tag:blogger.com,1999:blog-88545985892785373512024-03-13T08:49:58.143+05:00PUBLIC SERVICE UPDATESFederal Govt. Service rules, financial rules, Basic Pay Scales, GPF Rules Finance Division Notifications, Pay and Allowance, Pension RulesUnknownnoreply@blogger.comBlogger20125tag:blogger.com,1999:blog-8854598589278537351.post-28870068527880102272016-05-25T15:51:00.016+05:002023-09-22T15:29:47.445+05:00Pension Calculator<div dir="ltr" style="text-align: left;" trbidi="on">
<h1 class="name post-title entry-title" itemprop="itemReviewed" itemscope="" itemtype="http://schema.org/Thing">
<span itemprop="name">Pension Calculator(New)</span></h1>
Pension Calculator<br />
Pension Calculator for Calculating Pension of Government Employees.<br />
Calculations are according to the pension rules interpretation being adopted in AGPR Sub Office Lahore.<br />
Pension cases from 1972 onward can be calculated with this calculator.<br />
Calculate Self Pension, Family Pension (death in service) and Family Pension (death after retirement).<br />
Calculate restoration of pension if restoration is due.<br />
<b id="myid">Latest Version: July, 2022</b></div>
<b>visit: <a href="http://selfag.lovestoblog.com/">http://selfag.lovestoblog.com/</a> </b><br />
Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-8854598589278537351.post-28169319673042554142012-10-28T16:39:00.002+05:002012-10-28T16:39:31.941+05:00INDEX<div dir="ltr" style="text-align: left;" trbidi="on">
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<b style="mso-bidi-font-weight: normal;"><span style="color: #c00000; font-family: Algerian; font-size: 18.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><a href="http://public-service-news.blogspot.com/2012/02/pension-rules.html"><span style="color: #c00000;">PENSION RULES</span></a></span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: #c00000; font-family: Algerian; font-size: 18.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><a href="http://public-service-news.blogspot.com/2012/02/supplementary-rules.html"><span style="color: #c00000;">SUPPLEMENTARY RULES</span></a></span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: #c00000; font-family: Algerian; font-size: 18.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><a href="http://public-service-news.blogspot.com/2012/02/fundamental-rules.html"><span style="color: #c00000;">FUNDAMENTAL RULES</span></a></span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-left: .75in; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #c00000; font-family: Algerian; font-size: 18.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><a href="http://public-service-news.blogspot.com/2012/02/treasury-rules-of-federal-government.html"><span style="color: #c00000;">TREASURY RULES OF THE FEDERAL GOVERNMENT</span></a></span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: #c00000; font-family: Algerian; font-size: 18.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><a href="http://public-service-news.blogspot.com/2012/02/general-financial-rules.html"><span style="color: #c00000;">GENERAL FINANCIAL RULES</span></a></span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: #c00000; font-family: Algerian; font-size: 18.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><a href="http://public-service-news.blogspot.com/2012/02/federal-and-provincial-accounts.html"><span style="color: #c00000;">FEDERAL AND PROVINCIAL ACCOUNTS</span></a></span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: #c00000; font-family: Algerian; font-size: 18.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><a href="http://public-service-news.blogspot.com/2012/02/audit.html"><span style="color: #c00000;">AUDIT</span></a></span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: #c00000; font-family: Algerian; font-size: 18.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><a href="http://public-service-news.blogspot.com/2012/02/budget.html"><span style="color: #c00000;">BUDGET</span></a></span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: #c00000; font-family: Algerian; font-size: 18.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><a href="http://public-service-news.blogspot.com/2012/02/financial-management.html"><span style="color: #c00000;">FINANCIAL MANAGEMENT</span></a></span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: #c00000; font-family: Algerian; font-size: 18.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><a href="http://public-service-news.blogspot.com/2012/02/revised-basic-pay-scales-1972-2011.html"><span style="color: #c00000;">Revised Basic Pay Scales 1972-2011</span></a></span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: #c00000; font-family: Algerian; font-size: 18.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><a href="http://public-service-news.blogspot.com/2012/02/basic-pay-scale-1.html"><span style="color: #c00000;">Basic Pay Scale 1</span></a></span></b></div>
</div>
Unknownnoreply@blogger.com5tag:blogger.com,1999:blog-8854598589278537351.post-76902264034924137562012-08-31T22:00:00.001+05:002012-08-31T22:44:16.138+05:00BPS 1 pay fixation chart<iframe width='500' height='300' frameborder='0' src='https://docs.google.com/spreadsheet/pub?key=0AkgBcu7D4FdjdDl3RnRLY2Uwa0F4STFmcGZJOU05Ymc&single=true&gid=0&range=selected%20cells&output=html&widget=true'></iframe>Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-8854598589278537351.post-70489842084143158462012-03-03T22:00:00.002+05:002012-08-27T18:14:27.853+05:00Civil Servants Rules<div dir="ltr" style="text-align: left;" trbidi="on">
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<h2>
<b><span style="font-family: "Arial","sans-serif";">RECRUITMENT/APPOINTMENTS,</span></b></h2>
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<h2>
<b><span style="font-family: "Arial","sans-serif";">SENIORITY
AND PROMOTIONS</span></b></h2>
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<h3>
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">RECRUITMENT</span></b></h3>
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<b><span style="font-family: "Arial","sans-serif";">Civil Servants (Appointment, Promotion
and Transfer) Rules, 1973</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><i><span style="font-family: "Arial","sans-serif";">Sl.
No. 1</span></i></b></div>
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<span style="font-family: "Arial","sans-serif";">In
exercise of the powers conferred by section 25 of the Civil Servants Act, 1973
(LXXI of 1973), the President is pleased to make the following rules, namely:-</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">PART I – GENERAL</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">1.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">These
rules may be called the Civil Servants (Appointment, Promotion and Transfer)
Rules, 1973.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">2.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">In
these rules, unless there is anything repugnant in the subject or context,-</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: blue; font-family: "Arial","sans-serif";"><span style="color: black;">(a)</span><span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">"appointing
authority", in relation to a post means the person authorized under rule 6
to make appointment to that post;</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: blue; font-family: "Arial","sans-serif";"><span style="color: black;">(b)</span><span style="font: 7pt "Times New Roman";"> </span></span></b><span style="font-family: "Arial","sans-serif";">"Central Selection Board"
means a Board constituted by the Federal Government, for the purpose of selection
for promotion or transfer to,- </span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Arial","sans-serif";">(i)<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">posts
in basic pay scale 18 in the District Management Group and the Police Group; and
</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Arial","sans-serif";">(ii)<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">posts
in basic pay scales 19 to [21] and equivalent, consisting of such persons as
may be appointed by Federal Government from time to time;]</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: blue; font-family: "Arial","sans-serif";"><span style="color: black;">(c)</span><span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">"Commission"
means the Federal Public Service Commission;</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: blue; font-family: "Arial","sans-serif";"><span style="color: black;">(d)</span><span style="font: 7pt "Times New Roman";"> </span></span></b><span style="font-family: "Arial","sans-serif";">"Departmental Promotion
Committee" means a Committee constituted for the purpose of making selection
for promotion or transfer to posts under a Ministry, Division, Department or
Office of the Federal Government in [basic pay scales 18 ["except
the posts specified in sub- clause (i) of clause (b),] and below and
equivalent;]</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: blue; font-family: "Arial","sans-serif";"><span style="color: black;">(e)</span><span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">"Departmental
Selection Committee" means a Committee constituted for the purpose of
making selection for initial appointment to posts under a Ministry, Division,
Department or Office of the Federal Government in [basic pay scales 15 and below
and equivalent;]</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: blue; font-family: "Arial","sans-serif";"><span style="color: black;">(f)</span><span style="font: 7pt "Times New Roman";"> </span></span></b><a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftn4" name="_ftnref4" style="mso-footnote-id: ftn4;" title=""></a><span style="font-family: "Arial","sans-serif";">[Omitted].</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">3.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";"> </span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">(1)<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">Appointments
to posts shall be made by any of the following methods, namely:-</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: blue; font-family: "Arial","sans-serif";"><span style="color: black;">(a)</span><span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">by
promotion or transfer in accordance with Part II of these rules; and</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: blue; font-family: "Arial","sans-serif";"><span style="color: black;">(b)</span><span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">by
initial appointment in accordance with Part III of these rules.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">(1)<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">The
method of appointment and the qualifications and other conditions applicable to
a post shall be as laid down by the Ministry or Division concerned in consultation
with the Establishment Division.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">(2)<span style="font: 7pt "Times New Roman";"> </span></span></b><span style="font-family: "Arial","sans-serif";">Notwithstanding anything contained in
sub-rule (I), or the method of appointment laid down in the recruitment rules, a
person who is rendered surplus as a result of the reorganization or abolition
of a Division, Department, Office or permanent post in pursuance of any
Government decision or as a measure of economy may be appointed to a post in
the basic pay scale to which he belonged, if he possesses the qualifications,
and fulfills other conditions, applicable to that post"]. </span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">(3)<span style="font: 7pt "Times New Roman";"> </span></span></b><span style="font-family: "Arial","sans-serif";">Where a person referred to in sub-rule
(3),-</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Arial","sans-serif";">(i)<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">possesses
educational qualifications which are considered interchangeable with, or
equivalent to, the qualification prescribed in the relevant recruitment rules;
or</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Arial","sans-serif";">(ii)<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">fulfills
the prescribed qualifications and the conditions for initial appointment to the
post in the relevant rules except the condition relating to prescribed
experience, the appointing authority may, for reasons to be recorded in
writing, relax the requirement of educational qualifications or, as the case
may be, the prescribed experience]. </span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">4.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";"> </span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">(1)<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">In
each Ministry, Division, Department or Office of the Federal Government, there
shall be one or more Departmental Promotion Committees, and Departmental
Selection Committees, the composition of which shall be determined by the
Ministry or Division concerned in consultation with the Establishment Division.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">(2)<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">Each
such Committee shall consist of at least three members one of whom shall be
appointed Chairman.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">5.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">Where
an appointing authority for <a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftn7" name="_ftnref7" style="mso-footnote-id: ftn7;" title=""></a>posts
in basic pay scales 15 and below and equivalent] does not accept the recommendation
of a Departmental Selection or Departmental Promotion Committee, it shall
record reasons therefore and obtain orders of the next higher authority. </span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">6.<span style="font: 7pt "Times New Roman";"> </span></span></b><a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftn8" name="_ftnref8" style="mso-footnote-id: ftn8;" title=""></a><span style="font-family: "Arial","sans-serif";">The authorities competent to make appointments
to the various posts shall be as follows:- Posts</span></div>
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<a name='more'></a><br /></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">S. No</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">Basic Pay Scale of Posts</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">Appointing Authority</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: blue; font-family: "Arial","sans-serif";">1</span></b></div>
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<a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftn9" name="_ftnref9" style="mso-footnote-id: ftn9;" title=""></a><span style="font-family: "Arial","sans-serif";">Posts in Basic pay Scales 20 and
above or equivalent. </span></div>
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<a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftn10" name="_ftnref10" style="mso-footnote-id: ftn10;" title=""></a><span style="font-family: "Arial","sans-serif";">Prime Minister</span></div>
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<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: .75in;" width="72"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: blue; font-family: "Arial","sans-serif";">2</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.5in;" width="240"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif";">Posts in basic pay Establishment
Secretary scales 17 to 19 or equivalent.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 3.25in;" width="312"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif";">Establishment Secretary</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: .75in;" width="72"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: blue; font-family: "Arial","sans-serif";">3</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.5in;" width="240"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif";">Post in Basic Pay Scale 3 to 16 or
equivalent.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 3.25in;" width="312"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftn11" name="_ftnref11" style="mso-footnote-id: ftn11;" title=""></a><span style="font-family: "Arial","sans-serif";">Secretary of the Ministry or
Division concerned or the Head of Department (or an officer notified by the
Head of the department or Head of subordinate office)</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: .75in;" width="72"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: blue; font-family: "Arial","sans-serif";">4</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.5in;" width="240"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif";">Posts in Basic Pay Scales 1 and 2 or
equivalent.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 3.25in;" width="312"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif";">Secretary of the Ministry or
Division concerned or the Head of Department (or an officer notified by the
Head of the department or Head of subordinate office)</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: .75in;" width="72"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: blue; font-family: "Arial","sans-serif";">5</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.5in;" width="240"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftn12" name="_ftnref12" style="mso-footnote-id: ftn12;" title=""></a><span style="font-family: "Arial","sans-serif";">Posts in Basic pay Scales 17 &
18 and equivalent in Pakistan Ordnance Factories </span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 3.25in;" width="312"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif";">Chairman Pakistan Ordnance Factories Board
</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 1in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i><span style="font-family: "Arial","sans-serif";">Note.
--- </span></i></b><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Arial","sans-serif";">In the existing rules,
for the allocation and transaction of the business of the Federal Government,
wherever the words "Prime Minister" occur the same shall be deemed
substituted by the word "Chief Executive" vide Order No.7 of 1999, dated 30-10-1999.</span></i></b></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Arial","sans-serif";">Provided that the
President may designate an officer holding a post in basic pay scale 18 or 19
and equivalent in a Ministry, Division, Department or Office to be the
appointing authority for posts in basic pay scales 1 to 16 and equivalent in
the Ministry, Division, Department or Office; and] </span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 0.5in;">
<br /></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 0.5in;">
<br /></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 0.5in;">
<br /></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 0.5in;">
<br /></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 0.5in;">
<a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftn13" name="_ftnref13" style="mso-footnote-id: ftn13;" title=""></a><span style="font-family: "Arial","sans-serif";">Provided further that the President
may designate an officer of the Pakistan Army, Pakistan Navy or Pakistan Air Force,
not below the rank of Major or equivalent, to be the appointing authority for
civil posts in basic pay scales 1 to 16 and equivalent in the General
Headquarters, the Naval Headquarters or the Air Headquarters.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12pt;"><br clear="all" style="page-break-before: always;" />
</span></b>
</div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">PART II </span></b></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<h3>
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">APPOINTMENTS BY PROMOTION OR</span></b></h3>
</div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<h3>
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">TRANSFER</span></b></h3>
</div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">7.<span style="font: 7pt "Times New Roman";"> </span></span></b><a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftn14" name="_ftnref14" style="mso-footnote-id: ftn14;" title=""></a><span style="font-family: "Arial","sans-serif";">Promotion and transfers to posts in
basic pay scales 2 to18 and equivalent, [except the posts specified in sub
clause (i) of clause (b),] and equivalent] shall be made on the recommendation
of the appropriate Departmental Promotion Committee and promotions and
transfers to posts, <a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftn15" name="_ftnref15" style="mso-footnote-id: ftn15;" title=""></a>[specified
in sub clause (i) of clause (b) and posts], in [basic pay scales 19 to <a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftn16" name="_ftnref16" style="mso-footnote-id: ftn16;" title=""></a>21
and equivalent] shall be made on the recommendations of the Central Selection
Board. </span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">8.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">Only
such persons as possess the qualifications and meet the conditions laid down
for the purpose of promotion or transfer to a post shall be considered by the
Departmental Promotion Committee or the Central Selection Board, as the case
may be. </span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.5in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: blue; font-family: "Arial","sans-serif";">8-A.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">No
promotion on regular basis shall be made to posts in basic pay scales 18 to 22
and equivalent unless the officer concerned has completed such minimum length
of service, attended such training and passed such departmental examination, as
may be prescribed from time to time].</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.5in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: blue; font-family: "Arial","sans-serif";">8-B.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";"> </span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.3in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">(1)<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">Where
the appointing authority considers it to be in the public interest to fill a
post reserved under the rules for departmental promotion and the most senior
civil servant belonging to the cadre or service concerned who is otherwise
eligible for promotion does not possess the specified length of service the authority
may appoint him to that post on acting charge basis.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.3in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">(2)<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">So
long as a civil servant holds the acting charge appointment, a civil servant
junior to him shall not be considered for regular promotion but may be
appointed on acting charge basis to a higher post.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.3in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">(3)<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">In
the case of a post in <a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftn17" name="_ftnref17" style="mso-footnote-id: ftn17;" title=""></a>[basic
pay scales 17 to 22 and equivalent], reserved under the rules to be filled by
initial appointment, where the appointing authority is satisfied that no
suitable officer <a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftn18" name="_ftnref18" style="mso-footnote-id: ftn18;" title=""></a>[drawing
pay in basic pay scale] in which the post exists is available in that category
to fill the post and it is expedient to fill the post, it may appoint to that
post on acting charge basis the most senior officer otherwise eligible for
promotion in the organisation, cadre or service, as the case may be, in excess
of the promotion quota.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.3in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">(4)<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">Acting
charge appointment shall be made against posts which are likely to fall vacant
for a period of six months or more. Against vacancies occurring for less than
six months, current charge appointment may be made according to the orders
issued from time to time.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.3in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">(5)<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">Appointment
on acting charge basis shall be made on the recommendations of the Departmental
Promotion Committee or the Central Selection Board, as the case may be, same in
the case of [post in basic pay scale 22 and equivalent]. </span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.3in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">(6)<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">Acting
charge appointment shall not amount to appointment by promotion on regular
basis for any purpose including seniority. </span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.3in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">(7)<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">Acting
charge appointment shall not confer any vested right for regular promotion to
the post [ ] held on acting charge basis.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">9.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">Appointments
by transfer shall be made from amongst the persons holding appointment on a
regular basis in [posts in the same basic pay scale or equivalent to or
identical with the posts to be filled].</span></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">PART III</span></b></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<h3>
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">INITIAL APPOINTMENT</span></b></h3>
</div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">10.<span style="font: 7pt "Times New Roman";"> </span></span></b><a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftn19" name="_ftnref19" style="mso-footnote-id: ftn19;" title=""></a><span style="font-family: "Arial","sans-serif";">Initial appointment to the
All-Pakistan Services, the Civil Services of the Federation and posts in
connection with the affairs of the Federation in basic pay scales 16 to 22 and
equivalent <a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftn20" name="_ftnref20" style="mso-footnote-id: ftn20;" title=""></a>[
] except those which, under the Federal Public Service Commission (Functions)
Rules, 1978, do not fall within the purview of the Commission, shall be made on
the basis of tests and examinations to be conducted by the Commission.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">11.<span style="font: 7pt "Times New Roman";"> </span></span></b><a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftn21" name="_ftnref21" style="mso-footnote-id: ftn21;" title=""></a><span style="font-family: "Arial","sans-serif";">Initial appointments to posts in basic
pay scales 1 to 15 and equivalent, shall be made on the recommendations of the Departmental
Selection Committee after the vacancies have been advertised in newspapers].</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">12.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">A
candidate for initial appointment to a post must possess the educational
qualifications and experience and, except as provided in the rules framed for
the purpose of relaxation of age limit, must be within the age limit as laid
down for the post: </span></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Arial","sans-serif";">Provided
that unless otherwise specified in the method of appointment, qualifications
and other conditions applicable to a post as laid down under sub rule (2) of
rule 3, the experience prescribed for initial appointment shall be the
post-qualification experience.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">13.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">A
candidate for appointment shall be a citizen of Pakistan: Provided that this
requirement may be relaxed with the approval of the Establishment Division:</span></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Arial","sans-serif";">Provided
further that, in the case of candidates to be appointed on temporary basis to
posts in the Pakistan Missions abroad, such relaxation shall not be accorded
for a period exceeding one year at a time.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">14.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">Vacancies
in the under mentioned posts shall be filled on All-Pakistan basis in
accordance with the merit and provincial or regional quotas prescribed by
Government from time to time:</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.45in; text-align: justify; text-indent: -23.4pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Arial","sans-serif";">(i)<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">All
posts in <a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftn22" name="_ftnref22" style="mso-footnote-id: ftn22;" title=""></a>[basic
pay scales 16 and above and equivalent].</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.45in; text-align: justify; text-indent: -23.4pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Arial","sans-serif";">(ii)<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">Posts
in <a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftn23" name="_ftnref23" style="mso-footnote-id: ftn23;" title=""></a>[basic
pay scales 3 to 15 and equivalent] in offices, which serve the whole of Pakistan.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">15.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">Vacancies
in posts in <a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftn24" name="_ftnref24" style="mso-footnote-id: ftn24;" title=""></a>[basic
pay scales 3 to 15 and equivalent] in offices which serve only a particular
province or region shall be filled by appointment of persons domiciled in the
province or region concerned.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">16.<span style="font: 7pt "Times New Roman";"> </span></span></b><span style="font-family: "Arial","sans-serif";">Vacancies in posts in [basic pay
scales 1 and 2 and equivalent] shall ordinarily be filled on local basis. </span></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<span style="color: red; font-family: "Arial","sans-serif"; font-size: 9pt;"> </span><i><span style="color: red; font-size: 10pt;"></span></i></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">17.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">A
candidate for appointment must be in good mental and bodily health and free
from any physical defect likely to interfere with the discharge of his duties.
A candidate who after such medical examination as Government may prescribe is
found not to satisfy these requirements, shall not be appointed.</span></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">PART-IV</span></b></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<h3>
<b style="mso-bidi-font-weight: normal;"><i><span style="font-family: "Arial","sans-serif";">AD HOC </span></i></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">AND
TEMPORARY APPOINTMENTS</span></b></h3>
</div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">18.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">When
under the Federal Public Service Commission (Functions) Rules, 1978, a post is
required to be filled through the Commission, the appointing authority shall
forward a requisition to the Commission on a prescribed form immediately. In
exceptional cases, ad hoc appointment may, however, be made for a period of six
months or less with prior clearance of the Commission as provided in rule 19”;
and</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">19.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">When
the appointing authority considers it to be in public interest to fill a post
falling within the purview of the Commission urgently pending nomination of a
candidate by the Commission, it may proceed to fill it on <i>ad hoc </i>basis
for a period of six months or less after obtaining prior clearance of the
Commission. The post shall be advertised and the same procedures as laid down for
initial appointment in Part III shall be followed in making ad hoc appointments”.
