
>ii? C!e"ks re"or$ s to se" &!et!er n' re"o+e ries o# Go+ern%ent $ues re
outstn$in*.
>iii? Att"! 0ro*ress S!eet s!o&in* t!e $tes ' &!i"! s-e"i#i" "tion is
re>uire$.
Si( +#* &!;+r! #*! :al! +; r!#ir!!#
STAGE II
 >i? Otin #or%l --li"tion #ro% t!e &oul$2e -ensioner.
>ii? Re>uests t!e -rties "on"erne$ #or issue o# ;No De%n$ Certi#i"te;.
>iii? 9rns t!e Estte O##i"e to rin* t!e rent ""ount u-2to2$te.
Si( #+ #*r!! +#* &!;+r! #*! :al! +; r!#ir!!#
STAGE III
>i? Co%-letes t!e -ension --ers #or su%ission to sn"tionin* ut!orit'.

>ii? Sn"tionin* ut!orit' re"or$s or$ers.

>iii? For&r$in* o# --ers to t!e Au$it o##i"e.
T*r!! +#* #+ ;+r#i*# &!;+r! #*! :a#! +; r!#ir!!#
STAGE IV
>i? Au$it O##i"e "!e"ks t!e -ension --ers.
>ii? Au$it O##i"e issues t!e 0. 0. O.
>iii? Allo&s nti"i-tor' -ension in "se $el' is likel' to tke -l"e in
#inlition.
A;#!r #*! i'! +; P. P. O
STAGE V

>i? Au$it O##i"e returns t!e 0ro*ress S!eet

>ii? DS/S e%ines t!e 0ro*ress S!eet.
!e @i*iln"e o##i"ers &ill kee- "lose &t"! o+er t!e -ension &ork in t!e Ministries s
&ell s t!e Att"!e$ De-rt%ents n$ Suor$inte O##i"es.
PAYMENT OF PENSION IN PA)ISTAN6
9.41 >i? B!ii +; a$!# +; !i+.!e or$inr' -ension is -'le #ro% t!e
$te on &!i"! t!e -ensioner "eses to e orne on t!e estlis!%ent.(Art. 4 C.S.Rs)
>ii? Pa$!# +; Gra#'i#$. A *rtuit' is -i$ in sin*le su%, n$ not '
instll%ents, on re"ei-t o# t!e A""ountnt Generl7s ut!orit'. (Art. 4 C.S.Rs)
>iii? Pa$!# +; P!i+.A -ension is -'le %ont!l' on n$ #ter t!e #irst $'
o# t!e #ollo&in* %ont!. (Art. 4 C.S.Rs)
>i/? D!a#* +; a P!i+!r A -ension is -' le #or t!e $' on &!i"! t!e
-ensioner $ies, t!e !our t &!i"! $et! tkes -l"e !s no e##e"t on t!e "li%.(Art. 4
C.S.Rs)
VFinn"e Di+ision Noti#i"tion No SRO 3(3)/4 $te$ 3422344 F.:()2Re*.(:)/5.T

>/? On re"ei-t o# t!e 0ension 0'%ent Or$er, t!e $isursin* o##i"er s!oul$ $eli+er
one2!l# to t!e -ensioner, n$ kee- t!e ot!er !l# "re#ull' in su"! %nner t!t t!e
-ensioner, "nnot !+e ""ess t!ereto. All -'%ents s!oul$ e entere$ on ot! t!e !l+es n$
tteste$ ' t!e $isursin* o##i"er. (Art 4 C.S.Rs)
 A -ensioner "n $r& !is -ension #ro% Distri"t A""ounts O##i"er, resur'/Su2
resur' or n' rn"! o# t!e Ntionl <nk o# 0kistn.
Vresur' Rule 6 ? Finn"e Di+ision O.M No F. (33) IF2IK/2655 $te$ 52234T

>/i? Pa$!# +; !i+ &$ M+!$ Or:!r. S%ll -ensions u-to Rs. -er
%ensu% "n e $r&n2' -ensioners t t!eir o-tion n$ e-ense t!rou*! -ostl Mone'
Or$ers, -ensioners $r&in* u- to Rs. -er %ensu% re llo&e$ to $r& t!eir -ensions t
Go+ern%ent e-ense t!rou*! -ostl %one' or$ers.

VFinn"e Di+ision O.M No ()2RI/:, $te$ 3326234: n$ F. (5) RS/33/:5, $te$ 32234:4T
>/ii? P!r+al a!ara"! +; !i+!r a: a$!# #*r+'* li;! "!r#i;i"a#!.
As rule, -ensioner %ust tke -'%ent in -erson #ter i$enti#i"tion ' "o%-rison &it!
t!e 0ension 0'%ent Or$er. A -ensioner s-e"ill' ee%-te$ ' t!e Go+ern%ent #ro%
-ersonl --ern"e, or #e%le -ensioner not ""usto%e$ to --er in -uli", or %le
-ensioner &!o is unle to --er in -uli" in "onse>uen"e o# o$il' illness or in#ir%it',
%' re"ei+e !is or !er -ension u-on t!e -ro$u"tion o# LIFE CERIFICAE si*ne$ '
res-onsile o##i"er o# Go+ern%ent or ' so%e ot!er &ell2kno&n n$ trust &ort!' -erson. A
-ensioner o# n' $es"ri-tion, &!o -ro$u"es li#e "erti#i"te si*ne$ ' so%e -erson
eer"isin* t!e -o&ers o# M*istrte un$er t!e Cri% inl 0ro"e $ure Co$e, or ' n'
Re*istrr or Su2Re*istrr un$er t!e Re*istrtion A"t, or, ' n' -ensione$ o##i"er &!o
e#ore retire%ent !el$ <23: n$ o+e --oint%ent or eer"ise$ t!e -o&ers o# M*istrte
or ' Munsi##, or ' n' -erson !ol$in* Go+ern%ent title, is lso ee%-te$ #ro% -ersonl
--ern"e. In ll su"! "ses t!e $isursin* o##i"er %ust tke -re"ution to -re+ent
i%-ositions n$ %ust, t lest on"e 'er, re>uire -roo# in$e-en$ent o# t!t, #urnis!e$ ' t!e
li#e "erti#i"te, o# t!e "ontinue$ eisten"e o# t!e -ensioner.(Art. 4, 4, 4: n$ 4 C.S.
Rs)
>/iii? Dra8al +; !i+ #*r+'* A!# . A -ensioner o# n' $es"ri-tion,
resi$ent in 0kistn is ee%-te$ #ro% -ersonl --ern"e i# !e $r&s !is -ension t!rou*!
$ul' ut!orise$ *ent --ro+e$ ' Go+ern%ent &!o %ust ee"ute on$ to re#un$
o+er-'%ents n$ -ro$u"e t lest on"e 'er li#e "erti#i"te si*ne$ ' n' o# t!e -ersons
ut!orise$ in -r (+ii) o+e. Su"! -ensions s!oul$ not e -i$ on ""ount o# -erio$ o#
%ore t!n 'er #ter t!e $te o# li#e "erti#i"te lst re"ei+e$ n$ t!e A""ountnt2Generl
n$ t!e $isursin* o##i"er s!oul$ e on t!e &t"! #or ut!enti" in#or%tion o# t!e $e"ese$ o#
n' su"! -ensioner n$ on re"ei-t t!ereo# s!oul$ -ro%-tl' sto- #urt!er -'%ent. (Art.44 C.
S. Rs)
>i(? Dra8al +; !i+ &$ !i+!r +# r!i:i i Pai#a. A -ensioner

not resi$in*
Ntionl in 0kistn
<nk %' t!rou*!
o# 0kistn $r& !is -ension t n' resur'
$ul' ut!orise$ *entin&!o
0kistn,
%ust n' rn"!
eit!er o# t!e
-ro$u"e
"erti#i"te ' M*istrte, Notr' 0uli" or <nker or t!e He$ o# 0kistn Mission
ro$ or *ette$ o##i"er $ul' ut!orise$ ' !i% on e"! o""sion, t!t t!e -ensioner &s
li+e on t!e $te to &!i"! !is -ension is "li%e$, or ee"ute on$ to re#un$ o+er-'%ents
n$ -ro$u"e su"! "erti#i"te t lest on"e 'er.VArt. 44 C.S.Rs re$ &it! Ministr' o#
Finn"e O.M No. F. (4) IF. IK/2::, $te$ 325234T
>(? C!r#i;i"a#! +; +-!l+$!#. A -ensioner is re>uire$ to --en$ to !is ill
"erti#i"te s #ollo&s2
 ;I $e"lre t!t I !+e not re"ei+e$ n' re%unertion #or ser+in* in n' "-"it', eit!er
un$er Go+ern%ent or un$er Lo"l Fun$ $urin* t!e -erio$ #or &!i"! t!e %ount o# -ension
"li%e$ in t!is ill is $ue;.
Note2 In t!e "se o# -ensioner -er%itte$ to $r& -ension #ter re2e%-lo'%ent, t!is
"erti#i"te s!oul$ e %o$i#ie$ ""or$in* to #"ts (Art. 4 C.S.Rs)
>(i? Arr!ar +; !i+. !ere is no& no restri"tion #or t!e $r&l o# -ension, i#
it #lls into rrers. !e rrers %' e -i$ ' t!e $isursin* o##i"er &it!out n' re#eren"e to
t!e u$it o##i"e or t!e -ension sn"tionin* ut!orit'.
VFinn"e Di+ision O M No F. (I)2Re*. (:)/. $te$ 6326234T.

>(ii? Arr!ar a$a&l! #+ *!ir +; !i+!r.On t!e $et! o# -ensioner -'%ent

o# n' rrers "tull' $ue %' e %$e to !is !eirs -ro+i$e$ t!t t!e' --l' &it!in one 'er
o# !is $et!. It "nnot e -i$ t!ere#ter &it!out t!e sn"tion o# t!e ut!orit' ' &!o%
-ension &s sn"tione$, to e otine$ t!rou*! t!e A""ountnt2Generl.I#, !o&e+er, t!e
rrers $o not e"ee$ Rs.3/2 n$ t!e "se -resents no -e"ulir #eture, t!e A""ountnt2
Generl is e%-o&ere$ to -ss t!e rrers on !is o&n ut!orit'.(Art.4:3, C.S.Rs)
>(iii? I# Go+ern%ent ser+nt not *o+erne$ ' t!e -ension2"u%2Grtuit' S"!e%e,
34, $ies e#ore "tull' retirin* or ein* $is"!r*e$, !is !eirs !+e no "li% to n't!in* in
res-e"t o# !is -ension.
>(i/? F'#'r! ++: "+:'"# a "+:i#i+ +; a$!#. Future *oo$ "on$u"t is n
i%-lie$ "on$ition o# e+er' *rnt o# -ension. !e Go+ern%ent reser+es to t!e%sel+es t!e
ri*!t o# &it!!ol$in* or &it!$r&in* -ension or n' -rt o# it, i# t!e -ensioner e "on+i"te$
o# serious "ri%e or e *uilt' o# *r+e %is"on$u"t. !e $e"ision o# t!e 0resi$ent on n'
>uestion o# &it!!ol$in* or &it!$r&in* t!e &!ole or n' -rt o# -ension s!ll e #inl n$
"on"lusi+e. (Art.3 C.S.Rs)
>(/? Tai ar# i !l!"#i+ a: +li#i".E"e-t &it! t!e -re+ious sn"tion o#
t!e Fe$erl Go+ern%ent, no -ensioner s!ll, &it!in -erio$ o# t&o 'ers #ro% t!e $te o# !is
retire%ent, tke -rt in n' ele"tion or en**e in -oliti"l "ti+it' o# n' kin$. !e
"ontr+ention o# t!is -ro+ision s!ll e $ee%e$ to e *r+e %is"on$u"t. (Art 3 C.S.Rs)

>(/i? C+!r"ial !l+$!# a;#!r r!#ir!!#I# -ensioner &!o i%%e$itel'

e#ore retire%ent &s %e%er o# n' o# t!e All 0kistn Ser+i"es in"lu$in* t!e Forei*n
Ser+i"e, or o# n' Centrl Su-erior Ci+il Ser+i"e, or Centrl Ser+i"e Clss2I or Centrl
Clss2II Gette$ Ser+i"e, or !ol$er o# Clss2II Gette$ -ost, &is!es to ""e-t n'
"o%%er"il e%-lo'%ent e#ore t!e e-ir' o# t&o 'ers #ro% t!e $te o# !is retire%ent !e
s!oul$ otin t!e -re+ious sn"tion o# t!e 0resi$ent #or t!is. No -ension s!ll e -'le to
-ensioner &!o ""e-ts "o%%er"il e%-lo'%ent &it!out su"! sn"tion, in res-e"t o# n'
-erio$ #or &!i"! !e is so e%-lo'e$ or su"! lon*er -erio$ s t!e 0resi$ent %' $ire"t. A
Go+ern%ent ser+nt -er%itte$ ' t!e --ro-rite ut!orit' to tke u- -rti"ulr #or% o#
"o%%er"il e%-lo'%ent $urin* !is le+e -re-rtor' to retire%ent s!ll not e re>uire$ to
otin suse>uent -er%ission #or !is "ontinution in su"! e%-lo'%ent #ter retire%ent.
Note2Co%%er"il e%-lo'%ent %ens e%-lo'%ent o# n' "-"it' in"lu$in* t!t o#
n *ent un$er "o%-n', #ir% or in$i+i$ul en**e$ in tr$in* or in "o%%er"il,
in$ustril, *ri"ulturl, #inn"il or -ro#essionl usiness, n$ in"lu$es lso $ire"tors!i- o#
su"! "o%-n' n$ -rtners!i- o# su"! #ir% VArt. 32< CSRsJMinistr' o# Finn"e
Noti#i"tion No. F. 3(5) RI/:, $te$ 625234:4T,
>(/ii? A##a"*!# +; !i+. No -ension *rnte$ or "ontinue$ ' Go+ern%ent
on -oliti"l "onsi$ertion, or on ""ount o# -st ser+i"e or -resent in#ir%ities or s
"o%-ssionte llo&n"e n$ no %one' $ue or to e"o%e $ue on ""ount o# n' su"!
-ension or llo&n"e, s!ll e lile to seiure, tt"!%ent or se>uestrtion ' -ro"ess o# n'
Court in 0kistn, t t!e instn"e o# "re$itor, #or n' $e%n$ *inst t!e -ensioner or in
stis#"tion o# $e"ree or or$er o# n' su"! Court. (Rule un$er Art. 4 C.S.Rs)
>(/iii? Ar!!!# ;+r r!"+/!r$ ;r+ !i+!r.All ssi*n%ents, *ree%ents,
or$ers, sles n$ se"urities o# e+er' kin$ %$e ' t!e -erson entitle$ to n' -ension, -' or
llo&n"e %entione$ in 0r (+i), o+e in res-e"t o# n' %one' not -'le t or e#ore
t!e %kin* t!ereo#, on ""ount o# n' su"! -ension, -' or llo&n"e, or #or *i+in* or
ssi*nin* n' #uture interest t!erein, re null n$ +oi$. (Se". 36 A"t KKIII o# 353)
>(i(? R!"+/!r$ ;r+ !i+ + a""+'# +; l+. !e 0resi$ent !s *ot t!e #ull
ri*!t to or$er t!e re"o+er' #ro% t!e -ension o# n o##i"er o# n' %ount on ""ount o# losses
#oun$ in u$i"il or $e-rt%entl -ro"ee$in*s to !+e een "use$ to Go+ern%ent ' t!e
ne*li*en"e or #ru$ o# su"! o##i"er $urin* !is ser+i"e. (Art. 32A C. S. Rs)
9.42 Pa$!# +; !i+ a&r+a:6 >i? A -ensioner is entitle$ to re"ei+e !is -ension in
sterlin* #or t!e -erio$ o# !is resi$en"e outsi$e 0kistn. !e ter% 7resi$en"e7 in"lu$es
te%-orr' +isits ro$. For t!is -ur-ose t!e -ensioner !s to inti%te to t!e Au$it O##i"er
"on"erne$ in $+n"e t!t !e inten$s to -ro"ee$ ro$ &it! e##e"t
#ro%.....................................in "onne"tion &it!........................n$ !is -erio$ o# st' &ill e
--roi%tel'.......................... On re"ei-t o# t!e in#or%tion t!e Au$it o##i"e &ill ut!orise
t!e -'%ent o# -ension in Sterlin* t!rou*! t!e Stte <nk o# 0kistn #or t!e -erio$ s
inti%te$ ' t!e -ensioner or #or t!e -erio$ o# !is "tul st' &!i"!e+er is less. !is
ut!orition &ill, !o&e+er, e sue"t to t!e +ililit' o# #orei*n e"!n*e.
>ii? A -ensioner $o%i"ile$ in 0kistn &!o retire$ on or #ter t!e 35t! Se-te%er,
34:4, n$ ">uires t!e Citiens!i- o# not!er "ountr', s!ll, #ro% t!e $te o# !is ">uirin*
su"! Citiens!i-, "ese to $r& !is -ension in #orei*n "urren"'.
>iii? Conse>uent u-on t!e $e+lution o# 0k. ru-ee t!e -ensions $eter%ine$,
un$er t!e Re+ise$ 0ension Rules, 34:: &ill e "on+erte$ into Sterlin* t t!e ne& o##i"il rte
o# e"!n*e -res"rie$ on t!e $e+lution o# 0k. ru-ee. !is &ill --l' to ll -'%ents
%$e on or #ter t!e $te o# $e+lution o# 0k. ru-ee irres-e"ti+e o# t!e -erio$ to &!i"! t!e'
relte.
>i/? !e -'%ent o# -ension in Sterlin* in t!e "se o# t!e -ensioners &!o $o not
#ll &it!in t!e -ur+ie& o# Re+ise$ 0ension Rules, 34::, or &!o !+e ele"te$ to retin t!e
-re234:: -ensionr' ene#its &oul$ "ontinue to e *o+erne$ ' t!e -ro+isions o# Art. 4 C.
S.R or Art 45 C.S.R. s t!e "se %' e, re$ &it! 0rs ? o# 0resi$ent7s Or$er No.
KI@ o# 344 V0resi$ent7s Or$er No. KI@ o# 344, $te$ t!e 6t! Au*ust, 344 s %en$e$
+i$e Or$inn"e No. III o# 3453 $te$ 62323453, Ministr' o# Finn"e O. M. No. F. 5()
RI/4, O. M. No. F. ()2RI (R90)/:6, $te$ t!e 6:t! M', 34:6, Noti#i"tion No. F. ()2
R:/:4, $te$ t!e 35t! Se-te%er, 34:4 n$ O. M. No. F : (66)2Re* (:)/6, $te$ t!e 5t!
Se-te%er, 346T.
 >/? !e #ollo&in* -ro"e$ure s!ll e $o-te$ #or $r&l o# -ensions ' t!e
0kistni -ensioners &!o &nt -'%ent o# t!eir -ension ein* %$e t!rou*! 0kistn
Mission ro$. Su"! -ensioners "n e -l"e$ in t!e #ollo&in* t!ree "te*ories 2
>i? Fe$erl Go+ern%ent 0ensioners (Ci+il).
>ii? Fe$erl Go+ern%ent 0ensioners (De#en"e),
>iii? 0ro+in"il Go+ern%ent 0ensioners.
A 0kistni -ensioner elon*in* to n' o# t!ese t!ree "te*ories $esirin* to $r&
-ension t!rou*! Mission ro$, s!oul$ --ro"! !is Au$it O##i"er #or t!is -ur-ose n$ t!e
Au$it O##i"er &ill -ro+i$e t!e re>uisite #un$s in t!e Assi*n%ent A""ount o# t!e Ministr' o#
Forei*n A##irs to*et!er &it! ne"essr' #orei*n e"!n*e.
!e C!ie# A""ounts O##i"er, Ministr' o# Forei*n A##irs, on re"ei-t o# re>uisite #un$s
in t!e Assi*n%ent A""ount n$ t!e 0'%ent Aut!orit' #ro% A""ount O##i"e "on"erne$ &ill
rrn*e -'%ent to t!e -ensioner t!rou*! t!e %issions "on"erne$. !e -ro+ision #or -ension
-'%ents in t!e ""ount "ir"le o# t!e res-e"ti+e A""ount O##i"e s!ll "ontinue to e %$e s
t -resent in res-e"t o# ll t!e t!ree "te*ories o# -ensioners %entione$ o+e.
!e %e"!nis% in t!e A""ounts O##i"es "on"erne$ s!ll e t!t t!e A""ounts O##i"ers
"on"erne$ s!ll #or&r$ ot! !l+es o# t!e eistin* 0. 0. O. o# t!e -ensioner to t!e C!ie#
A""ounts O##i"er, Forei*n A##irs &it! sele$ letter o# ut!orit' #or rrn*in* -'%ent
t!rou*! t!e %ission "on"erne$. !e C!ie# A""ounts O##i"er, Forei*n A##irs &ill re"or$ on
t!e 0. 0. O. n en$orse%ent s!o&in* n%e o# t!e %ission &!ere -ension is to e -i$ n$
t!en #or&r$ ot! t!e !l+es o# t!e 0. 0. O. to t!e %ission "on"erne$. !e -ensioner &ill e
$+ise$ to "ont"t t!e %ission n$ re"ei+e !is o&n "o-' o# t!e 0.0.O. #or *ettin* %ont!l'
-'%ent.
VFinn"e Di+ision O. M. No. F. 3(3) EF(<2ll)/426 $te$ 32332345T,

RE-EMPLOYMENT OF PENSIONERS6
9.4% >i? No Go+ern%ent ser+nt %' retire &it! +ie& to ein* re2e%-lo'e$, n$
$r&in* -ension in $$ition to -', &!et!er in t!e *enerl ser+i"e or in t!e ser+i"e o# n'
Lo"l Fun$.
Note. !e e-ression Lo"l Fun$ $enotes re+enue $%inistere$ ' o$ies &!i"! ' l& or
rule !+in* #or"e o# l& "o%e un$er t!e "ontrol o# Go+ern%ent &!et!er in re*r$ to t!e
-ro"ee$in*s *enerll', or to s-e"i#i" %tters su"! s t!e sn"tionin* o# t!eir u$*ets,
sn"tion to t!e "retion or #illin* u- o# -rti"ulr --oint%ents t!e en"t%ent o# le+e,

-ension or si%ilr
Go+ern%ent rules,s2su"!.
o# 0kistn n$ t!e (Art.
re+enue o# C.S.Rs)
42A n' o$' &!i"! %' s-e"ill' noti#ie$ ' t!e

>ii? 9!en -ensioner otins re2e%-lo'rnent un$er Go+ern%ent or in t!e ser+i"e o# Lo"l
Fun$ !e s!oul$ $e"lre to t!e --ointin* ut!orit' t!e %ount o# n' *rtuit', onus or
-ension *rnte$ to !i% in res-e"t o# t!e -re+ious e%-lo'%ent. !e ut!orit' re2--ointin*
t!e -ensioner s!oul$ s-e"i#i"ll' stte in t!e or$er o# re2e%-lo'%ent &!et!er n' $e$u"tion
is to e %$e #ro% -ension or slr'.
Note. A &oun$ or ot!er etror$inr' -ension n$ &oun$ or inur' or $isilit' -ension or
$isilit' $$ition to -ension &r$e$ un$er t!e %ilitr' rules s!ll "ontinue to e $r&n
' retire$ Go+ern%ent ser+nt, "i+il or %ilitr', $urin* re2e%-lo'%ent or ontinue$
e%-lo'%ent, n$ s!ll e sue"t to t!e "on$itions o# its &r$. (Arts. 3, 32<. C.S.Rs)
>iii? Sin"e sttutor' -uli" o$ies su"! s t!e 0kistn In$ustril De+elo-%ent Cor-ortion,
t!e 8r"!i De+elo-%ent Aut!orit' et". "o%e un$er t!e "ontrol o# t!e Go+ern%ent eit!er in
re*r$ to -ro"ee$in*s *enerll' or to s-e"i#i" %tters n$ t!e re+enue $%inistere$ ' t!e%
"onstitutes 7Lo"l Fun$7 t!e rules reltin* to t!e re2e%-lo'%ent o# Go+ern%ent -ensioners in
t!e ser+i"e o# 7Lo"l Fun$s7 re --li"le to t!e -ensioners re2e%-lo'e$ in ll utono%ous
-uli" o$ies "onstitute$ ' l&.
VFinn"e Di+ision O.M No F. () Rl (R90)/:3, $te$ 32234:3T.

