{"id":2923,"date":"2025-01-20T12:55:04","date_gmt":"2025-01-20T12:55:04","guid":{"rendered":"https:\/\/departmentaltests.com\/?p=2923"},"modified":"2025-07-21T14:59:59","modified_gmt":"2025-07-21T14:59:59","slug":"chapter-iv-establishments-claims-of-government-servants-and-recoveries-from-them","status":"publish","type":"post","link":"https:\/\/www.schoolpathram.in\/model-test\/chapter-iv-establishments-claims-of-government-servants-and-recoveries-from-them\/","title":{"rendered":"CHAPTER IV; ESTABLISHMENTS, CLAIMS OF GOVERNMENT SERVANTS AND RECOVERIES FROM THEM"},"content":{"rendered":"

CHAPTER IV<\/h1>\n

ESTABLISHMENTS, CLAIMS OF GOVERNMENT SERVANTS AND RECOVERIES FROM THEM<\/h2>\n

(i) INTRODUCTORY<\/h1>\n

Scope of the Chapter<\/h1>\n
\u00a0<\/b><\/div>\n
67. \u00a0The scales of pay for the various services and posts under the Government are generally fixed by the statutory rules governing the conditions of service relating to those services or posts respectively. The scale of pay for a post which has not been included in any service is generally fixed by a contract made with the person appointed to the post or by an executive order issued by the competent authority which creates the post. The salaries of certain posts are, however, specially fixed either by the Constitution of India and the orders and directions issued under it or by an Act of the Kerala Legislature.<\/div>\n
<\/div>\n
The Kerala Service Rules contain the general rules which govern the pay, increments, additional pay, allowances including travelling allowances and leave salary of Government servants, subject to any special provisions contained in any order of appointment to a post under a contract or in the respective Service Rules.\u00a0The forms in which bills for drawing the pay and other emoluments due to Government servants should be prepared, the persons who should sign and present them at the treasury and the duties of Treasury Officers in regard to such bills are prescribed in the rules in Part V of the Kerala Treasury Code. This chapter contains the financial rules relating to the creation of additional posts or establishments, the claims of Government servants, the recoveries to be made from pay and allowances and other cognate matters.<\/div>\n
\n

Powers of Government to Create and Abolish Posts<\/h2>\n

(Article. 68)\u00a0<\/strong>\u00a0<\/strong><\/p>\n

68. \u00a0The Government\u00a0have power to create or abolish any post in connection with the affairs of the State except those posts coming under an\u00a0\u2018All India Service\u2019.<\/b><\/div>\n
\u00a0<\/b><\/div>\n
Under Article 312 (I) of the Constitution of India read with Section 3 of the all India Services Act, 1951 (No. LXI of 1951)\u00a0the power to make rules to regulate the recruitment and the conditions of service of persons appointed to an \u2018All India Service\u2019 rests with the\u00a0Central Government.<\/b><\/div>\n
\n
The number and character of posts included in an \u2018All India Service\u2019 are determined by the Central Government in consultation with the States and are filled by persons appointed by the Central Government. Any alteration in the number or character of such posts can also be made only by the Central Government.<\/div>\n
The Govt. have the power to create or abolish any post in connection with the affairs of the state except All India Service as per ….. of Kerala Financial Code Vol.1<\/b><\/div>\n
\n

(ii) ESTABLISHMENT<\/b><\/h2>\n
\n

\u00a0Powers of Subordinate Authority to Sanction
\nAdditional Establishments<\/h2>\n
\u00a0<\/b><\/div>\n<\/div>\n
69. (a) No authority subordinate to the Government may sanction the creation of any additional establishment, permanent or temporary except to the extent and subject to the conditions mentioned in the\u00a0Book of Financial Powers<\/b>.\u00a0The delegation specified there are subject to the General conditions\u00ac<\/div>\n
\n

(1) \u00a0that either a sufficient specific appropriation for the expenditure involved already exists or provision can be made for it by reappropriation by the sanctioning authority under its own powers without reference to the Government, and<\/p>\n

(2) \u00a0that the provisions of the Kerala Service Rules are observed in fixing the pay of the persons appointed to hold the posts created under the delegated powers.<\/p>\n

(b) An order sanctioning a temporary establishment should invariably specify the period for which it is sanctioned. It should also specify the date from which the sanction for a temporary establishment will take effect.\u00a0If no date is specified, the sanction will take effect from the date of actual employment of the staff or of the Head of the staff.\u00a0<\/strong>
\n
\n<\/strong><\/p>\n

Supernumerary<\/p>\n

\n
(Article. 69(c))\u00a0<\/b><\/div>\n
\u00a0<\/b><\/div>\n<\/div>\n
(c)When a person is appointed substantively to a post in a class or grade of appointments in\u00a0an establishment over and above its sanctioned strength<\/b>\u00a0without at the same time increasing the sanctioned number of posts in the class or grade, the officer so appointed is termed a\u00a0\u2018Supernumerary\u2019<\/b>\u00a0in that class or grade.<\/div>\n
<\/div>\n
Such an appointment may be sanctioned by the Government, when owing to reduction in an establishment or for any other reasons, they consider it necessary to retain the services of an officer without adding to the permanent strength of the establishment.<\/div>\n
\n
When such an appointment is sanctioned, it shall be the duty of the\u00a0Head of the Department\u00a0or office to absorb in the first vacancy, permanent or acting, that occurs in the class or grade after the appointment of the supernumerary and no vacancy occurring in that class or grade shall be filled up until all the existing supernumerary officers are absorbed.<\/div>\n
<\/div>\n
Supernumeraries should not be shown as belonging to a separate class by themselves, but should be shown as a belonging to the particular class or grade to which each of them belongs, along with the other incumbents, constituting that class or grade.<\/div>\n
\n
Note:\u2013 For the purpose of this rule, all the non-gazetted ministerial officers of an office or establishment shall be treated as belonging to a single class and similarly all the last grade Government servants.<\/div>\n
<\/div>\n
<\/div>\n
\u00a0In making appointments of \u2018supernumeraries\u2019 the following principles should be generally followed:\u00ac<\/div>\n
<\/div>\n
(i)\u00a0A supernumerary post\u00a0<\/b>is normally created to accommodate the lien of an Officer, who in the opinion of the authority competent to create such a post is entitled to hold a lien against a regular permanent post but who, due to non-availability of a\u00a0regular permanent post, cannot have his lien against such a post.<\/b><\/div>\n
\n
\n

(ii) It is normally a shadow post i.e., no duties are attached to such a post. The officer, whose lien is maintained against such a post, generally performs duties in some other vacant temporary or permanent post.<\/strong><\/p>\n

(iii)<\/strong>\u00a0It can be created only if another vacant permanent or temporary post is available to provide work for the person whose lien is retained by the creation of the supernumerary post. In other words, it should not be created in circumstances which, at the time of the creation of the post or thereafter, would lead to an excess of the working strength.<\/p>\n

(iv)<\/strong>\u00a0It is always a permanent post<\/strong>. Since, however, it is a post created for accommodating a permanent officer till he is absorbed in a regular permanent posts, it should not be created for an indefinite period as other permanent posts are, but should normally be created, for a definite and fixed period sufficient for the purpose in view.<\/p>\n

(v)<\/b>\u00a0It is personal to the officer for whom it is created and no other officer can be appointed against such a post.\u00a0It stands abolished as soon as<\/b>\u00a0the officer for whom it was created vacates it on account of retirement or confirmation in another regular permanent post or for any other reason. In other words, no officiating arrangements can be made against such a post. Since a supernumerary post is not a working post, the number of working posts in a cadre will continue to be regulated in a manner that, if a permanent incumbent of one of the regular posts returns to the cadre and all the posts are manned one of the officers of the cadre will have to make room for him. He should not be shown against a supernumerary post.<\/p>\n

(vi) No extra financial commitment is involved in the creation of such posts in the shape of increased pay and allowances, pensionary benefits, etc..<\/p>\n

(vii) \u00a0Heads of Departments should maintain a record of the supernumerary posts, the particulars of the individuals who hold liens against them and the progressive abolition of such posts as and when the holders of the posts retire or are absorbed in regular permanent posts for the purpose of verification of service for pension.\u00a0<\/b><\/div>\n
Additions to Establishment or increase<\/p>\n

in the Emoluments of Existing Posts<\/h2>\n
    \n
  1. 70<\/strong>. The Head of the Department or other authority concerned should scrutinise with the greatest care every proposal for an addition to an establishment, whether permanent or temporary, or for an increase in the emoluments of an existing post. He should examine, the financial implications thoroughly and should not submit the proposal to the Government unless he is satisfied that it is essential.<\/li>\n<\/ol>\n

    In connection with every proposal for alteration in an establishment, it should be considered whether a claim for pension will arise in consequence of the proposed alteration, and a certificate should be furnished that this has been done.<\/p>\n<\/div>\n

    PRINCIPLES TO BE OBSERVED\u00a0 IN PUTTING\u00a0 UP
    \nA PROPOSAL FOR ADDITIONS OR ALTERATIONS
    \nIN THE ESTABLISHMENT\u00a0 OF AN\u00a0 OFFICE<\/h2>\n
      \n
    1. Scales of pay for New Posts\u00a0<\/strong><\/li>\n<\/ol>\n
        \n
      1. 71<\/strong>. The scale of pay proposed for a new post, whether temporary or permanent, should be the time-scale as that already in force for posts of the same class or category except when a different time-scale has been fixed for temporary posts in a particular department or when temporary posts in a particular department are generally sanctioned on the minima of the scales of the corresponding permanent posts.When the new post to be created will form an addition to a cadre which is divided into grades, the pay of the post should ordinarily be that of the lowest grade ; if a higher rate of pay is proposed, the special reasons for proposing the higher rate should in variably be stated. If there is no post in existence similar to the one proposed, the following principles should be observed in proposing a rate of pay for the new posts:\u2014<\/li>\n<\/ol>\n