& </span></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">[Authority. --- Subs
vide Establishment Division S.R.O. No.122 (I)/2000, dated 15-3-2000].</span></b></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">20.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">Short
term vacancies in the posts falling within the purview of the Commission and
vacancies occurring as a result of creation of temporary posts for a period not
exceeding six months, may be filled by the appointing authority otherwise that
through the Commission on a purely temporary basis after advertising the vacancy.</span></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<h3>
<a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftn25" name="_ftnref25" style="mso-footnote-id: ftn25;" title=""></a><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">PART
V - PROBATION</span></b></h3>
</div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">21.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";"> </span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.3in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">(1)<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">Persons
appointed by initial appointment, promotion or transfer shall be on probation
for a period of one year.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.3in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">(2)<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">The
period of probation may be curtailed for good and sufficient reasons, to be
recorded, or, if considered necessary, it may be extended for a period not
exceeding one year as may be specified at the time of appointment.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.3in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">(3)<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">On
the successful completion of probation period, the appointing authority shall,
by specific order, terminate the probation. (4) If no order is issued under
sub-rule (3), on the expiry of the first year of probation period, the period
of probation shall be deemed to have been extended under sub-rule(2):</span></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Arial","sans-serif";">Provided
that, subject to the provisions of proviso to subsection (2) of section 6 of
the Civil Servants Act, 1973 in the absence of an order under sub-rule (3), the
period of probation shall, on the expiry of the extended period under sub-rule
(2), be deemed to have successfully been completed.</span></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i><span style="font-family: "Arial","sans-serif";">[Authority. --- </span></i></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">Estt.
Division Notification No.S.R.O.1498 (I)/73, dated 20-10-1973].</span></b></div>
<div style="text-align: justify;">
<b><span style="font-family: "Arial","sans-serif"; font-size: 12pt;"><br clear="all" style="page-break-before: always;" />
</span></b>
</div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<h3>
<b><span style="font-family: "Arial","sans-serif";">APPOINTMENT,
PROMOTION AND TRANSFER</span></b></h3>
</div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<h3>
<b><span style="font-family: "Arial","sans-serif";">RULES
FOR MINISTERIAL STAFF</span></b></h3>
</div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i><span style="font-family: "Arial","sans-serif";">Sl.
No. 2</span></i></b></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Arial","sans-serif";">In
pursuance of sub-rule (2) of rule 3 of the Civil Servants (Appointment,
Promotion and Transfer) Rules, 1973, the following method, qualifications and
other conditions are laid down for appointment to the ministerial posts in
Ministries/Divisions and Departments under the Federal Government:-</span></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<h2>
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">METHOD OF APPOINTMENT</span></b></h2>
</div>
<ol start="2" style="margin-top: 0in; text-align: justify;" type="1">
<li class="MsoNormal" style="margin-top: 6pt;"><span style="font-family: "Arial","sans-serif";">The posts shall be
filled in as follows:- Name of post</span></li>
</ol>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 0px; margin-right: 0px; text-align: left; width: 580px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 196.25pt;" width="262"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">NAME OF POST</span></b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.5pt; mso-border-left-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 91.5pt;" width="122"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">PROMOTION</span></b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.5pt; mso-border-left-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.05in;" width="197"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">DIRECT RECRUITMENT</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 196.25pt;" valign="top" width="262"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: justify;">
<span style="font-family: "Arial","sans-serif";">L.D.C.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 91.5pt;" width="122"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif";">10%</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.05in;" width="197"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif";">90%</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 196.25pt;" valign="top" width="262"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: justify;">
<span style="font-family: "Arial","sans-serif";">LDC <a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftn26" name="_ftnref26" style="mso-footnote-id: ftn26;" title=""></a>(Selection
Grade)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 91.5pt;" width="122"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif";">100%</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.05in;" width="197"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif";">---</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 196.25pt;" valign="top" width="262"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: justify;">
<span style="font-family: "Arial","sans-serif";">UDC</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 91.5pt;" width="122"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif";">50%</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.05in;" width="197"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif";">50%</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 196.25pt;" valign="top" width="262"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: justify;">
<span style="font-family: "Arial","sans-serif";">UDC (Selection Grade)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 91.5pt;" width="122"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif";">100%</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.05in;" width="197"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif";">---</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 196.25pt;" valign="top" width="262"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: justify;">
<span style="font-family: "Arial","sans-serif";">Assistant</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 91.5pt;" width="122"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif";">50%</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.05in;" width="197"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif";">50%</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-top: none; border: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 196.25pt;" valign="top" width="262"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: justify;">
<span style="font-family: "Arial","sans-serif";">Assistant (Selection
Grade)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 91.5pt;" width="122"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif";">100%</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.05in;" width="197"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif";">---</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-top: none; border: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 196.25pt;" valign="top" width="262"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: justify;">
<span style="font-family: "Arial","sans-serif";">Assistant Incharge</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 91.5pt;" width="122"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif";">100%</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.05in;" width="197"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif";">---</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="border-top: none; border: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 196.25pt;" valign="top" width="262"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: justify;">
<span style="font-family: "Arial","sans-serif";">Superintendent</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 91.5pt;" width="122"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif";">100%</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.05in;" width="197"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif";">---</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="border-top: none; border: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 196.25pt;" valign="top" width="262"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: justify;">
<span style="font-family: "Arial","sans-serif";">Superintendent (Selection
Grade)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 91.5pt;" width="122"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif";">100%</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.05in;" width="197"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif";">---</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td style="border-top: none; border: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 196.25pt;" valign="top" width="262"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: justify;">
<a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftn27" name="_ftnref27" style="mso-footnote-id: ftn27;" title=""></a><span style="font-family: "Arial","sans-serif";">Stenotypist</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 91.5pt;" width="122"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif";">---</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.05in;" width="197"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif";">100%</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td style="border-top: none; border: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 196.25pt;" valign="top" width="262"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: justify;">
<a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftn28" name="_ftnref28" style="mso-footnote-id: ftn28;" title=""></a><span style="font-family: "Arial","sans-serif";">Stenotypist (Selection Grade)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 91.5pt;" width="122"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif";">100%</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.05in;" width="197"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif";">---</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 12;">
<td style="border-top: none; border: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 196.25pt;" valign="top" width="262"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: justify;">
<span style="font-family: "Arial","sans-serif";">Stenographer</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 91.5pt;" width="122"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif";">50%</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.05in;" width="197"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif";">50%</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 13; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 196.25pt;" valign="top" width="262"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: justify;">
<span style="font-family: "Arial","sans-serif";">Stenographer (Selection
Grade)<a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftn29" name="_ftnref29" style="mso-footnote-id: ftn29;" title=""></a></span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 91.5pt;" width="122"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif";">100%</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.05in;" width="197"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif";">---</span></div>
</td>
</tr>
</tbody></table>
</div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify; text-indent: 0.5in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">Provided that:-</span></b></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.45in; text-align: justify; text-indent: -23.4pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Arial","sans-serif";">(i)<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">Failing
promotion the posts falling in the promotion quota except the posts of
Superintendent, Assistant Incharge and all the selection grade posts shall be filled
in by direct recruitment and failing direct recruitment by transfer.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.45in; text-align: justify; text-indent: -23.4pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Arial","sans-serif";">(ii)<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">Failing
promotion due to non-availability of suitable person the posts of Assistant
Incharge and Superintendent shall be filled in by transfer as prescribed by the
Establishment Division from time to time.</span></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<h2>
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">CONDITIONS FOR PROMOTION</span></b></h2>
</div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">3.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">Promotion
to posts in column 1 below shall be made by selection from amongst the persons
who hold the posts specified in column 2 on a regular basis and possess the
qualifications and experience prescribed in column 3.</span></div>
<div style="text-align: justify;">
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 0px; margin-right: 0px; text-align: left; width: 652px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.95in;" width="187"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">Name of post</span></b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.5pt; mso-border-left-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 171.0pt;" width="228"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">Person eligible</span></b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.5pt; mso-border-left-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 177.3pt;" width="236"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">Conditions of eligibility</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.95in;" width="187"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif";">L.D.C.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 171.0pt;" width="228"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif";">Qasid, N/Qasid, Daftry, Record
Sorter, DMO, and other speed employees holding lower posts.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 177.3pt;" width="236"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif";">Matriculate with typing 30 w.p.m.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.95in;" width="187"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif";">L.D.C. </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif";">(Selection Grade)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 171.0pt;" width="228"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif";">L.D.C.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 177.3pt;" width="236"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif";">Selection on seniority cum-fitness</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.95in;" width="187"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif";">U.D.C.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 171.0pt;" width="228"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif";">LDC</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 177.3pt;" width="236"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif";">3 years service as LDC</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.95in;" width="187"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif";">UDC (Selection Grade)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 171.0pt;" width="228"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif";">UDC</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 177.3pt;" width="236"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif";">seniority cum-fitness</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.95in;" width="187"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif";">Assistant</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 171.0pt;" width="228"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif";">UDC</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 177.3pt;" width="236"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif";">3 years service as UDC.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-top: none; border: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.95in;" width="187"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif";">Assistant(Selection Grade)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 171.0pt;" width="228"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif";">Assistant</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 177.3pt;" width="236"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif";">Selection on the basis of seniority-<i>cum-</i>fitness.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-top: none; border: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.95in;" width="187"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif";">Assistant Incharge</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 171.0pt;" width="228"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif";">Assistant/ Assistant(Selection
Grade)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 177.3pt;" width="236"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif";">3 years service as Assistant (Selection
Grade) or Assistant.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="border-top: none; border: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.95in;" width="187"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftn30" name="_ftnref30" style="mso-footnote-id: ftn30;" title=""></a><span style="font-family: "Arial","sans-serif";">Stenotypist </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif";">(Selection Grade)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 171.0pt;" width="228"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif";">Stenotypist</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 177.3pt;" width="236"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif";">3 years service as Stenotypist </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="border-top: none; border: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.95in;" width="187"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif";">Stenographer</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 171.0pt;" width="228"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif";">Stenotypist</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 177.3pt;" width="236"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif";">3 years service as Stenotypist.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td style="border-top: none; border: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.95in;" width="187"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif";">Stenographer </span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif";">(Selection Grade)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 171.0pt;" width="228"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif";">Stenographer</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 177.3pt;" width="236"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif";">Selection on the basis of seniority-<i>cum</i>-fitness.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td style="border-top: none; border: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.95in;" width="187"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif";">Superintendent</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 171.0pt;" width="228"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif";">Assistant Incharge/Assistant
(Selection Grade)/Assistant </span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 177.3pt;" width="236"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif";">5 years service as Assistant
incharge/Assistant (Selection Grade) / Assistant </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 12; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.95in;" width="187"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif";">Superintendent (Selection Grade)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 171.0pt;" width="228"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif";">Superintendent </span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 177.3pt;" width="236"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif";">Selection on the basis of
seniority-cum-fitness. </span></div>
</td>
</tr>
</tbody></table>
</div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.75in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i><span style="font-family: "Arial","sans-serif";">Note:
---</span></i></b><i><span style="font-family: "Arial","sans-serif";"> </span></i><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Arial","sans-serif";">Promotion
to the posts of UDC, Assistant and Stenographer will be made on the basis of
seniority-cum-fitness. Grant of
selection grade in the post of LDC, UDC, Assistant, Stenographer and
Superintendent will also be made on the basis of seniority-cum-fitness. Promotion to the post of
Assistant Incharge and Superintendent will be made by selection on merit.
Promotion to the post of LDC will also be made on the basis of merit.</span></i></b></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<h3>
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">QUALIFICATIONS/CONDITIONS FOR TRANSFER</span></b></h3>
</div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.5in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">4.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">Appointment
by transfer shall be made from amongst the persons holding equivalent
appointment in the Ministries/ Divisions/Departments under the Federal
Government on a regular basis, provided they possess the qualifications / experience
prescribed for direct recruitment or promotion to the post concerned.</span></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<h3>
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">QUALIFICATIONS/EXPERIENCE AND AGE
LIMIT</span></b></h3>
</div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<h3>
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">FOR DIRECT RECRUITMENT</span></b></h3>
</div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">5.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">A
candidate must possess the educational qualifications and experience and must
be within the age limit as mentioned against the post concerned in the schedule
to this notification:</span></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Arial","sans-serif";">Provided
that the maximum age limits will be relaxed by 3 years in the case of
candidates belonging to Scheduled Castes, Buddhist Community, recognised tribes
of the Tribal Areas, Azad Kashmir, Northern
Areas (District of Gilgit, Skardu and Diamir), FATA, Sindh (R) and Balochistan
in accordance with the instructions issued by the Establishment Division:</span></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Arial","sans-serif";">Provided
further that the maximum age limit may be relaxed but not more than 10 years in
respect of Government servants who have completed at least 2 years continuous
service on the closing date of the advertisement and only upto the age of 55
years, if applicable.</span></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<h4>
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">PROBATION</span></b></h4>
</div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.5in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">6.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">Persons
appointed by promotion or direct recruitment or by transfer shall be on
probation for a period of one year. This period may be curtailed for good and
sufficient reasons, to be recorded; or, if considered necessary it may be
extended for a period not exceeding one year as may be prescribed at the time
of appointment or during the probation period. Appointment on probation shall
be subject to the provisions of section 6 of Civil Servants Act, 1973, read
with rule 21 of Civil Servants (Appointment, Promotion and Transfer) Rules, 1973.</span></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">SCHEDULE</span></b></div>
<div style="text-align: justify;">
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 0px; margin-right: 0px; text-align: left;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 44.85pt;" width="60"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">S. No</span></b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.5pt; mso-border-left-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" width="148"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">Name of the post</span></b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.5pt; mso-border-left-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 100.0pt;" width="133"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">Qualifications/Experience</span></b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.5pt; mso-border-left-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 87.3pt;" width="116"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">Maximum age limit</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 44.85pt;" valign="top" width="60"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: blue; font-family: "Arial","sans-serif";">1</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif";">LDC</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 100.0pt;" valign="top" width="133"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: justify;">
<span style="font-family: "Arial","sans-serif";">Matriculation with
typing speed 30 w.p.m.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 87.3pt;" valign="top" width="116"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif";">25
years</span></div>
</td>
</tr>
<tr style="height: 26.85pt; mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.5pt; height: 26.85pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 44.85pt;" valign="top" width="60"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: blue; font-family: "Arial","sans-serif";">2</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; height: 26.85pt; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif";">UDC</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; height: 26.85pt; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 100.0pt;" valign="top" width="133"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif";">Intermediate</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; height: 26.85pt; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 87.3pt;" valign="top" width="116"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif";">25
years</span></div>
</td>
</tr>
<tr style="height: 26.4pt; mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.5pt; height: 26.4pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 44.85pt;" valign="top" width="60"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: blue; font-family: "Arial","sans-serif";">3</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; height: 26.4pt; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif";">Assistant
</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; height: 26.4pt; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 100.0pt;" valign="top" width="133"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: justify;">
<span style="font-family: "Arial","sans-serif";">Graduate </span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; height: 26.4pt; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 87.3pt;" valign="top" width="116"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif";">28
years</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 44.85pt;" valign="top" width="60"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: blue; font-family: "Arial","sans-serif";">4</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif";">Stenotypist
</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 100.0pt;" valign="top" width="133"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: justify;">
<span style="font-family: "Arial","sans-serif";">Matric with 80/40 w.p.m.
speed in shorthand and typing respectively.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 87.3pt;" valign="top" width="116"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif";">25
years</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 44.85pt;" valign="top" width="60"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: blue; font-family: "Arial","sans-serif";">5</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif";">Stenographer
</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 100.0pt;" valign="top" width="133"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif";">Intermediate with 100/50 w.p.m. speed
in shorthand and typing respectively.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 87.3pt;" valign="top" width="116"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif";">25
years</span></div>
</td>
</tr>
</tbody></table>
</div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.75in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i><span style="font-family: "Arial","sans-serif";">Note</span></i></b><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Arial","sans-serif";">. --- <a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftn31" name="_ftnref31" style="mso-footnote-id: ftn31;" title=""></a>Minimum
age limit for initial appointment to the ministerial posts shall be 18 years</span></i></b></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">[<i>Authority.</i> ---Estt. Division
Notification No.S.R.O.248 (1)/88, dated 7-4-1988].</span></b></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i><span style="font-family: "Arial","sans-serif";">Sl.
No. 3</span></i></b></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<i><span style="font-family: "Arial","sans-serif";">Bar against making
recruitment without framing Recruitment Rules for Civil Posts. - </span></i><span style="font-family: "Arial","sans-serif";">Instances have come to the notice of
the Establishment Division that appointments to certain posts have been made by
the Ministries/Divisions without framing recruitment rules for these posts. Not
only does this practice cause hardship to the individuals themselves but also
creates administrative difficulties at the time of their promotion/
recruitment. It has, therefore, been decided that:-</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.45in; text-align: justify; text-indent: -23.4pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Arial","sans-serif";">(i)<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">Appointments
(by promotion, transfer or direct recruitment) to the posts for which
recruitment rules do not exist or have not been finalized in consultation with
Establishment Division/FPSC, may not be made in the absence of Recruitment Rules;
and the practice to place the requisitions with FPSC, through the Establishment
Division, allowed <i>vide </i>this Division D.O. Letter No.9/2/74-DV, dated 15<sup>th</sup>
February, 1975 may be stopped forthwith.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.45in; text-align: justify; text-indent: -23.4pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Arial","sans-serif";">(ii)<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">Recruitment
rules for all posts sanctioned with the concurrence of the competent authority,
if not in existence, should be framed/ finalized within three months of the
issue of this circular. </span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.45in; text-align: justify; text-indent: -23.4pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Arial","sans-serif";">(iii)<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">In
future the proposals regarding recruitment rules referred to this Division
after the expiry of three months of the creation of posts, will not be entertained
by the Establishment Division.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.5in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">2.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">In
order to simplify the procedure of framing recruitment rules, it has further
been arrived at that the decisions contained in para 1 above should be
implemented according to the procedure indicated below:-</span></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Arial","sans-serif";">Every
new proposal forwarded to the Establishment Division regarding recruitment
rules, should contain the following information/documents:-</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.45in; text-align: justify; text-indent: -23.4pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Arial","sans-serif";">(i)<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">Number
of post(s) to be filled and the number of the feeding post(s), if any.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.45in; text-align: justify; text-indent: -23.4pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Arial","sans-serif";">(ii)<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">Job-description
of the post(s).</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.45in; text-align: justify; text-indent: -23.4pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Arial","sans-serif";">(iii)<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">Where
a post is to be filled by promotion, the recruitment rules of the feeding
posts(s) (if any) may also be furnished.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.45in; text-align: justify; text-indent: -23.4pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Arial","sans-serif";">(iv)<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">Copy
of the sanction regarding creation/continuance of post(s), duly endorsed by the
Finance Division.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.45in; text-align: justify; text-indent: -23.4pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Arial","sans-serif";">(v)<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">Organizational
chart of the establishment where the post(s), in question exist.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.5in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">3.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">All
the instructions, issued by the Establishment Division on the subject from time
to time, may be deemed to have been superseded to the extent they are
inconsistent with the instructions contained in this Office Memorandum.</span></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">[<i>Authority</i>. --- Estt. Division
O.M.No.11/1/81-R.5, dated 20-8-1981.]</span></b></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i><span style="font-family: "Arial","sans-serif";">Sl.
No. 4</span></i></b></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify; text-indent: 0.5in;">
<i><span style="font-family: "Arial","sans-serif";">Framing
of Recruitment Rules.</span></i><span style="font-family: "Arial","sans-serif";">
- The methods of appointment of Federal civil posts are regulated under the
provisions of the Civil Servants (Appointment, Promotion and Transfer) Rules,
1973 framed under Section 25 of the Civil Servants Act, 1973. As these rules provide
the basic framework for appointment to Federal civil posts, instructions were
issued <i>vide </i>Establishment Division O.M.No.9/1/73- D.V., dated 29.11.73
(Sl.No.21) laying down a simplified format for notifying recruitment rules
since the earlier pattern of detailed recruitment rules for various
posts/cadres was no longer considered necessary. The system has its advantages
but over the years, the framing of recruitment rules has become an increasingly
mechanical exercise and is now reduced to simply inserting uniform standards
(of educational requirements, experience, age limits, etc) for equivalent posts
in various departments. As a result, the recruitment rules are no more viewed
as important and essential instruments of career planning nor do they properly
reflect the job requirements particularly in technical posts/cadres. This trend
should be reversed and recruitment rules for various posts/cadres should be
framed with greater care to serve, on the one hand, as instruments of career planning
for the officials concerned and on the other, be tailored around the job
requirements particularly in technical cadres.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">2.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">It
is, therefore, requested that while framing recruitment rules due consideration
should be given to job descriptions for laying down the
qualifications/experience for posts and the composition of cadre for
prescribing percentage, for direct recruitment and promotions. Efforts should
be made to safeguard both the department's interest in raising a fully
qualified and experienced cadre and the career interests of its members whose
promotions are governed under the provisions of recruitment rules. </span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">3.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">Establishment
Division has also noticed that some Divisions/Departments have framed
recruitment rules for isolated posts or very small cadres (comprising 3-4
posts) like telephone operators, lady health visitors, teachers of departmental
schools, etc. This is not a satisfactory arrangement because such isolated
posts or tiny cadres do not offer adequate prospects of promotion to the incumbents.