9.40 Fi(a#i+ +; a$ +; r!-!l+$!: !i+!r6 !e #ollo&in* *enerl -rin"i-les

s!oul$ e oser+e$ in #iin* t!e -' o# retire$ Go+ern%ent ser+nts re2e%-lo'e$ un$er t!e
Go+ern%ent o# 0kistn, Autono%ous <o$ies n$ 0uli" Li%ite$ Co%-nies in &!i"!
Go+ern%ent !ol$s "ontrollin* s!res2
>a? 9!ere t!e ne& -ost "rries #ie$ -', !e s!oul$ e llo&e$ t!e -' o# t!t -ost less
-ension.
>&? 9!ere t!e ne& -ost "rries ti%e2s"le o# -' 2
>i? I# t!e sustnti+e -' lst $r&n ' t!e o##i"er e#ore retire%ent &s less t!n t!e
%ini%u% o# t!e s"le o# t!e ne& -ost !e s!oul$ e llo&e$ t!e %ini%u% o# t!e s"le less
-ension.
>ii? I# t!e sustnti+e -' lst $r&n &s %ore t!n t!e %ini%u% o# t!e s"le ut less t!n
t!e %i%u% o# t!e s"le o# ne& -ost, !is -' s!oul$ e #ie$ t t!e st*e in t!e s"le
"orres-on$in* to t!e -' lst $r&n or i# t!ere e no su"! st*e, t t!e net lo&er st*e in t!e
s"le. Fro% t!e -' so #ie$ t!e %ount o# -ension s!oul$ e $e$u"te$.
>iii? 9!ere t!e sustnti+e -' $r&n i%%e$itel' e#ore retire%ent &s %ore t!n
%i%u% o# t!e s"le o# t!e -ost in &!i"! t!e o##i"er is e%-lo'e$, !is -' %' e #ie$ t
t!e %ini%u% o# t!e s"le o# t!e -ost in &!i"! !e is re2e%-lo'e$ n$ !e %' e llo&e$ to
$r& !is -ension in $$ition to t!e -' so #ie$ sue"t to t!e "on$ition t!t t!e initil -'
#ie$ -!us t!e %ount o# -ension $oes not e"ee$ t!e sustnti+e -' $r&n ' !i%
i%%e$itel' e#ore retire%ent. On"e t!e -' is so #ie$ !e &ill e entitle$ to $r&
in"re%ents in t!e s"le o# t!e -ost -ro+i$e$ t!t t!e %ount o# -' (in"lu$in* in"re%ents)
-lus -ension $oes not, t n' st*e, e"ee$ t!e sustnti+e -' $r&n e#ore retire%ent.

eenA#ie$
>"? re2e%-lo'e$
in s"leGo+ern%ent ser+ntt!n
t st*e lo&er s!oul$ ern in"re%ents in ll "ses &!ere -' !s
t!e %i%u%.
>:? In "se re2e%-lo'e$ -ensioner is -ro%ote$ to !i*!er -ost, !is -' s!oul$ e #ie$ in
su"! %nner s i# !e &s ser+in* o##i"er &it! t!e $i##eren"e t!t #ro% t!e -' so
$eter%ine$ t!e -ension &oul$ e $e$u"te$.
>!? In "se &!ere o##i"itin* -' !i*!er t!n t!e sustnti+e -' &s $r&n #or
"ontinuous -erio$ o# 'ers or %ore i%%e$itel' e#ore retire%ent, t!e o##i"itin* -'
$r&n e#ore %' e trete$ s sustnti+e -' #or t!e -ur-ose o# t!ose or$ers.
>;? !ese -rin"i-les s!oul$ lso e #ollo&e$ in "se o# --oint%ents to sttutor' -osts s
t!ose o# Go+ernors, S-ekers, Ministers et". A retire$ o##i"il --ointe$ to n' sttutor' -ost
s!oul$ $r& t!e -' o# t!e -ost less t!e %ount o# -ension $r&n ' !i%.
>? !e -' o# t!e retire$ %ilitr' -ersonnel re2e%-lo'e$ in "i+il -osts %' lso e #ie$ in
""or$n"e &it! t!e o+e -rin"i-les. In t!eir "se sustnti+e -' s!ll lso in"lu$e t!e
#ollo&in* ele%ents1 -ro+i$e$ t!t t!e' &ere $r&n e#ore retire%ent/relese/le+e/le+e
-en$in* re2retire%ent #or "ontinuous -erio$ o# t!ree 'ers or %ore2
>i? Co%%n$/St##/C!r*e 0'.
>ii? Instru"tionl 0'.
>iii? Buli#i"tions 0'.
>i/? Disturn"e 0'
>*? !e &or$ 70ension7 &!ere+er use$ in t!ese or$ers %ens -ension e#ore "o%%uni"tion
n$/or surren$er.
VFinn"e Di+ision O.M No F. ()2Re*. /6, $te$ t!e 323234 re$ &it! O.M. No. F. (:)/Re*. 2/, $te$
6625234T

9.43 Fi(a#i+ +; a$ +; r!#ir!: G+/!r!# !r/a# i"l':i Mili#ar$ O;;i"!r r!-

!l+$!: ':!r #*! G+/!r!# a: i a'#+++' &+:i!6!e re2e%-lo'%ent n$ re2
e%-lo'%ent -' o# retire$ Go+ern%ent ser+nts in "i+il -osts un$er t!e Fe$erl Go+ern%ent
n$ t!e utono%ous o$ies s!oul$ e re*ulte$ in ""or$n"e &it! t!e #ollo&in* -rin"i-les2

>I? POST ON WIC RE-EMPLOYMENT IS MADE6

>i? Re2e%-lo'%ent o# retire$ "i+il ser+nts s!oul$ e %$e in -osts e>ui+lent to sustnti+e
-osts or te%-orr' -osts i# !el$ #or one 'er ' t!e Go+ern%ent ser+nt e#ore retire%ent.
>ii? In t!e "se o# O##i"ers o# Ar%e$ For"es, re2e%-lo'%ent s!oul$ e %$e on "ontr"t in
""or$n"e &it! t!e instru"tions "ontine$ in t!e Estlis!%ent Di+ision O. M. No. 3//52
D. III, $te$ 3262345 in "se o# "i+il -osts n$ in t!e li*!t o# or$ers issue$ in -ursun"e o#
t!e Estlis!%ent Di+ision No. 3//52D. III $te$ 33262345 in t!e "se o# utono%ous
o$ies. !e e>ui+lent "i+il -ost s!oul$ e $eter%ine$ ""or$in* to t!e e>ui+len"e #or%ul
--ro+e$ ' t!e 0resi$ent. (0r 4.53)
>II? PAY ON RE-EMPLOYMENT UNDER CLAUSE >I? ABOVE6
>i?>a? 9!en retire$ "i+il ser+nt is re2e%-lo'e$ un$er Fe$erl Go+ern%ent #ter
su-ernnution or #ter "o%-letion o# 'ers -ensionle ser+i"e, !is initil -' s!oul$ e

#ie$ t t!e %ini%u% o# t!e -' s"le o# t!e -ost in &!i"! !e is re2e%-lo'e$.
>&? 9!en retire$ "i+il ser+nt is re2e%-lo'e$ un$er t!e Go+ern%ent o&ne$/"ontrolle$
utono%ous/se%i2utono%ous o$ies n$ "or-ortions #ter su-ernnution or #ter
"o%-letion o# 'ers -ensionle ser+i"e, t!e initil -' o# su"! Go+ern%ent ser+nt
s!oul$ e #ie$ t t!e %ini%u% o# t!e s"le o# -' o# t!e -ost in &!i"! !e is re2e%-lo'e$.
>"? A re2e%-lo'e$ Go+ern%ent ser+nt &oul$ ern in"re%ents un$er nor%l rules.
>:? In $$ition to -', s in$i"te$ in Cluse () n$ () #ull -ension &ill e $%issile to t!e
re2e%-lo'e$ "i+il ser+nt
>ii? 9!en retire$ %ilitr' o##i"er o# t!e rnk o# Mor/e>ui+lent n$ o+e is re2e%-lo'e$
un$er Fe$erl Go+ern% ent or un$er n utono%ous o$' in ""or$n"e &it! "luse (I) (ii),
!is -' %' e #ie$ t t!e %ini%u% o# t!e e>ui+lent *r$e in &!i"! re2e%-lo'%ent is
%$e n$ in $$ition, #ull ser+i"e -ension s $%issile un$er t!e rules &ill e -i$. !e -'
s"le o# t!e -ost &ill #or t!is -ur-ose e $eter%ine$ &it! re#eren"e to t!e e>ui+len"e
#or%ul %entione$ in Cluse (I) (ii).
>iii? !e -' o# retire$ Go+ern%ent ser+nts ot!er t!n t!ose "o+ere$ ' I ? II s!oul$ e
#ie$ in ""or$n"e &it! t!e Ministr' o# Finn"e O.M. No. F. Re*. , 6, $te$ 323234
re#erre$ to in 0r 4. 4 s %en$e$ #ro% ti%e to ti%e.
9.44 Eistin* re2e%-lo'e$ retire$ "i+il ser+nts %' o-t to e *o+erne$ ' t!e eistin*
rules/or$ers or ' t!e re+ise$ or$ers. 9!ere su"! *o+ern%ent ser+nt o-ts to e *o+erne$
' t!e re+ise$ or$ers, !is initil -' s!oul$ e re#ie$ t t!e %ini%u% o# t!e s"le o# t!e -ost
!el$ ' !i% &it! e##e"t #ro% t!e 3st o# t!e %ont! in &!i"! o-tion is *i+en n$ -ension %'
e llo&e$ in $$ition s -ro+i$e$ in -rt (II) (i) o+e.
9.45 Eistin* retire$ o##i"ers o# t!e Ar%e$ For"es o# t!e rnk o# Mor/ e>ui+lent n$
o+e &!o &ere re2e%-lo'e$ in "i+il -osts #or s-e"i#ie$ -erio$ %' o-t eit!er to e
*o+erne$ ' t!eir eistin* ter%s n$ "on$itions or ' t!e re+ise$ or$ers. 9!ere su"! re2
e%-lo'e$ o##i"ers o-t to e *o+erne$ ' t!e re+ise$ or$ers, t!e' &ill e rou*!t on t!e
re+ise$ ter%s n$ "on$itions &it! e##e"t #ro% t!e 6r$ De"e%er, 344 on &!i"! $te t!e
0resi$ent &s -lese$ to --ro+e t!e s"!e%e -ulis!e$ +i$e Estlis!%ent Di+ision O. M.
No. 3//52 D. II, $te$ 3262345. Fro% t!t $te, t!eir re2e%-lo'%ent &oul$ e "on+erte$
into re2e%-lo'%ent on "ontr"t on t!e ter%s n$ "on$itions li$ $o&n in t!e O. M.o# 3262
345 #or t!e re%inin* ter% o# t!eir re2e%-lo'%ent or #or -erio$ o# 'ers, &!i"!e+er is
less. !eir -' &ill e re#ie$ t t!e %ini%u% o# t!e s"le o# t!e -ost !el$ ' t!e% &. e. #.
62362344, n$ i# t!e -' so #ie$ -lus -ension is less t!n -' re"ei+e$ ' t!e%
i%%e$itel' e#ore 62362344, t!e $i##eren"e %' e llo&e$ s -ersonl -' to e
sore$ in #uture in"rese o# -'.
9.47 !e o-tion &ill e su%itte$ to t!e Au$it O##i"er "on"erne$ un$er $+i"e to t!e
Ministries/Di+isions, De-rt%ents or o##i"es $%inistrti+el' "on"erne$.
VFinn"e Di+ision O.M No F. ()2Re*. /5. $te$ 622345T

Note.2In t!e "se o# re2e%-lo'%ent *inst -ost in n utono%ous/se%i2

utono%ous o$' or Cor-ortion in"lu$e$ in Mn*e%ent Gr$es +i$e Finn"e Di+ision O
M. No F :(6)2l%-. 3/4 $te$ t!e t! A-ril. 3453 n$ --oint%ent to &!i"! is, ' l&,
re>uire$ to e %$e, n$ t!e slr' o# &!i"! is re>uire$ to e #ie$, ' t!e Fe$erl
Go+ern%ent, t!e re2e%-lo'e$ o##i"er. Ci+il or Militr' &ill e entitle$ to $r& %ini%u% o#
t!e rnk/*r$e #ro% &!i"! !e !s retire$. In $$ition !e &ill e entitle$ to -ension n$
-er>uisites tt"!e$ to t!e %n*e%ent -osts "on"erne$.
VFinn"e Di+ision O. M. No. F. ()2Re*. /5236, $te$ 2332345T.

9.49 !e #ollo&in* &ill e t!e ;-rin"i-le o# e>ui+len"e; et&een t!e rnks !el$ in t!e
De#en"e Ser+i"es &it! --oint%ent in <si" 0' S"les.

D!;!"! S!r/i"! Ra A+i#!# i Bai" Pa$ S"al!

 Mor Generl n$ e>ui+lent. <263 or 66 t t!e $is"retion o# t!e
Go+ern%ent

<ri*$iern$e>ui+lent. <26

Colonel n$ Lt. Colonel (&it! 35. to 6 <234

'ers "o%%issione$ ser+i"e) n$
e>ui+lent.

Morn$e>ui+lent. <235.

C-tin n$ e>ui+lent n$ Lt. n$ 6/Lt. <23

n$ e>ui+lent

VEstlis!%ent Di+ision O. M No 3://42A@. $te$ 5252344T.

9.5= A Go+ern%ent ser+nt &!o !s otine$ "o%-enstion *rtuit', i# re2e%-lo'e$

in >uli#'in* ser+i"e %' eit!er retin !is *rtuit' in &!i"! "se !is #or%er ser+i"e &ill not
"ount #or #uture -ension, or re#un$ it n$ "ount !is #or%er ser+i"e. !e intention to re#un$
%ust e %$e i%%e$itel' on re2e%-lo'%ent ut t!e re#un$ %' e %$e ' %ont!l'
instl%ents o# not less t!n one t!ir$ o# t!e Go+ern%ent ser+nt7s slr' n$ lso not less
t!n t!e &!ole *rtuit' $i+i$e$ ' t!e nu%er o# %ont!s &!i"! !+e el-se$ sin"e t!e en$ o#
t!e ser+i"e #or &!i"! t!e *rtuit' &s *i+en. !e ri*!t to "ount t!e -re+ious ser+i"e $oes not
re+i+e till t!e &!ole %ount is re#un$e$. (Art. 33,36 C.S.Rs)
9.51 A Go+ern%ent ser+nt &!o !s otine$ "o%-enstion -ension, i# re2e%-lo'e$
%' retin !is -ension in $$ition to !is -' sue"t to t!e "on$ition t!t !is initil -' on re2
e%-lo'%ent -lus -ension $oes not e"ee$ !is sustnti+e -' t t!e ti%e o# $is"!r*e. Su"!
*o+ern%ent ser+nt is entitle$ to re"ei+e t!e ene#its o# in"re%ents in !is ne& s"le on
-ro%otion to not!er s"le or -ost &it!out #urt!er "orres-on$in* re$u"tion in -ension. In
"se o# -ensioner re2e%-lo'e$ in eit!er -er%nent or te%-orr' --oint%ent #or on
#i$e te%-orr' $ut' lstin* #or not %ore t!n 'er, t!e Go+ern%ent, or &!ere t!e -ension
$oes not e"ee$ Rs. 6 %ont!, t!e o##i"er &!o "ontrols t!e estlis!%ent on &!i"! t!e
-ensioner is to e re2e%-lo'e$, %' llo& t!e -ension to e $r&n in &!ole or in -rt e+en
t!ou*! t!e su% totl o# -' n$ -ension e"ee$s !is sustnti+e -' t t!e ti%e o# !is
$is"!r*e.
In t!e "se o# re2e%-lo'%ent un$er Lo"l Fun$, no $e$u"tion is %$e #ro%
Co%-enstion 0ension.
!e Go+ern%ent o# 0kistn %' -er%it Go+ern%ent ser+nt &!o !s otine$
Co%-enstion 0ension n$ is #ter&r$s re2e%-lo'e$ in -er%nent or te%-orr'
--oint%ent $ul' sn"tione$ ' "o%-etent ut!orit' to $r& !is -ension in $$ition to t!e
-' n$ llo&n"es o# t!e --oint%ent irres-e"ti+e o# t!e -erio$ o# su"! re2e%-lo'%ent.
I# t!e -ension o# -erson $oes not e"ee$ Rs. 6 %ont!, it &ill not e tken into
""ount in #iin* !is -' n$ llo&n"es n$, in "se o# #or%erClss2III e%-lo'ees or
Go+ern%ent ser+nts in <2l, 6 or &!ere t!e %ount o# -ension e"ee$s, o# Rs. 6
%ont!, onl' so %u"! o# su"! -ension s is in e"ess o# Rs. 6 %ont! &ill e tken into
""ount in #iin* !is -' n$ llo&n"es (Art. 3 C.S.Rs).
9.52 A Go+ern%ent ser+nt &!o is in re"ei-t o# su-ernnution or retirin* -ension &ill
not e re2e%-lo'e$ or "ontinue to e e%-lo'e$ in ser+i"e -i$ #ro% Generl Re+enues or
#ro% Lo"l Fun$, e"e-t on -uli" *roun$s. In "se o# re2e%-lo'%ent o# su"! -ensioner,
t!e ut!orit' "o%-etent to #i t!e -' n$ llo&n"es o# t!e --oint%ent s!oul$ $eter%ine
&!et!er t!e -ension s!oul$ e !el$ in e'n"e &!oll' or -rtl'. 9!ere t!e -o&ers o# re2
e%-lo'%ent !+e not een $ele*te$ to t!e He$ o# De-rt%ent t!e -ensioner on re2
e%-lo'%ent %' not e llo&e$ to $r& #ull -ension in $$ition to t!e #ull -' o# t!e -ost
e"e-t &!en t!e re2e%-lo'%ent or "ontinue$ e%-lo'%ent is #or on #i$e te%-orr' $ut'
lstin* #or not %ore t!n 'er or t!e -ension $oes not e"ee$ Rs. 6 %ont!. In "se t!e
-o&ers !+e een $ele*te$ to n' ot!er ut!orit' su"! ut!orit' %' not llo& t!e
-ensioner to $r&, in #ull, -ension o# %ore t!n Rs. 6 %ont! in $$ition to t!e #ull -'
o# t!e -ost.
!e -ro+isions o# -r (iii) o+e re lso --li"le in su"! "ses.(Arts 6, 63
C.S. R. Ministr' o# Finn"e Noti#i"tion No. :362R:/:4, $te$ t!e t! ul', 34).
9.5% I# t!e %ilitr' -ension o# -erson $oes not e"ee$ Rs. 6 %ont!, it s!ll not e
tken into ""ount &!ile #iin* !is -' n$ llo&n"es on re2e%-lo'%ent in t!e Ci+il
De-rt%ent n$ in t!e "se o# unior Co%%issione$ O##i"er n$ ot!er rnks &!ere t!e
%ount o# -ension e"ee$s Rs. 6 %ont!, onl' so %u"! s in e"ess o# Rs. 6 s!ll e
$e$u"te$ #ro% !is -' n$ llo&n"es in t!e Ci+il De-rt%ent.
VFinn"e Di+ision Noti#i"tion No. :(6)2R:/:4. $te$ 24234:4T.
9.50 A Ci+il Ser+nt &!o is re2e%-lo'e$ #ter or "ontinues to e ree%-lo'e$ e'on$
t!e *e o# : 'ers is llo&e$ to $r& !is -ension in $$ition to t!e -' o# t!e -ost.
VFinn"e Di+ision O.M No F. () Re*. /:. $te$ 326234: n$ e+en nu%er, $te$ 323234T.

INSTRUCTIONS FOR TE GOVERNMENT SERVANTS6

9.53 o ensure t!t !is -ension "se is #inlise$ e-e$itious n$ !e e*ins to $r& !is
-ension on t!e $te on &!i"! it e"o%es $ue, e+er' Go+ern%ent ser+nt %ust kee- in %in$
t!e #ollo&in* -oints 2
>i? o ensure t!t !is Ser+i"e <ook is %intine$ in $u-li"te n$ e+er' ste- o# !is
o##i"il li#e is re"or$e$ t!erein.
>ii? o see t!t !is ser+i"e is +eri#ie$ nnull' n$ t!e #"t is re"or$e$ in t!e
Ser+i"e <ook.
>iii? o see t!t on "o%-letion o# 3 n$ 6 'ers o# >uli#'in* ser+i"e ' !i%,
+eri#i"tion t!ereo# is $one ' t!e Au$it O##i"er "on"erne$, n$ n entr' to t!is e##e"t is %$e
in t!e Ser+i"e <ook/ Histor' o# Ser+i"es (in "se o# <23: n$ o+e or in its sen"e
inti%tion o# ""e-te$ len*t! o# -ensionle ser+i"e is re"ei+e$ ' !i% t!rou*! letter).
>i/? o otin, in "se o# !is resi$in* in Go+ern%ent ""o%%o$tion, 7No
De%n$ Certi#i"te7 in res-e"t o# t!t ""o%%o$tion nnull', #ro% t!e Estte O##i"er
"on"erne$.
 >/? o see t!t in "se o# !is !+in* ser+e$ un$er $i##erent Go+ern%ents
ne"essr' llo"tion o# -ension !s een %$e &!ere re>uire$, ' t!e Au$it O##i"ers
"on"erne$.
>/i? o see t!t #or t!e -erio$ o# !is $e-uttion in #orei*n ser+i"e, le+e slr' n$
-ension "ontriutions !+e een re"o+ere$ #ro% t!e orro&in* Go+ern%ent/Or*nition
n$ $ust%ent "rrie$ out.
>/ii? o ensure t!t ne"essr' no%intions in For% 7A7 or 7<7 s t!e "se %' e,
!+e een %$e ' !i% un$er 0ension2"u %2Grtuit' S"!e%e, 34, n$ re on re"or$ &it!
t!e $%inistrti+e o##i"er "on"erne$ or &it! t!e Au$it O##i"er in "se o# <23: n$ o+e.
>/iii? o "!e"k u- t!t t!e -re-rtion o# !is -ension --ers is strte$ one 'er
e#ore t!e e-e"te$ $te o# !is retire%ent.
>i(? o settle &it! t!e $%inistrti+e ut!orities n$ t!e Au$it O##i"er "on"erne$,
ll issues reltin* to Go+ern%ent $ues outstn$in* *inst !i% &it!in one 'er e#ore !is
retire%ent.
>(? o su%it !is -ension --li"tion lon*&it! t!ree s-e"i%en si*ntures, t!ree
-!oto*r-!s n$ t&o sets o# !is t!u% n$ #in*er i%-ressions on t!e -res"rie$ #or%, si
%ont!s e#ore t!e $te o# !is retire%ent. (No -!oto*r-!s n$ t!u% n$ #in*er i%-ressions
re re>uire$ in "se o# <23: n$ o+e.
>(i? <23: n$ o+e Go+ern%ent ser+nt s!oul$ see t!t !is 7Histor' File7 is
%intine$ ' !is o##i"e n$ 7Histor' o# Ser+i"es7 is "orre"tl' -ulis!e$ ' t!e Au$it O##i"er
"on"erne$.

ANNE<URE
>SEE PARA 9.%0?
PART I
CLASSIFICATION OF DISABILITY
CLASS A6
1. Loss o# !n$ n$ #oot or loss o# use o# t&o or %ore li%s.
2. otl loss o# e'e2si*!t.
%. otl loss o# s-ee"!.
0. otl $e#ness ot! ers.
3. 0r-le*i or !e%i-le*i.
4. Lun"'.
 5. @er' se+ere #"il $is#i*ure%ent.
7. A$+n"e$ "ses o# in"urle $isese.
9. 9oun$s, inuries or $iseses resultin* in $isilit' $ue to &!i"! -erson
e"o%es in"-"itte$.
1=. E%s"ultion.
Note. 9oun$s, inuries or $isese o# li% resultin* in $%*e o# ner+es, oints, or
%us"les %kin* t!e &!ole o# li% useless &oul$ %en loss o# t!t li%. Cses in &!i"!
-rtil #un"tion is retine$ &ill not e in"lu$e$ in t!is "lss.Ho&e+er i# t!e -rtil retention
o# #un"tion $oes. not !el- in &lkin* in "se o# le* or $oes not !el- in !ol$in* n oe"t e+en
&it! -rtil e##i"ien"', it s!oul$ e "onsi$ere$ s totl loss o# #un"tion. !ose "ses &ill lso
e in"lu$e$ in t!is "lss &!ere t!e ernin* "-"it' o# t!e "i+il ser+nt !s een totll'
i%-ire$ $ue to t!e in+li$in* $isilit'.
CLASS B6
1. Loss o# t!u% or t lest t!ree #in*ers o# !n$.
2. 0rtil loss o# one or ot! #eet t or e'on$ trso%ettrsl oint.
%. Loss o# +ision o# one e'e.
0. Loss o# ll toes o# one or ot! #eet.
CLASS C6
1. Li%ite$ restri"tion o# %o+e%ent o# oint $ue to inuries.
2. Disese o# li% restri"tin* -er#or%n"e o# $uties.
GENERAL NOTE6
9!en t!e &oun$, inur' or illness "usin* t!e $isilit' is not in"lu$e$ in t!e o+e
s"!e$ule, t!e $isilit' &ill e ssesse$ ' t!e Me$i"l <or$ t t!e "lssi#i"tion %ost
"losel' "orres-on$in* to t!ose *i+en o+e.
PART II
PRINCIPLES AND PROCEDURE FOR DETERMINING
ATTRIBUTABILITY TO SERVICE OF DISABILITY
>A? CASUALTIES DUE TO WOUND OR INJURY6

>1? It s!oul$ e estlis!e$ in su"! "ses t!t t!e "use o# t!e "sult' &s t!e result o# $ut'
in ser+i"e.
>2? 9!ere t!e inur' resulte$ #ro% t!e risk in!erent in ser+i"e ttriutilit' &ill e
"on"e$e$.
>%? An in$i+i$ul is on $ut' #or 6 !ours o# t!e $' e"e-t &!en on le+e ot!er t!n "sul
le+e.
>0? An in$i+i$ul &ill e $ee%e$ to e in t!e -er#or%n"e o# $ut' &!en
>i? !e is -!'si"ll' -resent in !is !e$>urters1
>ii? !e is tr+ellin* on le+e t Go+ern%ent e-ense1
>iii? &!en tr+ellin* to or #ro% $ut' (e. *., #ro% resi$en"e to -l"e o#
$ut' n$ "k ut not &!ilst !e is in !is resi$en"e)1
>i/? &!ilst tr+ellin* on $ut' i. e., &!ere it is estlis!e$ t!t ut #or t!e
$ut' !e &oul$ !+e not een tr+ellin* t ll.
>3? Disilit' resultin* #ro% -urel' -ersonl "ts s s!+in* or si%ilr
-ri+te -ursuits &oul$ not nor%ll' e trete$ s ttriutle to ser+i"e.
>4? Disilit' resultin* #ro% +iolen"e -ro+oke$ ' -er#or%n"e o# $ut'
&ill e +ie&e$ s ttriutle to ser+i"e unless t!e "ir"u%stn"es o# t!e "se
&rrnt $i##erent "on"lusion.
>5? I# "ir"u%stn"es r" su"! t!t ser+i"e -l'e$ no -rt in t!e "ustion o# $isilit',
ttriutilit' &ill not e "on"e$e$.
Ill'#ra#i+ I# -erson $ri+in* %otor "'"le et"., on $ut', "olli$es &it! tru"k t!e inur'
re"ei+e$ %' e ttriute$ to ser+i"e ut i# !e is out #or &lk n$ sustins inur' #ro%
-ssin* tru"k, !is "se &ill not >uli#' #or t!e "on"ession.
>B? CASUALTIES DUE TO DISEASE6
>a? !e "use o# $isilit' resultin* #ro% $isese &ill e re*r$e$ s ttriutle
to ser+i"e onl' &!en it is $ire"tl' $ue to risks &!i"! %' e re*r$e$ s -e"ulir to t!e
"ir"u%stn"es o# $ut' in ser+i"e. In $eter%inin* ttriutilit' in su"! "ses $ue re*r$
s!oul$ e -i$ to t!e >uestion &!et!er ser+i"e in -rti"ulr re*ion, or o# -rti"ulr t'-e
in+ol+e$ e-osure to e"e-tionl risk o# "ontr"tion o#, or in#e"tion ', $isese, s &ell s
to t!e "tul "ir"u%stn"es o# t!e "se.
>&? Attriutilit' &ill not e "on"e$e$, i#, t!ou*! "ontr"te$ $urin* t!e -erio$ o#
"tul -er#or%n"e o# $ut', t!e $isese is, in t!e o-inion o# t!e %e$i"l ut!orities
"on"erne$, $ue to risks &!i"! "nnot e re*r$e$ s -e"ulir to su"!$ut' in ser+i"e.
>"?9!ere $isese or its **r+tion resulte$ #ro% t!e risk o# $ut'
ttriutilit'/**r+tion &ill e "on"e$e$.
>:? All "ses o# tuer"ulosis n$ ron"!il st!% &ill e ""e-te$ s ttriutle
to or **r+te$ ' ser+i"e &!ere t!e %e$i"l o-inion is in #+our o# t!e ""e-tn"e.
>!? Attriutilit'/**r+tion in ll "ses o# Cr$i" $isese &ill e $eter%ine$
in ""or$n"e &it! t!e *ui$elines %entione$ t t!e en$ o# t!is -rt.