        (i)\u00a0 if the post is to be filled by a person not already in Government service, the pay proposed should be the minimum necessary to secure the service of a person capable of discharging efficiently the duties of the post;<\/p>\n

        (ii) \u00a0if the post is to be filled by a person, who is already a Government servant, the pay proposed should be appropriate with reference to the nature and responsibility of the work to be done and the existing pay of Government servants whose status is such that they are considered likely to be suitable for selection for the post.<\/p>\n

        \n
        B. Details to be furnished with Establishment Proposals<\/div>\n<\/div>\n
        <\/div>\n
        (a) \u00a0Every proposal to add to or to make a change in an existing establishment should be explained fully in the communication addressed to the authority competent to sanction the proposal.<\/div>\n
        <\/div>\n
        The following information should invariably be furnished therein:\u2014<\/b><\/div>\n
        \n
        \u00a0(i)the reasons for considering the addition or the change proposed to be necessary;<\/div>\n
        (ii)the present cost either of the section or sections affected (See Article 74 below) or of the total establishment as the circumstances may require;<\/div>\n
        (iii)the corresponding cost after revision;<\/div>\n
        (iv) the extra cost involved ;<\/div>\n
        \u00a0(v)the number and date of the latest order. Sanctioning and addition to or a change in the existing establishment ;<\/div>\n
        \u00a0(vi)the increase or decrease in cost against each post or class or category of posts affected;<\/div>\n
        (vii) in the case of a temporary establishment the period for which it is proposed that it should continue ;<\/div>\n
        (viii)when the pay of any post, existing or proposed, rises from a minimum to a maximum by periodical increments the average monthly cost based on the formula laid down in the Kerala Service Rules; and<\/div>\n
        (ix)the details of the number and pay of the posts, if any, which it is proposed to add to the establishment and of the number and pay of the posts, if any, of which it is proposed to change the conditions.<\/div>\n<\/blockquote>\n
        Note 1:\u2013 Government servants borne on a State cadre, e.g., Investigators in the Department of Statistics and the Clerks and Sub Registrars of the Registration Department, constitute separate establishments by themselves, and whenever any increase or decrease of their establishments is proposed the proposal should be for that class of officers only and for the whole State without the specification of any other class of establishment in any particular district. The same procedure should be followed in regard to Gazetted Officers.Note 2 :\u2013 In determining the extra cost, allowances whether fixed or variable should be included. The estimated extra cost due to variable allowances cannot be exact but it should be as accurate as possible.<\/p>\n

        (b)\u00a0 When a scheme involves any alteration of the number of character of posts relating to the All India Services and consequently the sanction of the President is necessary for a part of the scheme, the proposal submitted to the Central Government should contain full details of such items and of any other part of the schemes so connected with them. Unless it is explained, it will be difficult for the Central Government to decide whether to accord their sanction or not. Details of the remaining parts of the scheme need not be furnished.<\/p>\n

        Variation in Sanctioned Pay of a Post<\/h2>\n

        Article.72<\/p>\n

          \n
        1. The Head of a Department or Office is not at liberty to re-adjust the pay of a Government servant by giving one person more and another less than the sanctioned pay of his post. But in the case of departments or establishments divided into classes or grades an excess appointment made in a lower class or grade against vacancy left unfilled in a higher class or grade is permissible, provided the duties of the appointment in respect of which such arrangements are made are the same or similar. The liberty\u00a0 must not be used however for the purpose of increasing the numerical strength of an office, and for each vacancy in a higher class or grade, only one extra appointment in a lower class or grade is admissible.<\/li>\n<\/ol>\n

          Note:\u2013 This rule is applicable to ministerial establishment also.<\/p>\n<\/div>\n

          Special Rules Regarding Temporary Establishments<\/p>\n

          (Article. 73)<\/p>\n

          73. \u00a0The following additional rules should be observed as regards temporary establishments:\u00ac<\/div>\n
          <\/div>\n
          \n
          (i)\u00a0 When pay in excess of the rate of the lowest appointment or grade in the establishment to which the extra appointment is added, is sanctioned, the special rate thus sanctioned shall be drawn by the person who actually does the work for which the temporary addition is made to the establishment and by no one else.<\/div>\n<\/blockquote>\n
          \n
          <\/div>\n<\/blockquote>\n
          \n
          (ii) If the officer holding a permanent appointment is deputed to hold such a temporary post, his emoluments shall be regulated under the Service Rules.<\/div>\n<\/blockquote>\n
          <\/div>\n
          \n
          (iii) The sanction to a temporary appointment or establishment should specify the period for which it is sanctioned. In cases where this is not feasible, the sanction has to be renewed every six months. The term for which an appointment or establishment is sanctioned should not be spread over several broken periods.\u00a0<\/b><\/div>\n<\/blockquote>\n
          <\/div>\n
          \n

          (iv) No temporary establishment should be continued in anticipation of sanction. Should there be a need for renewal of sanction, application should be submitted so as to reach Government sufficiently early to enable them to pass orders before the sanctioned period expires. Officers who did not dispense with the temporary establishments on the dates on which the sanction expires will render themselves personally liable for the expenditure involved.<\/p>\n

          Distribution of Non-Gazetted Establishments in to Sections<\/h2>\n
            \n
          1. For the purposes of auditand the preparation of pay bills, the Accountant General divides a non-gazetted establishment, when necessary, into sections in consultation with the Head of the Department or of the office on the following\u00a0principles:<\/strong>\u00ac<\/li>\n<\/ol>\n

            (a)The division should be uniform throughout the State for the same classes of establishments.<\/p>\n

            (b)Ordinarily an office or establishment containing not more than 12 clerks should form a single Section; larger offices will comprise two or more.<\/p>\n

            (c)The distribution in the latter case should follow the actual working arrangements of the office, e.g., the Government Press establishment is divided into General, Reading, Machine, Binding, etc. Sections. Sometimes, for the sake of convenience, the Sections are numbered in numerical order as Section No. 1, Section No. 2, Section No. 3, etc.<\/p>\n

            (d)In large offices where members of the ministerial services are arranged by classes and grades such as Superintendent, Upper Division Clerk and Lower Division Clerk, each class or grade may form a separate Section.<\/p>\n

            (e)Petty and numerous establishments are often best distributed according to the taluks, e.g., the pay of all Village staff in one taluk may be drawn in one bill.<\/p>\n

            (f)Clerks, Teachers, etc., should not except in small establishments be combined with Last Grade Government Servants. The latter should, when their number is not very small form a separate Section or Sections.<\/p>\n

            Note 1:\u2013 Parts of an establishment under the same Head of an Office which are charged for under different Major Heads should be treated as separate establishments.<\/p>\n

            Note 2:\u2013 The Accountant General\u00a0 issues from time to time a list of the Sections fixed by him for each office and the entries in pay bills, absentee statements and other similar documents should be made in accordance with the Sections so prescribed.<\/p>\n

            Claims of Government Servants –<\/p>\n

            Due date for Payment of Pay, Allowances, etc.<\/h2>\n

            Article. 75<\/p>\n

            *75.(a)\u00a0 Pay, leave salary, and other monthly\u00a0recurring payments<\/strong>\u00a0become due for payment only on the expiry of the month to which they relate, and except where otherwise provided in clauses (b) to (d) below, should not be paid before the first working day of the next month.<\/p>\n<\/div>\n

            (b)(i)\u00a0The salary of Government employees,\u00a0including full time and part-time contingent employees and work establishment staff for a month will be\u00a0disbursed\u00a0during\u00a0the first three working days\u00a0of the succeeding month\u00a0according to the schedule given below<\/strong>. *** \u201cProvided that Government may, by order, postpone the disbursement of salaries in respect of the months of February and March, 2002, to any date of the succeeding months, as may be specified therein.\u201d<\/p>\n

            SCHEDULE\u00a0<\/strong><\/p>\n

            PART A<\/p>\n<\/div>\n

             <\/p>\n

            \n
            \n
            \n

            \u00a0List of Departments, the bills\/cheques relating to which are encashable on the first \u2020working day of a month<\/p>\n

            1\u00a0Land Revenue<\/p>\n

            2State Excise<\/p>\n

            3Vehicle Tax<\/p>\n

            4.Sales Tax and Agricultural Income Tax<\/p>\n

            5.Other Taxes and Duties – Chief Electrical Inspectorate<\/p>\n

            6.Stamps<\/p>\n

            7.Registration<\/p>\n

            8.State Legislature<\/p>\n

            9.Elections<\/p>\n

            10.General Administration – (Governor\u2019s Secretariat, Council of Ministers, Government Secretariat and attached offices, Public Service Commission, Board of Revenue, District Administration Collectorates and Revenue Divisional Offices and Taluk Offices, Department of Treasuries, Local Fund Audit Department, etc. )<\/p>\n

            11.Administration of Justice<\/p>\n

            12.Jails<\/p>\n

            13.Police and Fire Service<\/p>\n

            14.Stationery and Printing<\/p>\n

            15.Insurance, National Savings and Hindu Religious and Charitable Endowments<\/p>\n

            All Cheque-drawing departments -(Public Works Department, Public Health Engineering Department, National Highways, Forest Department, etc.)<\/p>\n