In such cases it would be advisable to fill the posts by having officials on
deputation from departments which have large cadres operating in the relevant
field, such as T&T Department in the case of telephone operators, Federal/
Provincial Health/Education Departments in the case of lady health visitors and
teachers, etc. The Divisions/Departments are, therefore, advised not to frame
separate recruitment rules for their isolated posts or very small cadres where officials
with requisite skills are available in other federal/provincial departments.
The posts of the type under reference may be filled by deputation on tenure
basis. </span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">4.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">As
a matter of general policy a person below the age of 18 years cannot be
employed as a Government servant. Other than this limitation, prescribing
minimum age limits for each post is not only unnecessary but leaves the
possibility of denying opportunity to some otherwise qualified and capable
candidates on a mere technicality. It has, therefore, been decided that while
framing recruitment rules, no conditions regarding minimum age be mentioned. In
the existing cases, Ministries/Divisions may consider the matter and take steps
to amend the rules, wherever necessary.</span></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">[<i>Authority</i>. --- Estt.Division
O.M.No.9/1/73-R.5, dated 22-8-1984].</span></b></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i><span style="font-family: "Arial","sans-serif";">Sl.
No. 5</span></i></b></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Arial","sans-serif";">It
has been observed that the Ministries/Divisions resort to making <i>ad hoc </i>appointments
either in the absence of Recruitment rules or during the course of finalization
of these Rules. It has also been observed that the finalization of recruitment
rules take considerable time and the F.P.S.C. do not entertain requisitions for
regular appointments or proposals for first extension in <i>ad hoc </i>appointments
unless the rules have been notified. This leads to avoidable administrative
complications besides causing financial hardship to the <i>ad hoc </i>appointees.
Ministries/Divisions are, therefore, advised to invariably draft their recruitment
rules in the light of model rules already circulated and follow up their finalization/notification
on top priority basis so that the time-lag is reduced to the barest minimum.
Wherever necessary, Ministries/ Divisions may hold joint meetings with the
Establishment Division/FPSC so as to eliminate delay in the finalization of the
recruitment rules.</span></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">[<i>Authority</i>. --- Estt.Division
O.M.No.2/7/85-CP.5 dated 10-6-1987].</span></b></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i><span style="font-family: "Arial","sans-serif";">Sl.
No. 6</span></i></b></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Arial","sans-serif";">Recruitment
Rules for various posts are required to be framed by the Ministries/Divisions
concerned in consultation with the Establishment Division in pursuance of rule
3(2) of Civil Servants (Appointment, Promotion and Transfer) Rules, 1973.
Concurrence of the Federal Public Service Commission is also required with
regard to qualifications for, and methods of recruitment to posts in BPS-16 and
above, in the light of Section 7(b) Federal Public Service Commission
Ordinance, 1977 read with FPSC (Functions) Rules, 1978.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">2.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">The
question of finding ways to cut down the inordinate delay often involved in the
finalization of the recruitment rules due to protracted correspondence between
the Ministry/Division concerned, the Federal Public Service Commission and the
Establishment Division has been receiving the attention of the Establishment Division
for some time past. It has now been decided on the recommendation of the
Committee for Decentralization of Powers recently appointed by the President to
appoint a standing committee comprising one representative of the Ministry/ Division
concerned and one representative of the Establishment Division to finalize the
recruitment rules by discussion whenever their finalization is delayed due to
difference of opinion between the Ministry or Division concerned and the
Establishment Division or between any of the above two and the Federal Public Service
Commission will also be invited to the meeting of the Committee where there is
a difference of opinion with F.P.S.C.</span></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">[<i>Authority</i>. --- Estt. Division
O.M.No.7/6/87-R.5, dated 10-7-1988].</span></b></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<h3>
<b><span style="font-family: "Arial","sans-serif";">STANDARDIZATION
OF PAY SCALES AND RECRUITMENT RULES FOR LIBRARIANS WORKING IN THE FEDERAL
GOVERNMENT ORGANIZATIONS</span></b></h3>
</div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i><span style="font-family: "Arial","sans-serif";">Sl.
No. 7</span></i></b></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Arial","sans-serif";">Since
long the question for standardization and rationalization of pay scales,
qualifications and experience for librarians working in the Federal Government
Organizations has been under consideration of the Government. The President has
now been pleased to approve the proposal contained in paragraph-3 of Education
Division's Summary bearing u.o.No.F.6-13/84-AD(Lib), dated 2-1-1984 and approval
conveyed <i>vide </i>Establishment Division u.o.No.8/50/83-R.I., dated
21-8-1985. The contents of paragraph-3 of the Summary approved by the President
are reproduced below:-</span></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify; text-indent: 0.5in;">
<br /></div>
<div style="text-align: justify;">
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 0px; margin-right: 0px; text-align: left; width: 657px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 61.75pt;" width="82"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">GROUP</span></b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.5pt; mso-border-left-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 131.45pt;" width="175"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">NAME OF POST</span></b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.5pt; mso-border-left-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: .5in;" width="48"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">BPS</span></b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.5pt; mso-border-left-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 193.3pt;" width="258"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">QUALIFICATION
EXPERIENCE REQUIRED</span></b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.5pt; mso-border-left-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.0pt;" width="93"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">TYPE OF GOVT.
LIBRARY</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 61.75pt;" width="82"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">1</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 131.45pt;" width="175"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">2</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: .5in;" width="48"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">3</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 193.3pt;" width="258"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">4</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.0pt;" width="93"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">5</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 61.75pt;" valign="top" width="82"><div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 31.75pt; margin-right: 0in; margin-top: 6.0pt; mso-layout-grid-align: none; mso-list: l1237 level1 lfo61; mso-pagination: widow-orphan; mso-text-indent-alt: -9.0pt; tab-stops: list 31.75pt; text-indent: -31.75pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: blue; font-family: "Arial","sans-serif"; font-size: 10pt;"><span style="font: 7pt "Times New Roman";">
</span>I.<span style="font: 7pt "Times New Roman";"> </span></span></b><b style="mso-bidi-font-weight: normal;"><span style="color: blue; font-family: "Arial","sans-serif"; font-size: 10pt;"> </span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 131.45pt;" valign="top" width="175"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt;">Chief Librarian /
Director General </span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: .5in;" valign="top" width="48"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt;">20</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 193.3pt;" valign="top" width="258"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt;">At least Second
Class Master’s Degree in Library Science/ Information Science with 17 years
professional cum-administrative experience in B-17 and above. Experience
relaxable by one year for those holding Degree from a Foreign University.</span></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt;">OR</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt;">Ph.D. in Library
Science with 15 years experience in the relevant field.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.0pt;" valign="top" width="93"><div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 12.6pt; margin-right: 0in; margin-top: 6.0pt; mso-layout-grid-align: none; mso-list: l84 level1 lfo49; mso-pagination: widow-orphan; tab-stops: list 12.6pt; text-align: justify; text-indent: -12.6pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">1.<span style="font: 7pt "Times New Roman";"> </span></span></b><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">National Library.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 12.6pt; margin-right: 0in; margin-top: 6.0pt; mso-layout-grid-align: none; mso-list: l84 level1 lfo49; mso-pagination: widow-orphan; tab-stops: list 12.6pt; text-align: justify; text-indent: -12.6pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">2.<span style="font: 7pt "Times New Roman";"> </span></span></b><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">Federal Deptt. of
Libraries.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 61.75pt;" valign="top" width="82"><div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 31.75pt; margin-right: 0in; margin-top: 6.0pt; mso-layout-grid-align: none; mso-list: l1237 level1 lfo61; mso-pagination: widow-orphan; mso-text-indent-alt: -9.0pt; tab-stops: list 31.75pt; text-indent: -31.75pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: blue; font-family: "Arial","sans-serif"; font-size: 10pt;"><span style="font: 7pt "Times New Roman";">
</span>II.<span style="font: 7pt "Times New Roman";"> </span></span></b><b style="mso-bidi-font-weight: normal;"><span style="color: blue; font-family: "Arial","sans-serif"; font-size: 10pt;"> </span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 131.45pt;" valign="top" width="175"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt;">Principal Librarian/
Director.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: .5in;" valign="top" width="48"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt;">19</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 193.3pt;" valign="top" width="258"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt;">At least Second
class Mater’s Degree in Library Science/ Information Science plus 13 years
professional experience in B-17 and above. Experience relaxable by one year
for those holding Degree from a Foreign University.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt;">OR</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt;">Ph.D in relevant
subject plus 10 years post qualifications experience in the relevant field.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.0pt;" valign="top" width="93"><div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 16.9pt; margin-right: -.05pt; margin-top: 6.0pt; mso-layout-grid-align: none; mso-list: l1426 level1 lfo50; mso-pagination: widow-orphan; tab-stops: list 16.9pt 63.0pt; text-align: justify; text-indent: -16.9pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">1.<span style="font: 7pt "Times New Roman";"> </span></span></b><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">National Library.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 16.9pt; margin-right: -.05pt; margin-top: 6.0pt; mso-layout-grid-align: none; mso-list: l1426 level1 lfo50; mso-pagination: widow-orphan; tab-stops: list 16.9pt 63.0pt; text-align: justify; text-indent: -16.9pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">2.<span style="font: 7pt "Times New Roman";"> </span></span></b><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">Federal Deptt.of
Libraries.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 16.9pt; margin-right: -.05pt; margin-top: 6.0pt; mso-layout-grid-align: none; mso-list: l1426 level1 lfo50; mso-pagination: widow-orphan; tab-stops: list 16.9pt 63.0pt; text-indent: -16.9pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">3.<span style="font: 7pt "Times New Roman";"> </span></span></b><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">Other Libraries
with 150,000 or more volumes.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 61.75pt;" valign="top" width="82"><div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 31.75pt; margin-right: 0in; margin-top: 6.0pt; mso-layout-grid-align: none; mso-list: l1237 level1 lfo61; mso-pagination: widow-orphan; mso-text-indent-alt: -9.0pt; tab-stops: list 31.75pt; text-indent: -31.75pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: blue; font-family: "Arial","sans-serif"; font-size: 10pt;"><span style="font: 7pt "Times New Roman";">
</span>III.<span style="font: 7pt "Times New Roman";"> </span></span></b><b style="mso-bidi-font-weight: normal;"><span style="color: blue; font-family: "Arial","sans-serif"; font-size: 10pt;"> </span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 131.45pt;" valign="top" width="175"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt;">Senior Librarian/
senior Documentation Officer/Senior Bibliographer/ Senior Editor, National
Bibliography/ Deputy Director.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: .5in;" valign="top" width="48"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt;">18</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 193.3pt;" valign="top" width="258"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt;">At least Second
class Mater’s Degree in Library Science/ Information Science/ Document-ation
plus 6 years post qualification experience in the relevant field. Experience
relaxable by one year for those
holding Degree from a Foreign
University.</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.0pt;" valign="top" width="93"><div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 16.9pt; margin-right: 0in; margin-top: 6.0pt; mso-layout-grid-align: none; mso-list: l1186 level1 lfo51; mso-pagination: widow-orphan; tab-stops: list 16.9pt; text-align: justify; text-indent: -9.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">1.<span style="font: 7pt "Times New Roman";"> </span></span></b><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">National Library.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 16.9pt; margin-right: 0in; margin-top: 6.0pt; mso-layout-grid-align: none; mso-list: l1186 level1 lfo51; mso-pagination: widow-orphan; tab-stops: list 16.9pt; text-align: justify; text-indent: -9.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">2.<span style="font: 7pt "Times New Roman";"> </span></span></b><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">Federal Deptt.of
Libraries. </span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 16.9pt; margin-right: 0in; margin-top: 6.0pt; mso-layout-grid-align: none; mso-list: l1186 level1 lfo51; mso-pagination: widow-orphan; tab-stops: list 16.9pt; text-indent: -9.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">3.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">Other Libraries with 150,000 or more volumes.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 61.75pt;" valign="top" width="82"><div align="center" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 29.35pt; margin-right: 0in; margin-top: 6.0pt; mso-layout-grid-align: none; mso-list: l1186 level2 lfo51; mso-pagination: widow-orphan; mso-text-indent-alt: -.25in; tab-stops: 38.35pt; text-align: center; text-indent: -29.35pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: blue; font-family: "Arial","sans-serif"; font-size: 10pt;"><span style="font: 7pt "Times New Roman";">
</span>IV.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif"; font-size: 10pt;"> </span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 131.45pt;" valign="top" width="175"><div class="MsoNormal" style="line-height: 12.0pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt;">Librarian/ Bibliographer/ Planning Officer/
Editor, National Bibliography/ Documentation Officer/Research
Officer/Assistant Director.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: .5in;" valign="top" width="48"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt;">17</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 193.3pt;" valign="top" width="258"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt;">At least Second
Class Master's Degree in Library Science/ Information Sciences</span></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt;">OR</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 116.5pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt;">Graduate with Diploma in Library Science from a<span style="letter-spacing: -0.1pt;"> </span>University or Bachelor of Library
Science, plus 5 years post qualifications professional experience in B-16
otherwise 8 years if not in B-16.</span></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt;">OR</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 116.5pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt;">Second Class Master's Degree <span style="letter-spacing: -0.1pt;">in relevant subject with Diploma</span> in
Library Science or Bachelor of Library Science. </span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.0pt;" valign="top" width="93"><div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 16.9pt; margin-right: 0in; margin-top: 6.0pt; mso-layout-grid-align: none; mso-list: l1380 level1 lfo62; mso-pagination: widow-orphan; tab-stops: list 16.9pt; text-indent: -9.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">National Library.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 16.9pt; margin-right: 0in; margin-top: 6.0pt; mso-layout-grid-align: none; mso-list: l1380 level1 lfo62; mso-pagination: widow-orphan; tab-stops: list 16.9pt; text-indent: -9.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">Federal Deptt.of Libraries.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 16.9pt; margin-right: 0in; margin-top: 6.0pt; mso-layout-grid-align: none; mso-list: l1380 level1 lfo62; mso-pagination: widow-orphan; tab-stops: list 16.9pt; text-indent: -9.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">3.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">Other Libraries with 15,000 to 50,000 volumes.</span></div>
</td>
</tr>
<tr style="height: 35.5pt; mso-yfti-irow: 6;">
<td style="border-top: none; border: solid windowtext 1.5pt; height: 35.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 61.75pt;" valign="top" width="82"><div align="center" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 25.6pt; margin-right: 0in; margin-top: 6.0pt; mso-layout-grid-align: none; mso-list: l1186 level2 lfo51; mso-pagination: widow-orphan; mso-text-indent-alt: -9.0pt; tab-stops: list 25.6pt; text-align: center; text-indent: -25.6pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: blue; font-family: "Arial","sans-serif"; font-size: 10pt;"><span style="font: 7pt "Times New Roman";">
</span>V.<span style="font: 7pt "Times New Roman";"> </span></span></b><span style="font-family: "Arial","sans-serif"; font-size: 10pt;"> </span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; height: 35.5pt; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 131.45pt;" valign="top" width="175"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt;">Assistant Librarian /Junior
Librarian/ Assistant Editor/ <span style="letter-spacing: -0.1pt;">Assistant Research </span>Officer/ Assistant Documentation
Officer/Deputy Assistant Director</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; height: 35.5pt; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: .5in;" valign="top" width="48"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt;">16</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; height: 35.5pt; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 193.3pt;" valign="top" width="258"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt;">At least Second
Class Bachelor's Degree with <span style="letter-spacing: -0.1pt;">Diploma in
Library Science</span> or Bachelor of Library Science preferably with
experience.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; height: 35.5pt; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.0pt;" valign="top" width="93"><div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 16.9pt; margin-right: 0in; margin-top: 6.0pt; mso-layout-grid-align: none; mso-list: l801 level1 lfo63; mso-pagination: widow-orphan; tab-stops: list 16.9pt; text-indent: -.15in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">National Library.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 16.9pt; margin-right: 0in; margin-top: 6.0pt; mso-layout-grid-align: none; mso-list: l801 level1 lfo63; mso-pagination: widow-orphan; tab-stops: list 16.9pt; text-indent: -.15in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">Federal Deptt.of Libraries.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 16.9pt; margin-right: 0in; margin-top: 6.0pt; mso-layout-grid-align: none; mso-list: l801 level1 lfo63; mso-pagination: widow-orphan; tab-stops: list 16.9pt; text-indent: -.15in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">3.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">Other Libraries upto 15,000 volumes.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-top: none; border: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 61.75pt;" valign="top" width="82"><div align="center" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 25.6pt; margin-right: 0in; margin-top: 6.0pt; mso-layout-grid-align: none; mso-list: l1186 level2 lfo51; mso-pagination: widow-orphan; mso-text-indent-alt: -9.0pt; tab-stops: 25.6pt; text-align: center; text-indent: -25.6pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: blue; font-family: "Arial","sans-serif"; font-size: 10pt;"><span style="font: 7pt "Times New Roman";">
</span>VI.<span style="font: 7pt "Times New Roman";"> </span></span></b><span style="font-family: "Arial","sans-serif"; font-size: 10pt;"> </span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 131.45pt;" valign="top" width="175"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt;">Sub-Librarian</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: .5in;" valign="top" width="48"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt;">15</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 193.3pt;" valign="top" width="258"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt;">Graduate
with Diploma in Library Science from a University or Bachelor of Library
Science.</span></div>
<div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt;">OR</span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt;">Graduate
with Certificate in Library Science from Institutions recognized and notified
by the Ministry of Education plus two years experience. </span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.0pt;" valign="top" width="93"><div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 16.9pt; margin-right: 0in; margin-top: 6.0pt; mso-layout-grid-align: none; mso-list: l1448 level1 lfo64; mso-pagination: widow-orphan; tab-stops: list 16.9pt; text-indent: -.15in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">National Library.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 16.9pt; margin-right: 0in; margin-top: 6.0pt; mso-layout-grid-align: none; mso-list: l1448 level1 lfo64; mso-pagination: widow-orphan; tab-stops: list 16.9pt; text-indent: -.15in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">All other Govt. Libraries.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 61.75pt;" valign="top" width="82"><div align="center" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.35pt; margin-right: 0in; margin-top: 6.0pt; mso-layout-grid-align: none; mso-list: l1186 level2 lfo51; mso-pagination: widow-orphan; mso-text-indent-alt: -10.4pt; tab-stops: list 20.35pt; text-align: center; text-indent: -20.35pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: blue; font-family: "Arial","sans-serif"; font-size: 10pt;"><span style="font: 7pt "Times New Roman";">
</span>VII.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif"; font-size: 10pt;"> </span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 131.45pt;" valign="top" width="175"><div class="MsoNormal" style="margin-top: 1.8pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt;">Library Assistant/Technical Assistant/
Libraries/ Reference Assistant/ <span style="letter-spacing: -0.15pt;">Documentation
Asstt/</span> <span style="letter-spacing: -0.1pt;">Cataloguer/Classifier</span></span></div>
<div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: .5in;" valign="top" width="48"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 193.3pt;" valign="top" width="258"><div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 16.9pt; margin-right: 0in; margin-top: 6.0pt; mso-layout-grid-align: none; mso-list: l1031 level1 lfo65; mso-pagination: widow-orphan; tab-stops: list 16.9pt; text-indent: -.3in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">(1)<span style="font: 7pt "Times New Roman";">
</span></span></b><b style="mso-bidi-font-weight: normal;"><span style="color: blue; font-family: "Arial","sans-serif"; font-size: 10pt;">B-12</span></b><span style="font-family: "Arial","sans-serif"; font-size: 10pt;"> Graduate with
Certificate in Library Science from Institutions recognized and notified by
the Ministry of Education plus two years experience.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 16.9pt; margin-right: 0in; margin-top: 6.0pt; mso-layout-grid-align: none; mso-list: l1031 level1 lfo65; mso-pagination: widow-orphan; tab-stops: list 16.9pt; text-indent: -.3in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">(2)<span style="font: 7pt "Times New Roman";">
</span></span></b><b style="mso-bidi-font-weight: normal;"><span style="color: blue; font-family: "Arial","sans-serif"; font-size: 10pt;">B-10</span></b><span style="font-family: "Arial","sans-serif"; font-size: 10pt;"> Intermediate with
Certificate in Library Science from Institutions recognized and notified by
the Ministry of Education plus two years experience.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 16.9pt; margin-right: 0in; margin-top: 6.0pt; mso-layout-grid-align: none; mso-list: l1031 level1 lfo65; mso-pagination: widow-orphan; tab-stops: list 16.9pt; text-indent: -.3in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">(3)<span style="font: 7pt "Times New Roman";">
</span></span></b><b style="mso-bidi-font-weight: normal;"><span style="color: blue; font-family: "Arial","sans-serif"; font-size: 10pt;">B-9</span></b><span style="font-family: "Arial","sans-serif"; font-size: 10pt;"> Matric with
Certificate in Library Science from Institutions recognized and notified by
the Ministry of Education plus two years experience.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.0pt;" valign="top" width="93"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt;">All Govt.