>;? 9!ere %e$i"l or ot!er su--ortin* $o"u%ents r" in"o%-lete, "ses &ill e
$elt &it! on %erits &it! $ue re*r$ to %e$i"l o-inion n$ ot!er e+i$en"e.
GUIDELINES FOR DETERMINING ATTRIBUTABILITYAGGRAVATION IN
CASES OF CARDIAC DISEASES 1 !ere re %n' -re2$is-osin* #"tors &!i"! %'
-re"i-itte n tt"k o# "oronr' o""lusion. No sin*le #"tor "n e -in2-ointe$ s ein*
res-onsile #or su"! n tt"k. It is, t!ere#ore, not es' to l' n' !r$ n$ #st rule #or
&r$in* ttriutilit'/**r+tion in su"! "ses. For t!e *ui$n"e o# %e$i"l n$
$%inistrti+e ut!orities so%e o# t!e #"tors &!i"! %' -re"i-itte t!e tt"k o# !ert
$isese re enu%erte$ elo&2
 >a? P*$i"al !(!r#i+.2Coronr' o""lusion is kno&n to !+e -re"i-te$ $urin* or
i%%e$itel' #ollo&in* -!'si"l eertion. 0!'si"l eertion %' not ne"essril' e o# n
unusul "!r"ter, i. e., li#tin* o# !e+' un$le, -us!in* stlle$ +e!i"le or n u-2!ill
"li%in* !+e in %n' instn"es een #ollo&e$ ' n tt"k o# Coronr' o""lusion. !e
e##e"ts o# eertion re &orse i# t!e in$i+i$ul is un$ul' #ti*ue$, !s l"k o# slee- or is un$er
e%otionl stress.Attriutilit' &ill e "on"e$e$ i# -erson un$er2*oin* stress n$ strin,
-ressure n$ "ounter2-ressure ' +irtue o# t!e nture o# !is $uties, $e+elo-s -s'"!itri"
-role%.

>&? E+#i+al #rai. !e o""urren"e o# Coronr' $isese in -erson &!o !$

een un$er n un2usull' se+ere n$ -rotr"te$ e%otionl strin -oints to -role
reltions!i- et&een t!e t&o. Se-rtion #ro% #%ilies, un"on*enil t%os-!ere, #re>uent
%o+es, ll $$ to %entl strin n$ -s'"!olo*i"l tru%.
2. !e >uestion o# ttriutilit'/**r+tion o# !ert $iseses on o""urren"e in
ot!er&ise nor%l in$i+i$ul &!o is sue"te$ to t!e o+e %entione$ #"tors &ill,
t!ere#ore, !+e to e "onsi$ere$ n$ $e"i$e$ in t!e li*!t o# kno&n !istor' n$ %erits o# e"!
"se.
%. 9!ile $elin* &it! su"! "ses $ue -re"ution &ill e eer"ise$ ' ll "on"erne$ to
"re#ull' rin* out $etile$ %erits o# t!e "se s &r$ o# ttriutilit'/**r+tion $e-en$s
on t!eir "n$i$ o-inion
 CAPTER <
GENERAL PROVIDENT FUND >CENTRAL SERVICES?
RULES
CONSTITUTION OF TE FUND6

1=.1 !e Fun$ &s estlis!e$ un$er t!e 0ro+i$ent Fun$s A"t, 346 s %en$e$ #ro%
ti%e to ti%e. Ori*inll' t!e sus"ri-tion to t!e Generl 0ro+i$ent Fun$ &s o-tionl, ut
#ro% 3st Se-te% er, 34 it !s een %$e "o%-ulsor'. No& ll Fe$erl Go+ern%ent
e%-lo'ees in"lu$in* re2e%-lo'e$ -ersonnel !+in* ren$ere$ ser+i"e #or %ore t!n t&o 'ers
re "o%-ulsoril' re>uire$ to sus"rie to t!e Generl 0ro+i$ent Fun$. !e
Ministers/Ministers #or Stte o# (t!e Fe$erl Go+ern%ent re, !o&e+er, re>uire$ to sus"rie
to t!e Generl 0ro+i$ent Fun$, #ro% t!e $te o# t!eir in$u"tion into o##i"e.
SUBSCRIBERS ACCOUNT6
1=.2 As soon s Go+ern%ent ser+nt is $ue to "o%-lete t&o 'ers ser+i"e, inti%tion
to t!t e##e"t s!oul$ e sent to t!e A""ounts O##i"er "on"erne$ n$ t!e ltter %' e ske$ to
llot Generl 0ro+i$ent Fun$ ""ount nu%er to t!e Go+ern%ent ser+nt. 9!en nu%er
!s een llotte$, t!e sus"ri-tion s!oul$ e strte$. !e Generl 0ro+i$ent Fun$ ""ount
nu%er s!oul$ e >uote$ in+ril' on t!e s"!e$ules n$ in ll "orres-on$en"e &it! t!e

""ounts o##i"er on t!e sue"t.

CONDITIONS AND RATES OF SUBSCRIPTION6
1=.% !e sus"ri-tion to t!e Generl 0ro+i$ent Fun$ is %$e ' $e$u"tion #ro% t!e
%ont!l' -' ills. I# Go+ern%ent ser+nt is on Forei*n Ser+i"e, !e "n -' !is sus"ri-tion
in "s! in Go+ern%ent tresur' n$ #or&r$ t!e tresur' "!lln to t!e res-e"ti+e ""ounts
o##i"er. !e sus-ension "n e sus-en$e$ $urin* le+e n$ sus-ension.
1=.0 !ere &oul$ e uni#or% rte o# sus"ri-tion #or e+er' e%-lo'ee se$ on t!e
%en o# !is <si" 0' S"le &.e.#. 3 st ul', 345 n$ re s #ollo&s2

S"al! Mii' Ma(i' M!a Ra#!+;+#*l$

'&"ri#i+

12%03

<23 Rs.: Rs.5: Rs. Rs.6.

<26 Rs.:6 Rs.4 Rs.5 Rs..

<2 Rs.: Rs.3 Rs.5 Rs..

<2 Rs.: Rs.333 Rs.54 Rs..

<2 Rs. Rs.36 Rs.4 Rs..

 <2: Rs.6 Rs.365 Rs.3 Rs..

<2 Rs. Rs.3 Rs.3: Rs..

<25 Rs.4 Rs.3 Rs.33 Rs.:.

<24 Rs.5 Rs.34 Rs.363 Rs.:.

<23 Rs.5 Rs.33 Rs.364 Rs.:.

<233 Rs.43 Rs.35 Rs.3 Rs..

<236 Rs.4 Rs.63 Rs.34 Rs..

<23 Rs.3 Rs.634 Rs.3:3 Rs.3.

<23 Rs.33 Rs.65 Rs.3 Rs.3.

<23 Rs.33: Rs.65 Rs.35 Rs.3.

<23: Rs.3 Rs.646 Rs.63 Rs.3.

<23 Rs.6: Rs.46 Rs.644 Rs.6.

<235 Rs.63 Rs.:: Rs.:5 Rs..

<234 Rs.3 Rs. Rs.4 Rs..

<26 Rs.4 Rs.:5 Rs.5 Rs..

<263 Rs.6 Rs. Rs.:5 Rs..

<266 Rs.5 Rs.5 Rs.3 Rs.:.

NOMINATIONS6
1=.3 As soon s sus"rier oins t!e Fun$ !e s!oul$ sen$ to t!e A""ounts O##i"er
no%intion "on#errin* on one or %ore -ersons t!e ri*!t to re"ei+e t!e %ount t!t %' stn$
to !is "re$it in t!e e+ent o# !is $et! e#ore t!t %ount !s e"o%e -'le or !+in*
e"o%e -'le !s not een -i$. !e no%intion "n e in #+our o# n' -erson, ut i#
sus"rier !s #%il' (&i#e or &i+es, le*iti%te "!il$ren, &i$o& or &i$o&s n$ "!il$ren o#
$e"ese$ son n$ !usn$ in t!e "se o# #e%le Go+ern%ent ser+nt) !e "nnot no%inte
n' -erson ot!er t!n t!e %e%ers o# !is #%il'. A "!elor, !+in* *i+en no%intion in
#+our o# n' -erson !s to re+ise it s soon s !e *ets %rrie$.
1=.4 !e no%intion "n e in #+our o# %ore t!n one -erson. In su"! "se t!e
%ount o# s!re -'le to e"! no%inee s!oul$ e "lerl' in$i"te$. Alon*&it! t!e
no%intion "ontin*ent noti"e o# "n"elltion s!oul$ lso e sent to t!e A""ounts O##i"er.
!e no%intion on"e %$e "n e re+ise$ t n' ti%e t t!e $is"retion o# t!e sus"rier.
1=.5 A "o-' o# t!e no%intion --er %' e ke-t in t!e ser+i"e ooks o# t!e
sus"riers $r&in* -' in <si" 0' S"le 3 n$ elo& n$ in "se o# t!ose $r&in* -' in
t!e <si" 0' S"le 3: n$ o+e, in t!eir -ersonl #ile.
INTEREST6
1=.7 !e Go+ern%ent -' to t!e "re$it o# t!e ""ount o# sus"rier interest t su"!
rte s %' e $eter%ine$ #or e"! 'er. !e interest is "l"ulte$ on t!e %ount t t!e "re$it
o# sus"rier on t!e lst $' o# t!e -re"e$in* 'er, less n' su%s &it!$r&n $urin* t!e
"urrent 'er interest #or 36 %ont!s n$ on ll su%s "re$ite$ to t!e sus"rier7s ""ount #ter
t!e lst $' o# t!e -re"e$in* 'er2interest #ro% t!e $te o# $e-osit u-to t!e en$ o# "urrent
'er. !e %ount o# interest is roun$e$ to t!e nerest ru-ee. In $$ition ene#it o# W o+er
n$ o+e t!e nor%l interes t #or t!e 'er -'le to t!e sus"rier &oul$ e llo&e$ #ro%
3st ul', 345:.
VFinn"e Di+ision O.M No F I()/Re*. ()/5 $te$ 3423325T.

1=.9 9!ere t!e %ount stn$in* t t!e "re$it o# sus"rier !s e"o%e -'le,
interest s!oul$ e "re$ite$ in res-e"t o# t!e -erio$ #ro% t!e e*innin* o# t!e "urrent 'er or
#ro% t!e $te o# $e-osit s t!e "se %' e, u-to t!e $te on &!i"! t!e %ount stn$in* t
t!e "re$it o# t!e sus"rier e"%e -'le. !e $te o# $e-osit #or t!is -ur-ose, in "se o#
re"o+er' #ro% -' ill &oul$ e $ee%e$ to e t!e 3st $' o# t!e %ont! in &!i"! it is
re"o+ere$. In "se t!e %ount !s een $e-osite$ ' t!e sus"rier in tresur'/nk, t!e
$te o# $e-osit &oul$ e $ee%e$ to e t!e 3st $' o# t!e %ont! o# re"ei-t i# it is re"ei+e$ '
t!e A""ounts O##i"ers e#ore t!e t! $' o# t!t %ont!.<ut i# it is re"ei+e$ on or #ter t!e t!
$' o# t!t %ont!, t!e #irst $' o# t!e net su""ee$in* %ont!.
1=.1= 9!ile %kin* t!e #inl -'%ent in res-e"t o# G. 0. Fun$, t!e interest &ill e -i$
u-to t!e en$ o# t!e %ont! -re"e$in* t!t in &!i"! -'%ent is %$e. In t!e "se &!ere t!e
A""ounts O##i"er !s inti%te$ to t!e sus"rier $te on &!i"! !e is -re-re$ to %ke
-'%ent in "s!, interest &oul$ e -'le onl' u-to t!e en$ o# t!e %ont! -re"e$in* t!e $te
so inti%te$. I# t!e sus"rier "li%in* t!e -'%ent $oes not sen$ n --li"tion in t!t
e!l# &it!in si %ont!s o# t!e $te on &!i"! t!e %ount stn$in* in t!e "re$it &it! t!e
sus"rier e"o%e -'le, interest &oul$ e -'le u-to t!e en$ o# si %ont!s #ter t!e
%ont! in &!i"! t!e %ount e"%e -'le. In "se o# $el'e$ -'%ent o# G. 0. Fun$ n$
resi$ul ln"e t!ereo#, t!e -'%ent o# interest %' e %$e u- to t!e en$ o# t!e %ont!
-re"e$in* t!t in &!i"! t!e -'%ent o# resi$ul ln"e(s) is/re %$e.
VFinn"e Di+ision O. M. No. F. I(l)2R. /5 $te$ 42:2345T
1=.11 I# Musli% re>uests t!e A""ounts O##i"er in &ritin* t!t interest %' not e
"l"ulte$ on !is ""u%ultion it &ill e $one ""or$in*l', ut i# !e suse>uentl' sks #or
interest, it &ill e "re$ite$ #ro% t!e #irst $' o# t!e #inn"il 'er in &!i"! !e sks #or it.
ADVANCE FROM TE FUND6
1=.12 A te%-orr' $+n"e %' e *rnte$ to sus"rier #ro% t!e %ount stn$in* t
!is "re$it in !is Generl 0ro+i$ent Fun$ ""ount sue"t to t!e #ollo&in* "on$itions
 >i? A$+n"e &ill e *rnte$ onl' i# t!e sn"tionin* ut!orit' is stis#ie$ t!t t!e
-e"unir' "ir"u%stn"es o# t!e --li"nt usti#' it1
>ii? to -' e-enses in"urre$ in "onne"tion &it! t!e -rolon*e$ illness o# t!e
--li"nt, t!e --li"nt7s s-ouse or n' -erson "tull' $e-en$ent u-on !i%1
>iii? to -' #or t!e o+erses -ss*e #or resons o# !elt! or e$u"tion o# t!e
--li"nt or n' -erson "tull' $e-en$ent u-on !i%1
>i/? to -' oli*tor' e-enses on s"le --ro-rite to t!e --li"nt7s sttus in
"onne"tion &it! #unerls or "ere%onies &!i"! ' !is reli*ion it is in"u%ent u-on !i% to
-er#or% or in "onne"tion &it! !is %rri*e or t!e %rri*e o# n' %e%er o# !is #%il' or
#e%le relti+e "tull' $e-en$ent u-on !i%1
>/? # !e %ount s!oul$ not e"ee$ t!ree %ont!s7 -' or !l# o# t!e %ount t t!e
"re$it o# t!e sus"rier in t!e #un$ &!i"!e+er is less,
>/i? to -ur"!se %otor "r/%otor "'"le/i"'"le ' sus"rier, &!ose $e-osits
"rr' not interest n$ &!o $oes not tke n' $+n"e #ro% t!e Go+ern%ent #or t!e -ur-ose.
1=.1% !e $+n"e %' lso e llo&e$ to sus"rier to enle !i% to -' t!e 7$o&er7
to !is &i#e on t!e #ollo&in* "on$itions
>a? t!e --li"nt s!oul$ -ro$u"e e+i$ en"e &it!in one %ont! o# t!e $r&l o# t!e
$+n"e t!t !e !$ "tull' -i$ t!e 7$o&er7 #ilin* &!i"! t!e $+n"e s!oul$ e re"o+ere$
in lu%- su%1

>&? i# t!e sus"rier !s lre$' $r&n n $+n"e in "onne"tion &it! !is

%rri*e no #urt!er $+n"e &ill e *i+en to !i% #or t!e -ur-ose o# -'%ent o# t!e ;$o&er;1
n$
>"? t!e $+n"e s!oul$ not e"ee$ t!e li%it %entione$ o+e or t!e "tul %ount
o# 7$o&er7 #ie$ &!i"!e+er is less, -roo# o# &!i"! s!oul$ e -ro$u"e$ ' t!e sus"rier
"on"erne$.
1=.10 !e sus"riers &oul$ e llo&e$ $+n"es in %nner t!t onl' one $+n"e
&oul$ re%in outstn$in* t one ti%e.
VFinn"e Di+ision O. M. No. F. 3()2Re*. ()/5 $te$ 342332345T.

1=.13 I# Go+ern%ent ser+nt &!o !s not $r&n n' $+n"e #ro% G.0. Fun$
-re+iousl' or -erio$ o# 36 %ont!s !s el-se$ #ter t!e #inl re-'%ent o# ll -re+ious
$+n"es to*et!er &it! t!e interest t!ereon, --lies #or $+n"e #ro% t!e G. 0. Fun$ t!e
%ount o# &!i"! %', #or s-e"il resons, e"ee$ t!ree %ont!s -', or W o# t!e ln"e
&!i"! e+er is less, it "n e sn"tione$ ' t!e "o%-etent ut!orit'.
1=.14 !e $+n"e is re"o+erle in su"! instl%ents s sn"tionin* ut!orit' %'
$ire"t, ut su"! nu%er s!oul$ not e less t!n 36 n$ %ore t!n 5. A sus"rier %', t !is
o-tion, -' %ore t!n one instl%ent in t!e %ont!. E"! instl%ent s!oul$ e nu%er o#
&!ole ru-ees, t!e %ount o# $+n"e ein* rise$ or re$u"e$, i# ne"essr', to #i su"!
instl%ents. !e re"o+er' &ill "o%%en"e #ro% t!e -' o# t!e %ont! in &!i"! t!e $+n"e is
$r&n. A "o%-etent ut!orit' %' or$er t!e -ost-one%ent o# re"o+er' o# $+n"e, i# so
re>ueste$ ' t!e sus"rier. Re"o+er' &ill lso not e %$e e"e-t &it! t!e sus"rier[s
"onsent, i# !e is on le+e or in re"ei-t o# susisten"e *rnt. A#ter t!e -rin"i-l !s een re-i$
t!e interest &ill e re"o+ere$. !e Musli%s, &!ose $e-osits $o not "rr' interest, re not
re>uire$ to -' interest on t!e $+n"es $r&n ' t!e% (Rule 3).
1=.15 An $+n"e #or t!e "onstru"tion o# !ouse #or o""u-tion ' t!e sus"rier
!i%sel# or #or t!e -ur-ose o# "o%-letel' re"onstru"tin* or #or eten$in*/reno+tin* !ouse
o&ne$ ' !i% or ' !is &i#e n$ "!il$ren or ' n' o# t!e% %' e *rnte$ sue"t to t!e
#ollo&in* "on$itions
>i? A$+n"e s!oul$ e s nerl' s -ossile to t!e ter%s n$ "on$itions li$ $o&n
in 0r 62A o# t!e G. F. Rs1
>ii? A$+n"e s!oul$ not e"ee$ : %ont!s -' o# t!e sus"rier or 3o# t!e %ount
t t!e "re$it o# t!e sus"rier in t!e Fun$, &!i"!e+er is lesser1
>iii? Ln$ n$ !ouse "onstru"te$ t!ereon is %ort**e$ to t!e 0resi$ent &it!in
t!ree %ont!s o# t!e $r&l o# $+n"e. !e %ort**e $ee$ s!oul$ e re*istere$ &it!in t!ree
%ont!s o# its ee"ution1
>i/? Re"o+er' to e %$e, t t!e rte o# W o# t!e sus"riers -' "o%%en"in*
#ro% t!e #ourt! issue o# -' #ter t!e #irst instll%ent o# $+n"e is $r&n. I# t!e %ount o#
$+n"e $oes not e"ee$ 35%ont!s -' o# t!e sus"rier, re"o+er' is %$e t t!e rte o# W
o# -'1
>/? !e $+n"e #ro% t!e G0F ""ount o# Go+ern%ent ser+nt *rnte$ #or t!e
"onstru"tion o# !ouse, &ill not e tken into ""ount #or t!e -ur-ose o# "l"ultin* t!e totl
!ouse uil$in*; $+n"e to &!i"! Go+ern%ent ser+nt is entitle$.
>/i? 9!ere t!e %ount o# $+n"e $r&n &s less t!n Go+ern%ent ser+nt7s :
%ont!s -' n$ !e !$ $r&n 5W o# t!e ln"e t !is "re$it, !e %' $r& $$itionl
instl%ent(s) o# $+n"e #ro% t!e G. 0. F. (#or t!e s%e !ouse) sue"t to t!e #ollo&in*
"on$itions
>a? t!e totl %ount o# $$itionl instl%ent(s) s!oul$ not e"ee$ t!e o+erll
li%it o# : %ont!s -'1
>&? t!e -' #or t!e -ur-ose s!oul$ e t!e -' &!i"! t!e Go+ern%ent ser+nt
&s $r&in* t t!e ti%e o# $r&in* t!e #irst instl%ent1
>"? suse>uent instl%ent(s) s!oul$ not e sn"tione$ until t lest one 'er
!s el-se$ #ro% t!e $te o# $r&l o# t!e -re+ious instl%ent.
1=.17 Non2re#un$le $+n"e %' e -i$ to sus"rier &!o !s ttine$ t!e *e o#
'ers #or t!e re-ir o# n eistin* !ouse sue"t to t!e #ollo&in* "on$itions
>i? t!e eistin* !ouse n$ t!e ln$ on &!i"! it !s een uilt is o&ne$ ' t!e
sus"rier !i%sel# or ' !is &i#e/"!il$ren1
>ii? t!e %ount o# $+n"e s!oul $ not e"ee$ : %ont! s -' o# t!e sus"r ier or
W o# t!e ln"e in G.0.F. &!i"!e+er is less1
>iii? t!e %ount so $+n"e$ &ill e trete$ s -rt o# t!e #inl -'%ent, &!en t!e
#inl -'%ent e"o%es, $ue1
>i/? t!e %ount o# $+n"e &ill e $r&n onl' #ter n *ree%ent is ee"ute$ '
t!e sus"rier in t!e -res"rie$ #or%1
 >/? in "se t!e ln$ or !ouse is sol$ or ot!er&ise liente$ ' its o&ner to
n'ot!er -erson, &!ile t!e sus"rier is still in ser+i"e, t!e entire %ount o# $+n"e to*et!er
&it! t!e interest ""rue$ t!ereon &ill !+e to e re-i$ to t!e Fun$ in lu%- su%.
1=.19 A#ter sus"rier !s ttine$ t!e *e o# 'ers !e "n $r& n $+n"e #ro%
t!e G.0.F. #or t!e "onstru"tion o# !ouse on ln$ o&ne$ ' !i% or ' !is &i#e n$ "!il$ren
or ' n' o# t!e% on t!e #ollo&in* "on$itions
>i? !e $+n"e &ill e *o+erne$ ' t!e s%e ter%s n$ "on$itions s in
-re"e$in* -r n$ e"e-tions %entione$ elo&1