              \n
            1. \u00a0 Harijan Welfare<\/li>\n
            2. Municipalities<\/li>\n
            3. State Water Transport.<\/li>\n<\/ol>\n

              \u2020Substitution C.S.No.3\/85 [G.O.(P) No. 449\/85\/Fin., Dated 6\/8\/1985]\u00a0<\/em>
              \n
              \n<\/em><\/p>\n

              @ Note:-The pay bills of non Gazetted establishment of the \u201cAdministrative Secretariat\u201d # and Legislature Secretariat in the Government Secretariat except for the month of March, will be encashed two days prior to the Pay day prescribed in the above Schedule.<\/p>\n<\/div>\n

              \n

              PART B<\/h1>\n

              \u00a0List of Departments, the bills\/cheques relating to which are encashable on the\u00a0*second working day of a month\u00a0<\/strong><\/p>\n

              1 Education\u00a0<\/strong>(University Education, Technical Education, General Education including private colleges and aided schools and private polytechnics)<\/p>\n

              2 .Medical and Public Health including Family Welfare.<\/p>\n

              PART C<\/h1>\n

              List of Departments,
              \n<\/strong>the bills\/cheques relating to which are encashable on the<\/strong><\/h2>\n

              \u00a0 \u00a0 third working day of a month\u00a0 \u00a0\u00a0<\/strong><\/h3>\n
                \n
              1. \u00a0 Agriculture<\/strong><\/li>\n
              2. \u00a0 Fisheries<\/strong><\/li>\n
              3. \u00a0 Animal Husbandry<\/strong><\/li>\n
              4. \u00a0 Co-operation\u00a0<\/strong><\/li>\n<\/ol>\n

                \u00a0 Industries\u00a0<\/strong><\/p>\n

                  \n
                1. \u00a0 Scientific Departments\u00a0<\/strong><\/li>\n
                2. \u00a0Community Development Projects, National Extension Service and Local Development\u00a0\u00a0 \u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0 \u00a0Works\u00a0<\/strong><\/li>\n
                3. \u00a0 Labour and Employment\u00a0<\/strong><\/li>\n
                4. \u00a0 Rural development\u00a0<\/strong><\/li>\n
                5. Statistics\u00a0<\/strong><\/li>\n
                6. \u00a0Ports and Pilotage\u00a0<\/strong><\/li>\n
                7. Civil Supplies Department\u00a0<\/strong><\/li>\n
                8. Diary Development Department\u00a0<\/strong><\/li>\n
                9. All other Departments not specified in parts \u2018A\u2019 and \u2018B\u2019\u00a0<\/strong><\/li>\n<\/ol>\n

                  *Note:\u2013\u00a0<\/strong><\/p>\n

                  The date of presentation of the Pay Bills\/Cheques at the treasury shall be three working days prior to the date specified in the above schedule for each department.<\/p>\n

                  !(b) (ii)<\/strong>\u00a0In the case of pensioners, the pension due for a month will be disbursed during the three working days succeeding the three days fixed for payment of salary to Government employees. But at the pension payment Sub Treasury , Trivandrum, Pension will be disbursed from the first working day of the month.<\/p>\n

                  *(c)\u00a0The payment due for a part of a month should ordinarily be made at once without waiting till the end of the month in the following circumstances:\u2014<\/p>\n

                  (i) \u00a0When a Government servant proceeds out of India on deputation, leave or vacation;<\/p>\n

                  (ii)\u00a0 **When a Government servant is transferred, the transfer involving change of drawing and disbursing officer;<\/p>\n

                  (iii) \u00a0When a Government servant is promoted from a non-gazetted to a gazetted post or reverted from a gazetted to non-gazetted post in circumstances involving a transfer from one office to another;(iv) When a Government servant finally quits the service of the Government or is transferred to foreign service;<\/p>\n

                  (v) When an officer without a substantive appointment holding a temporary post is relieved of his duties in the temporary post;<\/p>\n

                  (vi) \u00a0When a portion of the civil pension is commuted, in which case the amount of the unreduced pension due upto the day preceding that on which the commutation takes effect should be paid along with the commuted value of the portion commuted.<\/p>\n

                  Note:\u2013\u00a0<\/strong><\/p>\n

                  When it is permissible for a Government servant to draw his emoluments upto the date of transfer under sub-clause. (ii) of clause (d) of this article, but he does not do so, he may draw his emoluments for the whole month together but the allocation of the charge between the old and the new appointments should always be clearly specified in the bills.<\/p>\n

                  The payment due for a part of a month should ordinarily be made <\/strong>at once without waiting till the end of the month, when a Government servant.\u00a0<\/strong><\/p>\n

                  (A)Proceeds out of India on deputation , leave or vacation<\/p>\n

                  (B) Proceeds on leave on medical certificate<\/p>\n

                  (C) Proceeds on half pay leave<\/p>\n

                  (D) Is absent for the rest of the month<\/p>\n

                  Correct Answer:-Option-(A)Proceeds out of India on deputation , leave or vacation\u00a0<\/strong><\/p>\n

                  Article. 75(d)\u00a0<\/strong><\/p>\n

                  (d)\u00a0<\/strong>\u00a0A month\u2019s leave salary<\/strong>\u00a0(as defined in Rule 12 K.S. R s.) will be paid in advance to Government employees proceeding on leave subject to the following conditions:\u2013<\/p>\n

                  1. <\/strong>\u00a0<\/strong>No advance may be granted when the leave taken is for\u00a0less than a month \/30 days.<\/strong>
                  \n<\/span><\/p>\n

                    \n
                  1. The amount of the advance should be restricted to the net amount of leave salary for the first month of leave that is clearly admissible to the Government employee after deduction on account of Income-tax, Provident Fund, House Rent, repayment of advances, etc., so that there is no financial risk involved.<\/li>\n<\/ol>\n

                    The advance should be adjusted in full in the leave salary bill in respect of the leave availed of. In cases where the advances cannot be so adjusted in full, the balance will be recovered from the next payment of pay or\/and leave salary.\u00a0<\/strong>Q.Leave Salary Advance equal to one month net emoluments has been sanctioned to a Non-Gazetted Officer, who entered on earned leave for 45 days, the advance will be recovered :\u00a0<\/strong><\/p>\n

                     <\/p>\n<\/div>\n<\/div>\n

                    \n
                    4.\u00a0 <\/b>The advance may be sanctioned by the Head of the Office or by any other subordinate officer to whom the power may be specially delegated, both in the case of gazetted and non-gazetted officers.<\/div>\n
                    5.\u00a0 <\/b>Officers who are Heads of Offices may sanction the advance to themselves.<\/div>\n
                    \n
                    \n
                    6.\u00a0 <\/b>The advances in respect of temporary Government servants will be sanctioned subject to the furnishing by them of the surety of a permanent Government Servant.<\/div>\n
                    7.\u00a0<\/b> The amount of advance will be debited to the Head of Account to which the pay etc., of the Government Servant is debited and the adjustment of the advance will be watched through objection book by the Accounts Officer concerned.<\/div>\n
                    8. <\/b>The advances under these orders shall be sanctioned in whole rupees.<\/div>\n<\/div>\n
                    \u00a0<\/i><\/div>\n

                    \u00a0 Signing and Presentation of Pay Bills<\/h2>\n
                    (Article. 76)<\/div>\n
                    *76.(<\/b>a)<\/b>\u00a0Drawing Officers\u00a0should sign pay bills only on a date reasonably in advance of the date of presentation at the treasury, so that supplemental adjustments on account of subsequent changes could be minimized.<\/div>\n
                    \n
                    (<\/b>b)\u00a0<\/b>Bills\/cheques relating to pay and allowances should be presented at the treasury three working days in advance of the day fixed for their encashment in Article 75 (b) (i). Bills\/cheques presented otherwise than in accordance with this schedule will be encashed only after the expiry of the month.<\/div>\n
                    Note:\u2014<\/strong>If a claim included in a bill, relating to the last few days of a month, is found\/rendered inadmissible after the bill has been presented at the treasury,\u00a0the excess payment on this account should be recovered by short-drawal in the bill of the succeeding month.<\/p>\n

                    (c)\u00a0<\/strong> Pensioners drawing a monthly pension of not less than ` 200, who have been allowed the facility of encashing their pension bills through the Treasury Savings Bank, should present their bills on the last two working days of the month, so that these could be scrutinised and credit afforded to their accounts on the first working day of the succeeding month.<\/p>\n

                    Drawal of Pay above an Efficiency Bar\u00a0<\/strong><\/h2>\n
                      \n
                    1. 77. When a Government servant\u2019s pay is determined by a time scale with an efficiency bar at a certain stage, he cannot draw pay at a rate above that stage, until the authority competent to permit him to pass the bar has signed a declaration to the effect that his character and efficiency are such that he is fit to pass it. Sanctioning authorities should not treat this declaration as a mere matter of form and should sign it only when satisfied after a careful scrutiny of the relevant facts and information that the Government Servant concerned is really fit to pass the bar.<\/li>\n<\/ol>\n

                      Drawal of an Increment in Pay<\/h2>\n
                        \n
                      1. The drawing officerwill draw the increments of Non-gazetted Government Servants as and when they fall due after making a note in red ink against the relevant claim in the pay bill, \u201cIncrement raising pay to `…………………… with effect from…………………………………….authorised and noted in the Service Book\u201d.<\/li>\n<\/ol>\n

                        A \u2018Register of Increments\u2019 will be maintained by the drawing officer, in Form 9 A in which the authorisation of increments will be recorded by him with corresponding entries in the Service Book.<\/p>\n