Libraries.</span></div>
</td>
</tr>
</tbody></table>
</div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">2.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">All
Ministries/Divisions/Departments are therefore advised to initiate action to
upgrade/redesignate the existing professional/technical posts of Librarians and
to amend their relevant recruitment rules so as to bring the same in conformity
with above provisions of the approved Summary. It may, however, be clarified that
the upgradation of post implies abolition of the existing post and creation of
a new post higher grade. Upgradation of post does not mean automatic
upgradation of its incumbent. Appointment to the upgraded post will have to be
made in the manner prescribed for the post under the existing rules. If a post
is upgraded with immediate effect, the incumbent would be left without any post
(in his pay scale) until he is approved for appointment to higher grade. In
view of this position, Ministries/Divisions are requested that while
sanctioning upgradation of the existing posts, it should be clearly provided in
sanction letter that upgradation of the posts would take effect from the date
the post is actually filled by a person in the higher grade. This would ensure
that until the existing incumbent is formally appointed to higher grade the
post and the incumbent would continue to be in lower grade.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">3.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">If
the incumbents working against the posts which have been upgraded do not
possess the requisite qualifications/ experience of the upgraded post they will
continue to work in their present grade and they will be allowed to improve
their qualifications within a period of 5 years failing which their grade would
be a dying cadre. </span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">4.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">The
incumbents of posts under Group-VII carrying B-13 - 14 will continue to draw
their pay in their present scales are personal to them so long they hold the
post and that would be a dying cadre.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">5.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">This
issues with the approval of Finance Division and Establishment Division <i>vide
</i>No.F.2 (59) R.2/83, dated 21-11-1985
and 47 No.8/50/83-R.I dated 14-11-1985
respectively.</span></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i><span style="font-family: "Arial","sans-serif";">[Authority. --- </span></i></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">Education
Division O.M.No.F.6-13/84-AD (Lib), dated 26-12-1985].</span></b></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 261pt; text-align: justify;">
<b><span style="font-family: "Arial","sans-serif";">Recruitment Rules for the posts of
Private Secretary (B-17) to the Secretaries/ Additional Secretaries and other
officers in BPS-21/22 provided with the services of P.S in the Federal Government</span></b></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i><span style="font-family: "Arial","sans-serif";">Sl.
No. 8</span></i></b></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Arial","sans-serif";">A
copy of the Gazette Notification No. SRO 99(KE)/87, dated 22<sup>nd</sup> October, 1987 on the
subject (Annexure) is given for information of all the Ministries/Divisions.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">2.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">It
may be noted that only those officers in BPS-22/21, other than the Federal Secretaries/Addl.
Secretaries are entitled to a Private Secretary who have either been
specifically allowed <i>ex-officio </i>secretariat status or have been allowed
with the approval of Establishment and Finance Divisions to have a Private
Secretary (B- 17) on their personal staff.</span></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i><span style="font-family: "Arial","sans-serif";">[Authority. --- </span></i></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">Estt.
Division O.M.No.9/2/74-R.6 (Pt.2), dated 21-1-1988].</span></b></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">ANNEXURE</span></b></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">NOTIFICATION</span></b></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i><span style="font-family: "Arial","sans-serif";">Rawalpindi</span></i></b><b style="mso-bidi-font-weight: normal;"><i><span style="font-family: "Arial","sans-serif";">,
the 22nd October, 1987</span></i></b></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<b><span style="font-family: "Arial","sans-serif";">S.R.O.99 (KE)/87:</span></b></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Arial","sans-serif";">In
pursuance of sub-rule(2) of rule 3 of the Civil Servants (Appointment,
Promotion and Transfer) Rules, 1973, the following method, qualifications and
other conditions are laid down for appointment to the post of Private Secretary
(BPS-17) to the Secretary/ Additional Secretary and other officers in BPS-22/21
in the Federal Government:-</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">2.<span style="font: 7pt "Times New Roman";">
</span></span></b><b><span style="font-family: "Arial","sans-serif";">Method
of Appointment.--- </span></b><span style="font-family: "Arial","sans-serif";">Appointment
to the post shall be made by promotion on the basis of selection by the DPC of
the Ministry/Division/Department concerned and with the approval of the
appointing authority, from amongst the regularly appointed Stenographers of the
Ministry/Division/Department concerned: </span></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Arial","sans-serif";">Provided
that failing promotion the post of Private Secretary shall be filled by
transfer in accordance with para 4 below.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">3.<span style="font: 7pt "Times New Roman";">
</span></span></b><b><span style="font-family: "Arial","sans-serif";">Conditions
for Promotion.--- </span></b><span style="font-family: "Arial","sans-serif";">Promotion
to the post in column 1 below shall be made by selection from amongst the
persons who hold the post specified in column 2 on a regular basis and possess
qualifications and experience prescribed in column 3; </span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 0px; margin-right: 0px; text-align: left;">
<tbody>
<tr style="height: 27.85pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.5pt; height: 27.85pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.95in;" width="187"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">Name of the Post</span></b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.5pt; height: 27.85pt; mso-border-left-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.25in;" width="216"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">Persons eligible</span></b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.5pt; height: 27.85pt; mso-border-left-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 185.4pt;" width="247"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">Conditions of eligibility</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.95in;" width="187"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<b><span style="font-family: "Arial","sans-serif";">1</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.25in;" width="216"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<b><span style="font-family: "Arial","sans-serif";">2</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 185.4pt;" width="247"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<b><span style="font-family: "Arial","sans-serif";">3</span></b></div>
</td>
</tr>
<tr style="height: 52.15pt; mso-yfti-irow: 2; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.5pt; height: 52.15pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.95in;" valign="top" width="187"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: justify;">
<span style="font-family: "Arial","sans-serif";">Private Secretary (BPS-17)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; height: 52.15pt; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.25in;" valign="top" width="216"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif";">Regularly appointed Stenographers
including those in the selection grade</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; height: 52.15pt; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 185.4pt;" valign="top" width="247"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif";">Seven years satisfactory service as
Stenographer, including service in selection grade.</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">4.<span style="font: 7pt "Times New Roman";">
</span></span></b><b><span style="font-family: "Arial","sans-serif";">Qualifications/Conditions
for Transfer. --- </span></b><span style="font-family: "Arial","sans-serif";">If
no suitable person is available for promotion to the post in the Ministry/ Division/Department
concerned, the vacancy shall be filled in by appointment from amongst the
regular Stenographers, employed in other Ministries/Divisions/ Departments who
fulfill the conditions for promotion to the post as laid down in para 3 above,
in consultation with the Establishment Division.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">5.<span style="font: 7pt "Times New Roman";">
</span></span></b><b><span style="font-family: "Arial","sans-serif";">Probation.
--- </span></b><span style="font-family: "Arial","sans-serif";">Persons appointed
by promotion shall be on probation for a period of one year. This period may be
curtailed for good and sufficient reasons to be recorded or if considered
necessary, it may be extended for a period not exceeding one year as may be prescribed
at the time of appointment. Appointment on probation shall be subject to the
provisions of section 6 of the Civil Servants Act, 1973 and rule 21 of the
Civil Servants (Appointment, Promotion and Transfer) Rules, 1973.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">6.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">This
supersedes Establishment Division's Notification No.S.R.O.118 (K)/66, dated 8th February, 1966. </span></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i><span style="font-family: "Arial","sans-serif";">Sl.
No. 9</span></i></b></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify; text-indent: 0.5in;">
<i><span style="font-family: "Arial","sans-serif";">Recruitment
to the posts of Private Secretaries to the Federal Ministers and Ministers of
State</span></i><span style="font-family: "Arial","sans-serif";">. - In
supersession of the Cabinet Division's O.M.No.112/2/80-Min.I, dated 10th
November, 1980 and No.112/18/81-Min.I, dated 13th March, 1982, it is stated that
the Federal Ministers and Ministers of State shall appoint their Private
Secretaries from the normal source (not from outside), provided it does not
involve out of turn/accelerated promotion for the Private Secretary, as
follow:-</span></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify; text-indent: 0.5in;">
<b style="mso-bidi-font-weight: normal;"><i><span style="font-family: "Arial","sans-serif";">Federal Ministers:</span></i></b></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Arial","sans-serif";">A BS
16/17/18 officer or a Deputy Secretary in his own pay and allowances with a <a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftn32" name="_ftnref32" style="mso-footnote-id: ftn32;" title=""></a>special
pay. </span></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify; text-indent: 0.5in;">
<b style="mso-bidi-font-weight: normal;"><i><span style="font-family: "Arial","sans-serif";">Ministers of State:</span></i></b></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Arial","sans-serif";">A BS
16/17/18 officer in his own pay and allowances with a special pay or a
Government servant in lower pay scale in his own pay and allowances with a
special pay. </span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">2.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">Finance
Division's O.M.No.F.1 (1)-Imp/83, dated the 18<sup>th</sup> August, 1983 and No. F.26
(1)R-1/80(ii), dated 30th June, 1981 and No.F.1(1)-Imp/83-Pt(iii), dated 15th September, 1983 are
modified to the above extent in respect of rates of special pays admissible to
the Private Secretaries to the Ministers.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">3.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">These
issues with the concurrence of Establishment and the Finance Division conveyed <i>vide
</i>their O.M.No.12/1/88-OMG-I, dated 7<sup>th</sup> April, 1988, and No.F.2 (55) R.3/88-615,
dated 1st August, 1988
respectively.</span></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i><span style="font-family: "Arial","sans-serif";">[Authority. --- </span></i></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">Cabinet
Division O.M.No.112/6/87-Min.I, dated 20-11-1988.</span></b></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 261pt; text-align: justify;">
<b><span style="font-family: "Arial","sans-serif";">Mode of appointment of
Daftries and Record Sorters</span></b></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i><span style="font-family: "Arial","sans-serif";">Sl.
No. 10</span></i></b></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Arial","sans-serif";">It
has been represented to the Establishment Division, that there exists some
doubt as to the method of recruitment to posts of Daftries/Record Sorters in
the Central Secretariat/Attached Departments. So far as the Establishment
Division are aware, the practice in undivided India was that posts of Daftries
were filled by promotion of Peons (including Jamadars). The same practice is
being followed in Pakistan
and it should be continued. So far as recruitment to posts of Peons is
concerned, the policy of Government at present is not to impose a standard of
literacy. The duties attached to posts of Daftries/Record Sorters, however,
require that the incumbents of those posts should be able to read <i>e.g., </i>file
numbers and references in circular letters, etc. Literacy to that extent is, therefore,
clearly necessary for appointment to posts of Daftries, Record Sorters.
Accordingly promotion to posts of Daftries should be made from amongst Peons
(including Jamadars) on the principle of "seniority-<i>cum</i>-fitness",
but, if the senior most Peon is not literate to the extent indicated above, he
is not suitable for appointment as a Daftry.</span></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i><span style="font-family: "Arial","sans-serif";">[Authority. --- </span></i></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">Estt.
Division O.M.No.20/2/51-ME, dated 15-9-1951].</span></b></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i><span style="font-family: "Arial","sans-serif";">Sl.
No. 11</span></i></b></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Arial","sans-serif";">In
the Establishment Division Office Memorandum No. 20/2/51-ME, dated the 15th
September, 1951, it was pointed out that promotion of Peons including Jamadars
to posts of Daftries should be made on the principle of seniority-<i>cum</i>-fitness
but that a certain amount of literacy was essential. The illustration given in
that Office Memorandum that the candidates should be able to read, <i>e.g</i>.,
file numbers and references in circular letters, etc., was not intended to be exclusive.
The candidate must definitely be able to read in order to be able to trace such
papers and others required. A very high standard is not required but it was not
intended to laydown merely a minimum standard of semi-literacy.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">2.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">The
exact application of these instructions is a matter for the Ministries
concerned. As, however, the post is not a selection post, Ministries should not
depart from the general principle of seniority-<i>cum</i>-fitness. This
principle should not be interpreted in such a matter as to preclude normal
promotion of a Jamadar or a Peon who can reasonably fulfil his duties as a
Daftry; but Ministries should show their discretion in deciding what standard
to insist upon when well qualified/literate Peons are also available.</span></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i><span style="font-family: "Arial","sans-serif";">[Authority. --- </span></i></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">Estt.
Division O.M.No. 20/2/61-MEI,
dated 30-4-1952.]</span></b></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i><span style="font-family: "Arial","sans-serif";">Sl.
No. 12</span></i></b></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify; text-indent: 0.5in;">
<i><span style="font-family: "Arial","sans-serif";">Recruitment
of Peons <a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftn33" name="_ftnref33" style="mso-footnote-id: ftn33;" title=""></a>(Naib
Quasids)-Improvement in the working of Federal Secretarial.- </span></i><span style="font-family: "Arial","sans-serif";">The following decisions have been taken
on the basis of recommendations made by the Committee appointed by the Cabinet
Secretary on the O&M Report on "Improvement in the working of the
Federal Secretariat":-</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.45in; text-align: justify; text-indent: -23.4pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Arial","sans-serif";">(i)<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">Persons
recruited as Peon should be able to at least read and write.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.45in; text-align: justify; text-indent: -23.4pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Arial","sans-serif";">(ii)<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">To
avoid over-crowding in the corridors, Peons should be persuaded to sit in the
Stenotypists' rooms.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">2.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">No
standard of literacy was so far prescribed for recruitment to the posts of
Peons under the Federal Government. Henceforth, Ministries/Divisions/Attached
Departments / Subordinate Offices should recruit only those persons as Peons
who are able to read and write.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">3.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">It
may also please be ensured that Peons sit in the Stenotypists' rooms in order
to avoid over-crowding in the corridors.</span></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i><span style="font-family: "Arial","sans-serif";">[Authority. --- </span></i></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">Estt.
Division O.M. No.13/7/74-F.1, dated 13-8-1974].</span></b></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 297pt; text-align: justify;">
<b><span style="font-family: "Arial","sans-serif";">Merit/Provincial/Regional
quotas for recruitment to civil posts</span></b></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i><span style="font-family: "Arial","sans-serif";">Sl.
No. 13</span></i></b></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify; text-indent: 0.5in;">
<i><span style="font-family: "Arial","sans-serif";">Revised
ratios of merit and various Provincial/Regional quotas. - </span></i><span style="font-family: "Arial","sans-serif";">The question of revision of the
Provincial/regional quotas for recruitment to the civil posts under the Federal
Government has been under consideration of Government for some time. It has been
decided that with immediate effect the following merit and provincial/regional
quotas shall be observed in filling vacancies reserved for direct recruitment
to posts under the Federal Government which are filled on all-Pakistan basis:-</span></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify; text-indent: 0.5in;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 0px; margin-right: 0px; text-align: left;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 5.0in;" valign="top" width="480"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: justify;">
<span style="font-family: "Arial","sans-serif";">Merit quota</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.5pt; mso-border-left-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.7in;" width="163"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif";">10%</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 5.0in;" valign="top" width="480"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: justify;">
<span style="font-family: "Arial","sans-serif";">Punjab</span><span style="font-family: "Arial","sans-serif";"> (including Federal area of Islamabad)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.7in;" width="163"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif";">50%</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 5.0in;" valign="top" width="480"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: justify;">
<span style="font-family: "Arial","sans-serif";">Sindh (including Karachi)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.7in;" width="163"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif";">19%</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 6.7in;" valign="top" width="643"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Arial","sans-serif";">The share of Sindh
will be further sub-allocated in the following ratio:</span></i></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 5.0in;" valign="top" width="480"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: justify;">
<span style="font-family: "Arial","sans-serif";">Urban areas namely Karachi, Hyderabad and Sukkur</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.7in;" width="163"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif";">40%
of 19% or 7.6%</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 5.0in;" valign="top" width="480"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none;">
<span style="font-family: "Arial","sans-serif";">Rural areas <i>i.e. </i>rest of
Sindh excluding Karachi,
Hyderabad and
Sukkur</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.7in;" width="163"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif";">60%
of 19% or 11.4%</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-top: none; border: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 5.0in;" valign="top" width="480"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: justify;">
<span style="font-family: "Arial","sans-serif";">N.W.F.P.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.7in;" width="163"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif";">11.5%</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-top: none; border: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 5.0in;" valign="top" width="480"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: justify;">
<span style="font-family: "Arial","sans-serif";">Balochistan</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.7in;" width="163"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif";">3.5%</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="border-top: none; border: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 5.0in;" valign="top" width="480"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: justify;">
<a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftn34" name="_ftnref34" style="mso-footnote-id: ftn34;" title=""></a><span style="font-family: "Arial","sans-serif";">Northern Areas and Federally
Administered Tribal Areas</span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.7in;" width="163"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif";">4%</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 5.0in;" valign="top" width="480"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: justify;">
<span style="font-family: "Arial","sans-serif";">Azad Kashmir </span></div>
</td>
<td style="border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.7in;" width="163"><div align="center" class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Arial","sans-serif";">2%</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i><span style="font-family: "Arial","sans-serif";"> [Authority. --- </span></i></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">Estt.
Division O.M. No.8/9/72-TRV, dated 31-8-1973].</span></b></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i><span style="font-family: "Arial","sans-serif";">Sl.
No. 14</span></i></b></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">(1)<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">rules-15
and 16 of the Civil Servants (Appointment, Promotion and Transfer) Rules, 1973,
provide as under:-</span></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 0px; margin-right: 0px; text-align: left;">
<tbody>
<tr style="height: 9.85pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="height: 9.85pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.25in;" valign="top" width="120"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">"Rule-15.</span></b></div>
</td>
<td style="height: 9.85pt; padding: 0in 5.4pt 0in 5.4pt; width: 4.95in;" width="475"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: justify;">
<span style="font-family: "Arial","sans-serif";">Vacancies in posts in
BPS-3 to 15 and equivalent in offices which serve only a particular province
or region shall be filled by appointment of persons domiciled in the province
or region concerned.</span></div>
</td>
</tr>
<tr style="height: 9.85pt; mso-yfti-irow: 1; mso-yfti-lastrow: yes;">
<td style="height: 9.85pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.25in;" valign="top" width="120"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">Rule-16.</span></b></div>
</td>
<td style="height: 9.85pt; padding: 0in 5.4pt 0in 5.4pt; width: 4.95in;" width="475"><div class="MsoNormal" style="margin-top: 6.0pt; mso-layout-grid-align: none; text-align: justify;">
<span style="font-family: "Arial","sans-serif";">Vacancies in posts in
BPS 1 and 2 and equivalent shall ordinarily be filled on local basis."</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">(2)<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">Recruitment
to posts upto BPS-15 in all the offices of the I.C.T. administration and other
Federal Government Offices whose functional jurisdiction is restricted to the Islamabad Capital Territory,
is required to be made on regional/local basis in accordance with the above
quoted rules.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">(3)<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">Attention
is also invited to the Estt. Division's O.M. No. 8/9/72-TRV/R.2, dated 29-09-1973 (Sl. No.49)
under which the provincial/regional quotas have been made applicable to appointments
in or equivalent to BPS-17 and above in all Autonomous /Semi-autonomous bodies
under the administrative control of the Federal Government. As such,
recruitment to posts upto BPS-16 in autonomous /semi-autonomous bodies located
in Islamabad is
outside the provincial/regional quotas.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">(4)<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">All
Ministries/Divisions and Heads of Departments are requested that the above
rules/instructions may please be observed strictly while making recruitment to
the posts upto BPS-15 in offices/organizations under their control.</span></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i><span style="font-family: "Arial","sans-serif";">[Authority. --- </span></i></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">Estt.
Division O.M. No.8/9/72-TRV/R.2, dated 25-2-1990].</span></b></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i><span style="font-family: "Arial","sans-serif";">Sl.
No. 15</span></i></b></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify; text-indent: 0.5in;">
<i><span style="font-family: "Arial","sans-serif";">Quota
for Azad Jammu & Kashmir Nationals in Pakistan Services.</span></i><span style="font-family: "Arial","sans-serif";"> - It has been decided that 2% quota
in the Federal services has been reserved for Azad Jammu and Kashmir,
<i>vide </i>Estt. Division's O.M.No.8/9/72-TRV, dated 31.8.1973. It is
requested that this quota may please be observed strictly while making direct
recruitment to posts in Ministries/Divisions and Departments.</span></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i><span style="font-family: "Arial","sans-serif";">[Authority. --- </span></i></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">Estt.
Division O.M No.4/8/90-R.2, dated 2-9-1990].</span></b></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i><span style="font-family: "Arial","sans-serif";">Sl.
No. 16</span></i></b></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Arial","sans-serif";">Reference
Establishment Division's O.M. No. 8/9/72-TRV, dated the 31<sup>st</sup> August, 1973 (Sl. No. 13) it is stated
that a combined quota of 4% had been fixed for the Northern Areas and FATA for recruitment
to federal civil services/posts filled by direct recruitment on an all-Pakistan
basis. It is requested that while making recruitment to civil posts under the
Federal Government and to posts/vacancies equivalent to BPS-17 and above in corporations/autonomous
bodies, set up or controlled by the Federal Government, the aforesaid quota may
kindly be strictly adhered to.</span></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i><span style="font-family: "Arial","sans-serif";">[Authority. --- </span></i></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">Estt.
Division O.M. No.4/3/80-R.II dated 8-5-1986].</span></b></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 297pt; text-align: justify;">
<b><span style="font-family: "Arial","sans-serif";">Verification of
antecedents on first appointment</span></b></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i><span style="font-family: "Arial","sans-serif";">Sl.