>ii? !e
"re$it &!i"!e+er %ount o# t!e $+n"e &ill e : %ont!s -' or 5W o# t!e ln"e t
is less1
>iii? No re"o+er' o# t!e $+n"e &ill e %$e n$ it &ill e trete$ s -rt o# t!e
#inl -'%ent, &!en t!e #inl -'%ent &oul$ e"o%e $ue1
>i/? An *ree%ent &ill e si*ne$ in t!e -res"rie$ #or%1
>/? Ln$ n$ House &ill not e re>uire$ to e %ort**e$ to t!e 0resi$ent1
>/i? I# t!e ln$ or !ouse is sol$, &!ile t!e sus"rier is still in ser+i"e t!e entire
%ount o# $+n"e to*et!er &it! t!e interest ""rue$ t!ereon &ill !+e to re-i$ to t!e G.0.F.
in lu%- su%.
1=.2= !e sus"riers &!o !$ $r&n t!e G.0.Fun$ $+n"e un$er t!e -re"e$in* -r
%' "on+ert it to non2re#unle $+n"e in ter%s o# -re"e$in* -r #ter t!e' !+e ttine$
t!e *e o# 'ers.
1=.21 A sus"rier !+in* ttine$ t!e *e o# 'ers %' e *rnte$ n $+n"e
e>ul to 5W o# t!e ln"e stn$in* t !is "re$it in t!e G.0.F. or : %ont!s -', &!i"!e+er
is %ore #or t!e -ur"!se o# *ri"ulturl ln$ #ro% t!e Go+ern%ent on t!e s%e ter%s n$
"on$itions s stte$ in t!e -re"e$in* -r.
1=.22 A non2re#un$le $+n"e %' e $r&n ' sus"rier, &!o !s ttine$ t!e
*e o# 'ers, e>ul to !is 36 %ont!s -' or 5W o# t!e ln"e t !is "re$it in t!e G0F
&!i"!e+er is less, in t!e #ollo&in* "ses2
>i? to $e#r' e-enses in "onne"tion &it! t!e -rolon*e$ illness o# t!e sus"rier
!i%sel# or %e%er o# !is #%il' "tull' $e-en$ent u-on !i%1
>ii? to -' #or t!e o+erses -ss*e o# t!e sus"rier #or resons o# !elt! or #or
t!e -er#or%n"e o# H
>iii? to -' #or t!e o+erses -ss*e #or resons o# e$u"tion o# n' %e%er o# t!e
sus"rier7s #%il' "tull' $e-en$ent on !i% n$ su"! ot!er lu%- su% e-en$iture s
$%ission or $+n"e tuition #ees o# n' su"! %e%er1
>i/? to -' oli*tor' e-enses on s"le --ro-rite to t!e sus"rier7s sttus in
"onne"tion &it! #unerl or ot!er reli*ious "ere%onies or in "onne"tion &it! t!e %rri*e o#
n' %e%er o# !is #%il' "tull' $e-en$ent on !i% or o# #e%le $e-en$ent relti+e.
>/? 9it! e##e"t #ro% 6:t! ul', 34, sue"t to t!e "on$ition li$ $o&n in rules
32D n$ 32G o# t!e G.0. Fun$ (Ci+il Ser+i"es) Rules, nonre#un$le !ouse uil$in*
$+n"es #ro% G.0. Fun$ "n lso e sn"tione$ to t!e sus"riers &!o !+e ttine$ t!e *e
o# 'ers n$ &!o $o not $r& interest on t!eir G. 0. Fun$ A""ounts. !is "on"ession is
lso $%issile to su"! o# t!e sus"riers &!o !+e lre$' liilities to $is"!r*e to
#inn"il institutions in "onne"tion &it! "onstru"tion o# t!eir !ouses
 >a? On !+in* ttine$ t!e *e o# 'ers t!e sus"rier %' e llo&e$ to
$r&, t t!e $is"retion o# t!e "o%-etent ut!orit', s-e"il non2re#un$le $+n"e not
e"ee$in* 5W o# t!e %ount stn$in* to !is "re$it in t!e #un$.
>&? !ere is no r to *rnt o# #urt!er non2re#un$le $+n"es to -erson
un$er t!is rule (32E) -ro+i$e$ t!t on e"! o""sion t!e %ount o# $+n"e $oes not e"ee$
5W o# t!e ln"e t "re$it. Se"on$ or suse>uent $+n"e %' not e llo&e$ until t lest
-erio$ o# one 'er !s el-se$ sin"e t!e -re+ious $+n"e !s een $r&n.
1=.2% !ere is no r to t!e *rnt o# se"on$ non2re#un$ le $+n"e to sus"rier,
&!o !s $r&n non2re#un$le $+n"e -re+iousl'.
1=.20 A#ter sus"ri er !s ttine$ t!e *e o# 'ers !e "n e *rnte$ n $+n"e
e>ul to ei*!t' -er "ent o# t!e %ount stn$in* t !is "re$it in t!e Fun$ or : %ont!s -' o#
t!e sus"rier &!i"!e+er is less #or t!e -ur"!se o# !ouse #or !is resi$en"e, sue"t to t!e
#ollo&in* "on$itions 2
>i? no re"o+er' &ill e %$e #or t!e $+n"e n$ it &ill e trete$ s -rt o# #inl
-'%ent1
>ii? n *ree%ent &ill !+e to e ee"ute$ in t!e -res"rie$ #or%1
>iii? t!e !ouse is not re>uire$ to e %ort**e$1
>i/? i# t!e !ouse is not -ur"!se$ &it!in t!ree %ont!s o# t!e $r&l o# $+n"e or
it is sol$ out, t!e entire %ount o# $+n"e to*et!er &it! t!e interest ""rue$ t!ereon &ill

!+e to e re-i$ to t!e Fun$ in lu%- su%1

>/? t!e $+n"e "n e $r&n in one instl%ent, ut t!e stis#"tor' e+i$en"e #or
t!e -ur"!se o# !ouse &ill !+e to e -ro$u"e$ to t!e u$it o##i"er &it!in t!ree %ont!s o# t!e
$te o# $r&l o# $+n"e n$ t!e le*l re"ei-t #or t!e %ount -i$ &ill e re"or$e$ &it! t!e
He$ o# De-rt%ent.
1=.23 A$+n"e "n e $r&n ' sus"rier, &!o !s ttine$ t!e *e o# 'ers, on
non2re#un$le sis, to re-' lon tken #ro% #inn"il institution, sue"t to t!e #ollo&in*
"on$itions
>a? t!e $+n"e s!oul$ not e"ee$ 5W o# t!e %ount stn$in* t "re$it in t!e
Fun$1
>&? t!e sn"tionin* ut!orit' s!oul$ stis#' itsel# out t!e lon tken n$ t!e
ln"e still -'le. !e %ount o# $+n"e s!oul$ not e"ee$ t!e ln"e -'le1 n$

>"? t!e sus"rier

-ro$u"e stis#"tor' e+i$en"es!oul$ &it!in
to t!e u$it -erio$
o##i"er o# t&ot!e
t!t &eeks o# t!e&s
$+n"e $r&l o# $+n"e,
utilise$ #or t!e
-ur-ose it &s $r&n #ilin* &!i"! t!e entire %ount to*et!er &it! t!e interest &ill e
re#un$le.
1=.24 !e li%it o# 36/: %ont!s -' in t!e -re"e$in* -r*r-!s &ill --l' onl' &!en
t!e ln"e t "re$it e"ee$s t!t li%it, ot!er&ise t!e $+n"e &ill e restri"te$ to 5W o# t!e
ln"e.
 1=.25 A sus"rier, !+in* ttine$ t!e *e o# 'ers, %' $r& n $+n"e #ro% !is
G.0. Fun$ on non2re#un$le sis, &it!out ssi*nin* n' reson, u-to :W o# t!e %ount
stn$in* to !is "re$it in t!e Fun$.
FINAL WITDRAWAL OF TE ACCUMULATIONS6
1=.27 9!en sus"rier -ro"ee$s on L. 0. R. or #inll' >uits t!e ser+i"e, t!e %ount
stn$in* t !is "re$it in t!e Fun$ is -'le to !i%. In "se sus"rier $oes not -ro"ee$ on
L0R !e "n $r& t!e #inl -'%ent o# G. 0. F. $urin* t!e -erio$ o# 36 %ont!s -re"e$in* t!e
$te o# retire%ent on ttinin* t!e *e o# su-ernnution. In "se sus"rier is $e$ e#ore
t!e %ount e"o% es -'le to !i% or &!ere t!e %ount !s e"o%e -'l e e#ore
-'%ent !s een %$e, t!e -'%ent &ill e %$e s un$er
>i? 9!en t!e sus"rier le+es #%il' t!e -'%ent &ill e %$e to t!e no%inee
or t!e no%inees in ""or$n"e &it! t!e s!res #ie$ #or t!e% ' t!e sus"rier. I# t!ere is no
no%intion in #+our o# n' %e%er o# t!e #%il', t!e %ount &ill e -'le in e>ul
s!res to t!e %e%ers o# t!e #%il' &it! t!e e"e-tion o# t!e #ollo&in*2
>a? sons &!o !+e ttine$ le*l %orit'1
>&? sons o# $e"ese$ son &!o !+e ttine$ le*l %orit'1
>"? %rrie$ $u*!ters &!ose !usn$s re li+e1 n$
>:? %rrie$ $u*!ters o# $e"ese$ son &!ose !usn$s re li+e.
!e &i$o&/&i$o&s n$ "!il$/"!il$ren o# $e"ese$ son &oul$ re"ei+e onl' t!t
%u"! s!re s t!e $e"ese$ &oul$ !+e re"ei+e$ !$ !e een li+e n$ een ee%-te$ #ro%
t!e restri"tion re#erre$ to o+e.
>ii? 9!en t!e sus"rier $oes not le+e n' #%il', t!e -'%ent &ill e %$e to
t!e no%inee or no%inees s t!e "se %' e. I# t!ere is no no%inee, t!e -'%ent &ill e
%$e to su"! "li%nts s "n -ro$u"e le*l ut!orit' ut i# t!e ln"e -'le is Rs.
, or less t!e -'%ent %' e %$e to t!e !eirs o# t!e $e"ese$ &it!out le*l ut!orit' in
ter%s o# Rule 6(3 )(i) o# t!e Fe$erl resur' Rules.
I# n' o# t!e "li%nts %entione$ o+e is %inor, t!e -'%ent &ill e %$e to
-erson &!o "n -ro$u"e +li$ *ur$ins!i- "erti#i"te.
PROTECTION OF TE ACCUMULATIONS6
1=.29 !e Go+ern%ent is not oun$ ' or to re"o*nie n' ssi*n%ent or en"u%rn"e
ee"ute$ or tte%-te$ to e "rete$ &!i"! e##e"t t!e $is-osl o# t!e ""u%ultions o#

sus"rier,
#or#eiture on&!o $ies e#ore
$is%issl or onretire%ent.
"on+i"tion!e
' ""u%ultions
"ri%inl "ourto#e"e-t
sus"rier
#or n re not lile
o##en"e to
#or &!i"!
t!e -enlt' o# #or#eiture o# t!e o##en$er7s -ro-ert' is -res"rie$ ' l&. !e ""u%ultions
re lso -rote"te$ #ro% tt"!%ent ' Court o# L&.
1=.%= !e %ounts $ete"te$ s o+er-i$ to Go+ern%ent ser+nt, "nnot e re"o+ere$
#ro% !is Generl 0ro+i$ent Fun$ ""ount unless !e *i+es !is "onsent to t!t e##e"t in &ritin*.
Si%ilrl' %one' $ue to Go+ern%ent ' $e"ese$ o##i"er on ""ount o# $+n"e o# -' or
on ""ount o# e%ele%ent o# Go+ern%ent %one' #oun$ #ter !is $et! "nnot e le*ll'
$e$u"te$ #ro% !is ""u%ultions. Sin"e ll Generl 0ro+i$ent Fun$ $e-osits re -rote"te$
*inst ll "re$itors, t!e Go+ern%ent s!oul$ not use its -osition s "usto$in o# t!e Fun$ to
-ut t!e%sel+es in etter -osition t!n ot!er "re$itors.
CLASS-IV
1=.%1 !e #or%er "lss I@ e%-lo'ees re *o+erne$ ' t!e Centrl Go+ern%ent (Clss
I@ ser+nts) 0ro+i$ent Fun$ Rules. In ter%s o# t!ese rules Clss2I@ Go+ern%ent ser+nt is
re>uire$ to "ontriute t t!e rtes %entione$ in 0r 3..
VFinn"e Di+ision O.M No F I()2Re*. ()/5 $te$ 342332345T

1=.%2 !e %ount so $e$u"te$ s!ll e s!o&n in se-rte "olu%n o# t!e -'2ill n$

"lssi#ie$ s re+enue re"ei-t un$er t!e !e$ ;3 Non2 Re"ei-ts 36 Re"ei-ts #ro%
Ci+il A$%inistrtion n$ ot!er Fun"tions 363 Re"ei-ts #ro% Generl A$%inistrtion 3636
Re"ei-ts in i$ o# su-ernnution;.
1=.%% !e !e$ o# o##i"e s!ll re"or$ "erti#i"te on t!e -'2ill to t!e e##e"t t!t
$e$u"tions on ""ount o# -ro+i$ent #un$ !+e een %$e in ll "ses n$ &!ere $e$u"tion
!s not een %$e in n' "se !e s!ll re"or$ t!e reson t!ere#or.
1=.%0 A re"or$ o# t!e %ounts $e$u"te$, s!ll e %intine$ in se-rte -ro#or%
stte%ent to e -ste$ in. !is ser+i"e ook s!o&in* t!e $te n$ %ount o# $e$u"tions %$e.
E"! entr' t!erein s!ll e tteste$ ' t!e !e$ o# o##i"e un$er !is si*nture n$ s!ll lso e
si*ne$ ' t!e Clss I@ ser+nt "on"erne$. I# no $e$u"tion is %$e #or n' %ont! t!e #"t n$
t!e reson t!ere#ore s!ll e re"or$e$ in t!e stte%ent n$ t!e entr' s!ll e like&ise
tteste$.
1=.%3 E+er' !e$ o# o##i"e s!ll %intin re*ister s!o&in* $e$u"tions %$e on
""ount o# -ro+i$ent #un$. !is re*ister s!ll e -oste$ %ont!l' #ro% t!e -' ills o# t!e
Clss I@ ser+nts n$ t!e entries %$e in t!t re*ister s!ll e re"on"ile$ &it! t!ose %$e in
t!e se+erl ser+i"e ooks t %ont!l' or ot!er "on+enient lon*er inter+ls.
1=.%4 In t!e ser+i"e ook o# Clss I@ ser+nt &!o &s "ontriutin* to t!e Generl
0ro+i$ent Fun$ e#ore t!e "o%%en"e%ent o# t!ese rules t!ere s!ll e entere$ s n o-enin*
ln"e, t!e %ount, t !is "re$it in t!e Generl 0ro+i$ent Fun$ ""ount, &!i"! s!ll e
"lose$ ' trns#er "re$it to t!e !e$ ;3 Non2 Re"ei-ts236 Re"ei-ts #ro% Ci+il
A$%inistrtion n$ ot!er Fun"tions363 Re"ei-ts #ro% Generl A$%inistrtion23636
Re"ei-ts in i$ o# su-ernnution;. 9!ere n' %ount sus"rie$ ' Clss I@ ser+nt ut
not "re$ite$ to !is Generl 0ro+i$ent A""ount is s"ertine$ suse>uentl', it s!ll e $$e$ to
t!e o-enin* ln"e in t!e ser+i"e ook #ter %kin* t!e ne"essr' trns#er entr' in !is
Generl 0ro+i$ent Fun$ A""ount.
1=.%5 A#ter *o+ern%ent ser+nt !s "ese$ to e entitle$ to "ontriute to t!e
0ro+i$ent Fun$ un$er t!ese rules, t!e %ount $ue to !i% s!ll e t!e %ount to t!e "re$it o#
!is ""ounts -lus interes t t!ereon "l"ulte$ #or e"! 'er t t!e s%e rte o# interest n$ in
t!e s%e %nner s &s --li"le to t!e Generl 0ro+i$ent Fun$ "ontriutions.
1=.%7 !e %ount o# interest -'le ' t!e Centrl Go+ern%ent un$er t!ese rules
s!ll e &orke$ out ' t!e A""ountnt Generl &!o s!ll re-ort #ter ne"essr' u$it "!e"ks
t!e %ounts -'le se-rtel' on ""ount o# t!e -ro+i$ent #un$ $e$u"tions n$ interest
t!ereon.
 1=.%9 For t!e -ur-ose o# t!ese rules, t!e !e$ o# t!e o##i"e in &!i"! t!e Clss I@
ser+nt &s lst on $ut' s!ll #urnis! t!e A""ountnt Generl &it! t!e ser+i"e ook o# t!e
Clss I@ ser+nt or "erti#ie$ "o-' o# t!e ""ount o# t!e -ro+i$ent #un$ $e$u"tions n$ t!e
sn"tion o# -'%ent &ill e issue$ ' t!e !e$ o# o##i"e on re"ei-t o# t!e re-ort o# t!e
A""ountnt Generl.
1=.0= 9!ere Clss I@ ser+nt e"o%es eli*ile #or "ontriutin* to t!e Generl
0ro+i$ent Fun$, t!e %ount -'le to !i% s!ll e trns#erre$ to !is "re$it in t!e Generl
0ro+i$ent Fun$ A""ount.
1=.01 In ll ot!er "ses -'%ent s!ll e %$e in "s! to t!e Clss I@ ser+nt, n$ in
eit!er "se n entr' s!ll e %$e in t!e ser+i"e ook un$er t!e si*nture o# t!e !e$ o# t!e
o##i"e s!o&in* t!e %ount -i$ n$ t!e $te n$ ut!orit' #or -'%ent.
1=.02 E+er' Clss I@ ser+nt s!ll no%inte, in ""or$n"e &it! rule 5 o# t!e Generl
0ro+i$ent Fun$ (Centrl Ser+i"es) Rules, t!ree -ersons in or$er o# -riorit' n$ su"!
no%intion s!ll e "ountersi*ne$ ' t!e !e$ o# t!e o##i"e n$ -ste$ in !is ser+i"e ook. In
"se Clss I@ ser+nt $ies e#ore re"ei+in* -'%ent un$er rule 36, t!e %ount -'le to
!i% un$er t!t rule s!ll e -i$ to t!e sur+i+in* no%inee #irst in t!e or$er o# -riorit'.
1=.0% 0'%ents %$e to Clss I@ ser+nt on ""ount o# $e$u"tions %$e un$er t!ose
rules n$ interest t!ereon s!ll e $eite$ res-e"ti+el' to t!e !e$ o# ""ount ;: rns#er
0'%ents :: Su-ernnution Allo&n"es n$ 0ension ::4 Ot!ers 0'%ents un$er t!e
Centrl Go+ern%ent (Clss I@ Ser+nts) 0ro+i$ent Fun$ Rules; n$ ;: rns#er 0'%ents
:3 Interest :3: Ot!ers Interest 0'le un$er t!e Centrl Go+ern%ent (Clss I@ Ser+nts)
0ro+i$ent Fun$ Rules.;
1=.00 !e -ro+isions re*r$in* te%-orr' $+n"es s "ontine$ in t!e Generl
0ro+i$ent Fun$ (Centrl Ser+i"es) Rules &ill e --li"le un$er t!ese Rules lso. !e
""ounts o# t!e $e$u"tions n$ t!e $+n"es &ill "ontinue to e %intine$ ' t!e Dr&in*
n$ Disursin* O##i"ers. !e &it!$r&ls on ""ount o# $+n"es %' e $eite$ to t!e !e$
; A$+n"e Not <erin* Interest23 A$+n"es 0'le 34 0ro+i$ent Fun$;.
A$+n"es to Go+ern%ent Ser+nts n$ re"o+eries s!oul$ e $uste$ *inst t!e s%e !e$
o# ""ount.
 CAPTER <I
FINANCIAL POWERS DELEGATIONS TO SUBORDINATE
AUTORITIES
SANCTIONS TO E<PENDITURE6 >BASIC PRINCIPLES?
11.1 No suor$inte ut!orit' is e%-o&ere$ to sn"tion &it!out t!e -re+ious "onsent o#
t!e Ministr' o# Finn"e n' e-en$iture, &!i"! in+ol+es t!e intro$u"tion o# ne& -rin"i-le
or -r"ti"e likel' to le$ to in"rese o# e-enses. Moreo+er, eer"isin* o# #inn"il -o&ers '
suor$inte ut!orit' is sue"t to t!e oser+n"e o# n' *enerl or s-e"il $ire"tion, &!i"!
t!e ut!orit' $ele*tin* or re$ele*tin* -o&er %' issue t n' ti%e.
11.2 A sn"tion to e-en$iture &oul$ e o-erti+e onl' &!en t!e #un$s !+e een
--ro-rite$ to %eet t!e e-en$iture. In "se o# sn"tion to re"urrin* e-en$iture "o+erin*
s-e"i#ie$ ter% o# 'ers it &oul$ o-erte &!en #un$s re --ro-rite$ to %eet t!e
e-en$iture o# t!e #irst 'er n$ &oul$ re%in in o-ertion #or e"! 'er o# t!e s-e"i#ie$
ter% sue"t to --ro-rition in su"! 'ers.
11.% !e t&o %in -rin"i-les to e oser+e$ in n' s'ste% o# #inn"il "ontrol re
e"ono%' n$ re*ulrit', n$ t!e su""ess o# n' s'ste% %ust $e-en$ u-on t!e +i*our &it!
&!i"! t!e' re oser+e$ in $' to $' $%inistrtion, E"ono%' %ens *eltin* t!e #ull +lue
#or %one', n$ ' re*ulrit' is %ent t!e s-en$in* o# %one' #or t!e -ur-oses n$ in t!e
%nner -res"rie$ ' l+,. !e t&o re not ne"essril' t!e s%e t!in*, #or it is "on"ei+le to
s-en$ %one' &it!out "onstitutionl irre*ulrit' n$ 'et &ste#ull'.
11.0 9!ile t!e -ro+isions o# t!e Generl Finn"il Rules @ol. 3 "ontin *enerl n$
s-e"i#i" instru"tions on t!e sue"t, t!e -rin"i-les on &!i"! e%-!sis is essentill' li$ %'
e re"-itulte$ s #ollo&s
>a? t!t e-en$iture is in"urre$ &it! $ue re*r$ to !i*! stn$r$s o# #inn"il
-ro-riet'1
>&? t!t #un$s llotte$ to Ministr'/Di+ision, its Att"!e$, or Suor$inte O##i"es
re s-ent #or t!e -ur-ose #or &!i"! t!e' re llo"te$1
>"? t!t #un$s re s-ent in ""or$n"e &it! rele+nt rules n$ re*ultions1
>:? t!t t!e "tul e-en$iture $oes not e"ee$ t!e u$*et llo"tion1
>!? t!t t!e e-en$iture is not -ri% #"ie %ore t!n (!e o""sion $e%n$s n$

t!t e+er'
in"urre$ Go+ern%ent
#ro% ser+nt
-uli" #un$s eer"ises
s -erson t!e s%e
o# or$inr' +i*iln"e
-ru$en"e in eer"ise
&oul$ res-e"t o# e-en$iture
in res-e"t o#
e-en$iture o# !is o&n %one'1
>;? t!t no ut!orit' eer"ises its -o&ers o# sn"tionin* e-en$iture to -ss n
or$er &!i"! &ill e $ire"tl' or in$ire"tl' to its o&n $+nt*e1
>? t!t -uli" %one's re not utilise$ #or t!e ene#it o# -rti"ulr -erson or
se"tion o# t!e "o%%unit' unless
>i? t!e %ount o# e-en$iture in+ol+e$ is insi*ni#i"nt1 or
 >ii? t!e "li% #or t!e %ount "n e en#or"e$ in "ourt o# l&1 or
>iii? t!e e-en$iture is in -ursun"e o# re"o*nise$ -oli"' or "usto%.
>*? t!t t!e %ount o# llo&n"es, su"! s tr+ellin* llo&n"e, *rnte$ to %eet
e-en$iture o# -rti"ulr t'-e is so re*ulte$ t!t t!e llo&n"es re not, on t!e &!ole
sour"e o# -ro#it to t!e re"i-ient.
11.3 !e re>uire%ent t!t t!e #un$s llotte$ to Ministr'/Di+ision, et". re s-ent #or
t!e -ur-ose or -ur-oses #or &!i"! t!e' re llo"te$, "onstitutes n i%-ortnt -rt o# t!e
Le*islture7s "ontrol o+er e-en$iture. !e "ontrol &oul$ e ren$ere$ nu*tor' i# t!e
ee"uti+e ut!orit' sn"tione$ --li"tion o# #un$s #or -ur-oses ot!er t!n t!ose ut!orise$
' t!e Le*islture. It is, t!ere#ore, t!e $ut' o# t!e 0rin"i-l A""ountin* O##i"er to ensure t!t
t!e e-en$iture #lls &it!in t!e %it o# Grnt or n A--ro-rition $ul' ut!enti"te$.
E-en$iture in e"ess o# t!e %ount o# Grnt or A--ro-rition s &ell s e-en$iture not
#llin* &it!in t!e s"o-e or intention o# n' Grnt or A--ro-rition, unless re*ulri se$ '
su--le%entr' Grnt, &ill e trete$ s unut!orise$ e-en$iture.
11.4 9!ile sn"tionin* e-en$iture out o# t!e #un$s -l"e$ t !is $is-osl t!e 0rin"i-l
A""ountin* O##i"er &ill ensure ' issuin* ne"essr' &ritten instru"tions to !is suor$intes
or ' ot!er %ens +ille to !i% t!t t!e re>uire%ents o# t!e rele+nt rules n$ re*ultions
re #ull' %et n$ t!t t!e --ro+l o# t!e Ministr' o# Finn"e !s een otine$ in ll "ses
&!i"! re not "o+ere$ ' n' stn$in* ut!orities t!t %' !+e een $ele*te$ to !i%.
11.5 !e 0rin"i-l A""ountin* O##i"er is res-onsile #or ensurin* t!t e-en$iture is

not in"urre$
un$er e"! o#int!e
e"ess o# t!e #ie$
su2!e$s u$*etsllo"tion. He !s lso to
units o# --ro-rition see t!t
un$er t!e totl
Grnt e-en$iture
or A--ro-rition
$oes not e"ee$ t!e llot%ent t!ereun$er. It is "ler t!t t!is re>uire%ent "n e %et onl' i#
t!e "o%-ile$ ""ounts re#le"t t!e "orre"t -osition o# -'%ents. He s!oul$, t!ere#ore, ensure
' issuin* suitle instru"tions to t!e "ontrollin* n$ $isursin* o##i"ers un$er !i% t!t ll
-'%ents re "orre"tl' "lssi#ie$ un$er t!e --ro-rite !e$s o# ""ounts n$ t!t t!e
$e-rt%entl ""ounts re re"on"ile$ e+er' %ont! &it! t!e Fi*ures "o%%uni"te$ ' t!e
Au$it O##i"er. He s!oul$, in $$ition, kee- !i%sel# &ell in#or%e$ not onl' o# t!e "tul
e-en$iture ut lso o# t!e liilities &!i"! !+e een in"urre$ n$ %ust ulti%tel' e %et.
An' nti"i-te$ e"esses n$ s+in*s s!oul$ e re$uste$ ' %ens o# re--ro-rition to
t!e etent -o&ers !+e een $ele*te$ to t!e 0rin"i-l A""ountin* O##i"ers un$er t!e ne&
-ro"e$ure. It is rele+nt to %ention, in t!is "onne"tion, t!t n' llot%ent or re--ro-rition
&it!in Grnt or A--ro-rition %' e ut!orise$ t n' ti%e e#ore, ut not #ter, t!e
e-ir' o# t!e #inn"il 'er to &!i"! su"! Grnt or A--ro-rition reltes.