                        The service reckoning for increment of each Government Servant should be reviewed every time an increment accrues and in cases where it is specifically withheld\/where an efficiency bar operates\/where the passing of departmental examination or satisfactory completion of probation is involved\/ where broken periods of service is to be reckoned, it should be granted only under the sanction of competent authority. The number and date of sanction should be noted in the Service Book\/Register of increments in all such cases specifying that the officers concerned have passed the departmental examination, completed the period of probation satisfactorily are fit to cross the efficiency bar, etc., for earning the increments. A copy of the order should be attached to the pay bill in each case.Note:\u2013<\/p>\n

                        In the case of non gazetted executive officers, the officer who draws and disburses their pay and in cases – where the bills require countersignature of a superior official, the officer who countersigns for recording the necessary entries in the bills and the Service Books.<\/p>\n<\/div>\n

                        79. The Audit Officer\u00a0authorise payment of increments to gazetted officers as they fall due,<\/b>\u00a0in the absence of instructions to the contrary from the authorities competent to withhold increments after ensuring that the officers concerned have passed the departmental examination and completed the period of probation satisfactorily if such conditions have been prescribed for such departments for the purpose of earning increments\u2014 See also relevant provisions in the Service Rules.<\/div>\n
                        \n

                        Pay due in India to Persons not in India<\/b><\/h2>\n
                        \u00a0<\/b><\/div>\n
                        80. \u00a0When any pay is due in India to a Government Officer who is absent from India,\u00a0he should make his own arrangements to receive it in India.\u00a0<\/b><\/div>\n
                        \n

                        Reports of Transfer of charge of
                        \n<\/strong>\u00a0Gazetted Government Officers<\/strong><\/h2>\n

                        Article. 81(a)<\/p>\n

                          \n
                        1. (a) Every transfer of charge of a Gazetted Officer should be reported by\u00a0the concerned officer<\/strong>by post\u00a0\u00a0on the same day<\/strong><\/em>\u00a0to the Accountant General<\/strong>\u00a0 and by the controlling officer to any other authority duly specified for this purpose in the relevant departmental code or Manual or elsewhere in\u00a0Form 7.\u00a0<\/strong><\/li>\n<\/ol>\n

                          As a general rule, the reports of the transfer of charge should be signed both by the relieved and relieving officers. District Officers and the Heads of the Departments\u00a0<\/strong>should also send copies of their reports to the Chief Secretary to Government\u00a0on the same day.<\/strong>\u00a0An acknowledgement of the permanent advance in\u00a0Form 8<\/strong>\u00a0should also be sent by the relieving officer on the same day, to the Accountant General . A copy of the report of the transfer of charge should be sent simultaneously to\u00a0the Treasury Officers<\/strong>\u00a0concerned and the copies of the report sent to the Accountant General\u00a0 and the Head of the Department or other authority specified in the departmental Code or Manual should contain an endorsement to this effect.<\/div>\n

                          \n
                          Note 1:\u2013 If the charge reports are jointly signed by the relieved and relieving officers countersignature by a superior authority\u00a0is not necessary.<\/b><\/div>\n
                          \n
                          <\/div>\n<\/div>\n
                          Note 2:\u2013\u00a0<\/b><\/div>\n<\/div>\n
                          \n
                          \n
                          In cases where the charge reports cannot be signed conjointly by the relieved and the relieving officers due to administrative difficulties the countersignature of the superior authority should be incorporated in the charge reports before they are communicated to Audit.\u00a0The Heads of Offices\u00a0<\/b>will be the authority competent to countersign the charge reports of the Gazetted Officers working under them. The charge reports of Heads of Offices will be countersigned by their\u00a0immediate Gazetted Superior Officers.\u00a0<\/b><\/div>\n<\/div>\n<\/blockquote>\n
                          \n
                          <\/div>\n
                          Exception:\u2013\u00a0<\/b><\/div>\n<\/div>\n
                          \n
                          \n
                          The charge reports of Heads of the Departments listed in Appendix II,<\/b>\u00a0Kerala Service Rules and of District Collectors do not require counter signature. Counter signature by the superior authority is not required in the following cases also:\u2013<\/div>\n<\/div>\n<\/blockquote>\n
                          \n
                          <\/div>\n
                          (i)\u00a0<\/b> Where a Gazetted Officer assumes charges of a newly created post or vacant post or relinguishes charge of a post which has been abolished\u00a0and<\/div>\n
                          \n
                          <\/div>\n
                          (ii) <\/b>\u00a0Where a Gazetted Officer vacates a post for a short period and no formal appointment or officiating arrangement is made in his place.<\/div>\n
                          <\/div>\n<\/div>\n
                          \n

                          to whom he<\/strong><\/p>\n

                          had handed over charge<\/strong><\/p>\n

                          Note 3:\u2013 ! When the Reports of Transfer of charges are signed conjointly by the relieving and relieved officers, each of them should forward separate copy of Report of Transfer of charge to the Accountant General (A&E) with the duly filled up covering letter on the facing page of the reports of Transfer of Charge.<\/p><\/div>\n

                          (b) \u00a0Whenever the transfer of a divisional, sub-divisional or other executive charge in Public Works Department is prolonged so that two\u00a0 Government Officers become entitled to draw pay and allowances simultaneously for the same appointment, the Superintending Engineer should inform the Accountant General whether the time taken for the transfer of charge is reasonable, and whether the relieving officer should be treated as having been on duty for the full period. If the Superintending Engineer considers that the time taken in making over and receiving charge in a particular case was excessive, the relieving officer should be treated as if he had been on joining time or on leave as the case may be for so much of the time as is held to be in excess of the time reasonably necessary.<\/p>\n

                          (c) \u00a0Every officer who is responsible for the adjustment of advances, and who is transferred to another office before fully accounting for the amounts outstanding against him should leave for the information and guidance of his successor a memorandum clearly explaining the state of accounts of each item of advance and noting the action to be taken for adjusting the outstanding amounts within the time allowed by the sanctioning authority. If he does not do so, his responsibility will not cease and his successor may not be held responsible in respect of the items not brought to the latter\u2019s notice.<\/p>\n

                          A statement of unadjusted advances and un remedied objections should be given by the relieved to the relieving officer in the prescribed forms and a copy of the same attached to the charge report submitted to the Accountant General.<\/p>\n

                          (d)\u00a0<\/strong> In cases in which the transfer of charge involves assumption of responsibility for cash, stores, etc., the following instructions should be observed:\u2014(i) \u00a0The cash book or imprest account or the permanent advance should be closed on the date of transfer and a note recorded in it over the signature of both the relieved and relieving officers, showing the cash and imprest or permanent advance balances, and the number of unused cheques, if any, made over and received in transfer by them respectively.<\/p>\n

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

                          (iii) \u00a0In the case of any sudden casuality occurring or any emergent necessity arising for an officer to quit his charge, the next senior officer of the department present will take charge. When the person who takes charge is not a Gazetted Officer, he must at once report the circumstances to his nearest departmental superior and obtain orders as to the cash in hand, if any.<\/p>\n

                          Specimen Signatures required by the Accountant General<\/h3>\n

                          Article. 82\u00a0<\/strong><\/p>\n

                            \n
                          1. Two specimen signatures of every Gazetted Officer<\/strong>who desires to draw his leave salary or other allowances in another State should be forwarded to the Accountant General along with the report of transfer of charge for despatch to the Accountant General\u00a0 within whose jurisdiction the payments are to be made so that the\u00a0signatures on the bills may be verified.\u00a0<\/strong><\/li>\n<\/ol>\n

                            \u00a0 \u00a0Pay, etc., due to a Deceased Government Servant<\/h2>\n

                            (Article. 83)<\/strong><\/p>\n

                              \n
                            1. (a)\u00a0 Pay, leave salary and other emoluments can be drawn for the day of a Government servant\u2019s death;the hour at which the death takes place does not affect the claim.\u00a0<\/strong><\/li>\n<\/ol>\n

                              (b)Pay, etc., due to and claimed on behalf of a deceased\u00a0 Government servant may be paid without the production of the usual legal authority:\u2014(i) \u00a0if the gross amount of the claim does not exceed [\u20b95,000] under orders of the Head of the Office, in which the Government servant was employed at the time of his death provided that the Head of the Office is otherwise satisfied about the right and title of the claimant; and<\/p>\n

                              (ii) \u00a0if the gross amount of the claim exceeds [* \u20b95,000] under orders of the Government on execution of\u00a0an indemnity bond (Form 9)<\/strong>\u00a0duly stamped for the gross amount due for payment, with such sureties as may be deemed necessary :<\/p>\n

                              Provided that the authority mentioned in sub-clause (i) above may, subject to the condition prescribed in that sub-clause, make anticipatory payment of an amount not exceeding \u20b9 2,500.<\/p>\n

                              The sureties proposed for the purpose of joining in any such bond should not be accepted unless satisfactory proof is given of their financial stability to meet the obligation to be undertaken.<\/p>\n

                              If there is any doubt as to the claimants\u2019 legal right to the amount, payment should be made only to the person who produces legal authority.<\/p>\n

                              Note 1:\u2013 Normally there should be two sureties both of known financial ability, unless the gross amount of the claim is less than * ` 7,500 in which case the authority accepting the indemnity bond in Form No 9 for and on behalf of the Governor should decide, on the merits of each case, whether to accept only one surety instead of two.<\/p>\n

                              Note 2:\u2013 The claimant as well as the sureties executing the indemnity bond should have attained majority so that the bond may have legal effect or force.<\/p>\n

                              *Substitution C.S.No.5\/78 [G.O.(P) No. 607\/78\/Fin., Dated 07\/08\/1978]<\/p>\n