No. 17</span></i></b></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify; text-indent: 0.5in;">
<i><span style="font-family: "Arial","sans-serif";">Revised
procedure for vetting of Government Employees. - </span></i><span style="font-family: "Arial","sans-serif";">In supersession of all previous
instructions on the subject, it has now been decided, in consultation with the
Intelligence Bureau, to introduce a simplified and less time-consuming
procedure for the verification of antecedents of employees at the time of their
first appointment in Government service.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">2.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">According
to the revised procedure, all Federal Government Ministries/Divisions/
Departments, including Federal Public Service Commission, will make
simultaneous references for security clearance of fresh employees to the
following agencies:-</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: blue; font-family: "Arial","sans-serif";">(a)<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">Intelligence
Bureau, Government of Pakistan.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: blue; font-family: "Arial","sans-serif";">(b)<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">District
Police.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: blue; font-family: "Arial","sans-serif";">(c)<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">Special
Branch of concerned Provincial Police.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">3.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">The
Intelligence Bureau has undertaken to give a political record check of the
candidates direct to the concerned Departments within a maximum period of one
month. In case a report from the Intelligence Bureau is not received within one
month the concerned Department will allow the selected candidates to join their
posts on production of character certificates from two Government officers not below
Grade-17. It will, however, be understood that the appointees will remain on
probation for a period of six months or till the receipt of their vetting
report. During the probationary period the new appointees will not be entrusted
with sensitive duties/assignment.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 0.5in; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">4.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Arial","sans-serif";">The
District Police and the concerned Special Branch will be required to give clearance
in respect of the character and antecedents of fresh entrants in Government
service within a maximum period of two months. These agencies will return the verification
rolls, after conducting local enquiries, direct to the concerned department and
not through the Intelligence Bureau except in cases where the conduct of the
candidate has come to adverse notice and this aspect is considered relevant to
his appointment in Government service.</span></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i><span style="font-family: "Arial","sans-serif";">[Authority. --- </span></i></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">Cabinet
Division letter No. 12(3)/76-MW(S), dated 31-5-1977].</span></b></div>
<div class="MsoNormal" style="margin: 6pt 0in 0in 1in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i><span style="font-family: "Arial","sans-serif";">Note.
--- </span></i></b><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Arial","sans-serif";">The prescribed form for
verification of character and antecedents of candidates selected for
appointment under the Federal Government is Form S. 190. (Annexure).</span></i></b></div>
<div style="text-align: justify;">
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Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-8854598589278537351.post-36696132862423413282012-03-01T15:19:00.002+05:002012-08-08T16:24:13.603+05:00Terms and Conditons of Service<div dir="ltr" style="text-align: left;" trbidi="on">
<div style="text-align: justify;">
<h2>
TERMS AND CONDITIONS OF SERVICE</h2>
</div>
<div style="text-align: justify;">
<h2>
OF THE CIVIL SERVANTS</h2>
</div>
<div style="text-align: justify;">
Constitutional Statutory Provisions</div>
<div style="text-align: justify;">
Sl. No. 1:</div>
<div style="text-align: justify;">
Extracts from the Constitution of the Islamic Republic of Pakistan, 1973.</div>
<div style="text-align: justify;">
Article 240– Part XII Miscellaneous, Chapter I– Services.– Subject to the Constitution, the appointments to and the conditions of service of persons in the service of Pakistan shall be determined -</div>
<div style="text-align: justify;">
(a) in the case of the services of the Federation, posts in connection with the affairs of the Federation and All Pakistan Service, by or under Act of [Majlis-e-Shoora (Parliament)]; and</div>
<div style="text-align: justify;">
(b) in the case of the services of a Province and posts in connection with the affairs of a Province, by or under Act of the Provincial Assembly.</div>
<div style="text-align: justify;">
Explanation.– In this Article, "All-Pakistan Service" means a service common to the Federation and the Provinces, which was in existence immediately before the commencing day or which may be created by Act of [Majlis-e-Shoora (Parliament)]. Appointment to service of Pakistan and conditions of service</div>
<div style="text-align: justify;">
Article 241, Ibid.– Until the appropriate Legislature makes a law under Article 240, all rules & orders in force immediately before the commencing day shall, so far as consistent with the provisions of the Constitution, continue in force and may be amended from time to time by the Federal Government or, as the case may be, the Provincial Government. Existing rules etc. to continue</div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
Civil Servants Act, 1973 (Act No. LXXI of 1973)</div>
<div style="text-align: justify;">
Sl. No. 2:</div>
<div style="text-align: justify;">
An Act to regulate the appointment of persons to, and the terms and conditions of service of persons in, the service of Pakistan.</div>
<div style="text-align: justify;">
WHEREAS it is expedient to regulate by law, the appointment of persons to, and the terms and conditions of service of persons in, the service of Pakistan, and to provide for matters connected therewith or ancillary thereto;</div>
<div style="text-align: justify;">
It is hereby enacted as follows: </div>
<div style="text-align: justify;">
1. Short title, application and commencement.---</div>
<div style="text-align: justify;">
(1) This Act may be called the Civil Servants Act, 1973.</div>
<div style="text-align: justify;">
(2) It applies to all civil servants wherever they may be.</div>
<div style="text-align: justify;">
(3) It shall come into force at once.</div>
<div style="text-align: justify;">
CHAPTER I. --- PRELIMINARY</div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
2. Definitions.---</div>
<div style="text-align: justify;">
(1) In this Act, unless there is anything repugnant in the subject or context, -</div>
<div style="text-align: justify;">
(a) "ad hoc appointment" means appointment of a duly qualified person made otherwise than in accordance with the prescribed method of recruitment, pending recruitment in accordance with such method;</div>
<div style="text-align: justify;">
(b) "civil servant" means a person who is a member of an All-Pakistan Service or of a civil service of the Federation, or who holds a civil post in connection with the affairs of the Federation, including any such post connected with defence, but does not include </div>
<div style="text-align: justify;">
(i) a person who is on deputation to the Federation from any Province or other authority;</div>
<div style="text-align: justify;">
(ii) a person who is employed on contract, or on work-charged basis or who is paid from contingencies; or</div>
<div style="text-align: justify;">
(iii) a person who is a "worker" or "workman" as defined in the Factories Act, 1934 (XXV of 1934), or the Workman's Compensation Act, 1923 (VIII of 1923);</div>
<div style="text-align: justify;">
(c) "initial appointment" means appointment made otherwise than by promotion or transfer;</div>
<div style="text-align: justify;">
(d) "pay" means the amount drawn monthly by a civil servant as pay and includes technical pay, special pay, personal pay and other emoluments declared by the prescribed authority to be pay;</div>
<div style="text-align: justify;">
(e) "permanent post" means a post sanctioned without limit of time;</div>
<div style="text-align: justify;">
(f) "prescribed" means prescribed by rules;</div>
<div style="text-align: justify;">
(g) "rules" means rules made or deemed to have been made under this Act;</div>
<div style="text-align: justify;">
(h) "selection authority" means the Federal Public Service Commission, a departmental selection board, departmental selection committee or other authority or body on the recommendation of, or in consultation with which any appointment or promotion, as may be prescribed, is made; and</div>
<div style="text-align: justify;">
(i) "temporary post" means a post other than a permanent post.</div>
<div style="text-align: justify;">
(2) For the purposes of this Act, an appointment, whether by promotion or otherwise, shall be deemed to have been made on regular basis if it is made in the prescribed manner.</div>
<div style="text-align: justify;">
<h3>
CHAPTER II. --- TERMS AND CONDITIONS OF SERVICE OF CIVIL SERVANTS</h3>
</div>
<div style="text-align: justify;">
3. Terms and conditions. --- </div>
<div style="text-align: justify;">
(i) [The terms and conditions of a civil servant shall be as provided in this Act and the rules.</div>
<div style="text-align: justify;">
(ii) [The terms and conditions of service of any person to whom this Act applies shall not be varied to his disadvantage].</div>
<div style="text-align: justify;">
4. Tenure of office of civil servants. --- Every civil servant shall hold office during the pleasure of the President.</div>
<div style="text-align: justify;">
5. Appointments.--- Appointments to an All-Pakistan Service or to a civil service of the Federation or to a civil post in connection with the affairs of the Federation, including any civil post connected with defence, shall be made in the prescribed manner by the President or by a person authorised by the President in that behalf.</div>
<div style="text-align: justify;">
6. Probation.---</div>
<div style="text-align: justify;">
(1) An initial appointment to a service or post referred to in section 5, not being an ad hoc appointment, shall be on probation as may be prescribed.</div>
<div style="text-align: justify;">
(2) Any appointment of a civil servant by promotion or transfer to a service or post may also be made on probation as may be prescribed.</div>
<div style="text-align: justify;">
Where, in respect of any service or post, the satisfactory completion of probation includes the passing of a prescribed examination, test or course or successful completion of any training, a person appointed on probation to such service or post who, before the expiry of the original or extended period of his probation, has failed to pass such examination or test or to successfully complete course or the training shall, except as may be prescribed otherwise. </div>
<div style="text-align: justify;">
(a) if he was appointed to such service or post by initial recruitment, be discharged; or</div>
<div style="text-align: justify;">
(b) if he was appointed to such service or post by promotion or transfer, be reverted to the service or post from which he was promoted or transferred and against which he holds a lien or, if there be no such service or post, be discharged:</div>
<div style="text-align: justify;">
Provided that, in the case of initial appointment to a service or post, a civil servant shall not be deemed to have completed his period of probation satisfactorily until his character and antecedents have been verified as satisfactory in the opinion of the appointing authority.</div>
<div style="text-align: justify;">
7. Confirmation. --- </div>
<div style="text-align: justify;">
(1) A person appointed on probation shall, on satisfactory completion of his probation, be eligible for confirmation in a service or, as the case may be, a post as may be prescribed.</div>
<div style="text-align: justify;">
(2) A civil servant promoted to a post [ ] on regular basis shall be eligible for confirmation after rendering satisfactory service for the period prescribed for confirmation therein.</div>
<div style="text-align: justify;">
(3) There shall be no confirmation against any temporary post.</div>
<div style="text-align: justify;">
(4) A civil servant who, during the period of his service, was eligible to be confirmed in any service or against any post retires from service before being confirmed shall not, merely by reason of such retirement, be refused confirmation in such service or post or any benefits accruing therefrom.</div>
<div style="text-align: justify;">
(5) Confirmation of a civil servant in a service or post shall take effect from the date of occurrence of permanent vacancy in that service or post or from the date of continuous officiation, in such service or post, whichever is later.</div>
<div style="text-align: justify;">
8. Seniority.---</div>
<div style="text-align: justify;">
(1) For proper administration of a service, cadre or [post] the appointing authority shall cause a seniority list of the members for the time being of such service, cadre or [post] to be prepared, but nothing herein contained shall be construed to confer any vested right to a particular seniority in such service, cadre or [post], as the case may be.</div>
<div style="text-align: justify;">
(2) Subject to the provisions of sub-section (1), the seniority of a civil servant shall be reckoned in relation to other civil servants belonging to the same [service or cadre] whether serving in the same department or office or not, as may be prescribed.</div>
<div style="text-align: justify;">
(3) Seniority on initial appointment to a service, cadre or post shall be determined as may be prescribed.</div>
<div style="text-align: justify;">
(4) Seniority in [a post, service or cadre] to which a civil servant is promoted shall take effect from the date of regular appointment to that post:</div>
<div style="text-align: justify;">
Provided that civil servants who are selected for promotion to a higher [post] in one batch shall, on their promotion to the higher [post], retain their inter se seniority as in the lower [post].</div>
<div style="text-align: justify;">
9. Promotion.---</div>
<div style="text-align: justify;">
(1) A civil servant possessing such minimum qualifications as may be prescribed shall be eligible for promotion to a [higher] post for the time being reserved under the rules for departmental promotion in the service or cadre to which he belongs.</div>
<div style="text-align: justify;">
(2) A post referred to in sub-section (1) may either be a selection post or a non selection post to which promotions shall be made as may be prescribed </div>
<div style="text-align: justify;">
(a) in the case of a selection post, on the basis of selection on merit; and</div>
<div style="text-align: justify;">
(b) in the case of a non-selection post, on the basis of seniority-cum-fitness.</div>
<div style="text-align: justify;">
10. Posting and transfer.---Every civil servant shall be liable to serve any where within or outside Pakistan, in any [equivalent or higher] post under the Federal Government, or any Provincial Government or local authority, or a corporation or body set up or established by any such Government:</div>
<div style="text-align: justify;">
Provided that nothing contained in this section shall apply to a civil servant recruited specifically to serve in a particular area or region:</div>
<div style="text-align: justify;">
Provided further that, where a civil servant is required to serve in a post outside his service or cadre, his terms and conditions of service as to his pay shall not be less favourable than those to which he would have been entitled if he had not been so required to serve.</div>
<div style="text-align: justify;">
11. Termination of Service.---</div>
<div style="text-align: justify;">
(1) The service of a civil servant may be terminated without notice -</div>
<div style="text-align: justify;">
(i) during the initial or extended period of his probation:</div>
<div style="text-align: justify;">
Provided that, where such civil servant is appointed by promotion on probation or, as the case may be, is transferred from one [service], cadre or post to another [service] cadre or post, his service shall not be so terminated so long as he holds a lien against his former post in such [service] cadre or post but he shall be reverted to his former [service], cadre or post as the case may be;</div>
<div style="text-align: justify;">
(ii) on the expiry of the initial or extended period of his employment; or</div>
<div style="text-align: justify;">
(iii) if the appointment is made ad hoc terminable on the appointment of a person on the recommendation of the selection authority, on the appointment of such person.</div>
<div style="text-align: justify;">
(2) Where, on the abolition of a post or reduction in the number of posts in a cadre or [service] the services of a civil servant are required to be terminated, the person whose services are terminated shall ordinarily be the one who is the most junior in such cadre or [service].</div>
<div style="text-align: justify;">
(3) Notwithstanding the provisions of sub-section (1), but subject to the provisions of sub-section (2), the service of a civil servant in temporary employment or appointed ad hoc shall be liable to termination on fourteen days' notice or pay in lieu thereof.</div>
<div style="text-align: justify;">
12. [Reversion to a lower post etc. --- </div>
<div style="text-align: justify;">
(1) A civil servant appointed to a higher post on ad hoc, temporary or officiating basis shall be liable to reversion to his lower post.</div>
<div style="text-align: justify;">
(2) No civil servant shall be dismissed or removed from service or reduced in rank by an authority subordinate to that by which he was appointed.</div>
<div style="text-align: justify;">
(3) No such civil servant as aforesaid shall be dismissed or removed from service, or reduced in rank, until he has been given a reasonable opportunity of showing cause against the action proposed to be taken against him:</div>
<div style="text-align: justify;">
Provided that this sub-section shall not apply:-</div>
<div style="text-align: justify;">
(i) Where a civil servant is dismissed or removed from service or reduced in rank on the ground of conduct which has led to his conviction on a criminal charge; or</div>
<div style="text-align: justify;">
(ii) Where the President or any person authorised by him under the rules is satisfied, for reasons to be recorded in writing, that in the interest of the security of Pakistan or any part thereof, it is not expedient to give to that civil servant such an opportunity].</div>
<div style="text-align: justify;">
12-A. Certain persons to be liable to removal, etc.---Notwithstanding anything contained in this Act or in the terms and conditions of a civil servant appointed or promoted during the period from the first day of January, 1972, to the fifth day of July, 1977, the President or a person authorised by him in this behalf may, </div>
<div style="text-align: justify;">
(a) without notice, remove such a civil servant from service or revert him to his lower post [ ] as the case may be, on such date as the President or, as the case may be, the person so authorised may, in the public interest, direct; or</div>
<div style="text-align: justify;">
(b) in a case where the appointment or promotion of such a civil servant is found by the President or, as the case may be, the person so authorised to suffer from a deficiency in the minimum length of service prescribed for promotion or appointment to the higher grade, direct, without notice, that seniority in such case shall count from the date the civil servant completes the minimum length of service in such appointment or promotion, as the case may be.</div>
<div style="text-align: justify;">
Note. ---Persons whose service have been terminated under section 12-A of the Civil Servants Act, 1973 are not disqualified from future employment.</div>
<div style="text-align: justify;">
13. Retirement from service. --- A civil servant shall retire from service on the completion of the sixtieth year of his age].</div>
<div style="text-align: justify;">
14. Employment after retirement.---</div>
<div style="text-align: justify;">
(1) A retired civil servant shall not be re-employed under the Federal Government, unless such re-employment is necessary in the public interest and is made with the prior approval of the authority next above the appointing authority:</div>
<div style="text-align: justify;">
Provided that, where the appointing authority is the President, such re-employment may be ordered with the approval of the President.</div>
<div style="text-align: justify;">
(2) Subject to the provisions of sub-section (1) of section 3 of the Ex-Government Servants (Employment with Foreign Governments) (Prohibition) Act, 1966 (XII of 1966), a civil servant may, during leave preparatory to retirement, or after retirement from Government service, seek any private employment:</div>
<div style="text-align: justify;">
Provided that, where employment is sought by a civil servant while on leave preparatory to retirement or within two years of the date of his retirement, he shall obtain the prior approval of the prescribed authority.</div>
<div style="text-align: justify;">
15. Conduct. --- The conduct of a civil servant shall be regulated by rules made, or instructions issued, by Government or a prescribed authority, whether generally or in respect of a specified group or class of civil servants.</div>
<div style="text-align: justify;">
16. Efficiency and discipline. --- A civil servant shall be liable to prescribed disciplinary action and penalties in accordance with the prescribed procedure.</div>
<div style="text-align: justify;">
17. Pay.---A civil servant appointed to a post [* * *] shall be entitled, in accordance with the rules, to the pay sanctioned for such post [ ]:</div>
<div style="text-align: justify;">
Provided that, when the appointment is made on a current-charge basis or by way of additional charge, his pay shall be fixed in the prescribed manner:</div>
<div style="text-align: justify;">
Provided further that where a civil servant has, under an order which is later set aside, been dismissed or removed from service or reduced in rank, he shall, on the setting aside of such order, be entitled to such arrears of pay as the authority setting aside such order may determine.</div>
<div style="text-align: justify;">
18. Leave. --- A civil servant shall be allowed leave in accordance with the leave rules applicable to him, provided that the grant of leave will depend on the exigencies of service and be at the discretion of the competent authority.</div>
<div style="text-align: justify;">
19. Pension and Gratuity. --- </div>
<div style="text-align: justify;">
(1) On retirement from service, a civil servant shall be entitled to receive such pension or gratuity as may be prescribed.</div>
<div style="text-align: justify;">
(2) In the event of the death of a civil servant, whether before or after retirement, his family shall be entitled to receive such pension, or gratuity, or both, as may be prescribed.</div>
<div style="text-align: justify;">
(3) No pension shall be admissible to a civil servant who is dismissed or removed from service for reasons of discipline, but Government may sanction compassionate allowance to such a civil servant, not exceeding two-thirds of the pension or gratuity which would have been admissible to him had he been invalided from service on the date of such dismissal or removal.</div>
<div style="text-align: justify;">
(4) If the determination of the amount of pension or gratuity admissible to a civil servant is delayed beyond one month of the date of his retirement or death, he or his family, as the case may be, shall be paid provisionally such anticipatory pension or gratuity as may be determined by the prescribed authority, according to the length of service of the civil servant which qualifies for pension or gratuity; and any over payment consequent on such provisional payment shall be adjusted against the amount of pension or gratuity finally determined as payable to such civil servant or his family.</div>
<div style="text-align: justify;">
20. Provident Fund. --- </div>
<div style="text-align: justify;">
(1) Before the expiry of the third month of every financial year, the accounts officer or other officer required to maintain provident fund accounts shall furnish to every civil servant subscribing to a provident fund the account of which he is required to maintain a statement under his hand showing the subscriptions to, including the interests accruing thereon, if any, and withdrawals or advances from his provident fund during the preceding financial year.</div>
<div style="text-align: justify;">
(2) Where any subscription made by a civil servant to his provident fund has not been shown or credited in the account by the accounts or other officer required to maintain such account, such subscription shall be credited to the account of the civil servant on the basis of such evidence as may be prescribed.</div>
<div style="text-align: justify;">
21. Benevolent Fund and Group Insurance.--- All civil servants and their families shall be entitled to the benefits admissible under the Central Employees Benevolent Fund and Group Insurance Act, 1969 (Il of 1969), and the rules made thereunder.</div>
<div style="text-align: justify;">
22. Right of appeal or representation.---</div>
<div style="text-align: justify;">
(1) Where a right to prefer an appeal or apply for review in respect of any order relating to the terms and conditions of his service is provided to a civil servant under any rules applicable to him, such appeal or application shall, except as may be otherwise prescribed be made within thirty days of the date of such order.</div>
<div style="text-align: justify;">
(2) ) Where no provision for appeal or review exists under the rules in respect of any order or class of orders, a civil servant aggrieved by any such order may, within thirty days of the communication to him of such order, make a representation against it to the authority next above the authority which made the order:</div>
<div style="text-align: justify;">
Provided that no representation shall lie on matters relating to the determination of fitness of a person to hold a particular post or to be promoted to a higher post or grade.</div>
<div style="text-align: justify;">
CHAPTER III. --- MISCELLANEOUS</div>
<div style="text-align: justify;">
23. Saving.--- Nothing in this Act or in any rule shall be construed to limit or abridge the power of the President to deal with the case of any civil servant in such manner as may appear to him to be just and equitable:</div>
<div style="text-align: justify;">
Provided that, where this Act or any rule is applicable to the case of a civil servant, the case shall not be dealt with in any manner less favourable to him than that provided by this Act or such rule.</div>
<div style="text-align: justify;">
24. Removal of difficulties.--- If any difficulty arises in giving effect to any of the provisions of this Act, the President may make such order, not inconsistent with the provisions of this Act, as may appear to him to be necessary for the purpose of removing the difficulty:</div>
<div style="text-align: justify;">
Provided that no such power shall be exercised after the expiry of one year from the coming into force of this Act.</div>
<div style="text-align: justify;">
CHAPTER IV. ---RULES</div>
<div style="text-align: justify;">
25. Rules.---</div>
<div style="text-align: justify;">
(1) The President or any person authorised by the President in this behalf, may make such rules as appear to him to be necessary or expedient for carrying out the purposes of this Act.</div>