DELEGATION AND RE-DELEGATION OF POWERS6

11.7 As *enerl rule, t!e -o&ers "on#erre$ on n ut!orit' un$er t!e rules "nnot e
$ele*te$ ' it to n ut!orit' suor$inte to it &it!out t!e -re+ious "onsent o# t!e Ministr'
o# Finn"e. !e Ministr' o# Finn"e, %' !o&e+er, $ele*te -o&ers to n ut!orit' &it!
-er%ission to re2$ele*te its -o&ers to suor$inte ut!orit'. In "ses &!ere n ut!orit'
!s een e%-o&re$ to $ele*te or re$ele*te -o&ers o# --ro-rition or re2--ro-rition, it
%' $i+i$e t!e -ri%r' units o# --ro-rition into su"! se"on$r' units s it t!inks #it n$
%' i%-ose su"! restri"tions s it %' "onsi$er suitle u-on t!e use o# t!e -o&ers o#
--ro-rition n$ re2--ro-rition.
POWERS DELEGATED TO MINISTRIES DIVISIONSDEPARTMENTS
11.9 P+8!r :!l!a#!: #+ Mii#ri!Di/ii+D!ar#!#. >a? In ""or$n"e &it!
-r o# Finn"e Di+ision O.M. No F.3() R. 36/5, $te$ 33223453, t!e -o&ers s!o&n in
"olu%ns n$ o# Anne I to t!is O. M. s!ll e $ele*te$ to 0rin"i-l A""ountin* O##i"ers
in t!e Ministries/Di+isions n$ t!e !e$s o# De-rt%ents, res-e"ti+el'. !ese -o&ers %' e
eer"ise$ ' t!e% &it!out "onsultin* t!e Finn"il A$+iser or t!e Finn"e n$ A""ounts
O##i"er. !e Finn"e n$ A""ounts O##i"er %', !o&e+er, e "onsulte$, &!ere+er "onsi$ere$
ne"essr' or $+isle ut !is $+i"e "n e o+er2rule$ ' t!e 0rin"i-l A""ountin* O##i"er
"on"erne$. !e -o&ers so $ele*te$ s!ll e sue"t to t!e oser+n"e o# usterit' %esures
tken ' t!e *o+ern%ent #ro% ti%e to ti%e n$ t!e +ililit' o#
>i? #un$s, ' +li$ --ro-rition or re2--ro-rition &!ere -er%issile, #ro%
&it!in t!e sn"tione$ u$*et *rnt1 n$
>ii? #orei*n e"!n*e, &!ere re>uire$, #ro% &it!in t!e llo"tion o# #orei*n
e"!n*e sn"tione$ #or t!e Ministr'/Di+ision "on"erne$ -ro+i$e$
>1? s-e"i#i" -ro+ision eists in t!e #orei*n e"!n*e u$*et1
>2? it $oes not in+ol+e re2--ro-rition #ro% ;i%-ort; to ;in+isile; or +i"e
+ers1
>%? it $oes not in+ol+e tr+el ' not!er "rrier on routes &!ere 0IA #li*!ts
o-erte1
>0? it $oes not in+ol+e e-en$iture on entertin%ent or "ontin*en"ies.
>&? All "ses in+ol+in* -'%ents o# Rs.3 %illion n$ o+e s!ll e re##ere$ to
t!e <u$*et 9in* #or &'s n$ %ens "lern"e e#ore e##e"tin* -'%ent.
>"?!e #inn"il -o&ers $ele*te$ to t!e Ministries/Di+isions un$er t!e
Fun$%entl n$ Su--le%entr' Rules, Generl Finn"il Rules et"., -rior to t!e
intro$u"tion o# Finn"il A$+iser7s S"!e%e, &ill "ontinue to e eer"ise$ ' t!e%, sue"t to
su"! %o$i#i"tion s %' e ne"essr' in ""or$n"e &it! t!e -ro+isions o# Anne II.
>:? E"e-t s s-e"i#i"ll' -ro+i$e$ in Anne2I, #urt!er $ele*tion o# $ele*te$
-o&ers s!o&n in Colu%ns, ? o# Anne2I %', s "onsi$ere$ --ro-rite, e %$e s
#ollo&s
>i? <' t!e Se"retries o# t!e $%inistrti+e Ministries/Di+isions, to t!e o##i"ers
suor$inte to t!e% in t!e Ministries/Di+isions, &it!out "onsultin* t!eir Finn"il A$+iser1
>ii? <' t!e Se"retries o# t!e $%inistrti+e Ministries/Di+isions, to ot!er
o##i"ers suor$inte to t!e%, in "onsulttion &it! t!eir Finn"il A$+iser1
>iii? <' t!e He$s o# De-rt%ents, to t!e o##i"ers suor$inte to t!e%, in t!eir
!e$>urters o##i"es, &it!out "onsultin* t!e Finn"il A$+iser1
>i/? <' t!e He$s o# De-rt%ents, to ot!er o##i"ers suor$inte to t!e% in
"onsulttion &it! t!e Finn"il A$+iser.
Note. !e ter% ;He$ o# De-rt%ent $enotes !e$ o# De-rt%ent s $e#ine$ in S.R 6(3)
 ANNE<URE
VSee -r () o# t!e Finn"e Di+ision7s O.M No F 3()/R236/5, $te$ 33223453T
FINANCIAL POWERS DELEGATED TO TE MINISTRIESDIVISIONS AND TE EADS OF DEPARTMENTS.
Sr N a ! + ; +8 ! r P+ 8 ! r :! l ! a # ! : # + # *! M i i #r i ! D i / i i + P+ 8 ! r :! l ! a # ! : R!ar.
N+ #+ *!a: +;
D!ar#!#
1 2 % 0 3
3 Cretion o# te%-orr' -osts. Fulll -o&ers, sue"t to t!e #ollo&in* "on$itions2 As in "olu%n (3) !e te%-orr' -osts
(i) E-en$iture "n e %et #ro% &it!in t!e u$*et -ro+ision "rete$ &it!out t!e -rior
lu%- su% or ot!er&ise, #or =<si" Slr' o# O##i"er\ or --ro+l o# t!e FA[s
=<si" Slr' o# ot!er St##\, to &!i"! t!e e-en$iture is 9in*/Finn"e Di+ision s!ll
"!r*ele or t!e -osts "n e ""o%%o$te$ &it!in t!e not e "ontinue$ in t!e net
u$*et -ro+ision ' retren"!%ent o# eistin* -osts or ' #inn"il 'er, su"! -osts s!ll
utiliin* s+in*s &!i"! ""rue un$er or t!e !e$s =<si" "ese to eist.
Slr' o# O##i"er\ or =<si" Slr' o# Ot!er St##\, s t!e (6) A -os t in n' o##i"e or
"se %' e. $e-rt%ent &!i"! !s
(ii) Instru"tions issue$ ' t!e "o%-etent ut!orit' re*r$in* re%ine$ +"nt #or -erio$
st## "o%-osition n$ &ork stn$r$s re stri"tl' oser+e$. o# one 'er or %ore s!ll e
(iii) !e -osts is "rete$ on rte or s"le o# -' &!i"! !s $ee%e$ to !+e een
een --ro+e$ ' t!e Go+ern%ent #or -ost o# t!e s%e olis!e$. !e -o&er #or o#
"!r"ter n$ $esi*ntion in t!e s%e re+i+l o# t!e -ost s!ll not e
Ministr'/Di+ision/D-ert%ent/O##i"e. eer"ise$ &it!out otinin*
(i+) In "se o# #orei*n %ission t!e -o&er to "rete te%-orr' -rior --ro+l o# t!e Finn"il
-osts &ill e +ille i# t!e #un$s "n e #oun$ #ro% &it!in A$+iser/Finn"e Di+ision.
o# #orei*n e"!n*e u$*et in res-e"t o# t!e !e$ =<si" () !e -ost o# O.S.D. s!ll e
Slr' o# Ot!er St##\. "rete$ onl' #or $e-uttion or
N+#!.2 In t!e "se o# #orei*n %ission te%-orr' -ost %' trinin* -ur-oses.
e "rete$ #or %i%u% -erio$ o# $'s #or enlin* t!e () !e -ur-ose o# t!is
trns#erre$ o##i"il to rie# t!e In"o%in* O##i"il n$ to !n$ $ele*te$ -o&er is to enle
o+er to !i% ""ountle $o"u%ents et". Ministries/Di+isions n$ !e$s
o# De-rt%ents to "rete one
or t&o s!ort2ter% -osts to ti$e
o+er $i##i"ult sitution n$
not to -resent #it ""o%-li to
 t!e Finn"e Di+ision '
"retin* n$ #illin* in lr*er
nu%er o# -osts &!i"! re
lter sou*!t to e "ontinue$
#or in$e#inite -erio$.
() F.As "on"urren"e #or t!e
"ontinun"e o# te%-orr' -ost
in t!e net #inn"il 'er %'
e sou*!t &ell e#ore t!e
e*innin* o# t!t 'er so t!t
t!e -osts not *ree$ to ' t!e
Finn"il A$+iser re not
"ontinue$ in t!e net #inn"il
'er e+en #or $'.
(:) !e -ost o# Se"tion
O##i"er, De-ut' Se"retr' n$
oint Se"retr' &ill e "rete$
' t!e Ministries/Di+ision '
#irst otinin* sn"tion o#
Ministr' o# Finn"e n$ t!en
t!e --ro+l o# t!e
Estlis!%ent Di+ision.
() !e -ro-osls #or "retion
o# te%-orr' -osts elon*in*
to o""u-tionl Grou-s
$%inistrti+el' "ontrolle$ '
t!e Estlis!%ent Di+ision
&ill e re#erre$ to t!e
Estlis!%ent Di+ision #or
"lern"e.
VFinn"e Di+ision O.M. No F2
3()2R.36/55 $t. 623255T
6. Con+ersion o# te%-orr' -ost into Fulll -o&ers, sue"t to t!e #ollo&in* "on$itions2 As in "olu%n
-er%nent -ost. 0osts &!i"! !+e een in eisten"e "ontinuousl' #or #i+e
'ers or %ore, n$ !+e een "re te$ #or &ork o#

-er%nent
-erio$. nture, n$ re likel' to "ontinue #or n in$e#inite
 N+#!.->1? !e $etils o# te%-orr' -osts "on+erte$ into
-er%nent -osts $urin* t!e "ourse o# #inn"il 'er, &!i"!
re -ro-ose$ to e trns#erre$ #ro% 0rt II to 0rt I o# t!e
u$*et #or t!e net 'er s!oul$ in+ril' e re-orte$ to t!e
Finn"il A$+iser e#ore t!e 3st O"toer, e+er' 'er.
>2? !ese -o&ers s!ll not e trete$ s -o&ers to "rete
-ost #or -ur-oses o# F.R.6.

. Aolition
o#
-osts. Full
-o&ers. As
in
"olu%n

. Re--ro-rition o# #un$s. Full - o&ers, s ue"t t o t !e o ser+n"e o # t !e # ollo&in* As in "olu%n
*enerl restri"tions n$ to t!e su--l' o# "erti#i"te to Au$it
' t!e $%inistrti+e Ministr'/Di+ision &!ile issuin* or$ers
#or re--ro-rition sttin* t!t.

() !e e-en$iture
rele+nt to e %et
%inor n$ $etile$ ' re2--ro-rition
oe"ts #ro%
&s not #oreseen t t!e
t!e
ti%e o# u$*et.
() !e e-en$iture "nnot e re$u"e$ nor "n it e
-ost-one$ to t!e net 'er.
(") !e e-en$iture in >uestion &s not s-e"i#i"ll'
$isllo&e$ ' t!e Finn"e Di+ision t t!e ti%e o# --ro+in*
t!e u$*et esti%tes.
() No --ro-ntio or re--ro-ntion %' e %$e 2
(i) #ro% one *rnt to not!er1
(ii) #ter t!e e-ir' o# t!e Finn"il 'er1
(iii) et&een #un$s ut!orise$ #or e-en$iture "!r*e$ on
t!e Fe$erl Consoli$te$ Fun$ n$ ot!er e-en$iture.
()Fun$s %' not e --ro-rite$ or re2--ro-rite$ to %eet
d
(i) An' ite% o# e-en$iture &!i"! !s not een sn"tione$
' n ut!orit' "o%-etent to stn"tion it.
N+#!.2A--ro-rition or re2--ro-rition in ""or$n"e &it!
-ro+isions o# S.No (3), (II) n$ (III).' "o%-etent
ut!orit' &ill, i# t!t ut!orit' is ut!orise$ to sn"tion t!e
e-en$iture in >uestion, o-erte s sn"tion to su"!
e-en$iture.

(ii) E-en$iture
u$*et esti%tes on ;ne& ser+i"e;
ut!orise$ not n$
#or t!e 'er1 -ro+i$e$ #or in t!e
N+#!. - I# #un$s to %eet ne& ser+i"e re +ille un$er
t!e rele+nt *rnt, re2--ro-rition #or su"! ne& ser+i"e
%' e %$e #ter token su% !s een llo"te$ t!rou*!
Su--le%entr' Grnt.
(iii) e-en$iture #or -ur-ose t!e llot%ent #or &!i"! &s
s-e"i#i"ll' re$u"e$ or re#ute$ ' t!e Ntionl Asse%l'.
II. All -o&ers o# --ro-rition n$ re2--ro-rition
"on#erre$ u-on $%inistrti+e Ministries n$ ot!er
ut!orities re sue"t to t!e "on$ition t!t, &it!out t!e
-re+ious "onsent o# t!e Finn"il A$+iser/ Finn"e Di+ision.
() n ut!orit' %' not %eet, ' re2--ro-rition.
e-en$iture &!i"! it is not e%-o&ere$ to %eet '
--ro-rition
()lu%-2su% -ro+ision #or e-en$iture in"lu$e$ in *r%
%' not e --ro-rite$ or re--ro-rite$
(") no re2--ro-rition %' e %$e
(i) et&een t!e Re+enue n$ C-itl -ortions o# Grnt.
(ii) #ro% n$ to t!e -ro+ision #or se"ret ser+i"e e-en$iture.
(iii) #ro% or to or &it! t!e Estlis!%ent "!r*es
(in"lu$in* %e$i"l "!r*es) ele, ele-!ones n$
Ele"tri"it' "!r*es &it! t!e -rior "on"urren"e o# t!e <u$*et
9in* o# t!e Finn"e Di+ision.
(Finn"e Di+ision O.M. No. F 3(3) R236/52465 $t. 6252
345)
(i+) o# -ro+isions l&e$ #or s-e"i#ie$ ne& ite%s #or ot!er
-ur-oses1 n$
(+) o# -ro+ision s-e"i#i"ll' %$e in t!e u$*et #or
e-en$iture in #orei*n e"!n*e to e-en$iture in lo"l
"urren"'1
(+i) #ro% t!e u$*et -ro+ision s-e"i#i"ll' %$e #or %eetin*
t!e "!r*es o# ot!er Go+ern%ent $e-rt%ents like ?
De-rt%ent n$ 0ost O##i"e De-rt%ent et".
(+ii) o# -ro+ision llo&e$ #or s-e"i#i" ite%s in
su--le%entr' *rnt &it!out t!e -rior "on"urren"e o# t!e
Finn"e Di+ision (<$u*et 9in*)1

(Finn"e
($) sue "t Di+ision O.M.
to t!e -ro+ No.o#3(3)
ision R236/5
S. No. $t. 2425Tt!e
3 *o+ernin*
 "retion o# -osts n$ t!e restri"tions un$er II(") (iii) #un$s
%' not e --ro-rite$ or re--ro-rite$ to %eet n'
e-en$iture, ot!er t!n "ontin*ent e-en$iture, &!i"! is
likel' to in+ol+e #urt!er outl' in #uture #inn"il 'er.
III.(i) No Ministr'/Di+ision (in$u$in* n' uto2 no%ous
o$') s!ll e ut!orise$ to re2 --ro-rite #un$s #ro% one
$e+elo-%ent s"!e%e to not!er $e+elo-%ent s"!e%e. In
e"e-tionl "ses, re--ro-rition o# su"! #un$s %' e
llo&e$, &!ere ne"essr ', &it! t!e -rior --ro+l o# t!e
0lnnin* n$ De+elo-%ent Di+ision.
(Ministr' o# Finn"e O.M. No. F. 3(3) R.I6/5, $te$ t!
Se-te%er. 345).
(ii) In t!e "se o# $e+elo-%ent s"!e%es "on2trolle$/ee"ute$
' t!e 0lu%in* n$ De+elo-%ent Di+ision t!e%sel+es,
--ro+l #or re--ro-rition o# #on$s #ro% one $e+elo-%ent
s"!e%e to not!er, i# ne"essr', s!ll e %$e &it! t!e -rior
--ro+l o# t!e Finn"il A$+iser tt"!e$ to t!t Di+ision.
N+#!->1? En$orse%ent o# re--ro-rition or$ers to Au$it in
ll "ses re#erre$ to in III (i) n$ III (ii) o+e s!ll e %$e
' t!e FA7s Or*nition "on"erne$ to ensure t!t it is
""e-te$ ' t!e Au$it Aut!orities.
>2? In t!e "se o# e-en$iture on &orks, t!e "on$itions li$
$o&n in -r*r-!s 3 n$ 6 o# A--en$i : to t!e Centrl
0uli" 9orks A""ount "o$e s!ll lso --l'.
. 0o&ers to *i+e $%inistrti+e --ro+l to &orks 9orks Di+ision
in res-e"t o# non2resi$entil uil$in*s u- to Rs. 6,,. (&o %illion) Ot!er Ministries n$
Di+isions u-to Rs. ,
Finn"e Di+ision OM. No. l()R236/55 $t.623255.
:. E-en$iture on &orks. A--ro+e$ D e+elo-%ent S "!e%es2Full - o&ers, s ue"t t o In"lu$es -o&ers #or -ur"!se
relese o# #un$s &it! -rior --ro+l o# Finn"il A$+iser s o# ln$ #or .0kistn %issions
-ro+i$e$ un$er 0r, 4 (+ii) o# t!is O.M. ro$ n$ "onstru"tion o#
Non De+elo-%ent 9orks - to Rs. 3, uil$in* t!ereon.
. 0o&ers to $e"lre stores sur-lus or Full -o&ers, sue"t to -res"rie$ "on$itions. As in "olu%n He$s o# 0kistn Missions
unser+i"ele. ro$ %' eer"ise t!ese
-o&ers in ""or$n"e &it!

--ro+e$ s"les, in
t!e resi$en"e o# res-e"t o#
o##i"ers
 suor$inte to t!e%.
5. 0o&ers to se ll sur-lus or un ser+i"ele stores Full -o&ers, sue"t to t!e -res"rie$ "on$itions. As in "olu%n He$s o# 0kistn %issions
n$ sot"k ' u"tion. ro$ %' eer"ise t!ese
-o&ers in ""or$n"e &it!
--ro+e$ s"les in res-e"t o#
t!e resi$en"es o# o##i"er[s su2
or$inte to t!e%.
4. 9rite2o## o# ir re"o+erle +lue o# sto res or (i) -toRs. , in e"! "se, sue"t to t!e -res"rie$ Do.
-uli" %one' $ue to losses on ""ount o# #ru$, "on$itions.
t!e#t, et". (ii) 0o&ers to &riteo## o# losses u- to li%it o# R. 3,
to "o+er $e#i"ien"ies on ""ount o# rek*e, s!ort*e in
trnsit, &st*e, s-oil*e n$ ottlin*, $r' *e in stor*e n$
$e-re"ition on ""ount o# &er n$ ter, #lu"tut ion in

%rketSuor$inte
N+#!- -ri"es n$ osoles"en"e.
ut!orities lre$' eno'in* t!e -o&er in
(ii)7e'on$ t!is li%it %' "ontinue to eer"ise t!ose -o&ers.
3. 0ur"!se n$ re-l"e%ent o# %oto r +e!i"les, Full -o&ers, sue"t to t!e -res"rie$ "on$itions.
in"lu$in* "o%%er"il +e!i"les, ee-s n$
ln$ro+ers.
33. Re-irs to Go+ern%ent o&ne$ %otor +e!i"les. Rs. 3, (ten t!ousn$) t n' one ti%e to one or n' As in "olu%n S ] t n' one ti%e to
nu%er or +e!i"les use$ ' t!e Ministr'/Di+ision. one or n' nu%er o# +e!i"les
Finn"e Di+ision O.M. No.F.3 () R236/55 $te$. 25255. use$ ' t!e 0kistn %issions
ro$
36. 0ur"!se o# -etrol n$ luri"nts #or Full
-o&ers. As
in
"olu%n

Go+ern%ent o&ne$ %otor +e!i"les.
3. 0o&ers to or$er re#un$ in ""or$n"e &it! t!e -toRs.6,ine"!"se. Asin"olu%n
rules or in -ursun"e o# $e"isions o# "ourts in
res-e"t o# &!i"! no --el is -ro-ose$ to e
#ile$.
3. 0o&ers to sn"tion in+ esti*tion o# "li%s o# Full -o&ers, sue"t to restri"tions un$er -rs36n$ 36:, As in "olu%n
Go+ern%ent ser+nts to rrers o# -', [email protected].
llo&n"es et".
3. Sn"tionin* o# e-en$iture $eiuie to !e $s
;-ur"!se o# $urle *oo$s;, ;Re-irs n$
Mintenn"e o# $urle *oo$s n$ &orks;,
;Co%%o$ities n$ Ser+i"es; n$ ;Ot!er 7
E-en$iture;2
() E-en$iture s-e"i#i"ll' s!o&n ite%2&ise Full -o&ers. As in "olu%n
in t!e u$*et in $etil.
() E-en$iture *inst -ro+isions
in .t!e u$*et &!i"! $o not
s!o& $etile$ oe"ts, t!e utili
stion o# t!e -ro+isions s!ll e
sn"tione$ in t!e #ollo&in*
%nner 2
(i) Lo"l -ur"!se o# sttioner'. -to Rs. , t ti%e -ro+i$e$ t!t t!e Controller o# As in "olu%n !e "on$ition to otin Non2
Sttioner' n$ For%s !s "erti#ie$ t!t t!e sttioner' in +ililit' Certi#i"te #ro%
>uestion "nnot e su--lie$ #ro% t!e Go+ern%ent stores. No t!e De-rt%ent o# Sttioner'
su"! "erti#i"te &ill e nee$e$ #or -ur"!ses "ostin* Iess s!ll lso --l' in "ses &!ere
t!nRs. 3, (ten t!ousn$). s-e"i#i" -ro+ision #or t!e
Finn"e Di+ision O.M. No. F. 3() R 36/55 $te$ 3236255. -ur"!se o# sttioner' eists.

Full -o&ers.
(i) He$s o# 0kistn Missions
(ii) 0ur"!se or re-irs to instru%ents, ro$ %' eer"ise t!ese
#itures n$ #urniture. As in "olu%n -o&ers in ""or$n"e &it!
--ro+e$ s"les in resi$en"e
o# t!e o##i"ers suor$inte to
t!e%.
(ii) He$s o#7 0kistn
Missions %' in"ur
e-en$iture on re-irs u- to S
-er nnu% &it!in e"!
#inn"il 'er.

Full -o&ers.
Full -o&ers 2
(iii) Hire "!r*es o# o##i"e #urniture (!e -ur"!se o# uni#or%s n$ li+eries s!ll e %$e sue"t As in "olu%n
(i+) 0ur"!se o# li+eries, t'-e &riters (lo"ll' to t!e -res"rie$ s"les n$ -ri"es). As in "olu%n
%nu#"ture$) n$ $u-li"tors. Full -o&ers, sue"t to t!e -res"rie$ s"les.

(+) 0ur"!se n$ re-irs o# i"'"les. Full -o&ers. As in "olu%n

(+i) 0ur"!se o# -erio$i"ls n$ ne&s--ers. Full -o&ers. As in "olu%n
(+ii) 0ur"!se o# ooks n$ %-s.
Full -o&ers. As in "olu%n
(+iii)E-en$iture on "rri*e o# re"or$s. Full -o&ers.
(i) Frei*!t on %o+e%ent o# Go+ern%ent As in "olu%n
-ro-ert'. Full -o&ers. As in "olu%n
() Ele"tri"it' n$ &ter "!r*es n$ tes
(i) 0ostl, tele*r-!i" n$ tele-!oni" Full -o&ers2 As in "olu%n
"!r*es. Sue"t to t!e "on$itions t!t t!e --ro+l o# t!e "o%-etent
ut!orit' to t!e instlltion o# resi$entil tele-!ones !s
een otine$ n$ t!e e-en$iture is &it!in t!e -res"rie$
"eilin*s.