                              Note 3:\u2013 The Death-cum-retirement gratuity and the arrears of pension due to a deceased Government servant or a deceased pensioner, as the case may be, will be payable in accordance with the provisions contained in Rules 114, 115 and 139 of Part III of the Kerala Service Rules.<\/p>\n

                              Pay due to a Government Servant
                              \nwhose whereabouts are unknown<\/h3>\n

                              84.Pay, etc., due to a Government servant whose whereabouts are unknown should not be paid till a presumption of his death is shown to be justified under Section 108 of the Indian Evidence Act, 1872 (India Act I of 1872). Action may then be taken as described in article 83 (b) on the assumption that he is dead if anyone claims the undisbursed pay, etc., in the capacity of legal heir of the Government servant.<\/p>\n

                              (iii) TRAVELLING ALLOWANCE\u00a0 BILLS\u00a0<\/strong><\/h2>\n

                              \u0d1f\u0d4d\u0d30\u0d3e<\/strong>\u0d35\u0d32\u0d3f\u0d02\u0d17\u0d4d \u0d05\u0d32\u0d35\u0d28\u0d4d\u200d\u0d38\u0d4d \u0d0e\u0d28\u0d4d\u0d28 \u0d08 \u0d2d\u0d3e\u0d17\u0d02\u00a0<\/strong>\u0d35\u0d33\u0d30\u0d46 \u0d2a\u0d4d\u0d30\u0d27\u0d3e\u0d28\u0d2a\u0d4d\u0d2a\u0d46\u0d1f\u0d4d\u0d1f\u0d24\u0d3e. \u0d13\u0d30\u0d4b \u0d2a\u0d30\u0d40\u0d15\u0d4d\u0d37\u0d2f\u0d4d\u0d15\u0d4d\u0d15\u0d41\u0d02 \u0d12\u0d28\u0d4d\u0d28\u0d4b \u0d30\u0d23\u0d4d\u0d1f\u0d4b \u0d1a\u0d4b\u0d26\u0d4d\u0d2f\u0d19\u0d4d\u0d19\u0d33\u0d4d\u200d \u0d08 \u0d06\u0d30\u0d4d\u200d\u0d1f\u0d4d\u0d1f\u0d3f\u0d15\u0d4d\u0d15\u0d3f\u0d32\u0d3f\u0d32\u0d4d\u200d \u0d28\u0d3f\u0d28\u0d4d\u0d28\u0d41\u0d02 \u0d1a\u0d4b\u0d26\u0d3f\u0d1a\u0d4d\u0d1a\u0d41\u0d15\u0d3e\u0d23\u0d41\u0d28\u0d4d\u0d28\u0d41.. \u0d36\u0d4d\u0d30\u0d26\u0d4d\u0d27\u0d3f\u0d15\u0d4d\u0d15\u0d41\u0d2e\u0d32\u0d4d\u0d32\u0d4b<\/strong><\/p>\n

                                \n
                              1. (a)\u00a0The Travelling Allowance Bills of Gazetted Officers requiring countersignature by Controlling Officers should be countersigned by them before they are paid.<\/strong><\/li>\n<\/ol>\n

                                Note 1:\u2013 The Travelling Allowance Bills of the\u00a0<\/strong>following officers\u00a0do not require countersignature:\u2013\u00a0<\/strong><\/p>\n

                                (i) Ministers;<\/p>\n

                                (ii) Chairman, Public Service Commission;<\/p>\n

                                (iii) Judges of the High Court;<\/p>\n

                                \u2020(iv) Speaker and Deputy Speaker, Legislative Assembly;<\/p>\n

                                (v) Chief Secretary;<\/p>\n

                                (vi) Leader of the opposition and Chief Whip<\/p>\n

                                (vii) Secretaries to Government, Additional Secretaries and Joint Secretaries to Government ;<\/p>\n

                                (viii) District Collectors;<\/p>\n

                                (ix) Heads of the Departments on \u20b920700-26600(Revised:\u20b972000-110400)\u00a0 and above; and<\/p>\n

                                (x)\u00a0 \u00a0Vice-Chairman, State Planning Board.<\/p>\n

                                Note 2:\u2013\u00a0<\/strong>The Private Secretaries to the Chief Minister and other Ministers may present their Travelling Allowance Bills without countersignature, but with a certificate from the Minister Concerned regarding the fact of duty.\u00a0<\/strong><\/p>\n<\/div>\n<\/div>\n

                                (b)<\/strong> The Travelling Allowance Bills of honorary officers such as non-official members and members of the Legislative Assembly serving in committees, etc., should not be cashed unless the bills are countersigned by the Controlling Officer and the responsibility for recovering excess payments, if any, rests with the Controlling Officer.<\/p>\n

                                The bills on account of Travelling Allowance of Members of the Legislative Assembly for attending the Assembly Session and meetings of the committees constituted by the Legislature may be paid without pre-audit, the responsibility for recovering excess payments, if any, resting with the Controlling Officers. The Controlling Officer may, however, forward the first Travelling Allowance Bills of\u00a0 M.L.As. after the general election or by-election to the Assembly, as the case may be, to the Accountant General for preliminary scrutiny of the claims before countersignature, when considered necessary.<\/p>\n

                                (c) <\/strong>In the case of clerks and other members of the subordinate staff accompanying an officer on tour or for other authorised journeys a bill should be prepared for the travelling allowance due to them immediately after the close of each month and cashed at the treasury in which the pay bill of the establishment is cashed, on the receipt of the Head of the Office, after countersignature by the Controlling Authority if the former is not himself the Controlling Officer.<\/p>\n

                                (d)<\/strong>@\u00a0A separate check register should be maintained in the office of every authority who is authorised to countersign Travelling Allowance Bills of Government servants under him and also by officers who are their own controlling officers and whose bills do not require countersignature in\u00a0Form No. 9B<\/strong>\u00a0to guard against cases of double payment of Travelling Allowances. Travelling Allowance Bills should be entered in this register and when a new bill is received, the entries in the register should be scrutinised to see that a claim for the same journey has not previously been preferred.\u2020Substitution C.S.No.4\/78 [G.O.(P) No. 557\/78\/Fin., Dated 30\/06\/1978]\u00a0<\/em>
                                \n**Addition C.S.No.3\/79 [G.O.(P) No. 521\/79\/Fin., Dated 07\/06\/1979]\u00a0<\/em><\/p>\n

                                Railway Warrants<\/h2>\n

                                (Article. 86)\u00a0\u00a0<\/strong><\/p>\n

                                  \n
                                1. (a)\u00a0No one above the rank of Inspectors of Police may use railway warrants when travelling on duty or on transfer or for escorting prisoners or Government treasure over the Indian Railways **and Konkan Railways<\/strong><\/li>\n<\/ol>\n

                                  Separate warrants should be used for contingent and Travelling Allowance charges. The warrant forms should be clearly stamped showing the name of the District, Taluk and Police Station and head of classification, viz., whether the charge has to be allocated to travelling allowance or to contingencies. Full particulars of the head of debit of the amount of the warrant viz.,\u00a0Major, Minor , Sub and detailed heads of account will be prominently noted in red ink on the railway warrants.<\/p>\n

                                  The amount of each warrant\u00a0should be noted in\u00a0red ink\u00a0<\/strong>in the contingent\u00a0or travelling allowance register of the Drawing Officer in the same way as adjustment bills, as expenditure against budget grant. The total amount of warrants issued during each month relating to contingencies should be noted in red ink at the foot of the detailed contingent bill and the balance available out of the budget grant then worked out. In the Contingent Register maintained in the countersigning office monthly totals of these warrants should also be noted under the appropriate heads, at the time of countersigning the contingent bill.<\/p>\n

                                  @AmendmentC.S.No.3\/82 [G.O.(P) No. 178\/82\/Fin., Dated 13\/04\/1982]<\/p>\n

                                  **Insertion C.S.No.2\/99 [G.O.(P) No. 2167\/99\/Fin., Dated 04\/11\/1999] w.e.f. 27\/7\/1998<\/p>\n<\/div>\n

                                  !(b)\u00a0 \u00a0\u00a0[Warrants shall be treated as cash and the cost of Railway Warrants shall be paid in cash to the Railway authorities, by the concerned unit heads, viz. Superintendents of Police\/ #Commissioners of Police] and other controlling authorities in the Police Department in respect of the Railway Warrants issued in their respective units to the men and officers as and when coaching carriage bills and counterfoils are received from the railway authorities.<\/p>\n

                                  Further instructions regarding Railway Warrants are contained in Appendix\u00a0 3.<\/p>\n