<div style="text-align: justify;">
(2) Any rules, orders or instructions in respect of any terms and conditions of service of civil servants duly made or issued by an authority competent to make them and in force immediately before the commencement of this Act shall, in so far as such rules, orders or instructions are not inconsistent with the provisions of this Act, be deemed to be rules made under this Act.</div>
<div style="text-align: justify;">
[Authority. --- The Act received assent of the President on 26-9-1973 and was published in the Gazette of Pakistan, Extraordinary Part I, dated 29-9-1973.</div>
<div style="text-align: justify;">
Sl. No. 3</div>
<div style="text-align: justify;">
Annual Confidential Reports - To be part of terms and conditions of service. - Annual Confidential Reports - held: very much a part of terms and conditions of service - Entries in annual confidential reports made and expunged on basis of positive instructions and rules can be made basis for retiring a person from service - Appeal against remarks in annual confidential reports, hence, competent before Service Tribunal and such Tribunal competent to expunge such remarks.</div>
<div style="text-align: justify;">
[c.f. 1981 Supreme Court Monthly Review 840]</div>
<div style="text-align: justify;">
Ancillary Instructions</div>
<div style="text-align: justify;">
Sl. No. 4</div>
<div style="text-align: justify;">
Convention between the Central Government and the Provincial Governments, and Provincial Governments Inter se regarding terms and conditions of deputationists. - As a Government servant on deputation retains a lien on the permanent post in his parent office, he is ordinarily governed by the rules of the lending Government in matters of pay, leave, pension, etc., and continues to be under the rule-making control of the lending Government which has a right to recall him. The lending Government accordingly has a right to determine in consultation with the borrowing Government the terms of his employment under the latter, and these terms should not be varied by the borrowing Government without consulting the lending Government.</div>
<div style="text-align: justify;">
A convention has been established between the Central Government and the Provincial Governments on the one hand, and the Provincial Governments inter-se, on the other to the effect that no increase in pay or improvements in other service prospects should be offered to any such officer without consulting the lending Government or department.</div>
<div style="text-align: justify;">
[Authority. --- Ministry of Finance letter No.F.10 (23)-E.G.II/48, dated 9-12-1948 and 10-6-1949].</div>
<div style="text-align: justify;">
Sl. No. 5</div>
<div style="text-align: justify;">
Appointment of Provincial Government employees against Grade 17 and above posts under the Federal Government.- A question has arisen whether appointment to posts in Grade 17 and above under the Federal Government by appointment through deputation of officers of Provincial Governments are required to be approved by the competent authority in the Federal Government and if so under which legal-provision.</div>
<div style="text-align: justify;">
2. According to section 5 of the Civil Servants Act, appointment to civil posts in connection with the affairs of the Federation are made by the President or by an officer authorised by him in this behalf. Under Rule 6 of the Civil Servants (Appointment, Promotion and Transfer) Rules, 1973 made under the above mentioned Act, the appointing authority for the posts in Grade 17 and above is the Prime Minister. Therefore, according to section 5 of the Act read with Rule 6, the approval of the Prime Minister is necessary for appointment to posts under the Federal Government, but a doubt has arisen in the case of appointment of officers belonging to Provincial Governments to posts under the Federal Government. The Civil Servants Act is applicable to civil servants vide sub-section (2) of Section 1 of the Act. According to definition of "civil servant" given in section 2 of the Act, a person who is on deputation to the Federation from any Province is not a "civil servant". The Civil Servants Act does not, therefore, apply to cases of officers of Provincial Governments who are appointed by deputation to posts under the Federal Government. If this view is correct, the next question which arises is whether Article 241 of the Constitution would be attracted in such cases. Our view is that since no act has been made by the Legislature in respect of the officers belonging to Provincial Governments who may be appointed by deputation to posts under the Federal Government, the rules and orders which were enforced immediately before the coming into force of the Constitution, will continue to be applicable to such cases. This will mean that approval of the competent authority as required under the Rules of Business which were applicable before coming into force of the</div>
<div style="text-align: justify;">
Constitution should be obtained in such cases. Under these rules, the approval of the President was necessary to first appointment to Class I posts under the Federal Government. The President, in the present context means the Prime Minister. The approval of the Prime Minister, or of the persons authorised by him in this behalf, should therefore, be obtained before making appointments of officers of the Provincial Governments to posts connected with the affairs of the Federation. In other words, if the Civil Servants Act is not applicable to deputationists from the Provincial Governments, we are not left in void. The law provides for the continuance in force of all previous rules and orders where the Civil Servants Act, 1973 is not applicable.</div>
<div style="text-align: justify;">
3. The Law Division is requested for advice on the views of the Establishment Division.</div>
<div style="text-align: justify;">
[Authority. --- Estt.Division u.o. Note No.4/1/74-D. III, dated 8-5-1975.</div>
<div style="text-align: justify;">
Sl. No. 6</div>
<div style="text-align: justify;">
Under clause (2) of section 1 of the Civil Servants Act, 1973, that Act applies only to civil servants. Under sub-clause (i) clause (b) of section 2 of that Act persons who are on deputation to the Federation from any Province or other authority have been excluded from the definition of "civil servant". Therefore the Act or the Rules made thereunder are not applicable to such persons. Any rules having the force of law applying to such persons and existing before the coming into force of the permanent Constitution are to be treated as "existing laws" as defined in clause (7) of Article 268 of the Constitution and will continue to be in force by virtue of clause (1) of that Article. Under Article 241 of the Constitution also until the Parliament makes a law under Article 240 of the Constitution governing such persons all rules and orders in force immediately before the commencing day are to continue in force in so far as they are not inconsistent with the provisions of the Constitution.</div>
<div style="text-align: justify;">
[Authority. ---Law Division U.O. Note No. 763/75-Law, dated 13-5-1975].</div>
<div style="text-align: justify;">
Sl. No. 7</div>
<div style="text-align: justify;">
Consultation with Establishment Division in matters relating to appointments , promotions, deputations etc. --- In accordance with Rule 11 of Rules of Business, "no Division shall, without previous consultation with the Establishment Division, issue or authorise the issue of any orders which involve a change in the terms and conditions of service of federal civil servants". This provision in the Rules makes it obligatory for the Ministries/Divisions to consult the Establishment Division, in matters relating to appointment, deputation of civil servants, to any autonomous body or corporation.</div>
<div style="text-align: justify;">
There have been cases in which Ministries/Divisions have forwarded recommendations affecting the terms and conditions of service of civil servants including their appointments or promotion and on deputation to autonomous bodies outside the Federal Government, directly to the CMLA's Secretariat for obtaining the orders of the President. The CMLA's Secretariat had to re-route these cases to the Establishment Division for examination and comments. Some of these cases had to be referred back to the Ministries/Divisions to obtain relevant documents and information for detailed examination. This led to avoidable waste of time in the expeditious disposal of these cases.</div>
<div style="text-align: justify;">
All the Ministries/Divisions are requested that cases affecting the terms and conditions of service, promotion and appointments of all civil servants must be routed through the Establishment Division for orders of the competent authority. This will avoid undue burden on the CMLA's Secretariat and will also ensure timely disposal of cases in accordance with the rules and the approved personnel policies of the Government.</div>
<div style="text-align: justify;">
[Authority. --- Estt. Secretary's d.o. letter No. 5/3/80-A-I (B), dated 23-7-1980].</div>
<div style="text-align: justify;">
Sl. No. 8</div>
<div style="text-align: justify;">
Consideration of cases of Government servants who have filed civil suits. --- In some cases Government servants file civil suits in Courts of Law against Government for the redress of their grievances. It has been noticed that the Ministries/Divisions etc. do not deal with such cases on the plea that the Government servants have filed suits and the matter is subjudice.</div>
<div style="text-align: justify;">
2. A civil suit or a civil petition by a Government servant does not preclude redress for the aggrieved Government servant. It has, therefore, been decided that the Ministries/Divisions should not refrain from considering the cases of Government servants who have filed civil suits against Government for redress of their grievances. Cases of such Government servants should continue to be considered by the Ministries/Divisions and the grievances of the Government servants removed if the merits of their cases so warrant.</div>
<div style="text-align: justify;">
[Authority. --- Estt. Division O.M. No. 2/24/72-D.I dated 28-10-1972].</div>
<div style="text-align: justify;">
Note: --- For details regarding Terms admissible to Government Servants reinstated under Martial Law Order No.23 please see Section-C of Chapter-I of the Estacode (Edition 1989).</div>
</div>
Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-8854598589278537351.post-26787966027384378272012-02-25T12:53:00.001+05:002012-02-25T13:10:15.261+05:00Revised Basic Pay Scales 2011<div class="separator" style="clear: both; text-align: center;">
<a href="http://3.bp.blogspot.com/-Wh7d4dyc18E/T0iXE7v5MaI/AAAAAAAAAF8/U6nBWOn7NFA/s1600/revised_pay_scale_2011_1.jpg" imageanchor="1" style=""><img border="0" height="320" width="226" src="http://3.bp.blogspot.com/-Wh7d4dyc18E/T0iXE7v5MaI/AAAAAAAAAF8/U6nBWOn7NFA/s320/revised_pay_scale_2011_1.jpg" /></a></div>Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-8854598589278537351.post-50206398334647781902012-02-21T22:21:00.001+05:002012-02-22T21:42:57.575+05:00BENEVOLENT FUND AND GROUP INSURANCE<div dir="ltr" style="text-align: left;" trbidi="on">
<div style="text-align: justify;">
<br /></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">INTRODUCTION:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 12.1</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Benevolent Fund and Group
Insurance are regulated by the Federal Employees Benevolent Fund and Group
Insurance Act, 1969, as amended vide Act .No.XXV of 1975, Ordinance XLIX of
1980 and Ordinance No.VI of 1988.Broadly speaking, the Act applies to all civil
servants including-</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> person appointed to the
Secretarial staff of the National Assembly or the Senate, or any officer or
servant of the Supreme Court or of the Election Commission, or </span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> any officer or servant of such
body Corporate Institutions, Organizations or Autonomous Bodies as the Federal
Government may, by notification in the official Gazette, specify, and</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> any such person, officer or
servant, as aforesaid, who is on deputation elsewhere or on foreign service
within the meaning of the Fundamental Rules, or</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iv)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> undergoing study or training in or
outside Pakistan,
or</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(v)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> on leave</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(vi)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> under suspension;</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">but does not
include any person who-</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> is an employee of the Railways?</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> has attained the age of 60 years; or</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(c)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> is an officer or servant of a
Provincial Government on deputation to Federal Government?</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">DEFINITIONS:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 27pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">12.2</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The family
for the purpose means-</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> In the case of
male employee, the wife or wives and in the case of a female employee, the
husband of the employee, and</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The legitimate
children, parents, minor brothers, unmarried, divorced or widowed sisters of
the employee wholly dependent upon him.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">12.3</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The term 'Pay' includes
emoluments, which reckon for pension and the pay an employee would have drawn
but for his deputation, suspension or leave.</span></div>
<a name='more'></a><div style="text-align: justify;">
<br /></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">BENEVOLENT
FUND:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">12.4</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Every employee is required to pay
to the Benevolent Fund a monthly subscription equal to one percent of his pay
maximum Rs.26. whichever be less.The amount of subscription, as far as
possible, should be deducted at source from his pay and credited or remitted to
the Benevolent Fund.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">12.5</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> If the amount of subscription, for any
reason, cannot be deducted from the pay of the employee, he should remit it to
the officer prescribed for the purpose. Any amount of subscription remaining
unpaid due to inadvertence or negligence of the employee or otherwise should be
recovered from him in such manner as may be prescribed by the rules.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">12.6</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Default in the payment of
subscription either from the reason that the pay of the employee was not drawn
or due to his inadvertence, negligence or fault or any other reason whatsoever
would not affect his right or the right of his family to receive the benevolent
grant, but the amount of unpaid subscription may be deducted therefrom.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 12.7 </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Benevolent
grants are paid from the Benevolent Fund, if an employee</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> is
declared by the prescribed medical authority to have been completely
incapacitated physically or mentally to discharge the duties of his employment
and is for that reason removed from service, or </span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> dies
during the continuance of his employment or, if he has retired from service
within the prescribed period before attaining the age of sixty five years, he
or in the event of his death, his family will be entitled to receive a
benevolent grant from the Benevolent Fund according to the scale mentioned below,
for a period of ten years or upto the date on which the employee attains or
might have, if he were alive, attained the age of sixty five years, whichever
is earlier. In the case of an employee, who dies after having drawn the
benevolent grant, the period of ten years will be reckoned from the date from
which he began drawing such grant. In case of retired employees the amount of
grant will be determined on the basis of the pay last drawn:</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 0px; margin-right: 0px; text-align: left; width: 600px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pay</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Range</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Rate of monthly Benevolent Grant.</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 6.25in;" valign="top" width="600"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">In the case of employee whose
pay last drawn was between:-</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">250 and 300</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">150</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">301 and 400</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">175</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">401 and 500</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">200</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">501 and 600</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">225</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">601 and 700</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">250</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">701 and 800</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">275</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">801 and 900</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">300</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">901 and 1000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">325</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">1001 and 1100</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">350</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">1101 and 1200</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">375</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 12;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">1201 and 1300</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">400</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 13;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">1301 and 1400</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">425</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 14;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">1401 and 1500</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">450</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 15;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">1501 and 1600</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">475</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 16;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">1601 and 1700</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">500</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 17;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">1701 and 1800</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">525</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 18;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">1801 and 1900</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">550</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 19;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">1901 and 2000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">575</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 20;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">2001 and 2100</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">600</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 21;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">2101 and 2200</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">625</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 22;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">2201 and 2300</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">650</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 23;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">2301 and 2400</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">675</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 24;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">2401 and 2500</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">700</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 25;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">2501 and 2600</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">725</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 26; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">2601 and
above.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">750</span></div>
</td>
</tr>
</tbody></table>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division Notification
No.F.17(1)/80-Pub dated 29<sup>th</sup>
Sept., 1980] </span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">12.8</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> On the death of an employee the
amount of benevolent grant payable under will be paid to such member or members
of his family as he might have nominated in full or in the shares specified by
him at the time of death of an employee.The amount of benevolent grant will be
paid to such member or members of his family, subject to such conditions
imposed with a view to ensuring that the amount is justly and equitably
utilized for the maintenance and benefit of all the members of the family, as
may be determined by the Board of Trustees of the Federal Employees Benevolent
and Insurance Fund.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">GROUP INSURANCE:-</span></b></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 13pt;">12.9</span></b><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"> In the event of the death of an employee, occurred by whatever cause,
during the continuance of his employment, the family of the deceased employee
will be paid the sum assured as under:—</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 0px; margin-right: 0px; text-align: left; width: 600px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.5pt; letter-spacing: -0.95pt;">*In the case of an employee whose </span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.5pt; letter-spacing: -0.8pt;">pay
last drawn was at the monthly </span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.5pt; letter-spacing: -0.65pt;">rate of:</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: .05in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.5pt; letter-spacing: -1.05pt;">Sum assured.</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.5pt; letter-spacing: -0.85pt;">two hundred and
fifty rupees</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"> or more but not more than five hundred nipeees</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">seven
thousand and five <span style="letter-spacing: -0.1pt;">hundred rupees.</span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">More than five
hundred rupees <span style="letter-spacing: -0.05pt;">but not more than seven
hundred </span>and fifty rupees.</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt; letter-spacing: -0.05pt;">fifteen thousand rupees.</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">more than seven
hundred and <span style="letter-spacing: -0.15pt;">fifty rupees but not more
than one </span>thousand rupees.</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.5pt;">twenty-two
thousand and five <span style="letter-spacing: -0.05pt;">hundred rupees.</span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">more than one
thousand rupees but not more than one thousand and five hundred rupees.</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">thirty
thousand rupees.</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">more than
one thousand and five <span style="letter-spacing: -0.1pt;">hundred rupees.</span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">forty-five
thousand rupees.</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></b></div>
</td>
</tr>
</tbody></table>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">*Substituted vide Ordinance No.XIII of
1981 No.F. 17(1)/1-Pub dated 2-5-1981 Published in the Gazette of Pakistan
Extraordinary. Part-1</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; letter-spacing: -0.55pt;">12.10</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; letter-spacing: -0.55pt;"> The provisions contained in
paragraphs 12.5,12.6 and 12.8 will </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; letter-spacing: -0.45pt;">be equally applicable in the case of payment of the sum assured.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; letter-spacing: -0.6pt;">12.11</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; letter-spacing: -0.6pt;"> The employees in B-l6 and
above have to pay the life insurance </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; letter-spacing: -0.55pt;">premium at the following rates which are to be deducted at source from their
</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; letter-spacing: -0.4pt;">pay and credited and remitted
to the Insurance Fund:—</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 0px; margin-right: 0px; text-align: left; width: 600px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.05in;" valign="top" width="197"><div class="MsoNormal" style="background: white; margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<b style="mso-bidi-font-weight: normal;">Pay
range</b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.05in;" valign="top" width="197"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.5pt; letter-spacing: -0.45pt;">Sum assured</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.15in;" valign="top" width="206"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.5pt; letter-spacing: -0.45pt;">Rate of monthly premium</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.05in;" valign="top" width="197"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.5pt; letter-spacing: -0.05pt;">UptoRs. 500</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.05in;" valign="top" width="197"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">7,500</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.15in;" valign="top" width="206"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">2.62</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.05in;" valign="top" width="197"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.5pt;">Rs. 501 to 750</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.05in;" valign="top" width="197"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">15,000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.15in;" valign="top" width="206"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">5.24</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.05in;" valign="top" width="197"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.5pt;">Rs. 751 to 1000</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.05in;" valign="top" width="197"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">22,500</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.15in;" valign="top" width="206"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">7.86</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.05in;" valign="top" width="197"><div class="MsoNormal" style="background: white; margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
Rs.