(ii) Ser+i"e -ost*e. Full -o&ers. In"lu$es -o&er to sn"tion

(iii) Hot n$ "ol$ &et!er "!r*es. Full -o&ers. $+n"e W o# t!e totl "ost.
(i+) C!r*es #or -rintin* t 0ress. Full -o&ers, -ro+i$e$ t!t -rintin* t -ress ot!er t!n As in "olu%n
-ress o# t!e 0rintin* Cor-ortion o# 0kistn s!oul$ e As in "olu%n
un$ertken onl' i# t!e 0rintin* Cor-or tion o# 0kistn As in "olu%n
"erti#ies its inilit' to un$ertke t!e &ork.
Finn"e Di+ision OM. No. F. (63) R. 36/53, $te$ 42362
3453.
Full -o&ers.
(+)E-en$iture in e%er*en"' "ses on ""ount
o# in$in* &ork ee"ute$ lo"ll'.
(+i)Co-'in* n$ trnsltion "!r*es. Full -o&ers. As in "olu%n
(+ii)L& "!r*es Full -o&ers, in "onsulttion &it! t!e L&Di+ision.
Full -o&ers, in "onsulttion &it! t!e L& Di+ision e"e-t in
(+iii)Fees to L& O##i"ers. "ses o# ritrtion &!ere t!e ritrtr is n o##i"er o# t!e As in "olu%n
Di+ision "on"erne$. As in "olu%n
Full -o&ers.
(i)Co%-enstion -'le to n' in$i+i$ul As in "olu%n
un$er L&, rules or u$*e%ent o# Courts.
()A--oint%ent o# st## Full -o&ers, Full -o&ers.
"!r*ele to "ontin*en"ies e>ui+lent to st## in As in "olu%n
<0S23 2.

(i) C!r*esllo&n"es
-' n$/or #or te%ittn"e
o# o# Full -o&ers,
estlis!%ent ' Full -o&ers. As in "olu%n
%one' or$er, or ' nk $r#t ot!er t!n le+e
slr'.
Finn"e Di+ision O.M. No. F. 3()R236/5 $t. As in "olu%n
6:225.
(ii) E-en$iture on !e -o&ers to in"ur
() Rent o# non2resi$entil uil$in*s. (3) 9orks Di+ision n$ Ministr' o# De#en"e2Full -o&ers. e-en$iture on rent o# ;non2
(6) Ministr' o# Forei*n A##irs resi$entil; n$ ;resi$entil;
Full -o&ers in res-e"t o# 0kistn Missions ro$. uil$in*s s!ll e sue"t to
N+#!. 2 3. In sn"tionin* rents, %ertis n$ lo"l "on$itions in t!e --ro+e$ rtes n$ s"les.
e"! "se &ill e ke-t in %in$.
6. Not&it!stn$in* t!e -ro+isions o# -r ($) o# t!is O.M.,
t!is -o&er s!llU e eer"ise$ onl' ' t!e A$$l. Forei*n;
Se"retr' (A$%n.) n$ s!ll not e #urt!er $ele*te$ ' !i%.
. Ot!er Ministries/Di+isions d
(i) - to Rs. , - %ont! #or Isl%$ / R&l-in$i /
L!ore / 8r"!i/0es!&u/Buett.
(ii) -to Rs. 6, -er %ont! #or ot!er -l"es.
(i) 9orks Di+ision n$ Ministr' o# De#en"e222
u- to Rs. 5, -er %ont! in e"! "se.
(ii) Ministr' o# Forei*n A##irs Full -o&ers in res-e"t o#
()Rent o# resi$entil uil$in*s. 0kistn Missions ro$.
N+#!.- I. In sn"tionin* rent, %erits n$ lo"l "on$itions in
e"! "se &ill e ke-t in %in$.
6. Not&it!stn$in* t!e -ro+ision o# -r ($) o# t!is O.M.
t!is -o&er s!ll e eer"ise$ onl' ' t!e A$$itionl Forei*n
Se"retr' (A$%n.) n$ s!ll not e #urt!er $ele*te$ ' !i%.
(iii) Ot!er Ministries/Di+isions Rs. 3, -er %ont! in
e"! "se.
N+#!.20o&ers t (i),(ii) n$ (iii) %' e eer"ise$ onl' in t!e
"se o# Go+ern%ent ser+nts &!o re entitle$ to -ro+ision o#
resi$entil ""o%%o$tion un$er n' *enerl or s-e"i#i"
or$ers.
Ministr' o# Finn"e O. M. No. 8. ()2R236/423, Dte$
6232345.
Ministr' o# Forei*n A##irs -er #inn"il 'er u-to 3W o# As in "olu%n

nnul stn$r$ rent.

 N+#!.- Not&it!stn$in* t!e -ro+ision o# -r ($) o# t!is
(")Re-irs to uil$in*s o# 0kistn Missions O8, t!is -o&er s!ll e eer"ise$ onl' ' t!e A$$itionl
ro$ o&ne$ ' t!e Go+ern%ent o# 0kistn. Forei*n Se"retr' (A$%n.) n$ s!ll not e #urt!er $ele*te$
' !i%.
()O##i"e ""o%%o$tion
(i) 9orks Di+ision n$ Ministr' o# De#en"e
#ull -o&ers. He$s o# Missions -to one
(ii) Ot!er Ministries/Di+isions -to 6 %ont!s %ont!7s ssesse$ rent -er
($) Re-irs to t!e !ire$ n$ t!e re>uisitione$ rent. #inn"il 'er.
uil$in*s. () A""o%%o$tion #or resi$entil -ur-oses.
Full -o&ers. Finn"e Di+ision O M. No
N+ #! 2 !e -o&ers () n$ () s!ll e restri"te$ to t!e 3(:)2R236/5 $te$.422345
etent "o+ere$ ' ln$lor$7s liilit'. He$s o# Missions
- to ] 6 -er nnu% &it!in
t!e #inn"il 'er.

Full -o&ers in ""or$n"e &it! t!e --ro+e$ rtes or s"les.

(i) Institutions &!oll' #inn"e$ ' t!e Go+ern%ent

(iii) 0'%ent o# s"!olrs!i-s. Full -o&ers to relese t!e %ount s-e"i#i"ll' -ro+i$e$ #or
t!is -ur-ose in t!e u$*et sue"t to t!e -res" rie$
(i+) Grnts2in2Ai$s. "on$itions.
(ii)Institutions not &!oll' #inn"e$ ' t!e Go+ern%ent2
() Full -o&ers sue"t to t!e -res"rie$ "on$itions to
sn"tion re"urrin* *rnts, -ro+i$e$ t!t s-e"i#i" u$*et
-ro+ision in res-e"t o# e"! in$i+i$ul institution is %$e.
() For non2re"urrin* *rnts not "o+ere$ ' t!e rules -to
Rs. I, in 'er sue"t to t!e -res"ri e$ "on$itions
-ro+i$e$ t!t u$*et -ro+ision eists.
(i)For li*!t re#res!%ent not e"ee$in* Rs. -er !e$ t
%eetin*s "on+ene$ #or o##i"il usiness. De"ision to in"ur
su"! e-en$iture &ill e tken onl' ' o##i"ers o# n$ o+e
t!e sttus o# oint Se"retr'.
(ii)For re"e-tions, lun"!es n$ $inners u-to Rs., in
e"! "se #or Ministr' o# Forei*n A##irs. For ot!er As in "luse (ii)()

Ministries Rs.,
(iii)For ser+in* lun"!inoes
e"! "se.
not e"ee$in* Rs. (#ort') o# "olu%n .
 (+) Entertin%net. -er!e$ in %eetin*s &!i"! re -rolon*e$ e'on$ o##i"e
!ours &it!out rek in t!e interest o# Go+ern%ent &ork.
Finn"e Di+ision O.M No F.3()R236/55 $t.25255.
Note.2Not&it!stn$in* t!e -ro+isions o# -r ($) o# t!is
O.M, t!e -o&er t (ii) n$
(iii) o+e &ill not e $ele*te$ ' t!e Se"retries o# t!e
$%inistrti+e Ministries/Di+isions to t!e o##i"ers
suor$inte to t!e% in t!e Ministries/Di+isions n$
else&!ere.

() Nonre"urrin* Rs. 6,.

() Re"urrin* ite%s Rs. ,.

(+i) Ot!er ite%s (%is"ellneous e-en$iture

in"lu$in* t!t on -ur"!se o# stores).

Rs.3,

Rs. 6,

3:. Fition o# ini til - ' ' *r nt o# -re %ture 0o&ers to *rnt not %ore t!n si -re%ture in"re%ents #or As in "olu%n
in"re%ents, in "ses o# #irst --oint%ents un$er t!e initil #ition o# -' sue"t to t!e #ollo&in*
Go+ern%ent, o# -ersons not lre$' in t!e "on$itions2
ser+i"e o# t!e Fe$erl or 0ro+in"il Go+t

() In "ses o# - ersons re"ruite$ t!rou*! t!e F0SC

 -re%ture in"re%ents s!oul$ e *rnte$ on t!e On t!e s-e"i#i"
re"o%%en$tions o# t!e F0SC, n$ in "onsi$ertion o# t!e re"o%%en$tion o# t!e
#"t t!t suitle -ersons o# re>uisite >uli#i"tions re not F.0.S.C., t!eir no%inees &!o
+ille on t!e %ini%u% -' o# t!e -ost. re lre$' in
Fe$erl/0ro+in"il
Go+ern%ent ser+i"e %' e
llo&e$ u-to si in"re%ents
o+e t!e %ini%u% n$ not
o+er n$ o+e t!eir -rote"te$
-' un$er F.R. 66. VF. 6(:)
R.6/5, $te$ 662425).

() No -re%ture in"re%ent s!oul$ e *rnte$ in "ses o#

$2!o" --oint%ents in nti"i-tion o# F0SC
re"o%%en$tion.
(") In -osts &!ere re"ruit%ent is not %$e t!rou*! F0SC,
-re%ture in"re%ents s!oul$ e *rnte$ onl' #ter t!e
--ointin* ut!orit' "erti#ies t!t suitle -ersons o#
re>uisite >uli#i"tions re not +ille on t!e %ini%u% o#
t!e sn"tione$ -' s"le o# t!e -osts.
Ministr' o# Finn"e O.M. No. F. 3() R236/53 $te$ 3232
53.

3. Fition o# initil -' o# n o##i"itin* 0o&er to #i t!e initil -' in t!e ti%e2s"l" o# t!e ne& -ost As in "olu%n
Go+ern%ent ser+nt on --oint%ent to not!er t t!e st*e t &!i"! it &oul$ !+e een #ie$ un$er t!e
-ost in ti%e s"le o# -'. rules i# t!e o##i"itin* -' in res-e"t o# t!e ol$ -ost &ere !is
sustnti+e -', -ro+i$e$ t!t 2
() t!e Go+ern%ent ser+nt "on"erne$ !s !el$ t!t -ost
#or -erio$ o# t!ree 'en "ontinuousl' (in"lu$in* -erio$ o#
le+e) or &oul$ !+e !el$ it #or t!t -erio$ !$ !e not een
--ointe$ to t!e ot!er -ost1 n$
() t!e --ointin* ut!orit' "erti#ies t!t t!e Go+ern%ent
ser+nt &s not o##i"itin* in le+e or s!ort ter% +"n"'
(sn"tione$ #or less t!n one 'er) n$ &s not likel' to
re+ert to lo&er -ost t lest #or t!e -erio$ $urin* &!i"! !e

!ol$s
Note.2t!e
In ne&
"ses-ost.
&!ere t!e initil -' in t!e ti%e s"le o#
 ne& -ost is #ie$ in eer"ise o# t!e o+ e -o&er, t!e
Go+ern%ent ser+nt &ill, #or t!e -ur-oses o# suse>uent
$r&ls o# -' in t!t -ost (n$ #or t!ese -ur-oses onl'), e
trete$ s i# !e &ere !ol$in* lien on !is ol$ -ost.
35. Fition o# s" les/rtes o# -' n$ llo&n"es o# Full -o&ers to t!e !e $s o#
-osts in 0kistn Missions ro$ to &!i"! 0kistn Missions ro$
re"ruit%ent is %$e lo"ll'. "on"erne$ to sn"tion in"rese
in s"les/rtes o# -' "orres2
-on$in* to t!e in"rese
llo&e$ ' t!e Lo"l
Go+ern%ent sue"t to t!e
+ililit' o# u$*et
-ro+ision.

34. Sn"tion to t!e un$ertkin*

n !onorriu% is o##ere$ o#
n$&ork
t!e #or &!i"!
*rn t or Full -o&ers
!e %ount u- to $%i%u%
s!oul not e"ee$o# Rs., in e"!
one %ont![s -' "se. As in "olu%n
o# t!e sue"t to ,
!e -o&er
sue"t &ill"on$ition
to t!e e eer"ise$
t!t
""e-tn"e o# n !onorriu%. Go+ern%ent ser+nt "on"erne$ on e"! o""sion. In t!e "se %i%u% o# Rs. t!e rele+nt rules n$ -oli"'
o# re"urrin* !onorri, t!is li%it --lies to t!e totl o# 3,. instru"tions issue$ ' t!e
re"urrin* -'%ents %$e to n in$i+i$ul in #inn"il 'er. Finn"e Di+ision #ro% ti%e to
Finn"e Di+ision O.M. No. 6()R2/55 $t.3524255. ti%e re $ul' oser+e$ n$
N+#!6 Cses o# *rnt o# !onorri e"ee$in* Rs. ,O &ill, t!t t!e *rnt o# !onorriu% is
!o&e+er, "ontinue to e re#erre$ to t!e Finn"e Di+ision. not use$ s $e+i"e to
"o%-enste Go+ern%ent
ser+nt #or s-e"il -' et". not
$%issile un$er t!e rules.
No e-en$iture s!oul$ e
in"urre$ on !onorri in
e"ess o# t!e s-e"i#i" -ro2
+ision %$e #or t!is -ur-ose in
t!e sn"tionl u$*et *rnt
n$ t!t i# e-en$iture in
e"ess o# su"! -re+ision
e"o%es ne"essr' t so%e
st*e -rior "on"urren"e o# t!e
Finn"il A$+iser &ill e
ne"essr' e#ore su"!

6. Sn"tion o# !onorri to Go+ern%ent ser+nts in Full -o&ers, in ""or$n"e &it! --ro+e$ rtes or s"les. As in "olu%n e-en$iture is in"urre$.
 "onne"tion &it! De-rt%entl e%intions in
""or$n"e &it! t!e rules.
63. 0o&er to sn"tion t!e un$ertkin* o# &ork #or Full-o&ers As
in
"olu%n

&!i"! #ee is o##ere$ n$ ""e-tn"e o# #ee.
66. Ee%-tion #ro% "r e$itin* -or tion o# #ee s to Full -o&ers, in res-e"t o# #ees -i$ to Go+ern%ent ser+nts As in "olu%n
Go+ern%ent. #or ser+i"es ren$ere$ in 0kistn, one t!ir$ o# n' #ees in
e"ess o# ] 5 or e>ui+lent re"ei+e$ ' Ci+il Ser+nt
#or #orei*n "onsultn"' outsi$e 0kistn s!ll e "re$ite$
to *enerl re+enues.
Ministr' o# Finn"e O.M. No. F 3() R236/525, $te$ 32
62345.

6. Reltion o# t!e -res"rie$ ti%e li%it #or (i) 9!ere no .A. $+n"e &s $r&n Full -o&ers. As in "olu%n

su%ission o# .A. <ill. (ii) 9!ere

.A. .A. ill
$ust%ent $+n"e &s
s!oul$ e$r&n
su%itte$ &it!in one 'er o#
t!e $te o# -er#or%n"e o# ourne' ' t!e Go+ern%ent
ser+nt, #ilin* &!i"! t!e $+n"e &ill e re"o+ere$.
6. Reltion o# t!e -re s"rie$ ti%e li% it &!e re Full -o&ers, sue"t to t!e #ollo&in* "on$itions2 As in "olu%n
t!e #%il' o# trns#er re$ Go+ern%ent ser+nt (i) Instru"tions "ontine$ in Go+ern%ent
"oul$ not oin !i% &it!in one 'er $ue to De"ision No. 3 un$er S.R. 33: re $ul' oser+e$.
s!ort*e o# ""o%%o$tion, e$u"tion o# (ii) 9!ere $+n"e o# .A. !$ een $r&n in res-e"t ol
"!il$ren or on %e$i"l or "o%-ssionte t!e#%il' %e%ers n$ t!e #%il' $i$ not ""o%-n' t!e
*roun$s. Go+ern%ent ser+nt, t!e $+n"e &oul$ e re#un$e$ &it!in
one 'er.
6. Reltion o# t!e -res"rie$ ti%e li%it in res-e"t Full -o&ers, -ro+i$e$ t!t t!e #%il' -er#or%e$ t!e ourne' As in "olu%n
o# %e%er o# t!e #%i l' o# trns#erre$ #ter t!e trns#er or$ers o# t!e Go+ern%ent ser+nt &ere
Go+ern%ent ser+nt -re"e$in* !i%. issue$.
6:. 0o&er to $e "i$e t!e % ount o# -er%nent Full -o&ers, -ro+i$e$ t!t t!e li%it li$ $o&n in S.R. 6 is
;tr+ellin* llo&n"e to e $r&n ' not e"ee$e$.
Go+ern%ent ser+nt !ol$in* %ore t!n one -ost
to 9!i"! -er%nent tr+ellin* llo&n"e is
tt"!e$.
6. Delete$.
65. Delete$.
64. Delete$.
. 0er%ission to tr+el ' i r on tr ns#er to Full -o&ers to sen$ n o##i"il ' ir, sue"t to t!e
0kistn Mission ro$ in "ses &!ere ir route #ollo&in* "on$itions 2
 is not t!e --ro+e$ route. (i) His ser+i"es re ur*entl' nee$e$ in Mission
(ii) !e totl "ost o# ir -ss*e #or !i%sel# n$ !is #%il'
&ill not e"ee$ t!e "ost o# --ro+e$ se route ' %ore t!n
Rs.3,
(iii) !e $e"ision is tken t t!e le+el o# Se"retr'.
3. Grnt o# tr +ellin* n$ $il' llo&n"e to non 2 Dil' llo&n"e u-to t!e %i%u% rtes $%issile to
o##i"il %e%ers o# Co%%issions/Co%%ittees Go+ern%ent ser+nts, n$. in $$ition, &!ere t!e -erson
et". set u- ' t!e Go+ern%ent n$ to #orei*n "on"erne$ !s, o# ne"essit', to st' in !otel,
e-erts. rei%urse%ent ot "tul sin*le roo%2rent, sue"t to t!e
-ro$u"tion o# !otel re"ei-ts/+ou"!ers, u-to t!e %i%u%
rte $%issile to Go+ern%ent ser+nts.
6. Grnt o# $i l+ ll o&n"e #or "o %-ulsor' !lt Full -o&ers. As
in
"olu%n

$ue to $islo"tion o# "o%%uni"tions.

. Grnt o# Etror$inr'
%i%u% -erio $ o#le+e
#i+e2on n'
'e rs *roun$ u-to Full
t ti%e -o&ers. As
in
"olu%n
-ro+i$e$ t!t t!e "i+il ser+nt to &!o% su"!
le+e is *rnte$ !s een in "ontinuous ser+i"e
#or -erio$ not less t!n 3 'ers n$ in "se
"i+il ser+nt !s not "o%-lete$ ten 'ers o#
"ontinuous ser+i"e, etror$inr'le+e #or
%i%u% -erio$ o# t&o 'ers.
. Grnt o# le+e ter%s to o##i"ers on "ontr"t. Full -o&ers to t! e etent "o+ere$ ' %o$el rules li$ $o&n
in A--en$i 3 to t!e Fun$%entl n$ Su--le%entr'
Rules. @ol. II.
. Grnt o# s-e"il $isilit' le+e. Full -o&ers, -ro+i$e$ t!t t!e $isilit' %ni#ests itsel#
&it!in t!ree %ont!s #ter t!e o""urren"e o# its "use.
:. Grnt o# $+n"es to Go+ ern%ent ser+nts #ro% Full -o&ers. As in "olu%n
+rious -ro+i$ent #un$s. Sue"t to t!e "on$ition t!t $+n"es &ill e llo&e$ in
%nner t!t onl' one $+n"e &ill re%in outstn$in* t one
ti%e.
Finn"e Di+ision O.M. No.F.3()R236/5: $te$ 323255.
. Delete$.
5. Grnt o# $+n"e #or t!e -ur"!se o# Motor Full -o&ers, sue"t to t!e -ro$u"tion o# suret' on$ n$ As in "olu%n
Cr/Motor C'"le to te%-orr' Go+ern%ent #ul#il%ent o# ot!er "on$itions -res"rie$ ' t!e rules.
ser+nts
4. Reltion o# t!e ti%e li%it o# one %ont! &it!in Full -o&ers to rise t!e li%it u-to si %ont!s. As in "olu%n
&!i"! -ur"!se o# "on+e'n"e s!oul$ e
 "o%-lete$.
. Aut!orition o# t!e #inl -'%ent o# t!e #u n$ Full -o&ers sue"t to t!e -ro$u"tion o# in$e%nit' on$ or As in "olu%n
$ues o# $e"ese$ Go+ern%ent ser+nt to t!e -ro+i$e$ t!t t!e %ount or .ln"e stn$in* to t!e "re$it o#
%e%ers o# !is #%il', $is-ensin* &it! -ro$u"2 $e"ese$ sus"rier in #un$ is to t!e etent o# Rs. ,,
tion o# su""ession "erti#i"te n$ *ur$ins!i- t!e %ount is -i$ in ""or$n"e &it! -ro+isions o# "luse
"erti#i"te in t!e "se o# %inor !eir(s). (i) o# su2rule (i) o# rule 6 o# t!e Fe$erl resur' Rules
@olu%e I.
3. Buestion o# $e"i$in* t!e rel le*l !eir(s) in Full -o&ers in "onsulttion &it! t!e L& Di+ision. As in "olu%n
"se &!ere t!ere is no no%intion or t!e
no%intion is in"orre"t or in+li$
6. Con$ontion o# interru-tion o# ser+i"e. Full -o&ers -ro+i$e$ e"! s-ell o# ser+i"e is >uli#'in* ut
not in t!e "se o# +oluntr' retire%ent, or on resi*ntion
#ro% -uli" ser+i"e.

. Con$ontion
#or -ension. o# $e#i"ien"' in >uli#'in* ser+i"e - to n' -erio$,
%entione$ elo& less
re t!n 'er
stis#ie$ i# ot!I# t!e
2(i) . "on$itions
Go+ern%ent !ese -o&ers
eer"ise$ s!ll
in t!e "senot
o# e
ser+nt $ies &!ile in ser+i"e or retires un$er "ir"u%stn"es Go+ern%ent ser+nt, &!o !s
e'on$ !is "ontrol su"! s on in+li$tion or olition o# !is ren$ere$ less t!n 'ers
-ost n$ &oul$ !+e "o%-lete$ not!er 'er o# >uli#'in* "ontinuous ser+i"e.
ser+i"e i# !e !$ not $ie$ or retire$. VMinistr' o# Finn"e O.M. No.
(ii) !e ser+i"e ren$ere$ ' !i% &s %eritorious. F. 3()2Re*. (36)/53, $te$ 6n$
De"e%er. 345T.
. Grnt o# "on+e'n"e llo&n"e. 0o&er t o s n"tion " on+e'n"e llo&n"e u - t o t !e l i%its
%entione$ elo& to Go+ern%ent ser+nts &!ose or$inr'
$uties in+ol+e etensi+e tr+ellin* t or &it!in s!ort
$istn"e #ro% !is !e$>urters, -ro+i$e$ t!t2
() t!e -o&er s!ll not e +ille in res-e"t o# o##i"ers n$
st## o# t!e Ministries/Di+isions t!e%sel+es1
() t!e e-en$iture "n e %et #ro% &it!in
t!e sn"tione$ u$*et -ro+ision1 n$
(") t!e Finn"il A$+iser!s een "onsulte$.
E ( # ! #+ ; i l ! a !> S " a l !+ ;! # ! r ? M + # * l $r a # !+ ;" + / ! $ a " !a ll + 8 a " !
Ci/il !r/a# +; B-15 a: a&+/! Ci/il !r/a# +; B-14 +r &!l+8 Ci/il !r/a# +; B-13 +r &!l+8
ai#aii a "ar.>R? ai#aii a +#+r "a r"++#!r.>R? ai#aii a "$"l!.>R?
Fro% 3:3 to 6 k% 3
Fro% 63 to 6 k% 34 :
Fro% 63 to k% 6 5
Fro% 3 to : k% 3
 k%Ao+e
: 36
. 0o&er to sn"tion $e-uttion o# Go+ern%ent I. e%-orr' Dut' ro$
ser+nts. Full -o&ers, sue"t to t!e #ollo&in* "on$itions n$ t!e
or$ers issue$ ' t!e Finn"e Di+ision #ro% ti%e to ti%e d
(i) !e --ro+l o# t!e "o%-etent ut!orit' +i. Minister2
in2C!r*e in "onsulttion &it! t!e Minister #or Finn"e, t!e
0ri%e Minister or t!e Cinet, s t!e "se %' e, !s een
otine$ in ""or$n"e &it! t!e eistin* or$ers.
(ii) 9!ere no e-en$iture in #orei*n e"!n*e on -ss*e,
$il' llo&n"e, re*istrtion #ee, "ontin*ent ite%s, et". is
in+ol+e$ or &!ere e-en$iture on -', -ss*e, $il'
llo&n"e or re*istrtion #ee is in+ol+e$ ut it is to e orne In ot! t!e "ses %entione$ t
' t!e Ministr'/Di+ision "on"erne$ un$er t!e nor%l rules (+i) () n$ (), t!e
#ro% &it!in t!e #orei*n e"!n*e llo"tion %$e #or t!e Go+ern%ent ser+nt &ill $r&
s-e"i#ie$ -erio$. !is #ull -' n$ llo&n"e(e2
(iii) Sn"tion o# $r&l o# -', $il' llo&n"e et"., to t!e "lu$in* "o%-enstor'
etent $%issile un$er t!e nor%l rules, in #orei*n llo&n"es) in #orei*n
e"!n*e in $+n"e, i# t!e $urtion o# +isit is u- to one e"!n*e #or t!e -erio$ o# st'
%ont! n$ t!e ru-ee "o+er is -ro+i$e$ ' t!e Go+ern%ent o# !is &i#e ro$.
ser+nt !i%sel#.
(i+) Grnt o# -er%ission to t!e Go+ern%ent ser+nt to tke
!is &i#e &it! !i% to t!e -l"e o# +isit t !is o&n e-ense or
&!en e-enses on &i#e7s -ss*e r" orne ' t!e 3iost
Go+ern%ent/A*en"', -ro+i$e$ t!t no $$itionl #orei*n
e"!n*e is in+ol+e$ n$ t!t t!e &i#e tr+els e"lusi+el' '
0kistni "rrier, like 0IA et".
II. rinin* ro$
Full -o&ers, sue"t to t!e #ollo&in* "on$itions.2
(i) <u$*et -ro+ision eists.
(ii) !e -res"rie$ -ro"e$ure is oser+e$.
(iii)!e ter%s o# $e-uttion re in ""or$n"e &it! t!e
*enerl or$ers issue$ ' t!e Finn"e Di+ision on t!e sue"t
#ro% to ti%e.
(i+)Forei*n e"!n*e e-en$iture is %et out o# t!e
sn"tione$ llo"tion #or t!e s-e"i#ie$ -erio$.