                                  Motor Warrants<\/h2>\n
                                  \u00a0<\/b><\/div>\n
                                  87. \u00a0In the Police Department, where in the case of\u00a0Constables and Sub Inspector<\/b>s travelling by motor bus, a system of payment of fares to bus companies by the issue of motor warrants has been introduced; the following procedure should be observed in making the payment:\u2013<\/div>\n
                                  <\/div>\n
                                  \u00a0The Inspector General of Police, Deputy Inspector General of Police and the Superintendent of Police may, by general or special order,\u00a0authorise their subordinates to perform journeys in motor buses between places not connected by railway. Bus warrants for journeys between places connected by railway may be issued when it is in\u00a0public interest<\/b>\u00a0to do so after noting in the counterfoils reasons for the issue of such warrant to enable the Controlling Authority, i.e., the Superintendent of Police or the Inspector General of Police, as the case may be, to satisfy himself of the bona fides of the issue.<\/div>\n
                                  <\/div>\n
                                  \u00a0The following procedure should be adopted in regard to the issue of bus warrants:\u2013<\/div>\n
                                  <\/div>\n
                                  (i) \u00a0Bus warrants\u00a0may be issued to all police personnel of and\u00a0below the rank of Sub Inspectors including\u00a0Finger Print Experts of the Finger Print Bureau, Shorthand Reporters of the Shorthand Bureau and Photographers of the C.I.D. Unit, in duplicate, by their superiors or by fficers in charge of stations not below the rank of Head Constables. I<\/b>n cases where Superior Officers are not available to issue bus warrants in time, the Sub Inspector or Head Constable in charge of stations shall issue bus warrants to self or to Sub Inspectors or Head Constables of other stations. The name and designation of the issuing authority as well as the name of the district or unit, should be noted on the warrants. When issued by a Head Constable, he should sign under the designation \u201cHead Constable in Charge\u201d. A monthly list of such self-issued warrants should be attached to the contingent bill in which claims under these warrants are included. The Drawing Officer will certify that warrants, as detailed in the list, have been issued for public purposes. The purpose of the journeys to and fro as well as the head of debit of the charge should be clearly noted in all warrants.<\/div>\n
                                  <\/div>\n
                                  All entries in the warrants will be in ink and corrections, if any, should be attested by the issuing officer himself. The counter foils of the bus warrants so issued will be initialled by the issuing authority. The original will be given to the bus owner and the duplicate will be attached to the office copy of the Travelling Allowance bill concerned with the certificate of the motor agent in the space provided therefore in the warrant. The Controlling Officer will before passing the Travelling Allowance Bills, ensure that the amount of the bus warrants attached thereto has been deducted from the total claim. The warrants collected by bus owners during the course of each month will be sent with a bill in duplicate for payment at the end of the month to the Drawing Officers noted in Column 2 in the case of personal in column1.<\/div>\n
                                  \n
                                  <\/div>\n
                                  <\/div>\n<\/div>\n
                                  \n\n\n\n\n\n\n\n\n\n\n\n\n
                                  \u00a0Unit<\/strong><\/td>\n\u00a0Drawing Officer\u00a0<\/strong><\/td>\n<\/tr>\n
                                  \u00a0Criminal Investigation Department<\/td>\n\u00a0 Inspector General of Police\/ Deputy
                                  \nInspector of Police<\/td>\n<\/tr>\n
                                  \u00a0Finger Print Experts<\/td>\n\u00a0Director,\u00a0 Finger Print Bureau<\/td>\n<\/tr>\n
                                  \u00a0Short Hand Reporters<\/td>\n\u00a0\u00a0Inspector,\u00a0 Short Hand Bureau<\/td>\n<\/tr>\n
                                  \u00a0Photographers<\/td>\n\u00a0Administrative Officer, Crime Branch,
                                  \nCriminal Investigation Department Unit.<\/td>\n<\/tr>\n
                                  \u00a0District Constabulary,<\/td>\n\u00a0Superintendent of Police concerned<\/td>\n<\/tr>\n
                                  \u00a0District Armed\u00a0 Reserve General
                                  \nArmed Reserve<\/td>\n                                  		\u00a0Superintendent of Police, Armed Reserve<\/td>\n<\/tr>\n
                                  \u00a0Police Training School Constabulary<\/td>\n\u00a0Principal, Police Training School<\/td>\n<\/tr>\n
                                  \u00a0Railway Police<\/td>\n\u00a0Deputy Inspector General of Police<\/td>\n<\/tr>\n
                                  \u00a0\u2018X\u2019 Branch<\/td>\n\u00a0Deputy Inspector General of Police<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                  \u00a0<\/strong><\/p>\n

                                  (ii) <\/strong>One copy of the bus owner\u2019s bill will be attached to contingent bill and presented to the Treasury for encashment after recording a certificate that the bus warrants have been duly checked, cancelled and filed in office. The other copy of the bus owner\u2019s bill and the connected warrants will be retained by the Drawing Officer along with the office copy of the contingent bill for verification and audit.<\/p>\n

                                  The Drawing Officer will record a certificate on each of the original warrants attached to the office copies of the contingent bills that it has been compared with the warrant foils (duplicates) attached to the office copies of the Travelling Allowance Bills. In the warrant foils attached to the office copies of the Travelling Allowance Bills also it should be recorded that the original warrant has been received and paid for in bill …………………………dated ………….. …………….for `…………………………and got duly attested by a responsible officer. This will guard against a second claim being preferred on the same warrant.<\/p>\n

                                  (iii)<\/strong> A separate Check Register in the following form will be maintained in the office of the Drawing Officers. The Register will contain 6 columns\u2014(1)\u00a0 Date of Bill of the Motor Company.<\/p>\n

                                  (2) Name of the Motor Company or the Bus owner with address.<\/p>\n

                                  (3) Date of receipt of the bill in the office.<\/p>\n

                                  (4) Amount claimed by the company or the Bus owner.<\/p>\n

                                  (5)\u00a0 Amount passed by the Superintendent, Deputy Inspector General of Police or Inspector General of Police or other Drawing Officer, as the case may be ; and<\/p>\n

                                  (6) \u00a0Remarks\u2014Particulars relating to the amount disallowed, date of payment, etc.<\/p>\n

                                  (iv) <\/strong>\u00a0The Drawing Officers will draw the amounts due to the bus owners and the Kerala State Road Transport Corporation on two separate contingent bills, one in respect of private companies and the other of the Kerala State Road Transport Corporation. A certificate will be furnished by the Drawing Officer on each contingent bill that the warrants were issued by persons duly authorised in that behalf and that in all cases the counterfoils have been verified and attested by the proper authorities and that the originals and duplicates of the warrants (attached to the office copies of the Contingent bills and Travelling Allowance bills respectively) have been compared and the prescribed certificate recorded on them. After payment of\u00a0 the amounts, the receipts of the bus owners and the Kerala State Road Transport Corporation for sums above ` 50 will be forwarded to the Accountant General, those for ` 50 and below being retained in the office of the Drawing Officer duly cancelled.<\/p>\n

                                  (v) \u00a0The accounts of each month should be settled before the close of the succeeding month and normally there should not be more than one bill for a month in respect of private companies and another in respect of the Kerala State Road Transport Corporation in each district. Charges on account of misuse or wrong use of warrants will be recovered from the officers responsible.87A. \u00a0\u00a0 \u00a0 In the\u00a0Excise Department,\u00a0Assistant Excise Commissioners, Circle Inspectors of Excise, Excise Inspectors, Assistant Excise Inspectors, Preventive Officers and Excise Guards\u00a0will be permitted to avail the benefit of Motor warrant\u00a0under Article 87 when they are required to travel on official duty.\u00a0<\/strong><\/p>\n

                                  Assistant Excise Commissioners, Circle Inspectors of Excise and Excise Inspectors and in their absence the officers in charge will be competent to issue Motor Warrants to their subordinates to perform journeys between places not connected by railway.\u00a0 The procedure detailed under Article 87 (i) to (v) shall be adopted in issuance of Motor Warrants.\u00a0 The drawing officers in the case of personnel in the following units are noted against each.<\/p>\n\n\n\n\n\n\n
                                  \u00a0Unit<\/strong><\/td>\n\u00a0Drawing Officer\u00a0<\/strong><\/td>\n<\/tr>\n
                                  \u00a0Assistant Excise Commissioners Office<\/td>\n\u00a0Assistant Excise\u00a0 \u00a0Commissioner<\/td>\n<\/tr>\n
                                  \u00a0Office of the Circle Inspecto<\/td>\n\u00a0Circle Inspector<\/td>\n<\/tr>\n
                                  \u00a0Range Office<\/td>\n\u00a0\u00a0Excise Inspector<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                  *Addition C.S.No.1\/2004 [G.O.(P) No. 270\/2004\/Fin., Dated 09\/06\/2004] *[This shall be deemed to have come into force w.e.f. 7-9-1999]<\/p>\n

                                  \n

                                  Advances for Travelling Expenses for Tours\u00a0<\/b><\/h2>\n
                                  Article. 88<\/b><\/div>\n
                                  88. \u00a0. When satisfied that it is really necessary, the competent authority as shown in the list below may grant an advance towards travelling expenses to an officer during a journey on tour, including any journey for which travelling allowance is admissible as for a journey on tour (See also Article 100).<\/div>\n
                                  <\/div>\n
                                  The amount advanced, should in no circumstances, exceed the amount of travelling allowance which the sanctioning authority expects the Government servant to become entitled for the journey and should also not exceed the sum likely to be required to meet the Government servant\u2019s personal travelling expenses for a month or for the probable duration of the tour, whichever is shorter.\u00a0The advance should be charged to the final head of expenditure concerned. Advances for meeting travelling expenses for tours may be drawn as and when journeys have to be performed. But advances so drawn should be adjusted in full in the final Travelling Allowance bill for the month\u00a0 which should be drawn before the close of the month following the month in which the journey was performed failing which further advances for travelling expenses will not be admissible.<\/div>\n
                                  \n\n\n\n<\/colgroup>\n\n\n\n\n\n\n
                                  <\/td>\n<\/td>\n<\/tr>\n
                                  Government servants eligible
                                  \nfor the advance<\/td>\n                                  		Authority competent to sanction
                                  \nthe advance<\/td>\n<\/tr>\n
                                  Non-gazetted officers and last grade servants touring independently or accompanying an officer<\/td>\nThe Head of Office<\/td>\n<\/tr>\n
                                  Gazetted Officers<\/td>\nThe Head of the Department or\u00a0Gazetted Officers competent to
                                  \ncountersign the Travelling
                                  \nAllowance Bills to whom the Head\u00a0of the Departments on ` 1050-1550 and above have delegated\u00a0this power<\/td>\n<\/tr>\n
                                  <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n
                                  <\/div>\n
                                  <\/div>\n
                                  Note:\u2013\u00a0<\/b><\/div>\n<\/div>\n
                                  \n
                                  \n
                                  The Head of the Department may sanction advances, to himself under these rules.<\/div>\n<\/div>\n<\/blockquote>\n
                                  \n\n\n\n
                                  88<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                  (iv)\u00a0DEDUCTIONS\u00a0FROM PAY BILLS OF
                                  \n<\/strong>\u00a0GOVERNMENT\u00a0 SERVANTS\u00a0<\/strong><\/h2>\n