1001 to 1500</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.05in;" valign="top" width="197"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">30,000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.15in;" valign="top" width="206"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">10.50</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.05in;" valign="top" width="197"><div class="MsoNormal" style="background: white; margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
Over
Rs. 1500</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.05in;" valign="top" width="197"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">45,000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.15in;" valign="top" width="206"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">15.75</span></div>
</td>
</tr>
</tbody></table>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<br /></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.5pt; letter-spacing: -0.5pt;">12.12</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.5pt; letter-spacing: -0.5pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; letter-spacing: -0.5pt;">The following procedure is to be observed for the collection of </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; letter-spacing: -0.35pt;">premium and subscription for the Insurance
Fund and Federal Employees </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; letter-spacing: -0.7pt;">Benevolent
Fund respectively.—</span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; margin: 6pt 1.2pt 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b><span style="color: black; letter-spacing: -0.7pt;">(i)
</span></b><span style="color: black; letter-spacing: -0.7pt;">In the case of B-16 & above officers the deductions are to be made </span><span style="color: black; letter-spacing: -0.6pt;">by officers
themselves from their paybills/computerised payroll.</span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; margin: 6pt 1.45pt 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b><span style="color: black; letter-spacing: -0.6pt;">(ii)
</span></b><span style="color: black; letter-spacing: -0.6pt;">For the establishment the Drawing and Disbursing Officers have </span><span style="color: black; letter-spacing: -0.65pt;">to make the
deduction from establishment paybills/computerised </span><span style="color: black; letter-spacing: -0.5pt;">payrolls in
respect of Benevolent Fund only.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; letter-spacing: -0.3pt;">(iii) </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; letter-spacing: -0.3pt;">No deduction on account of Group Insurance
premia is to be </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; letter-spacing: -0.7pt;">made in respect of B-l to B-l 5
establishment, as it is to be paid by </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">the
Government. However, the amount to be paid by the Government on that account
should be worked out at the <span style="letter-spacing: -0.65pt;">prescribed rate
and shown in the relevant columns of schedule in </span><span style="letter-spacing: -0.5pt;">FormTR-55-A<b>.</b></span></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">(Finance Division letter No F. 6-11/69-B
III dated 12<sup>th</sup> April 1969)</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">PAYMENT
OF SUBSCRIPTIONS OR PREMIA IN DEFAULT:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">12.13</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Where the amount of subscription
to the Benevolent Fund or the premium to the Insurance Fund cannot, for any
reason, be deducted from the pay of an employee, the employee shall</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> in case he
is serving abroad, remit the amount to the head of his department; and</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> in any
other case, remit the amount to the Secretary.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">12.14</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> In the case referred to in clause (a)
the head of department and in the case referred to in clause (b) the Secretary
shall deposit the amount received by him to the credit of Benevolent Fund or,
as the case may be, the Insurance Fund, in the National Bank of Pakistan or any
other scheduled bank approved by the Board.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">12.15</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Any amount of subscription to the
Benevolent Fund or any premium to the Insurance Fund remaining unpaid due to
inadvertence or negligence of the employee or otherwise shall upon a direction
in writing of the Board, be deducted, in the case of an employee of an
Organization, by the head of the Organization, and in any other case, by the
Accounts Officer, from the salary of such employee.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">12.16</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Where the Accounts Officer or the head
of the Organization as the case may be, upon a request being made in writing by
the employee finds that deduction of the amounts remaining unpaid will result
in any hardship to the employee, he may deduct the amount in such number of
instalments, not exceed ing twelve, as he may decide.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">MEDICAL
AUTHORITY FOR DECLARING AN EMPLOYEE INCAPACITATED:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">12.17</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The medical authority which, in
accordance with the rules or regulations governing his employment, declares an
employee to have been completed incapacitated physically or mentally to
discharge the duties of his employment shall be the medical authority for the
purposes.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">Nomination
of beneficiaries of the benevolent fund grant and of the assured:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">12.18(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Every employee shall make a nomination
conferring on one or more members of his family the right to receive a
specified share of the benevolent grant or the sum assured that may be payable.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The employee
may provide in the nomination</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> that, in
the event of any one of the nominees predeceasing the employee, the right
conferred upon that nominee under (i) shall pass to such other member or
members of the employee's family as he may specify in the nomination; and</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> that the
nomination in respect of all or any of the nominees shall become void in the
event of the happening of any con tingency specified.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Every
nomination shall be in Form 'A'.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iv)
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">An
employee may at any time cancel a nomination made under (i)and make a fresh
nomination.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(v)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A nomination
under (i), or a fresh nomination under (iv), made by an employee shall be in
triplicate and one copy of the nomination or, as the case may be, fresh
nomination shall be signed by the head of the office and returned to the
employee, one copy shall be placed in the Confidential Report, or, as the case
may be. Service Book of the employee and the third copy shall be placed in the
Master Folder to be maintained by the department concerned.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(vi)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A nomination
under (i), or a fresh nomination under (iv), made by an employee shall, to the
extent it is valid, take effect on the date on which it is received by the
department to whom it is sent under (v).</span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">PAYMENT
OF BENEVOLENT GRANT AND THE SUM ASSURED WHERE NO VALID NOMINATION EXISTS:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">12.19</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Where no valid nomination made by the
employee subsists at the time of his death in relation to the whole of the amount
of the benevolent grant and the sum assured or any part thereof, the whole
amount or, as the case may be, the part to which the nomination does not
relate, shall be paid to the member or members of the family of the deceased
employee in the manner hereinafter appearing:-</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The Board
or an officer authorised by it in this behalf, may determine the members of the
family of the deceased employee who are eligible to receive the benevolent
grant and the sum assured:</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Provided that if
the members of the family of the deceased employee are determined by an officer
authorised by the Board, any member may, within thirty days of such
determination, appeal to the Board.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b) </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">If the members
of the family of the deceased employee agree to nominate any one of them to receive
the benevolent grant and the sum assured, the payment shall be made to that
member.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(c)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> If there
is no such agreement, the payment shall be made in the following manner:-</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> if the deceased
employee is survived by wife or, as the case may be, husband, the benevolent
grant and the sum assured shall be paid to her or, as the case may be, him;
and, in case the deceased employee is survived by more than one wife, the
amount of the benevolent grant and the sum assured shall be distributed between
them in the ratio of the number of members each one of them will maintain:</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Provided that
the recipient shall undertake to utilize the amount so received for the
maintenance and benefit of all the members of the family of the deceased
employee;</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> if the deceased
employee is not survived by wife or, as the case may be, husband, the amount of
the benevolent grant and the sum assured shall be distributed amongst the
members of the family of the deceased employee keeping in view the require-<br />
ment of each member.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">SUBMISSION
OF APPLICATION FOR BENEVOLENT GRANT AND
GROUP INSURANCE:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">12.20(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> On the death of an employee during the
continuance of his employment, the head of the office of such employee shall
forward through the head of the department, an application in Form
'B" to the Board for payment of the benevolent grant and the sum assured.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> When an
employee is declared by the medical authority to have been completely
incapacitated physically or mentally to discharge the duties of his employment
and is for that reason, removed from service, the head of the office of such
employee shall forward, through the head of the department, an application in
Form "B" to the Board for payment of the benevolent grant.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii)
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Upon
receipt of an information that a retired employee has died within the period
laid down, the head of the office where from such employee retired shall
forward, through the head of the department, an application in Form 'B' to the
Board for payment of the benevolent grant.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iv)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Upon receipt of
an application, the Board shall, after making such enquiry and taking such
evidence in the case of an application as it may consider necessary, pay the
benevolent grant, or the sum assured, or both as the case may be. to the person
entitled to receive it.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14pt;">FORM</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14pt;"> 'A'</span></b></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Name
and Designation of the employee……………………………………………………….. Service/Department………………………………………..........................................................</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">I hereby
nominate the person/persons mentioned below who is/are member/members of my
family as defined in Section 2 of the Federal Employees Benevolent Fund and
Group Insurance Act, 1969 (II of 1969), to receive the benevolent grant and the
sum assured in the event of my death.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14pt;">PART-1<br />
</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(For wife/husband only)</span></b></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">----------------------------------------------------------------------------------------------------------------</span></b></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Name of nominee/nominees Relationship Age Specification of share Remarks</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">----------------------------------------------------------------------------------------------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (For members of
family other than wife/husband)</span></b></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">----------------------------------------------------------------------------------------------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Name of nominee/nominees Relationship Age
Specification of share Remarks </span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Certified that
the member or members of my family mentioned in Part-II reside with me and are
wholly dependent upon me</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">The earlier
nomination made by me may kindly be treated as cancelled.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (---------------------------------)</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dated--------------------- Signature or
thumb impression of the employee</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Witness:
</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<br /></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (Name
in block letters)</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">------------------------------
Service
and Department</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">1. (Signature/thumb impression)</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">-----------------------------------------
</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(Name and Designation in block letters)</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">-------------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">2. (Signature/Thumb impression)</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">-------------------------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(Name and Designation in block letters)</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">-------------------------------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
Signature and seal of the head of the office</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<br /></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<br /></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14pt;">FORM</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14pt;"> 'B’</span></b></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">APPLICATION
FORM</span></b></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">1.
Name of the deceased/incapacitated employee. ----------------------------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">2.
His/her Service or Department.
---------------------------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">3.
Head of the Service or Department.
----------------------------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">4. Last appointment held
----------------------------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">5. (a) Pay per mensum. (i) Basic pay
----------------------------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (ii) Special pay ----------------------------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (iii) Technical pay
----------------------------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (iv) Personal pay
----------------------------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (v) Indexation pay
----------------------------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
(b) Certificate of the Head of the Department </span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
regarding pay: Attached with Annexure.
----------------------------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">6. Date of Birth (as verified from Service
Book).
----------------------------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">7. (a) Date of death (three copies of
the certificate </span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">from the Head of Department or Medical
Officer</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">or extract from the Register of
birth/death of Union </span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Council/Union Committee/Muncipal
Committee.
---------------------------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
(b) Date of removal from service on account of </span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
incapacitation ---------------------------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8. (a) Name/Names of nominee/nominees. ---------------------------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
(b) Copy of nomination Form. Attached vide Annexure -----------------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9. Name of other family members of the
deceased</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
(in case no valid nomination subsists). ---------------------------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">10. Address of the nominee/incapacitated
</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
employee where correspondence can be made. ---------------------------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">11. Branch of the National Bank of Pakistan
from </span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
where benevolent grant can be paid. ---------------------------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">12. Head Post Office from where sum
assured be </span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
paid.
---------------------------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">13. Period for which contribution to
Benevolent </span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
and Insurance Funds were not paid. ---------------------------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">14 (a) Four copies of duly attested
photographs</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
of each nominee/or the incapacitated employee.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Enclosed
vide Annexure --------------------------------------------- </span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
(b) Four signatures/thumb impressions on separate</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
sheets (four on each sheet) of each nominee/</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
incapacitated employee. Enclosed vide Annexure
--------------------------------------------- </span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<br /></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">IN
CASE OF INCAPACITATED EMPLOYEE ONLY</span></b></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">15.(a)
Certificate from the Medical Authority.
Enclosed vide Annexure -------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
(b) Copy of the order removing/retiring </span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> the incapacitated employee. Enclosed vide Annexure
-------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Certified that the information contained
above is correct and checked from the record.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<br /></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<br /></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dated------------------ Head
of the Department</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Forwarded to the Board of Trustees of
the Federal Employees Benevolent and Insurance Funds.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<br /></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dated------------------ Head
of the Department</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">(Authority—Notification No.S.R.O.
2(KE)/72, dated the 4<sup>th</sup> March, 1972)</span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: 0.2pt;">12.21</span></b>
<span style="letter-spacing: -0.35pt;">In accordance </span><span style="letter-spacing: 1.15pt;">with</span> <span style="letter-spacing: 0.45pt;">the</span>
<span style="letter-spacing: -0.35pt;">Federal Employees Benevolent Fund & G</span><span style="letter-spacing: -0.2pt;">roup Insurance (Amendment) Ordinance, 1988
(Ordinance No. VI of 1988)</span> read <span style="letter-spacing: 1pt;">with</span>
Establishment <span style="letter-spacing: 0.7pt;">Division</span> Notifications
No. S.R.O. 753 (l)/88 & <span style="letter-spacing: -0.05pt;">S.R.O. 754 </span><span style="letter-spacing: 1.7pt;">(I)</span> <span style="letter-spacing: -0.05pt;">88
of </span><span style="letter-spacing: 0.9pt;">4th</span> <span style="letter-spacing: -0.05pt;">September, 1988 </span><span style="letter-spacing: 0.75pt;">the</span> <span style="letter-spacing: -0.05pt;">provisions contained in the</span> <span style="letter-spacing: -0.15pt;">preceding paragraph would stand amended w.e.f.<i> </i>4th September, 1988, to
the </span><span style="letter-spacing: -0.45pt;">extent indicate in the
succeeding paragraphs.</span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b><span style="color: black; letter-spacing: -0.3pt;">12.22 "Benevolent grants in he paid from the Benevolent Fund.-</span></b><span style="color: black; letter-spacing: -0.3pt;">lf </span><span style="color: black; letter-spacing: -0.3pt;">an </span><span style="color: black; letter-spacing: -0.65pt;">employee</span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b><span style="color: black; letter-spacing: 0pt;">(a) </span></b><span style="color: black; letter-spacing: 0pt;">is declared
by the prescribed medical authority to have been </span><span style="color: black; letter-spacing: -0.55pt;">completely incapacitated
physically or mentally to discharge the </span><span style="color: black; letter-spacing: -0.7pt;">duties of-his employment and is
for that reason retired or removed </span><span style="color: black; letter-spacing: -0.85pt;">from service, he shall be </span><span style="color: black; letter-spacing: -0.15pt;">entitled </span><span style="color: black; letter-spacing: -0.85pt;">to receive
for life such benevolent </span><span style="color: black; letter-spacing: -0.45pt;">grant from </span><span style="color: black; letter-spacing: 0.35pt;">the</span><span style="color: black;"> <span style="letter-spacing: -0.45pt;">Benevolent Fund as may be prescribed : or</span></span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b><span style="color: black; letter-spacing: -0.05pt;">(b) </span></b><span style="color: black; letter-spacing: -0.05pt;">dies during
the continuance of his employment, or during </span><span style="color: black; letter-spacing: -0.45pt;">retirement before attaining
the age of seventy years, his spouse </span><span style="color: black; letter-spacing: -0.65pt;">shall be entitled to receive
for life such benevolent grant from the </span><span style="color: black; letter-spacing: -0.55pt;">Benevolent Fund as may be
prescribed :</span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; margin: 6pt 0.7pt 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="color: black; letter-spacing: -0.3pt;">Provided </span><span style="color: black; letter-spacing: 0.5pt;">that,</span><span style="color: black;"> <span style="letter-spacing: -0.3pt;">if the deceased employee has no spouse or his </span><span style="letter-spacing: 0pt;">spouse has died, the other members of his family
shall be entitled</span><b><span style="letter-spacing: -0.05pt;"> </span></b><span style="letter-spacing: -0.05pt;">to receive benevolent grant from the Benevolent
Fund for a </span><span style="letter-spacing: 0pt;">period of fifteen years
or up to the date the deceased employee </span>would have attained the age of
seventy years, whichever is <span style="letter-spacing: -0.3pt;">earlier:</span></span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; margin: 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="color: black; letter-spacing: -0.3pt;">Provided further that, in the
case of an employee who dies </span><span style="color: black; letter-spacing: -0.15pt;">after having drawn benevolent grant, the said
period of fifteen </span><span style="color: black;">years
shall be reckoned from the date from which he began <span style="letter-spacing: 0pt;">drawing such grant,"</span></span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.5in;">
<b><span style="color: black; letter-spacing: -0.3pt;">12.23 Contribution to & benefits from Benevolent Fund.-</span></b><i><span style="color: black; letter-spacing: -0.3pt;"> </span></i><span style="color: black; letter-spacing: -0.3pt;">The rate of </span><span style="color: black;">contribution to the Benevolent
Fund* and the amount of monthly grant <span style="letter-spacing: -0.3pt;">payable
out of the Benevolent Fund will be as under :</span></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 0px; margin-right: 0px; text-align: left; width: 599px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;">Sl. No.</b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;">Monthly Pay</b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;">Rate of monthly contribution</b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;">Rate of monthly Benevolent Grant</b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;">1</b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;">2 (Rs.)</b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;">3 (Rs.)</b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;">4(Rs.)</b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
1.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
501-600</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
11</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
270</div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
2.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
601-700</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
13</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
300</div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
3.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
701-800</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
15</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
330</div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
4.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
801-900</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
17</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
360</div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
5.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
901-1000</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
19</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
390</div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
6.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
1001-1100</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
21</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
420</div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
7.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
1101-1200</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
23</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
450</div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
8.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
1201-1300</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
25</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
480</div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
9.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
1301-1400</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
27</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
510</div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
10.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
1401-1500</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
29</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
540</div>
</td>
</tr>
<tr style="mso-yfti-irow: 12;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
11.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
1501-1600</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
31</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
570</div>
</td>
</tr>
<tr style="mso-yfti-irow: 13;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
12.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
1601-1700</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
33</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
600</div>
</td>
</tr>
<tr style="mso-yfti-irow: 14;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
13.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
1701-1800</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
35</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
630</div>
</td>
</tr>
<tr style="mso-yfti-irow: 15;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
14.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
1801-1900</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
37</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
660</div>
</td>
</tr>
<tr style="mso-yfti-irow: 16;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
15.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
1901-2000</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
39</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
690</div>
</td>
</tr>
<tr style="mso-yfti-irow: 17;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
16.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
2001-2100</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
41</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
720</div>
</td>
</tr>
<tr style="mso-yfti-irow: 18;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
17.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
2101-2200</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
43</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
750</div>
</td>
</tr>
<tr style="mso-yfti-irow: 19;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
18.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
2201-2300</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
45</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
780</div>
</td>
</tr>
<tr style="mso-yfti-irow: 20;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
19.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
2301-2400</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
47</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
810</div>
</td>
</tr>
<tr style="mso-yfti-irow: 21;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
20.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
2401-2500</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
49</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
840</div>
</td>
</tr>
<tr style="mso-yfti-irow: 22;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
21.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
2501-2600</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
51</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
870</div>
</td>
</tr>
<tr style="mso-yfti-irow: 23;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
22.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
2601-2700</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
53</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
900</div>
</td>
</tr>
<tr style="mso-yfti-irow: 24;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
23.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
2701-2800</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
55</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
930</div>
</td>
</tr>
<tr style="mso-yfti-irow: 25;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
24.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
2801-2900</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
57</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
960</div>
</td>
</tr>
<tr style="mso-yfti-irow: 26;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
25.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
2901-3000</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
59</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
990</div>
</td>
</tr>
<tr style="mso-yfti-irow: 27;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
26.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
3001-3100</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
61</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
1020</div>
</td>
</tr>
<tr style="mso-yfti-irow: 28;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
27.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
3101-3200</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
63</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
1050</div>
</td>
</tr>
<tr style="mso-yfti-irow: 29;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
28.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
3201-3300</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
65</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
1080</div>
</td>
</tr>
<tr style="mso-yfti-irow: 30;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
29.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
3301-3400</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
67</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
1110</div>
</td>
</tr>
<tr style="mso-yfti-irow: 31;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
30.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
3401-3500</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
69</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
1140</div>
</td>
</tr>
<tr style="mso-yfti-irow: 32;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
31.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
3501-3600</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
71</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
1170</div>
</td>
</tr>
<tr style="mso-yfti-irow: 33;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
32.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
3601-3700</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
73</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
1200</div>
</td>
</tr>
<tr style="mso-yfti-irow: 34;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
33.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
3701-3800</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
75</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
1230</div>
</td>
</tr>
<tr style="mso-yfti-irow: 35;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
34.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
3801-3900</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
77</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
1260</div>
</td>
</tr>
<tr style="mso-yfti-irow: 36;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
35.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
3901-4000</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
79</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
1290</div>
</td>
</tr>
<tr style="mso-yfti-irow: 37;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
36.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
4001-4100</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
81</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
1320</div>
</td>
</tr>
<tr style="mso-yfti-irow: 38;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
37.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
4101-4200</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
83</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
1350</div>
</td>
</tr>
<tr style="mso-yfti-irow: 39;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
38.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
4201-4300</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
85</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
1380</div>
</td>
</tr>
<tr style="mso-yfti-irow: 40;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
39.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
4301-4400</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
87</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
1410</div>
</td>
</tr>
<tr style="mso-yfti-irow: 41;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
40.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
4401-4500</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
89</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
1440</div>
</td>
</tr>
<tr style="mso-yfti-irow: 42;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
41.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
4501-4600</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
91</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
1470</div>
</td>
</tr>
<tr style="mso-yfti-irow: 43;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
42.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
4601-4700</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
93</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
1500</div>
</td>
</tr>
<tr style="mso-yfti-irow: 44;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
43.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
4701-4800</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
95</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
1530</div>
</td>
</tr>
<tr style="mso-yfti-irow: 45;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
44.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
4801-4900</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
97</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
1560</div>
</td>
</tr>
<tr style="mso-yfti-irow: 46;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
45.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
4901-5000</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
99</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
1590</div>
</td>
</tr>
<tr style="mso-yfti-irow: 47; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
46.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
5001 and above.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
100</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
1620</div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">12.24 Subscription to & benefits from
Group Insurance Fund:</b> --- The rate of contribution to the Group Insurance
Fund and the amount of sum assured to be paid to the family of deceased will be
as under.</div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 0px; margin-right: 0px; text-align: left; width: 599px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;">Sl. No.</b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;">Monthly Pay</b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;">Rate of monthly contribution</b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;">Rate of monthly Benevolent Grant</b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;">1</b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;">2 (Rs.)</b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;">3(Rs.)</b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;">4(Rs.)</b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
1.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
501-600</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
7.00</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
20,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
2.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
601-700</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
8.05</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
23,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
3.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
701-800</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
9.10</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
26,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
4.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
801-900</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
10.15</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
29,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
5.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
901-1000</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
11.20</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
32,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
6.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
1001-1100</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
12.25</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
35,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
7.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
1101-1200</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
13.30</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
38,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
8.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
1201-1300</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
14.35</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
41,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
9.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
1301-1400</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
15.40</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
44,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
10.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
1401-1500</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
16.45</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
47,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 12;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
11.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
1501-1600</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
17.50</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
50,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 13;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
12.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
1601-1700</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
18.55</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
53,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 14;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
13.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
1701-1800</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
19.60</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
56,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 15;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
14.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
1801-1900</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
20.65</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
59,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 16;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
15.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
1901-2000</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
21.70</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
62,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 17;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
16.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
2001-2100</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
22.75</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
65,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 18;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
17.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
2101-2200</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
23.80</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
68,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 19;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
18.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
2201-2300</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
24.85</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
71,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 20;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
19.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
2301-2400</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
25.90</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
74,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 21;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
20.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
2401-2500</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
26.95</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
77,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 22;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
21.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
2501-2600</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
28.00</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
80,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 23;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
22.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
2601-2700</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
29.05</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
83,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 24;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
23.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
2701-2800</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
30.10</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
86,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 25;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
24.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
2801-2900</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
31.15</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
89,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 26;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
25.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
2901-3000</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
32.20</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
92,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 27;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
26.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
3001-3100</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
33.25</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
95,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 28;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
27.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
3101-3200</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
34.30</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
98,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 29;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
28.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
3201-3300</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
35.35</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
101,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 30;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
29.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
3301-3400</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
36.40</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
104,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 31;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
30.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
3401-3500</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
37.45</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
107,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 32;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
31.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
3501-3600</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
38.50</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
110,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 33;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
32.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
3601-3700</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
39.55</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
113,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 34;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
33.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
3701-3800</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
40.60</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
116,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 35;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
34.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
3801-3900</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
41.65</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
119,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 36;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
35.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
3901-4000</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
42.70</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
122,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 37;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
36.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
4001-4100</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
43.75</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
125,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 38;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
37.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
4101-4200</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
44.80</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
128,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 39;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
38.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
4201-4300</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
45.85</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
131,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 40;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
39.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
4301-4400</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
46.90</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
134,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 41;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
40.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
4401-4500</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
47.95</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
137,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 42;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
41.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
4501-4600</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
49.00</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
140,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 43;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
42.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
4601-4700</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
50.05</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
143,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 44;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
43.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
4701-4800</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
51.10</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
146,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 45;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
44.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
4801-4900</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
52.15</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
149,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 46;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
45.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
4901-5000</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
53.20</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
152,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 47;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
46.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
5001-5100 </div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
54.25</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
155,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 48;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
47.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
5101-5200</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
55.30</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
158,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 49;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
48.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
5201-5300</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
56.35</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
161,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 50;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
49.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
5301-5400</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
57.40</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
164,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 51;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
50.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
5401-5500</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
58.45</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
167,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 52;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
51.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
5501-5600</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
59.50</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
170,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 53;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
52.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
5601-5700</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
60.55</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
173,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 54;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
53.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
5701-5800</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
61.60</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
176,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 55;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
54.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
5801-5900</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
62.65</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
179,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 56;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
55.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
5901-6000</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
63.70</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
182,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 57;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
56.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
6001-6100</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
64.75</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
185,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 58;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
57.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
6101-6200</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
65.80</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
188,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 59;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
58.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
6201-6300</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
66.85</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
191,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 60;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
59.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
6301-6400</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
67.90</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
194,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 61;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
60.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
6401-6500</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
68.95</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
197,000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 62; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
61.</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
6501 and above</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
70.00</div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; text-align: center;">
200,000</div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">12.25 Life time arrears:</b> ----The
Benevolent Grant which was not drawn by the beneficiary during his life shall
be paid to his family members up to Rs.5,000 on production of an Indemnity
Bond:</div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; margin: 6pt 0in 6pt 0in; text-align: justify;">
Provided that, the
total amount exceeds Rs 5,000 it shall be paid on production of Succession
Certificate.</div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">12.26 Discontinuance of Grant:</b> --- <b style="mso-bidi-font-weight: normal;">(1)</b> The Benevolent Grant shall be
discontinued if-</div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1.5in;">
<b style="mso-bidi-font-weight: normal;">(a)</b> an employee retired on medical
grounds under clause (a) of section 13 gets usefully employed or sets up-viable
business and his monthly income exceeds Rs. 700 ; or</div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1.5in;">
<b style="mso-bidi-font-weight: normal;">(b)</b> the recipient of the grant ceases
to be a member of the family as defined in sub-section (5) of the section 2.</div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(2)</b> The recipient of grant shall be
required to furnish a certificate every quarter that he has not ceased to be
eligible for the grant on account of marriage, employment or setting up
business as the case may be.</div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">12.27</b> The revised format of Form “B”
would be as under: ------</div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14pt;">FORM</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14pt;"> B</span></b></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14pt;">PART
1</span></b></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">1.(a)
Name of the deceased/incapacitated employee.