(+)Sn"tion
#or -erio$ o#
not$r&l o# -'one
e"ee$in* in $+n"e
%ont! i#int!e
#orei*n
ru-eee"!n*e
"o+er is
 -ro+i$e$ ' t!e Go+ern%ent ser+nt !i%sel#
(+i)Grnt o# -er%ission to Go+ern%ent ser+nt to tke !is
&i#e &it! !i% on trinin* ro$ in t!e #ollo&in* "ses 2
() 9!ere t!e -erio$ o# trinin* is %ore t!n one 'er1
() 9!ere t!e -erio$ o# trinin* is one 'er or less n$ t!e
"ost o# &i#e7s -ss*e is orne ' t!e $onor
Go+ern%ent/A*en"'1 n$
(") 9!ere t!e -erio$ o# trinin* is %ore t!n si %ont!s ut
not %ore t!n one 'er n$ t!e Go+ern%ent ser+nt !i%sel#
ers "ost o# &i#e7s -ss*e et". -ro+i$e$ t!t no $$itionl
#orei*n e"!n*e is in+ol+e$, t!e &i#e tr+els e"lusi+el' '
0kistni "rrier like 0IA et". n$ t!e Go+ern%ent ser+nt
"on"erne$ s!ll $r&, in #orei*n "urren"', W o# !is -' s
$%issile un$er t!e nor%l rules.
Note.2!e -er%ission s!ll e *rnte$ ' t!e Se"retr' or
t!e oint Se"retr' in"!r*e o# Di+ision, &!o &ill "erti#'
t!t it &oul$ e $esirle #or t!e Go+ern%ent ser+nt to tke
!is &i#e lon*&it! !i%. He s!ll lso stis#' !i%sel# t!t t!e
slr', susisten"e llo&n"e et". $%issile in #orei*n
e"!n*e is $e>ute to "o+er t!eir e-enses.
:. Dr&l o# le+e lre$' ro$ in #orei*n Full -o&ers in t!e "se o# Go+ern%ent ser+nt --ointe$
e"!n*e. on or e#ore 3t! Mr"!, 345 sue"t to +ililit' o#
#orei*n e"!n*e to t!e -'%ent o# le+e slr' u- to
%i%u% o# Rs., -.%. #or t!e -erio$ "tull' s-ent
ro$ u- to %i%u% o# 36 $'s.
ADVANCE PAYMENTS FOR E<ECUTION OF WOR)6
11.1= !e Fe$erl Ministries/Di+isions n$ De-rt%ents et". re re>uire$ to -' in $+n"e t!e esti%te$ e-en$iture/"!r*es, to
t!e etent in$i"te$ elo&, #or t!e os/&orks to e un$ertken ' t!e #ollo&in* *en"ies2

S.No N%e o# Nture o# &ork A%ount o#

Re%rks.
A*en"' A$+n"e

3. 0.0.9.D. A$$ition/ltertion/-rtitions Full "ost !e s"!e%e o# De-rt%entlition o# A""ounts &s i%-le%ente$

in t!e O##i"e uil$in* et". in t!e 0. 0. 9.A""or$in*

#. 323234:. D. &it! t!e
to "on"urren"e o# "ontine$
t!e 0ro+ision t!e Finn"e
in Di+ision
0r 35 &.
o# e.
s"!e%e o# t!e De-rt%entlition o# A""ounts, t!e Ci+il
De-rt%ents o# t!e Fe$erl Go+ern%ent or De-rt%ents o#
0ro+in"il Go+ern%ents re re>uire$ to -' in $+n"e t!e *ross
esti%te$ e-en$iture out o# t!eir sn"tione$ u$*et *rnt to t!e
Di+isionl A"" ounts O##i"er o# t!e 009D in lu%-2su% or in
instl%ents, ' su"! $te s %' e s-e"ill' ut!orise$ ' t!e
ut!orit' "o%-etent to ""or$ te"!ni"l sn"tion to t!e esti%te.

6. 0rintin* 0rintin*&ork W o# t!e !e E"ono%i" Coor$intion Co%%ittee o# t!e Cinet, in its

Cor-or totl "ost. %eetin* !el$ on 322343. !$ $e"i$e$ t!t t!e 0rintin*
tion o# Cor-ortion o# 0kistn e llo&e$ to "!r*e W o# t!e totl
0kistn. +lue o# os it un$ertkes in $+n"e n$ t!e ln"e o# 6W #ter
$eli+er' o# t!e -rinte$ %teril.
 11.11 Alt!ou*! t!e Ministries/Di+isions n$ De-rt%ents et". !+e #ull -o&ers #or
in"urrin* e-en$iture on t!e "rr'in* out t!e o+e >uote$ os &it!out otinin* --ro+l
o# t!e F. As7 Or*nitions, su"! "ses re re#erre$ to t!t or*nitions #or t!eir sn"tion
si%-l' on ""ount o# in+ol+e%ent o# -'%ent o# $+n"es.
11.12 As t!e o+e *en"ies !+e een ut!orise$ ' t!e Go+ern%ent to "rr' out t!e
&orks/os on $+n"e -'%ent sis, t!e Ministries/Di+isions/ De-rt%ents et". re
ut!orise$ to %ke -'%ent o# $+n"e in o+e %entione$ "ses &it!out otinin* sn"tion
#ro% t!e F.As Or*nitions.
VFinn"e Di+ision O.M.No.F. (63) R236/53, $te$ 423623453T
 CAPTER <II
BENEVOLENT FUND AND GROUP INSURANCE
INTRODUCTION6
12.1 <ene+olent Fun$ n$ Grou- Insurn"e re re*ulte$ ' t!e Fe$erl E%-lo'ees
<ene+olent Fun$ n$ Grou- Insurn"e A"t, 34:4, s %en$e$ +i$e A"t .No.KK@ o# 34,
Or$inn"e KLIK o# 345 n$ Or$inn"e No.@I o# 3455.<ro$l' s-ekin*, t!e A"t --lies to
ll "i+il ser+nts in"lu$in*2
>i? -erson --ointe$ to t!e Se"retril st## o# t!e Ntionl Asse%l' or t!e
Sente, or n' o##i"er or ser+nt o# t!e Su-re%e Court or o# t!e Ele"tion Co%%ission, or
>ii? n' o##i"er or ser+nt o# su"! o$' Cor-orte Institutions, Or*nitions or
Autono%ous <o$ies s t!e Fe$erl Go+ern%ent %', ' noti#i"tion in t!e o##i"il Gette,
s-e"i#', n$
>iii? n' su"! -erson, o##i"er or ser+nt, s #oresi$, &!o is on $e-uttion
else&!ere or on #orei*n ser+i"e &it!in t!e %enin* o# t!e Fun$%entl Rules, or
>i/? un$er*oin* stu$' or trinin* in or outsi$e 0kistn, or
>/? on le+e

>/i? un$er sus-ension1

ut $oes not in"lu$e n' -erson &!o2
>a? is n e%-lo'ee o# t!e Ril&'sJ
>&? !s ttine$ t!e *e o# : 'ers1 or
>"? is n o##i"er or ser+nt o# 0ro+in"il Go+ern%ent on $e-uttion to
Fe$erl Go+ern%entJ
DEFINITIONS6
12.2 !e #%il' #or t!e -ur-ose %ens2
>a? In t!e "se o# %le e%-lo'ee, t!e &i#e or &i+es n$ in t!e "se o# #e%le
e%-lo'ee, t!e !usn$ o# t!e e%-lo'ee, n$
>&? !e le*iti%te "!il$ren, -rents, %inor rot!ers, un%rrie$, $i+or"e$ or
&i$o&e$ sisters o# t!e e%-lo'ee &!oll' $e-en$ent u-on !i%.
12.% !e ter% 70'7 in"lu$es e%olu%ents, &!i"! re"kon #or -ension n$ t!e -' n
e%-lo'ee &oul$ !+e $r&n ut #or !is $e-uttion, sus-ension or le+e.
BENEVOLENT FUND6
12.0 E+er' e%-lo'ee is re>uire$ to -' to t!e <ene+olent Fun$ %ont!l' sus"ri-tion
e>ul to one -er"ent o# !is -' %i%u% Rs.6:. &!i"!e+er e less.!e %ount o#
sus"ri-tion, s #r s -ossile, s!oul$ e $e$u"te$ t sour"e #ro% !is -' n$ "re$ite$ or
re%itte$ to t!e <ene+olent Fun$.
 12.3 I# t!e %ount o# sus"ri-tion, #or n' reson, "nnot e $e$u"te$ #ro% t!e -' o#
t!e e%-lo'ee, !e s!oul$ re%it it to t!e o##i"er -res"rie$ #or t!e -ur-ose. An' %ount o#
sus"ri-tion re%inin* un-i$ $ue to in$+erten"e or ne*li*en"e o# t!e e%-lo'ee or
ot!er&ise s!oul$ e re"o+ere$ #ro% !i% in su"! %nner s %' e -res"rie$ ' t!e rules.
12.4 De#ult in t!e -'%ent o# sus"ri-tion eit!er #ro% t!e reson t!t t!e -' o# t!e
e%-lo'ee &s not $r&n or $ue to !is in$+erten "e, ne*li*en"e or #ult or n' ot!er reson
&!tsoe+er &oul$ not ##e"t !is ri*!t or t!e ri*!t o# !is #%il' to re"ei+e t!e ene+olent
*rnt, ut t!e %ount o# un-i$ sus"ri-tion %' e $e$u"te$ t!ere#ro%.
12.5 <ene+olent *rnts re -i$ #ro% t!e <ene+olent Fun$, i# n e%-lo'ee
>a? is $e"lre$ ' t!e -res"rie$ %e$i"l ut!orit' to !+e een "o%-letel'
in"-"itte$ -!'si"ll' or %entll' to $is"!r*e t!e $uties o# !is e%-lo'%ent n$ is #or t!t
reson re%o+e$ #ro% ser+i"e, or
>&? $ies $urin* t!e "ontinun"e o# !is e%-lo'%ent or, i# !e !s retire$ #ro%
ser+i"e &it!in t!e -res"rie$ -erio$ e#ore ttinin* t!e *e o# sit' #i+e 'ers, !e or in t!e
e+ent o# !is $et!, !is #%il' &ill e entitle$ to re"ei+e ene+olent *rnt #ro% t!e
<ene+olent Fun$ ""or$in* to t!e s"le %entione$ elo&, #or -erio$ o# ten 'ers or u-to
t!e $te on &!i"! t!e e%-lo'ee ttins or %i*!t !+e, i# !e &ere li+e, ttine$ t!e *e o#
sit' #i+e 'ers, &!i"!e+er is erlier. In t!e "se o# n e%-lo'ee, &!o $ies #ter !+in*
$r&n t!e ene+olent *rnt, t!e -erio$ o# ten 'ers &ill e re"kone$ #ro% t!e $te #ro%
&!i"! !e e*n $r&in* su"! *rnt. In "se o# retire$ e%-lo'ees t!e %ount o# *rnt &ill e
$eter%ine$ on t!e sis o# t!e -' lst $r&n

Pa$Ra! Ra#!+;+#*l$B!!/+l!#Gra#.

In t!e "se o# e%-lo'ee &!ose -' lst $r&n &s et&een2

6
n$
3

3
n$
3

3
n$
6

3
n$
: 66

:3
n$
6

3
n$
5 6

53
n$
4

43
n$
3 6

33
n$
33

333
n$
36
 363
n$
3

33
n$
3 6

33
n$
3

33
n$
3:

3:3
n$
3
33
n$
35 6

353
n$
34

343
n$
6

63
n$
63 :

633
n$
66 :6

663
n$
6 :

63
n$
6 :

63
n$
6

63
n$
6: 6

6:3
n$
o+e.

VFinn"e Di+ision Noti#i"tion No.F.3(3)/520u $te$ 64 t! Se-t., 345T

12.7 On t!e $et! o# n e%-lo'ee t!e %ount o# ene+olent *rnt -'le un$er &ill e
-i$ to su"! %e%er or %e%ers o# !is #%il' s !e %i*!t !+e no%inte$ in #ull or in t!e
s!res s-e"i#ie$ ' !i% t t!e ti%e o# $et! o# n e%-lo'ee.!e %ount o# ene+olent *rnt
&ill e -i$ to su"! %e%er or %e%ers o# !is #%il', sue"t to su"! "on$itions i%-ose$
&it! +ie& to ensurin* t!t t!e %ount is ustl' n$ e>uitl' utilie$ #or t!e %intenn"e
n$ ene#it o# ll t!e %e%ers o# t!e #%il', s %' e $eter%ine$ ' t!e <or$ o# rustees
o# t!e Fe$erl E%-lo'ees <ene+olent n$ Insurn"e Fun$.
GROUP INSURANCE6-
12.9 In t!e e+ent o# t!e $et! o# n e%-lo'ee, o""urre$ ' &!te+er "use, $urin* t!e "ontinun"e
o# !is e%-lo'%ent, t!e #%il' o# t!e $e"ese$ e%-lo'ee &ill e -i$t!e su% ssure$ s un$er

I #*! "a! +; a !l+$!! 8*+! a$ la# S' a'r!:.

:ra8 8a a# #*! +#*l$ ra#! +;6

t&o !un$re$ n$ #i#t' ru-ees

or %ore ut not se+en t!ousn$ n$ #i+e !un$re$ ru-ees.
 %ore t!n #i+e !un$re$ ni-eees

More t!n #i+e !un$re$ ru-ees ut not %ore t!n #i#teen t!ousn$ ru-ees.
se+en !un$re$ n$ #i#t' ru-ees.

%ore t!n se+en !un$re$ n$ #i#t' ru-ees ut not t&ent'2t&o t!ousn$ n$ #i+e!un$re$ ru-ees.
%ore t!n one t!ousn$ ru-ees.

%ore t!n one t!ousn$ ru-ees ut not %ore t!n t!irt' t!ousn$ ru-ees.
one t!ousn$ n$ #i+e !un$re$ ru-ees.

%ore t!n one t!ousn$ n$ #i+e !un$re$ ru-ees. #ort'2#i+e t!ousn$ ru-ees.

Sustitute$ +i$e Or$inn"e No.KIII o# 3453 No.F. 3(3)/320u $te$ 6223453 0ulis!e$ in
t!e Gette o# 0kistn Etror$inr'. 0rt23
12.1= !e -ro+isions "ontine$ in -r*r-!s 36.,36.: n$ 36.5 &ill e e>ull' --li"le in t!e
"se o# -'%ent o# t!e su% ssure$.
12.11 !e e%-lo'ees in <2l: n$ o+e !+e to -' t!e li#e insurn"e -re%iu% t t!e #ollo&in*
rtes &!i"! re to e $e$u"te$ t sour"e #ro% t!eir -' n$ "re$ite$ n$ re%itte$ to t!e Insurn"e
Fun$

Pa$ ra! S'a'r!: Ra#!+;+#*l$r!i'

H-toRs. ACC , 6.:6

Rs. 3 to 3, .6

Rs. MA3 to 3CCC 66, .5:

Rs. 3CC3 to 3ACC , 3.

O+er Rs. 3 , 3.

12.12 !e #ollo&in* -ro"e$ure is to e oser+e$ #oret!"olle"tion o# -re%iu%n$ sus"ri-tion

#or t!e Insurn"e Fun$ n$ Fe$erl E%-lo'ees <ene+olent Fun$ res-e"ti+el'.
>i? In t!e "se o# <23: ? o+e o##i"ers t!e $e$u"tions re to e %$e ' o##i"ers
t!e%sel+es #ro% t!eir -'ills/"o%-uterise$ -'roll.
>ii? For t!e estlis!%ent t!e Dr&in* n$ Disursin* O##i"ers !+e to %ke t!e
$e$u"tion #ro% estl
is!%ent -' ills/"o%-uterise$ -'rollsin res-e"to# <ene+olent Fun$ onl'.
>iii? No $e$u"tion on ""ount o# Grou- Insurn"e -re%i is to e %$e in res-e"t o# <2l
to <2l estlis!%ent, s it is to e -i$ ' t!e Go+ern%ent. Ho&e+er, t!e %ount to e -i$ ' t!e
Go+ern%ent on t!t ""ount s!oul$ e &orke$ out t t!e -res"rie$ rte n$ s!o&n in t!e rele+nt
"olu%ns o# s"!e $ule in For%R22A .
(Finn"e Di+ision letter No F. :233/:42< III $te$ 36 t! A-ril 34:4)

PAYMENT OF SUBSCRIPTIONS OR PREMIA IN DEFAULT6

12.1% 9!ere t!e %ount o# sus"ri-tion to t!e <ene+olent Fun$ or t!e -re%iu% to t!e
Insurn"e Fun$ "nnot, #or n' reson, e $e$u"te$ #ro% t!e -' o# n e%-lo'ee, t!e
e%-lo'ee s!ll
>a? in "se !e is ser+in* ro$, re%it t!e %ount to t!e !e$ o# !is $e-rt%ent1
n$
>&? in n' ot!er "se, re%it t!e %ount to t!e Se"retr'.
12.10 In t!e "se re#erre$ to in "luse () t!e !e$ o# $e-rt%ent n$ in t!e "se
re#erre$ to in "luse () t!e Se"retr' s!ll $e-osit t!e %ount re"ei+e$ ' !i% to t!e "re$it
o# <ene+olent Fun$ or, s t!e "se %' e, t!e Insurn"e Fun$, in t!e Ntionl <nk o#
0kistn or n' ot!er s"!e$ule$ nk --ro+e$ ' t!e <or$.
12.13 An' %ount o# sus"ri-tion to t!e <ene+olent Fun$ or n' -re%iu% to t!e
Insurn"e Fun$ re%inin* un-i$ $ue to in$+erten"e or ne*li*en"e o# t!e e%-lo'ee or
ot!er&ise s!ll u-on $ire"tion in &ritin* o# t!e <or$, e $e$u"te$, in t!e "se o# n
e%-lo'ee o# n Or*nition, ' t!e !e$ o# t!e Or*nition, n$ in n' ot!er "se, ' t!e
A""ounts O##i"er, #ro% t!e slr' o# su"! e%-lo'ee.
12.14 9!ere t!e A""ounts O##i"er or t!e !e$ o# t!e Or*nition s t!e "se %' e,
u-on re>uest ein* %$e in &ritin* ' t!e e%-lo'ee #in$s t!t $e$u"tion o# t!e %ounts
re%inin* un-i$ &ill result in n' !r$s!i- to t!e e%-lo'ee, !e %' $e$u"t t!e %ount in
su"! nu%er o# instl%ents, not e"ee$ in* t&el+e, s !e %' $e"i$e.
MEDICAL AUTORITY FOR DECLARING AN EMPLOYEE INCAPACITATED6
12.15 !e %e$i"l ut!orit' &!i"!, in ""or$n"e &it! t!e rules or re*ultions
*o+ernin* !is e%-lo'%ent, $e"lres n e%-lo'ee to !+e een "o%-lete$ in"-"itte$
-!'si"ll' or %entll' to $is"!r*e t!e $uties o# !is e%-lo'%ent s!ll e t!e %e$i"l
ut!orit' #or t!e -ur-oses.
N+ia#i+ +; &!!;i"iari! +; #*! &!!/+l!# ;': ra# a: +; #*! a'r!:6
12.17>i? E+er' e%-lo'ee s!ll %ke no%intion "on#errin* on one or %ore %e%ers
o# !is #%il' t!e ri*!t to re"ei+e s-e"i#ie$ s!re o# t!e ene+olent *rnt or t!e su% ssure$
t!t %' e -'le.
>ii? !e e%-lo'ee %' -ro+i$e in t!e no%intion

>a? t!t, in t!e e+ent o# n' one o# t!e no%inees -re$e"esin* t!e e%-lo'ee,
t!e ri*!t "on#erre$ u-on t!t no%inee un$er (i) s!ll -ss to su"! ot!er %e%er or %e%ers
o# t!e e%-lo'ee7s #%il' s !e %' s-e"i#' in t!e no%intion1 n$
>&? t!t t!e no%intio n in res-e"t o# ll or n' o# t!e no%inees s!ll e"o%e
+oi$ in t!e e+ent o# t!e !--enin* o# n' "on tin*en"' s-e"i#ie$.
>iii? E+er' no%intion s!ll e in For% 7A7.
>i/? An e%-lo'ee %' t n' ti%e "n"el no%intion %$e un$er (i)n$ %ke
#res! no%intion.
 >/? A no%intion un$er (i), or #res! no%intion un$er (i+) , %$e ' n
e%-lo'ee s!ll e in tri-li"te n$ one "o-' o# t!e no%intion or, s t!e "se %' e, #res!
no%intion s!ll e si*ne$ ' t!e !e$ o# t!e o##i"e n$ returne$ to t!e e%-lo'ee, one "o-'
s!ll e -l"e$ in t!e Con#i$entil Re-ort, or, s t!e "se %' e. Ser+i"e <ook o# t!e
e%-lo'ee n$ t!e t!ir$ "o-' s!ll e -l"e$ in t!e Mster Fol$er to e %intine$ ' t!e
$e-rt%ent "on"erne$.
>/i? A no%intion un$er (i), or #res! no%intion un$er (i+), %$e ' n
e%-lo'ee s!ll, to t!e etent it is +li$, tke e##e"t on t!e $te on &!i"! it is re"ei+e$ ' t!e
$e-rt%ent to &!o% it is sent un$er (+).
PAYMENT OF BENEVOLENT GRANT AND TE SUM ASSURED WERE NO
VALID NOMINATION E<ISTS6
12.19 9!ere no +li$ no%intion %$e ' t!e e%-lo'ee susists t t!e ti%e o# !is
$et! in reltion to t!e &!ole o# t!e %ount o# t!e ene+olent *rnt n$ t!e su% ssure$ or
n' -rt t!ereo#, t!e &!ole %ount or, s t!e "se %' e, t!e -rt to &!i"! t!e no%intion
$oes not relte, s!ll e -i$ to t!e %e%er or %e%ers o# t!e #%il' o# t!e $e"ese$
e%-lo'ee in t!e %nner !erein#ter --erin*2
>a? !e <or$ or n o##i"er ut!orise$ ' it in t!is e!l#, %' $eter%ine t!e
%e%ers o# t!e #%il' o# t!e $e"ese$ e%-lo'ee &!o re eli*ile to re"ei+e t!e ene+olent
*rnt n$ t!e su% ssure$
0ro+i$e$ t!t i# t!e %e%ers o# t!e #%il' o# t!e $e"ese$ e%-lo'ee re $eter%ine$