                                  Article. 89<\/strong><\/p>\n

                                  1. FUND DEDUCTIONS<\/h2>\n

                                  Article. 89(1)<\/p>\n

                                    \n
                                  1. Every Government servant who draws any pay bill should enter in it correctly the deductions, if any, to be made on account of various Provident Funds. He should carry out promptly and fully any order received from the Accountant General or any other Audit Officer of a fund to make a particular deduction or series of deductions.<\/li>\n<\/ol>\n

                                    All Heads of Offices and Disbursing Officers should observe the following procedure in regard to Provident Fund deductions:\u2013\u00a0<\/strong><\/p>\n

                                    (i) As soon as a Government servant is admitted to the Provident Fund,\u00a0the Provident Fund account number\u00a0allotted to him\u00a0should be noted on the right hand top of page 1 of his Service Book\u00a0with rubber stamp or\u00a0in red ink.\u00a0<\/strong><\/p>\n<\/div>\n

                                    (ii)When Government servants are transferred from one office to another their Service Books should be made available to the new office as soon as possible\u00a0within one month\u00a0of the transfer, in any case.\u00a0<\/b><\/div>\n
                                    <\/div>\n
                                    (iii) \u00a0The Last Pay Certificate (completed in all respects) should be promptly sent to the new office.
                                    \n(iv)\u00a0 The head of the new office should verify the account number noted in the Last Pay Certificate by reference to the Service Book and ensure that the account number is correct.
                                    \n(v) A complete list of subscribers to each fund should be maintained in each disbursing office.<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n
                                    (vi)\u00a0 Each new subscriber should be brought on this list and any subsequent changes resulting from his transfer or in the rate of subscription, etc., should be clearly indicated in the list.<\/div>\n\n\n<\/colgroup>\n<\/table>\n<\/div>\n

                                    (vii) \u00a0When a subscriber dies, quits service or is transferred to another office, full particulars should be duly recorded in the list.
                                    \n(viii) In the case of the transfer of a subscriber to another office, the necessary note of transfer should be made in the lists of both the offices.<\/p>\n

                                    \n
                                    \u00a0(ix) \u00a0From this list, the monthly Provident Fund Schedule to be appended to the pay bills should be prepared and tallied with the recoveries made, before the submission of the bill to the treasury for payment.<\/div>\n<\/div>\n
                                    \n
                                    <\/div>\n
                                    Note:\u2013<\/b><\/div>\n<\/div>\n
                                    \n
                                    \n
                                    A certificate to the effect that all persons who had to subscribe compulsorily to the General Provident Fund under the rules had actually joined the Fund will be recorded by all Drawing Officers in the Establishment Pay bills for the months of April and October every year.<\/div>\n<\/div>\n<\/blockquote>\n
                                    \n
                                    <\/div>\n
                                    2. DEDUCTION ON ACCOUNT OF\u00a0 INCOME- TAX\u00a0<\/b><\/div>\n
                                    \u00a0<\/b><\/div>\n
                                    \u00a0 (a)\u00a0 Every Disbursing Officer who disburses the salary of any Government servant should make the appropriate deduction of income tax from it at the time of payment in accordance with the Income tax Act, 1961 (43 of 1961) as subsequently amended, and the rules and directions contained in the Income-tax Manual and other orders of competent authorities.<\/div>\n
                                    \u00a0 (b) \u00a0Every Government servant who pays any amount to a Government servant on account of a reward, examiner\u2019s fees, or any\u00a0 similar item not strictly included under the head of \u2018pay and allowances\u2019 should communicate the details to the Income-tax Officer concerned in a separate letter or memorandum when he makes the payment.<\/div>\n
                                    \n
                                    \n

                                    3. DEDUCTION OF AMOUNTS DUE TO CO-OPERATIVE SOCIETIES\u00a0<\/b><\/h2>\n
                                    \u00a0<\/b><\/div>\n
                                    Where the Acts under which Co-operative Societies are registered impose a statutory obligation on Government to make recoveries from the salary of Government servants on account of dues to such Societies and also provide for the execution of an agreement by the members in favour of the Societies requiring the employer to make such recoveries, it shall be obligatory on the part of\u00a0Drawing and Disbursing Officers \/Treasury Officers<\/b>\u00a0to recover such dues.<\/div>\n
                                    <\/div>\n
                                    \n

                                    \n\n<\/colgroup>\n\n\n
                                    \n

                                    9he amount shown in the requisition in writing received from the Co\u00acoperative Societies shall be recovered in accordance with the following procedure:\u2013<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

                                    \n
                                    <\/div>\n
                                    \u00a0 (a) \u00a0Where the whole or a part of the attachable portion of the salary of the Government employee concerned is already under attachment, the recoveries on account of the demands from Co-operative Societies shall be made from that portion of his salary as is not liable to attachment under the provisions of the Code of Civil Procedure, 1908.<\/div>\n<\/blockquote>\n
                                    \n
                                    \n
                                    \n
                                    \u00a0 (b)\u00a0 Where the Government servant draws his own bills, it shall be the duty of\u00a0the Head of the Office\u00a0<\/b>receiving the requisition from the co-operative society to send the necessary intimation to the Treasury Officer or other Disbursing Officer concerned. On receipt of such intimation the Treasury Officer or other Disbursing Officer shall make recoveries from the salary of the officer and the amounts thus recovered shall be paid to the Co-operative Society without undue delay after deducting remittance charges, if any.<\/div>\n<\/blockquote>\n
                                    \n
                                    \n
                                    \u00a0(c)\u00a0In the case of non-gazetted Government servants, on receipt of the requisition in writing from the Society, it shall be the duty of the Drawing and Disbursing Officer of the Government servant concerned to make the recoveries in satisfaction of the requisition. The Drawing and Disbursing Officer shall draw the gross amount of pay and allowances of the Government servant concerned, in the usual manner, but should disburse only the net amount after making recoveries. The amount thus recovered should be paid to the Co-operative Society concerned without undue delay after deducting the remittance charges, if any.<\/div>\n
                                    <\/div>\n
                                    \u00a0 \u00a0(d)\u00a0 In cases where the Government servant concerned intentionally allows his pay to remain undisbursed or undrawn with a view to evading payment on account of dues to co-operative societies,\u00a0<\/b>the administrative head of the Department concerned<\/b>\u00a0should draw the pay of the debtor-employee under intimation to him, in satisfaction of the requisition received from the co-operative society and remit the amount to the society, without undue delay, after deducting the remittance charges, if any.<\/div>\n
                                    \u00a0<\/b><\/div>\n
                                    \n\n\n<\/colgroup>\n<\/table>\n<\/div>\n
                                    The amount recovered, in accordance with clauses (a), (b), (c) or (d) above shall be treated in the account in the same way as salary paid to the Government servant concerned, the particulars of the requisition received from the co-operative society being cited in the pay bill or acquittance rolls as an authority for the charge and the receipt of the co-operative society for the amounts remitted to it shall be filed with such suitable records as may be kept by the Disbursing Officer, including a Treasury Officer.<\/div>\n
                                    A disbursing officer, even when not located within the territorial limits to which the Act under which a co-operative society has been registered applies, may effect recoveries on account of dues of such a co-operative society from the salary payable to a Government servant:<\/div>\n
                                    Provided that such Government servant gives in writing an authorisation to his disbursing officer to make the recoveries in respect of such dues and the disbursing officer, before effecting recoveries, ensures that the authorisation given to him by such Government servant is clear, unambiguous and has not been revoked.<\/div>\n

                                    4. DEDUCTION ON ACCOUNT\u00a0 OF ATTACHMENT OF\u00a0<\/b>\u00a0PAY AND ALLOWANCES\u00a0 BY CIVIL\u00a0 COURTS<\/b><\/h2>\n
                                    Article. 89(4)\u00a0<\/b><\/div>\n
                                    \u00a0<\/b><\/div>\n
                                    \u00a0(a) The extent to which the emoluments of a Government servant are exempt from attachment for debt is specified in Section 60 (1) of the Code of Civil Procedure, 1908 (Central Act V of 1908 ) as subsequently amended. The following are the relevant provisions of the sections :<\/div>\n
                                    <\/div>\n
                                    \n