' n o##i"er --el

$eter%intion, ut!orise$
to t!e' t!e <or$, n' %e%er %', &it!in t!irt' $'s o# su"!
<or$.
>&? I# t!e %e%ers o# t!e #%il' o# t!e $e"ese$ e%-lo'ee *ree to no%inte n'
one o# t!e% to re"ei+e t!e ene+olent *rnt n$ t!e su% ssure$, t!e -'%ent s!ll e %$e
to t!t %e%er.
>"? I# t!ere is no su"! *ree%ent, t!e -'%ent s!ll e %$e in t!e #ollo&in*
%nner2
>i? i# t!e $e"ese$ e%-lo'ee is sur+i+e$ ' &i#e or, s t!e "se %' e,
!usn$, t!e ene+olent *rnt n$ t!e su% ssure$ s!ll e -i$ to !er or, s t!e "se %' e,
!i%1 n$, in "se t!e $e"ese$ e%-lo'ee is sur+i+e$ ' %ore t!n one &i#e, t!e %ount o#
t!e ene+olent *rnt n$ t!e su% ssure$ s!ll e $istriute$ et&een t!e% in t!e rtio o# t!e
nu%er o# %e%ers e"! one o# t!e% &ill %intin
0ro+i$e$ t!t t!e re"i-ient s!ll un$ertke to utilie t!e %ount so re"ei+e$ #or t!e
%intenn"e n$ ene#it o# ll t!e %e%ers o# t!e #%il' o# t!e $e"ese$ e%-lo'ee1
>ii? i# t!e $e"ese$ e%-lo'ee is not sur+i+e$ ' &i#e or, s t!e "se %' e,
!usn$, t!e %ount o# t!e ene+o lent *rnt n$ t!e su% ssure$ s!ll e $istriute$
%on*st t!e %e%ers o# t!e #%il' o# t!e $e"ese$ e%-lo'ee kee-in* in +ie& t!e re>uire2
%ent o# e"! %e%er.
SUBMISSION OF APPLICATION FOR BENEVOLENT GRANT AND GROUP
INSURANCE6
 12.2=>i? On t!e $et! o# n e%-lo'ee $urin* t!e "ontinun"e o# !is e%-lo'%ent, t!e
!e$ o# t!e o##i"e o# su"! e%-lo'ee s!ll #or&r$ t!rou*! t!e !e$ o# t!e $e-rt%ent,
n --li"tion in For% 7<; to t!e <or$ #or -'%ent o# t!e ene+olent *rnt n$ t!e su%
ssure$.
>ii? 9!en n e%-lo'ee is $e"lre$ ' t!e %e$i"l ut!orit' to !+e een
"o%-letel' in"-"itte$ -!'si"ll' or %entll' to $is"!r*e t!e $uties o# !is e%-lo'%ent
n$ is #or t!t reson, re%o+e$ #ro% ser+i"e, t!e !e$ o# t!e o##i"e o# su"! e%-lo'ee s!ll
#or&r$, t!rou*! t!e !e$ o# t!e $e-rt%ent, n --li"tion in For% ;<; to t!e <or$ #or
-'%ent o# t!e ene+olent *rnt.
>iii? -on re"ei-t o# n in#or%tion t!t retire$ e%-lo'ee !s $ie$ &it!in t!e
-erio$ li$ $o&n, t!e !e$ o# t!e o##i"e &!ere #ro% su"! e%-lo'ee retire$ s!ll #or&r$,
t!rou*! t!e !e$ o# t!e $e-rt%ent, n --li"tion in For% 7<7 to t!e <or$ #or -'%ent o#
t!e ene+olent *rnt.
>i/? -on re"ei-t o# n --li"tion, t!e <or$ s!ll, #ter %kin* su"! en>uir'
n$ tkin* su"! e+i$en"e in t!e "se o# n --li"tion s it %' "onsi$er ne"essr', -' t!e
ene+olent *rnt, or t!e su% ssure$, or ot! s t!e "se %' e. to t!e -erson entitle$ to
re"ei+e it.
FORM A
N%e n$ Desi*ntion o# t!e e%-lo'eeaaaaaaaaaaaaaaaaaaaaa..
Ser+i"e/De-rt%entaaaaaaaaaaaaaaa..........................................................
I !ere' no%inte t!e -erson/-ersons %entione$ elo& &!o is/re %e%er/%e%ers
o# %' #%il' s $e#ine$ in Se"tion 6 o# t!e Fe$erl E%-lo'ees <ene+olent Fun$ n$ Grou-
Insurn"e A"t, 34:4 (II o# 34:4), to re"ei+e t!e ene+olent *rnt n$ t!e su% ssure$ in t!e
e+ent o# %' $et!.
PART-1
>F+r 8i;!*'&a: +l$?
----------------------------------------------------------------------------------------------------------------
N%e o# no%inee/no%inees Reltions!i- A*e S-e"i#i"tion o# s!re Re%rks
2222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222
>F+r !&!r +; ;ail$ +#*!r #*a 8i;!*'&a:?
2222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222
N%e o# no%inee/no%inees Reltions!i- A*e S-e"i#i"tion o# s!re Re%rks
Certi#ie$ t!t t!e %e%er or %e%ers o# %' #%il' %entione$ in 0rt2II resi$e &it!
%e n$ re &!oll' $e-en$ent u-on %e
!e erlier no%intion %$e ' %e %' kin$l' e trete$ s "n"elle$.
(222222222222222222222222222222222)
Dte$222222222222222222222 Si*nture or t!u% i%-ression o# t!e e%-lo'ee
9itness
 (N%e in lo"k letters)
222222222222222222222222222222 Ser+i"e n$ De-rt%ent
3. (Si*nture/t!u% i%-ression)
22222222222222222222222222222222222222222
(N%e n$ Desi*ntion in lo"k letters)
2222222222222222222222222222222
6. (Si*nture/!u% i%-ression)
2222222222222222222222222222222222222222222
(N%e n$ Desi*ntion in lo"k letters)
2222222222222222222222222222222222222222222222222
Si*nture n$ sel o# t!e !e$ o# t!e o##i"e

FORM B

APPLICATION FORM
3. N%e o# t!e $e"ese$/in"-"itte$ e%-lo'ee. 2222222222222222222222222222222222222222222222
6. His/!er Ser+i"e or De-rt%ent. 222222222222222222222222222222222222222222222
. He$ o# t!e Ser+i"e or De-rt%ent. 2222222222222222222222222222222222222222222222
. Lst --oint%ent !el$ 2222222222222222222222222222222222222222222222
. () 0' -er %ensu%. (i) <si" -' 2222222222222222222222222222222222222222222222
(ii) S-e"il -' 2222222222222222222222222222222222222222222222
(iii) e"!ni"l -' 2222222222222222222222222222222222222222222222
(i+) 0ersonl -' 2222222222222222222222222222222222222222222222
(+) In$etion -' 2222222222222222222222222222222222222222222222

() Certi#i"te o# t!e He$ o# t!e De-rt%ent

re*r$in* -' Att"!e$ &it! Anneure. 2222222222222222222222222222222222222222222222
:. Dte o# <irt! (s +eri#ie$ #ro% Ser+i"e <ook). 2222222222222222222222222222222222222222222222
. () Dte o# $et! (t!ree "o-ies o# t!e "erti#i"te
#ro% t!e He$ o# De-rt%ent or Me$i"l O##i"er
or etr"t #ro% t!e Re*ister o# irt!/$et! o# nion
Coun"il/nion Co%%ittee/Mun"i-l Co%%ittee. 222222222222222222222222222222222222222222222
 () Dte o# re%o+l #ro% ser+i"e on ""ount o#
in"-"ittion 222222222222222222222222222222222222222222222
5. () N%e/N%es o# no%inee/no%inees. 222222222222222222222222222222222222222222222
() Co-' o# no%intion For%. Att"!e$ +i$e Anneure 22222222222222222222222222222222222
4. N%e o# ot!er #%il' %e%ers o# t!e $e"ese$
(in "se no +li$ no%intion susists). 222222222222222222222222222222222222222222222
3. A$$ress o# t!e no%inee/in"-"itte$
e%-lo'ee &!ere "orres-on$en"e "n e %$e. 222222222222222222222222222222222222222222222
33. <rn"! o# t!e Ntionl <nk o# 0kistn #ro%
&!ere ene+olent *rnt "n e -i$. 222222222222222222222222222222222222222222222
36. He$ 0ost O##i"e #ro% &!ere su% ssure$ e
-i$. 222222222222222222222222222222222222222222222
3. 0erio$ #or &!i"! "ontriution to <ene+olent
n$ Insurn"e Fun$s &ere not -i$. 222222222222222222222222222222222222222222222
3 () Four "o-ies o# $ul' tteste$ -!oto*r-!s
o# e"! no%inee/or t!e in"-"itte$ e%-lo'ee.
En"lose$ +i$e Anneure 222222222222222222222222222222222222222222222
() Four si*ntures/t!u% i%-ressions on se-rte
s!eets (#our on e"! s!eet) o# e"! no%inee/
in"-"itte$ e%-lo'ee. En"lose$ +i$e Anneure 222222222222222222222222222222222222222222222

IN CASE OF INCAPACITATED EMPLOYEE ONLY

3.() Certi#i"te #ro% t!e Me$i"l Aut!orit'. En"lose$ +i$e Anneure 2222222222222222222222222
() Co-' o# t!e or$er re%o+in*/retirin*
t!e in"-"itte$ e%-lo'ee. En"lose$ +i$e Anneure 2222222222222222222222222
Certi#ie$ t!t t!e in#or%tion "ontine$ o+e is "orre"t n$ "!e"ke$ #ro% t!e re"or$.

Dte$222222222222222222 He$o#t!eDe-rt%ent
For&r$e$ to t!e <or$ o# rustees o# t!e Fe$erl E%-lo'ees <ene+olent n$ Insurn"e
Fun$s.

Dte$222222222222222222 He$o#t!eDe-rt%ent
(Aut!orit'Noti#i"tion No.S.R.O. 6(8E)/6, $te$ t!e t! Mr"!, 346)

12.21 In ""or$n"e & i t ! t!e Fe$erl E%-lo'ees <ene+olent Fun$ ? Grou- Insurn"e
(A%en$%ent) Or$inn"e, 3455 (Or$inn"e No. @I o# 3455) re$ &it! Estlis!%ent Di+ision
Noti#i"tions No. S.R.O. (l)/55 ? S.R.O. ( I ) 55 o# t! Se-te%er, 3455 t! e
-ro+isions "ontine$ in t!e -re"e$in* -r*r-! &oul$ stn$ %en$e$ &.e.#. t! Se-te%er,
3455, to t!e etent in$i"te in t!e su""ee$in* -r*r-!s.
l# n e%-lo'ee
12.22 B!!/+l!# ra# i *! ai: ;r+ #*! B!!/+l!# F':.-

>a? is $e"lre$ ' t!e -res"rie$ %e$i"l ut!orit' to !+e een "o%-letel'
in"-"itte$ -!'si"ll' or %entll' to $is"!r*e t!e $uties o#2!is e%-lo'%ent n$ is #or t!t reson retire$
or re%o+e$ #ro% ser+i"e, !e s!ll e entitle$ to re"ei+e #or li#e su"! ene+olent *rnt #ro% t!e <ene+olent
Fun$ s %' e -res"rie$ or
>&? $ies $urin* t!e "ontinun"e o# !is e%-lo'%ent, or $urin* retire%ent e#ore
ttinin* t!e *e o# se+ent' 'ers, !is s-ouse s!ll e entitle$ to re"ei+e #or li#e su"! ene+olent *rnt
#ro% t!e <ene+olent Fun$ s %' e -res"rie$
0ro+i$e$ t!t, i# t!e $e"ese$ e%-lo'ee !s no s-ouse or !is s-ouse !s $ie$, t!e
ot!er %e%ers o# !is #%il' s!ll e entitle$ to re"ei+e ene+olent *rnt #ro% t!e
<ene+olent Fun$ #or -erio$ o# #i#teen 'ers or u- to t!e $te t!e $e"ese$ e%-lo'ee &oul$
!+e ttine$ t!e *e o# se+ent' 'ers, &!i"!e+er is erlier
0ro+i$e$ #urt!er t!t, in t!e "se o# n e%-lo'ee &!o $ies #ter !+in* $r&n
ene+olent *rnt, t!e si$ -erio$ o# #i#teen 'ers s!ll e re"kone$ #ro% t!e $te #ro%
&!i"! !e e*n $r&in* su"! *rnt,;
!e rte o# "ontriution to
12.2% C+#ri&'#i+ #+ H &!!;i# ;r+ B!!/+l!# F':.-
t!e <ene+olent Fun$ n$ t!e %ount o# %ont!l' *rnt -'le out o# t!e <ene+olent Fun$
&ill e s un$er

Sl.N+. M+#*l$Pa$ Ra#!+;+#*l$ Ra#! +; +#*l$

"+#ri&'#i+ B!!/+l!# Gra#

1 >R
2 .? >R
% .? 0>R.?

3. 32: 33 6

6. :32 3

. 325 3
. 5324 3 :

. 4323 34 4

:. 33233 63 6

. 333236 6
5. 36323 6 5

4. 3323 6 3

3. 3323 64

33. 3323: 3

36. 3:323 :
3. 33235 :

3. 353234 ::

3. 34326 4 :4

3:. 63263 3 6

3. 633266

35. 66326 5

34. 6326 53

6. 6326 4 5

63. 6326: 3 5

66. 6:326 4

6. 63265 4

6. 653264 4:

6. 6432 4 44

6:. 323 :3 36

6. 3326 : 3
65. 632 : 35

64. 32 : 333

. 32 :4 33

3. 32: 3 33
 6. :32 36

. 325 36

. 5324 36:

. 432 4 364

:. 323 53 36
. 3326 5 3

5. 632 5 35

4. 32 5 33

. 32 54 3

3. 32: 43 3

6. :32 4 3

. 325 4 3

. 5324 4 3:

. 432 44 34

:. 3
n$
o+e. 3 3:6

12.20 S'&"ri#i+ #+ H &!!;i# ;r+ Gr+' I'ra"! F':6 222 !e rte o#

"ontriution to t!e Grou- Insurn"e Fun$ n$ t!e %ount o# su% ssure$ to e -i$ to t!e
#%il' o# $e"ese$ &ill e s un$er.

Sl.N+. M+#*l$Pa$ Ra#!+;+#*l$ Ra#! +; +#*l$

"+#ri&'#i+ B!!/+l!# Gra#

1 >R
2 .? %>R.? 0>R.?

3. 32: . 6,

6. :32 5. 6,

. 325 4.3 6:,

. 5324 3.3 64,

. 4323 33.6 6,
:. 33233 36.6 ,

. 333236 3. 5,

5. 36323 3. 3,

4. 3323 3. ,

3. 3323 3:. ,
33. 3323: 3. ,

36. 3:323 35. ,

3. 33235 34.: :,

3. 353234 6.: 4,

3. 34326 63. :6,

3:. 63263 66. :,

3. 633266 6.5 :5,

35. 66326 6.5 3,

34. 6326 6.4 ,

6. 6326 6:.4 ,

63. 6326: 65. 5,

66. 6:326 64. 5,

6. 63265 .3 5:,

6. 653264 3.3 54,

6. 6432 6.6 46,

6:. 323 .6 4,

6. 3326 . 45,

65. 632 . 33,

64. 32 :. 3,
. 32 . 3,

3. 32: 5. 33,

6. :32 4. 33,

. 325 .: 33:,

. 5324 3.: 334,

. 432 6. 366,

:. 323 . 36,

. 3326 .5 365,

5. 632 .5 33,

4. 32 :.4 3,

. 32 .4 3,

3. 32: 4. 3,

6. :32 . 3,

. 325 3.3 3:,

. 5324 6.3 34,

. 432 .6 36,

:. 323 .6 3,

. 3326 . 35,

5. 632 :. 3:3,

4. 32 . 3:,
. 32 5. 3:,

3. 32: 4. 3,

6. :32 :. 3,

. 325 :3.: 3:,

 . 5324 :6.: 34,

. 432: :. 356,

:. :32:3 :. 35,

. :332:6 :.5 355,

5. :632: ::.5 343,

4. :32: :.4 34,

:. :32: :5.4 34,

:3. :3n$o+e . 6,

12.23 Li;! #i! arr!a r6 2222!e <ene+olent Grnt &!i"! &s not $r&n ' t!e
ene#i"ir' $urin* !is li#e s!ll e -i$ to !is #%il' %e%ers u- to Rs., on -ro$u"tion
o# n In$e%nit' <on$
0ro+i$e$ t!t, t!e totl %ount e"ee$s Rs , it s!ll e -i$ on -ro$u"tion o# Su""ession
Certi#i"te.
12.24 Di"+#i'a"! +; Gra#6222 >1? !e <ene+olent Grnt s!ll e $is"ontinue$ i#2
>a? n e%-lo'ee retire$ on %e$i"l *roun$s un$er "luse () o# se"tion
3 *ets use#ull' e%-lo'e$ or sets u-2+ile usiness n$ !is %ont!l' in"o%e e"ee$s Rs.
1 or
>&? t!e re"i-ient o# t!e *rnt "eses to e %e%er o# t!e #%il' s
$e#ine$ in su2se"tion () o# t!e se"tion 6.
>2? !e re"i-ient o# *rnt s!ll e re>uire$ to #urnis! "erti#i"te e+er' >urter
t!t !e !s not "ese$ to e eli*ile #or t!e *rnt on ""ount o# %rri*e, e%-lo'%ent or
settin* u- usiness s t!e "se %' e.
12.25 !e re+ise$ #or%t o# For% =<\ &oul$ e s un$er 222222

FORM B
PART 1
3.() N%e o# t!e $e"ese$/in"-"itte$ e%-lo'ee. 2222222222222222222222222222222222222222222222
() Ft!er[s/Husn$[s n%e 2222222222222222222222222222222222222222222222
(") His/!er Ser+i"e or De-rt%ent. 222222222222222222222222222222222222222222222
($) He$ o# t!e Ser+i"e or De-rt%ent. 222222222222222222222222222222222222222222222
(e) Sttion/0l"e o# lst -ostin*. 222222222222222222222222222222222222222222222
(#) Lst --oint%ent !el$ 222222222222222222222222222222222222222222222
6. -' -er %ont! i.e.
 () <si" -'
() S-e"il -'
(") e"!ni"l -'
($) 0ersonl -'
(e) In$etion -'
(#) aaaaaa
. Dte o# <irt! 22222222222222222222222222222222222222222222
. Dte o# entr' into Ser+i"e. 22222222222222222222222222222222222222222222
. Dte o# $et! ($et! "ses onl') 22222222222222222222222222222222222222222222
:. Dte o# re%o+l #ro% ser+i"e on ""ount o#
() In"-"ittin*222222222222222222222222222222222222222222222222222222222
() Retire%ent222222222222222222222222222222222222222222222222222222222222
(") Det! $urin* ser+i"e222222222222222222222222222222222222222222222222222
. N%e/N%es o# no%inee/no%inees (No%intion re>uire$ ot! in $et! n$ in+li$ "ses).

N%e A*e Reltions!i- 0ro#ession Mritl Mont!l'

sttus In"o%e

()

()

(")

($)

(e)

(#)

5.
"nA$$ress o# (In
e %$e. no%inee(s) o# t!e
$et! "ses $e"ese$
&!ere t!ere isorno
in"-"itte$
no%intion e%-lo'ee &!ere "orres-on$en"e
si%ilr -rti"ulr o# eli*ile
$e-en$ent %' e *i+en).
4. <rn"! o# Ntionl <nk o# 0kistn nerest to t!e resi$en"e o# ene#i"ir'/ene#i"iries.
3. 0erio$ #or &!i"! "ontriutions to <ene+olent n$ Grou- Insurn"e Fun$s &ere not
-i$222222222222222222222222222222222222222222222222222222222222222
PART II
33. Follo&in* Do"u%ents %ust e su%itte$ &it! Cli%
 () Anne ;A;22A "o-' o# lst -' "erti#i"te ' t!e He$ o# t!e O##i"e $ul' tteste$
' t!e He$ o# De-rt%ent.
() Anne ;<;22Atteste$ -!otostts "o-' o# t!e -*e o# ser+i"e ook/ $o"u%ent
s!o&in* $te o# irt!.
(") Anne ;C;22Atteste$ -!otostts "o-' o# t!e -*e o# ser+i"e ook s!o&in* $te o#
entr' in ser+i"e.
($) Anne ;D;22 (Det! Cses onl') t!ree "o-ies o# $et! "erti#i"te $ul' tteste$.
!ese %' e in t!e #or% o# o##i"e or$er noti#'in* t!e $et!, "erti#i"te ' %e$i"l o##i"er
or etr"t #ro% t!e re*ister o# irt!s/$et! o# nion Coun"il/nion Co%%ittee/Muni"i-l
Co%%ittee.
(e) Anne ;E;22 (In+li$ Cses) A "o-' o# t!e Me$i"l <or$ -ro"ee$in*s $ul'
tteste$ ' t!e He$ o# t!e De-rt%ent. Me$i"l <or$ %ust "o%-rise o# t!ree Me$i"l
O##i"ers one o# t!e% ein* s-e"ilist. Me$i"l <or$ -ro"ee$in*s %ust re"or$ t!e "se
!istor' n$ t!e e"t nture o# $isilit'. (See 0rt I@).
(#) Anne ;F;22 No%intion #or% $ul' tteste$.
(*) Anne ;G;22List o# #%il' %e%ers n$ $e-en$ent i. e., &i#e/&i+es, "!il$ren,
#t!er, %ot!er, %inor rot!ers n$ un%rrie$/$i+or"e$ sisters. !e list s!oul$ in$i"te n%e,
reltions!i-, *e, %ritl sttus, -ro#ession, %ont!l' in"o%e n$ -resent $$ress.
(!) Anne ;H;229 !oll' $e-en$en"e "erti# i"te (ot!er t!n &i#e n$ !usn$) ' t!e

He$ o# De-rt%ent.
(i) Anne ;I;22En+elo- "ontinin* #our "o-ies o# -!oto*r-!s $ul' tteste$ in res-e"t
o# e"! no%inee or t!e in"-"itte$ e%-lo'ee erin* t!e n%e o# t!e -erson on t!e re+erse
o# t!ree -!otos n$ one on t!e #"e. In "se o# -ur$! oser+in* l$ies, -!oto*r-!s &ill not
e re>uire$.A "erti#i"te t!t t!e' re 0ur$! oser+in* %ust e tt"!e$.
() Anne ;;22Four si*ntures/t!u% i%-ressions on se-rte s!eets (#our on e"!
s!eet) o# e"! no%inee/$e-en$ents/in"-"itte$ e%-lo'ee $ul' tteste$ ' t!e "o%-etent
ut!orit'.
PART III
CERTIFICATE BY TE EAD OF DEPARTMENT
3. Certi#ie$ t!t t!e in#or%tion "ontine$ o+e is "orre"t ""or$in* to our re"or$.
6. Certi#ie$ t!t t!e o+e n%e$ e%-lo'ee is/&s neit!er "ontin*en"' &ork "!r*e$
e%-lo'ee or $e-uttion7s #ro% n' 0ro+in"il Go+ern%ent. (In "se o# $e-uttion7s #ro%
one Fe$erl Go+ern%ent De-rt%ent to not!er, t!e "se &ill e -re#erre$ ' !is -rent
De-rt%ent).
. Certi#ie$ t!t t!e e%-lo'ee $ie$ $urin* t!e "ontinun"e o# !is ser+i"e ($et! "ses onl').
. Certi#ie$ t!t t!e e%-lo'ee $ie$ #ter retire%ent e#ore ttinin* t!e *e o# se+ent' 'ers
($et! #ter retire%ent "ses onl').
. Certi#ie$ t!t t!e o+e "li% !s een -re#erre$ #or t!e #irst ti%e n$ !s not een sent
-re+iousl'.
N. <222 S"ore out &!i"! is not --li"le.

Dte$ 22222222222222222222222 Sel ? Si*nture

He$ o# t!e O##i"e
For&r$ to t!e Assistnt Dire"tor, Re*ionl <or$, Fe$erl E%-lo'ees <ene+olent
n$ Grou- Insurn"e Fun$s, 8r"!i/Isl%$.

Dte$ 22222222222222222222222 Sel ? Si*nture

He$ o# t!e De-rt%ent

PART IV
INVALIDATION CERTIFICATE FEDERAL EMPLOYEES
S!! CSR Ar#i"l! 002 >:?, >!? 00% >a?, >&? H >"? a: 005Q
1. IMPORTANT INSTRUCTIONS
() All "olu%ns %ust e t'-e$.
() All "olu%ns %ust e #ille$. !ose not --li"le %ust e "rosse$.

(") He$ o# t!e De-rt%ent is -ersonll' res-onsile #or ""urte "o%-letion o# t!is
#or%.
($) An in$i+i$ul &ill not e re%o+e$ #ro% ser+i"e until He$ o# t!e De-rt%ent !s
--ro+e$ t!e Me$i"l <or$ -ro"ee$in*s.
(e) Me$i"l <or$ %ust "o%-rise t!ree %e%ers one ein* S-e"ilist.
N%e222222222222222222222222222222222222222222S/o, D/o, 9/o2222222222222222222222222222222222222222222222
Desi*ntion2222222222222222222222222222222222O##i"e22222222222222222222222222222222222222222222222222222222
De-rt%ent22222222222222222222222222222222222222otl Ser+i"e22222222222222222222222222222222222222222222
A*e 0er Stte%ent/$o"u%ents22222222222222222222222-er --ern"e2222222222222222222222222222222222
I$enti#i"tion
Mrks2222222222222222222222222222222222222222222222222222222222222222222222222222222222222222
(Le#t !n$ t!u% i%-ressions/si*ntures $ul' tteste$).
O-inion (A $etile$ stte%ent o# %e$i"l "se n$ o# t!e tret%ent $o-te$ s -er CSR
(). I# ne"essr' tt"! $o"u%ents).

Si*ntures ? Sel o#
Me$i"l S-e"ilist.
6. O-inion o# t!e Me$i"l <or$
In "onse>uen"e o#222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222
9e "onsi$er !i%/!er (n%e) 2222222222222222222222222222222222222222222222222222222222222222222222222222
() o e "o%-letel' n$ -er%nentl' in"-"itte$ #or #urt!er ser+i"e o# n' kin$.

() Co%-letel' n$ -er%nentl' in"-"itte$ #or ser+i"e in t!e De-rt%ent to &!i"!

!e/s!e elon*s.
(") In"-"itte$ #or ser+i"e in t!e --oint%ent &!i"! !e no& !ol$s ut &e re o# t!e
o-inion t!t !e/s!e is (or %' #ter restin* #or222222222222222%ont!s e) #it #or #urt!er
ser+i"e o# less lorious "!r"ter t!n t!t &!i"! !e/s!e !s een $oin*.
($) His/!er $e*ree o# $isilit' 222222222222222222222222222222222222222222222222222222222222222222222
(e) His/!er in"-"it' $oes/$oes not --er to !+e een "use$ **r+te$ or
""elerte$ ' irre*ulr or inte%-erte !its.

Dte$ 222222222222222222222222 0resi$ent 222222222222222222222222222222

(N%e, Si*nture ? Sel)
Me%er22222222222222222222 Me%er222222222222222222222222222222

(N%e, Si*nture ? Sel) (N%e, Si*nture ? Sel)

APPROVEDNOT APPROVED
(For -rtil $isilit' See CSR Arti"le ().I# -erson is likel' to i%-ro+e #ter "ertin
-erio$ !e %' e *i+en lon* le+e $%issile to !i% inste$ o# in+li$in* !i% out o# ser+i"e.

0l"e222222222222222222222222222
Dte$22222222222222222222222222
HEAD OF DE0ARMEN,
(N%e, Si*nture n$ Sel)