                                    \n\n<\/colgroup>\n<\/table>\n<\/div>\n
                                    ! The salary to the extent of first four hundred rupees and two thirds of the remainder in execution of any decree other than a decree for maintenance.<\/div>\n
                                    <\/div>\n
                                    !Substitution [G.O.(P) No. 621\/79\/Fin., Dated 19-07-1979]\u00a0<\/i><\/div>\n
                                    \u00a0* * * * * * * * * *<\/div>\n
                                    <\/div>\n
                                    Provided that, where such salary is the salary of a servant of the Government ……………………………..and the whole or any part of the portion of such salary liable to attachment, has been under attachment, whether continuously or intermittently for a total period of twenty-four months, such portion shall be exempt from attachment until the expiry of a further period of 12 months and where such attachment has been made in execution of one and the same decree shall be finally exempt from attachment in execution of that decree.<\/div>\n
                                    <\/div>\n
                                    (i) One-third of the salary in execution of any decree for maintenance ;<\/div>\n
                                    \u00a0* * * * * * * * * *<\/div>\n
                                    <\/div>\n
                                    (k) All compulsory deposits and other sums in, or derived from, any fund to which the Provident Funds Act, 1925, for the time being applies, in so far as they are declared by the said Act not to be liable to attachment;<\/div>\n
                                    <\/div>\n
                                    (l) Any allowance forming part of the emoluments of any servant of the Government…………………………………………… which the appropriate Government may, by notification in the official gazette, declare to be exempt from attachment and any subsistence grant or allowance made to any such servant……………………………………………. while under suspension.<\/div>\n
                                    <\/div>\n
                                    * * * * * * * * * *<\/div>\n
                                    <\/div>\n
                                    Explanation 1:\u2013<\/div>\n<\/div>\n
                                    \n
                                    \n
                                    The particulars mentioned in clauses………………………….. (i)……………(l) are exempt from the attachment or sale whether before orafter they are actually payable……………………………..<\/div>\n
                                    <\/div>\n
                                    Explanation 2:\u2013<\/div>\n<\/div>\n<\/blockquote>\n
                                    \n
                                    \n
                                    In clauses…………………………………..and (i), \u2018salary\u2019 means the total monthly emoluments excluding any allowance declared exempt from attachment under the provisions of clause (1) derived by a person from his employment whether on duty or on leave.<\/div>\n<\/div>\n<\/blockquote>\n
                                    \n
                                    <\/div>\n
                                    \u00a0Explanation 3:<\/b>\u2013<\/div>\n<\/div>\n
                                    \n
                                    \n
                                    In clause (1) \u2018appropriate Government\u2019 means\u2014<\/div>\n<\/div>\n<\/blockquote>\n
                                    \n
                                    \n
                                    (i) \u00a0as respects any person in the service of the Central Government\u2014<\/div>\n<\/div>\n<\/blockquote>\n
                                    \n
                                    \n
                                    \u00a0the Central Government.<\/div>\n<\/div>\n<\/blockquote>\n
                                    \n
                                    <\/div>\n
                                    * * * * * * * * * *<\/div>\n
                                    (iii) \u00a0as respects any other servant of the Government \u2014the State Government<\/div>\n
                                    <\/div>\n
                                    .<\/div>\n
                                    Note :\u2013<\/b>The following allowances have been declared by the State Government to be\u00a0<\/b>exempt\u00a0<\/b>from attachment by order of a court, namely :<\/div>\n

                                    (i) All kinds of\u00a0travelling allowances.<\/b><\/p>\n<\/div>\n

                                    (ii) All kinds of\u00a0conveyance allowances.<\/b><\/div>\n

                                    \n<\/b>(iii) All allowances granted for meeting the cost of\u2014<\/p>\n
                                    \n

                                    (a)\u00a0 Uniforms;<\/b>\u00a0and<\/p><\/blockquote>\n

                                    \u00a0 \u00a0(b)\u00a0<\/b> <\/b>Rations.<\/b><\/p><\/blockquote>\n<\/blockquote>\n

                                     <\/p><\/blockquote>\n

                                    (iv) All allowances granted as compensation for higher cost of living in localities considered by the Government to be expensive localities including hill stations.<\/p>\n<\/div>\n

                                    (v) All house rent allowances.<\/b><\/div>\n

                                    \n<\/b>(vi) All allowances granted to provide relief against the increase in the cost of living<\/div>\n
                                    (vii) \u00a0Stipends, and gratuities allowed to pensioners, political pensions and the fee concession grant allowed to the Managers of schools.<\/div>\n
                                    (viii)Portion of dearness allowance treated as pay for purpose of pension, gratuity, etc.<\/div>\n
                                    (ix)\u00a0 All amounts paid by way of reimbursement of medical expenses.<\/div>\n
                                    <\/div>\n<\/div>\n<\/div>\n
                                    \n

                                    \u00a0 (b) \u00a0The maximum amount attachable by a Civil Court is calculated on the amount earned and not on what remains after satisfying any debts due to the Government on account of advances taken under the rules.<\/p>\n

                                    (c) \u00a0Payments towards postal and other Life Insurance Policies, Pension Schemes, Annuity Funds, etc., that do not fall within the protection afforded by the Provident Funds Act, 1925 (Central Act XIX of 1925) but are allowed to be deducted from the pay bills of Government servants for convenience in payment should not be excluded from the aggregate amount of salary in calculating the maximum amount attachable by a Civil Court. Subscriptions to Provident Funds to which the above Act for the time being applies should be deducted for the purpose of arriving at the amount available for attachment.<\/p>\n

                                    Explanation :\u2013 The maximum amount attachable by a Civil Court is to be calculated thus:\u2013<\/p>\n

                                    If the total gross emoluments earned by the Government servant are represented by X, the allowances declared to be exempt from attachment under the note below Article 89 referred to above and any subsistence grant or allowance made to him while under suspension by Y, and subscriptions to provident funds to which the Provident Funds Act, 1925 applies by Z,\u00a0 the net amount attachable, if any, is\u00a0\u00a0*((X\u2013Y) \u2013 400<\/u>\u00a0)\/3 -Z<\/p>\n

                                    The maximum amount attachable by a Civil Court is calculated<\/b><\/p>\n

                                    applying the formula\u00a0<\/b><\/p>\n

                                    (A) (x-y)-400\/3\u00a0 -Z<\/b><\/p>\n

                                    (B) (y-x) \u2013 400 – Z 3<\/b>2 <\/b><\/p>\n

                                    (C) (x+y) \u2013 400 – Z<\/b><\/p>\n

                                    (D) (x+y) +400 -Z 3<\/b><\/p>\n

                                    Responsibilities of Government servants for recovering
                                    \n<\/strong>amounts attached by Civil Courts from pay and allowances<\/strong><\/h2>\n

                                    (d) \u00a0When paying a bill for the emoluments of a Gazetted Officer or other Government servant who draws his pay on a separate bill, the Treasury or Sub Treasury Officer should recover any amount attached by the order of a court from emoluments. The responsibility for recovering an amount of this kind from the emoluments of any Government servant who does not draw his pay on a separate bill, by making the necessary deductions in the establishment bill, rests on the Head of the Office. If the Treasury or Sub Treasury Officer or the Head of the Office, as the case may be, receives a relevant attachment order from a court sufficiently early before the end of the month (See Article 76), he should see that the amount attached is deducted from the bill concerned.\u00a0Every Treasury Officer, Sub Treasury Officer and Head of Office<\/strong>\u00a0should carefully maintain an \u2018Attachment Register\u2019 in Form 4A\u00a0<\/strong>to enable him to see that proper action is taken on all attachment orders received from courts.<\/p>\n

                                    *Substitution C.S.No.5\/79 [G.O.(P) No. 621\/79\/Fin., Dated 19\/7\/1979]<\/p>\n

                                      \n
                                    1. Hospital Stoppages<\/strong><\/li>\n<\/ol>\n

                                      Government servants may make payments on account of hospital stoppages, due to Government hospitals either by deduction from their bills for pay and allowances or in cash.<\/p>\n

                                      6. Fines\u00a0<\/strong><\/h2>\n

                                      Fines imposed on subordinates for ordinary neglect of office duty are properly recoverable by stoppages from pay and consequent short drawal from establishment pay bills.<\/p>\n

                                      *7. Deduction of premium due to the Life Insurance Corporation of India from the Salaries of Government Servants<\/p>\n

                                      A Government servant who wishes to avail himself of the Salary Deduction Scheme of the Life Insurance Corporation of India, should, along with the proposal for insurance, submit to the Life Insurance Corporation a Letter of Authorisation, in duplicate, requesting the Drawing Officer to deduct the Premium due to the Corporation from his salary every month. The Government servant should himself, at the time of proposing for insurance, remit the first two instalments of the premium direct to the Corporation. Only the subsequent instalments will be deducted from his salary, Vide Appendix-II.<\/p>\n

                                      *Addition C.S.No.10\/77 [G.O.(P) No. 422\/77\/Fin., Dated 29\/10\/1977]<\/p>\n<\/div>\n

                                      96<\/p>\n<\/div>\n

                                      <\/div>\n<\/div>\n
                                      <\/div>\n<\/div>\n
                                      <\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

                                      CHAPTER IV ESTABLISHMENTS, CLAIMS OF GOVERNMENT SERVANTS AND RECOVERIES FROM THEM (i) INTRODUCTORY Scope of the Chapter \u00a0 67. \u00a0The scales of pay for the various services and posts under the Government are generally fixed by the statutory rules governing the conditions of service relating to those services or posts respectively. The scale of pay […]<\/p>\n","protected":false},"author":2,"featured_media":11175,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[458,492,457],"tags":[624],"class_list":["post-2923","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kfc-volumes-1","category-kfc","category-kerala-financial-code-kfc","tag-departmentel-test"],"yoast_head":"\nTitke CHAPTER IV; ESTABLISHMENTS, CLAIMS OF GOVERNMENT<\/title>\n<meta name=\"description\" content=\"CHAPTER IV; ESTABLISHMENTS, CLAIMS OF GOVERNMENT SERVANTS AND RECOVERIES FROM THEM Model Test Kerala Financial Code - KFC test\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.schoolpathram.in\/model-test\/chapter-iv-establishments-claims-of-government-servants-and-recoveries-from-them\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Titke CHAPTER IV; 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