----------------------------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14pt;"> </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b) Father’s/Husband’s name
----------------------------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14pt;"> </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(c) His/her Service or Department.
---------------------------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14pt;"> </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(d) Head of the Service or
Department. ---------------------------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (e) Station/Place of last posting. ---------------------------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (f) Last appointment held
---------------------------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">2.
pay per month i.e.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14pt;"> </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(a) Basic
pay</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (b) Special
pay</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (c) Technical
pay</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (d) Personal
pay</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (e) Indexation
pay</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (f) ………………</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">3. Date of Birth
--------------------------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">4. Date of entry into Service. --------------------------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">5. Date of death (death cases only)
--------------------------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">6. Date of removal from service on
account of</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (a) Incapacitating---------------------------------------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (b)
Retirement------------------------------------------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (c) Death during service---------------------------------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">7. Name/Names of nominee/nominees
(Nomination required both in death and invalid cases).</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 0px; margin-right: 0px; text-align: left; width: 600px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 63.15pt;" valign="top" width="84"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 63.2pt;" valign="top" width="84"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Name</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 63.2pt;" valign="top" width="84"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Age</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 71.5pt;" valign="top" width="95"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Relationship</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 71.95pt;" valign="top" width="96"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Profession</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 52.75pt;" valign="top" width="70"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.3pt; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Marital status</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 64.25pt;" valign="top" width="86"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Monthly Income</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 63.15pt;" valign="top" width="84"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(a)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 63.2pt;" valign="top" width="84"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 63.2pt;" valign="top" width="84"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 71.5pt;" valign="top" width="95"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 71.95pt;" valign="top" width="96"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 52.75pt;" valign="top" width="70"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 64.25pt;" valign="top" width="86"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 63.15pt;" valign="top" width="84"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 63.2pt;" valign="top" width="84"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 63.2pt;" valign="top" width="84"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 71.5pt;" valign="top" width="95"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 71.95pt;" valign="top" width="96"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 52.75pt;" valign="top" width="70"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 64.25pt;" valign="top" width="86"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 63.15pt;" valign="top" width="84"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(c)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 63.2pt;" valign="top" width="84"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 63.2pt;" valign="top" width="84"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 71.5pt;" valign="top" width="95"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 71.95pt;" valign="top" width="96"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 52.75pt;" valign="top" width="70"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 64.25pt;" valign="top" width="86"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 63.15pt;" valign="top" width="84"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(d)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 63.2pt;" valign="top" width="84"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 63.2pt;" valign="top" width="84"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 71.5pt;" valign="top" width="95"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 71.95pt;" valign="top" width="96"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 52.75pt;" valign="top" width="70"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 64.25pt;" valign="top" width="86"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 63.15pt;" valign="top" width="84"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(e)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 63.2pt;" valign="top" width="84"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 63.2pt;" valign="top" width="84"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 71.5pt;" valign="top" width="95"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 71.95pt;" valign="top" width="96"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 52.75pt;" valign="top" width="70"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 64.25pt;" valign="top" width="86"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 63.15pt;" valign="top" width="84"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(f)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 63.2pt;" valign="top" width="84"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 63.2pt;" valign="top" width="84"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 71.5pt;" valign="top" width="95"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 71.95pt;" valign="top" width="96"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 52.75pt;" valign="top" width="70"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 64.25pt;" valign="top" width="86"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
</tr>
</tbody></table>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<br /></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8. Address of nominee(s) of the deceased
or incapacitated employee where correspondence can be made. (In death cases
where there is no nomination similar particular of eligible dependent may be
given).</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9. Branch of National Bank of Pakistan
nearest to the residence of beneficiary/beneficiaries.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">10. Period for which contributions to
Benevolent and Group Insurance Funds were not
paid---------------------------------------------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14pt;">PART
II</span></b></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">11. Following Documents must be
submitted with Claim:</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(a) Annex
"A"--A copy of last pay certificate by the Head of the Office duly
attested by the Head of Department.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b) Annex
"B"--Attested photostats copy of the page of service book/ document
showing date of birth.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(c) Annex "C"--Attested
photostats copy of the page of service book showing date of entry in service.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(d) Annex
"D"-- (Death Cases only) three copies of death certificate duly
attested. These may be in the form of office order notifying the death,
certificate by a medical officer or extract from the register of births/death
of Union Council/Union Committee/Municipal<br />
Committee.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(e) Annex
"E"-- (Invalid Cases) A copy of the Medical Board proceedings duly
attested by the Head of the Department. Medical Board must comprise of three
Medical Officers one of them being a specialist. Medical Board proceedings must
record the case history and the exact nature of disability. (See Part IV).</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(f) Annex
"F"-- Nomination form duly attested.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(g) Annex
"G"--List of family members and dependent i. e., wife/wives,
children, father, mother, minor brothers and unmarried/divorced sisters. The
list should indicate name, relationship, age, marital status, profession,
monthly income and present address.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(h) Annex
"H"--Wholly dependence certificate (other than wife and husband) by
the Head of Department.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i) Annex
"I"--Envelop containing four copies of photographs duly attested in
respect of each nominee or the incapacitated employee bearing the name of the
person on the reverse of three photos and one on the face. In case of purdah
observing ladies, photographs will not be required.A certificate that they are
Purdah observing must be attached.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(j) Annex
"J"--Four signatures/thumb impressions on separate sheets (four on
each sheet) of each nominee/dependents/incapacitated employee duly attested by
the competent authority.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">PART
III</span></b></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">CERTIFICATE BY THE HEAD OF DEPARTMENT</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">1. Certified that the information
contained above is correct according to our record.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">2. Certified that the above named
employee is/was neither a contingency work charged employee or a deputation's
from any Provincial Government. (In case of a deputation's from one Federal
Government Department to another, the case will be preferred by his parent
Department).</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">3. Certified that the employee died
during the continuance of his service (death cases only).</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">4. Certified that the employee died
after retirement before attaining the age of seventy years (death after
retirement cases only).</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">5. Certified that the above claim has
been preferred for the first time and has not been sent previously.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">N. B--- Score out which is not applicable.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<br /></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dated: -----------------------
Seal & Signature</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Head
of the Office</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Forward to the
Assistant Director, Regional Board, Federal Employees Benevolent and Group
Insurance Funds, Karachi/Islamabad.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<br /></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dated: -----------------------
Seal & Signature</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Head
of the Department</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<br /></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">PART
IV</span></b></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">INVALIDATION
CERTIFICATE FEDERAL EMPLOYEES</span></b></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">[See
CSR Articles 442 (d), (e) 443 (a), (b) & (c) and 447]</span></b></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">1. IMPORTANT INSTRUCTIONS</span></b></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(a)
All columns must be typed.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b) All
columns must be filled. Those not applicable must be crossed.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(c)
Head of the Department is personally responsible for accurate completion of
this form.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(d) An individual will not be removed from service
until Head of the Department has approved the Medical Board proceedings.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(e)
Medical Board must comprise three members one being a Specialist.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Name------------------------------------------S/o,
D/o, W/o----------------------------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Designation----------------------------------Office--------------------------------------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Department--------------------------------------Total
Service--------------------------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Age: Per Statement/documents-----------------------per
appearance----------------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Identification
Marks----------------------------------------------------------------------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(Left hand thumb impressions/signatures
duly attested).</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Opinion: (A detailed statement of
medical case and of the treatment adopted as per CSR 443 (a). If necessary
attach documents).</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> </span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Signatures & Seal of</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Medical Specialist.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">2. Opinion of the Medical Board</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">In consequence of------------------------------------------------------------------------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">We consider him/her (name) ----------------------------------------------------------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(a) To be
completely and permanently incapacitated for further service of any kind.
</span></div>
<div style="margin: 6pt 0in 6pt 0.5in; text-align: justify; text-indent: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b) Completely
and permanently incapacitated for service in the Department to which he/she
belongs.</span></div>
<div style="margin: 6pt 0in 6pt 0.5in; text-align: justify; text-indent: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(c) Incapacitated
for service in the appointment which he now holds but we are of the opinion
that he/she is (or may after resting for---------------months be) fit for
further service of less laborious character than that which he/she has been
doing.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(d) His/her
degree of disability ---------------------------------------------------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0.5in; text-align: justify; text-indent: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(e) His/her
incapacity does/does not appear to have been caused aggravated or accelerated
by irregular or intemperate habits.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<br /></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<br /></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dated: ------------------------
President ------------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (Name,
Signature & Seal)</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Member--------------------
Member------------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(Name, Signature & Seal)
(Name, Signature &
Seal)</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"><br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">APPROVED/NOT
APPROVED</span></b></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(For partial disability See CSR Article
447 (b).If a person is likely to improve after a certain period he may be given
long leave admissible to him instead of invaliding him out of service.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<br /></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Place---------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dated--------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> HEAD
OF DEPARTMENT,</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (Name,
Signature and Seal)</span></div>
</div>Unknownnoreply@blogger.com3tag:blogger.com,1999:blog-8854598589278537351.post-38225771662369315852012-02-21T22:20:00.000+05:002012-08-26T22:07:01.043+05:00Delegation of Financial Powers<div dir="ltr" style="text-align: left;" trbidi="on">
<br />
<div align="center" style="margin: 6pt 0in; text-align: center;">
<h2>
<b><span style="font-size: 14pt;">FINANCIAL POWERS DELEGATIONS TO SUBORDINATE</span></b></h2>
</div>
<div align="center" style="margin: 6pt 0in; text-align: center;">
<h2>
<b><span style="font-size: 14pt;">AUTHORITIES</span></b></h2>
</div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<h3>
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">SANCTIONS TO
EXPENDITURE: (BASIC PRINCIPLES)</span></b></h3>
</div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 11.1</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> No subordinate authority is
empowered to sanction without the previous consent of the Ministry of Finance
any expenditure, which involves the introduction of a new principle or practice
likely to lead to increase of expenses. Moreover, exercising of financial
powers by a subordinate authority is subject to the observance of any general
or special direction, which the authority delegating or redelegating power may
issue at any time.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 11.2</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A sanction to expenditure
would be operative only when the funds have been appropriated to meet the
expenditure. In case of sanction to a recurring expenditure covering a
specified term of years it would operate when funds are appropriated to meet
the expenditure of the first year and would remain in operation for each year
of the specified term subject to appropriation in such years.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 11.3</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The two main principles to be
observed in any system of financial control are economy and regularity, and the
success of any system must depend upon the vigour with which they are observed
in day to day administration, Economy means gelting the full value for money,
and by regularity is meant the spending of money for the purposes and in the
manner prescribed by lav,. The two are not necessarily the same thing, for it
is conceivable to spend money without constitutional irregularity and yet
wastefully.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 11.4</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> While the provisions of the
General Financial Rules Vol. 1 contain general and specific instructions on the
subject, the principles on which emphasis is essentially laid may be
recapitulated as follows: </span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> that
expenditure is incurred with due regard to high standards of financial
propriety;</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> that funds
allotted to a Ministry/Division, its Attached, or Subordinate Offices are spent
for the purpose for which they are allocated;</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(c)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> that funds
are spent in accordance with relevant rules and regulations;</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(d)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> that the
actual expenditure does not exceed the budget allocation;</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(e)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> that the
expenditure is not prima facie more than (he occasion demands and that every
Government servant exercises the same vigilance in respect of expenditure
incurred from public funds as a person of ordinary prudence would exercise in
respect of expenditure of his own money;</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(f)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> that no
authority exercises its powers of sanctioning expenditure to pass an order
which will be directly or indirectly to its own advantage;</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(g)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> that
public moneys are not utilised for the benefit of a particular person or
section of the community unless:</span></div>
<a name='more'></a><br />
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> the amount of
expenditure involved is insignificant; or </span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> the claim for
the amount can be enforced in a court of law; or</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> the expenditure
is in pursuance of a recognised policy or custom.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(h)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> that the amount
of allowances, such as travelling allowance, granted to meet expenditure of a
particular type is so regulated that the allowances are not, on the whole a
source of profit to the recipient.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">11.5</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The requirement that the funds
allotted to a Ministry/Division, etc. are spent for the purpose or purposes for
which they are allocated, constitutes an important part of the Legislature's
control over expenditure. The control would be rendered nugatory if the
executive authority sanctioned application of funds for purposes other than
those authorised by the Legislature. It is, therefore, the duty of the
Principal Accounting Officer to ensure that the expenditure falls within the
ambit of a Grant or an Appropriation duly authenticated. Expenditure in excess of
the amount of Grant or Appropriation as well as expenditure not falling within
the scope or intention of any Grant or Appropriation, unless regularised by a
supplementary Grant, will be treated as unauthorised expenditure.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">11.6</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> While sanctioning expenditure out
of the funds placed at his disposal the Principal Accounting Officer will
ensure by issuing necessary written instructions to his subordinates or by
other means available to him that the requirements of the relevant rules and
regulations are fully met and that the approval of the Ministry of Finance has
been obtained in all cases which are not covered by any standing authorities
that may have been delegated to him.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 11.7</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The Principal Accounting
Officer is responsible for ensuring that expenditure is not incurred in excess
of the budget allocation. He has also to see that the total expenditure under
each of the sub-heads fixed as units of appropriation under a Grant or
Appropriation does not exceed the allotment thereunder. It is clear that this
requirement can be met only if the compiled accounts reflect the correct
position of payments. He should, therefore, ensure by issuing suitable
instructions to the controlling and disbursing officers under him that all
payments are correctly classified under the appropriate heads of accounts and
that the<br />
departmental accounts are reconciled every month with the Figures communicated
by the Audit Officer. He should, in addition, keep himself well informed not
only of the actual expenditure but also of the liabilities which have been
incurred and must ultimately be met. Any anticipated excesses and savings
should be readjusted by means of reappropriation to the extent powers have been
delegated to the Principal Accounting Officers under the new procedure. It is
relevant to mention, in this connection, that any allotment or reappropriation
within a Grant or Appropriation may be authorised at any time before, but not
after, the expiry of the financial year to which such Grant or Appropriation
relates.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<h3>
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">DELEGATION AND RE-DELEGATION OF POWERS:</span></b></h3>
</div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 11.8</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> As a general rule, the
powers conferred on an authority under the rules cannot be delegated by it to
an authority subordinate to it without the previous consent of the Ministry of
Finance. The Ministry of Finance, may however, delegate powers to an authority
with permission to re-delegate its powers to a subordinate authority. In cases
where an authority has been empowred to delegate or redelegate powers of
appropriation or re-appropriation, it may divide the primary units of appropriation
into such secondary units as it thinks fit and may impose such restrictions as
it may consider suitable upon the use of the powers of appropriation and
re-appropriation.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<h3>
<b><span style="font-size: 12pt;">POWERS
DELEGATED TO MINISTRIES/ DIVISIONS/DEPARTMENTS</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">:</span></h3>
</div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">11.9 Powers delegated to
Ministries/Divisions/Departments. (a) </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">In accordance with para 5 of
Finance Division O.M. No F.1(5) R. 12/80, dated 11-3-1981, the powers shown in columns
3 and 4 of Annex I to this O. M. shall be delegated to Principal
Accounting Officers in the Ministries/Divisions and the heads of Departments,
respectively. These powers may be exercised by them without consulting the
Financial Adviser or the Finance and Accounts Officer. The Finance and Accounts
Officer may, however, be consulted, wherever considered necessary or advisable
but his advice can be over-ruled by the Principal Accounting Officer concerned.
The powers so delegated shall be subject to the observance of austerity
measures taken by the government from time to time and the availability of: </span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> funds, by valid
appropriation or re-appropriation where permissible, from within the sanctioned
budget grant; and </span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> foreign
exchange, where required, from within the allocation of foreign exchange
sanctioned for the Ministry/Division concerned provided: </span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 81.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(1) </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">specific provision exists in the foreign
exchange budget;</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 81.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(2)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> it does not involve
re-appropriation from "import" to "invisible" or vice
versa;</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 81.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(3)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> it does not involve travel by
another carrier on routes where PIA flights operate;</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 81.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(4)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> it does not involve expenditure on
entertainment or contingencies.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> All cases
involving payments of Rs.10 million and above shall be reffered to the Budget
Wing for ways and means clearance before effecting payment.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(c)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The
financial powers delegated to the Ministries/Divisions under the Fundamental
and Supplementary Rules, General Financial Rules etc., prior to the
introduction of Financial Adviser's Scheme, will continue to be exercised by
them, subject to such modification as may be necessary in accordance with the
provisions of Annex II.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(d)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Except as
specifically provided in Annex-I, further delegation of delegated powers shown
in Columns, 3 & 4 of Annex-I may, as considered appropriate, be made as
follows: </span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> By the
Secretaries of the administrative Ministries/Divisions, to the officers
subordinate to them in the Ministries/Divisions, without consulting their
Financial Adviser;</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> By the
Secretaries of the administrative Ministries/Divisions, to other officers
subordinate to them, in consultation with their Financial Adviser;</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> By the Heads of
Departments, to the officers subordinate to them, in their headquarters
offices, without consulting the Financial Adviser;</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iv)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> By the Heads of
Departments, to other officers subordinate to them in consultation with the
Financial Adviser.</span></div>
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Note. The term "Head of Department denotes head of
Department as defined in S.R 2(10)</span></div>
Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-8854598589278537351.post-62718669268035983852012-02-21T22:18:00.000+05:002012-02-22T21:47:59.857+05:00GPF (CENTRAL SERVICES) RULES<div dir="ltr" style="text-align: left;" trbidi="on">
<div style="text-align: justify;">
<br /></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">CONSTITUTION
OF THE FUND:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 10.1</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The Fund was established
under the Provident Funds Act, 1925 as amended from time to time. Originally
the subscription to the General Provident Fund was optional, but from 1st September, 1953 it has
been made compulsory. Now all Federal Government employees including
re-employed personnel having rendered service for more than two years are
compulsorily required to subscribe to the General Provident Fund. The
Ministers/Ministers for State of (the Federal Government are, however, required
to subscribe to the General Provident Fund, from the date of their induction
into office.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">SUBSCRIBERS
ACCOUNT:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 10.2</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> As soon as a Government
servant is due to complete two years service, intimation to that effect should
be sent to the Accounts Officer concerned and the latter may be asked to allot
a General Provident Fund account number to the Government servant. When a
number has been allotted, the subscription should be started. The General
Provident Fund account number should be quoted invariably on the schedules and
in all correspondence with the accounts officer on the subject.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">CONDITIONS
AND RATES OF SUBSCRIPTION:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 10.3</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The subscription to the
General Provident Fund is made by deduction from the monthly pay bills. If a
Government servant is on Foreign Service, he can pay his subscription in cash
in a Government treasury and forward the treasury challan to the respective
accounts officer. The suspension can be suspended during leave and suspension.</span></div>
<a name='more'></a><div style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black;"> 10.4</span></b><span style="color: black;"> There would be uniform rate of subscription for every
employee based on the mean of his Basic Pay Scale w.e.f. 1<sup>st</sup> July,
1987 and are as follows:-</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 0px; margin-right: 0px; text-align: left; width: 600px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<b><span style="font-size: 12pt;">Scale</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<b>Minimum</b><span style="color: black;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.9pt;" valign="top" width="124"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<b>Maximum</b><span style="color: black;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.35pt;" valign="top" width="114"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<b>Mean</b><span style="color: black;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.65pt;" valign="top" width="126"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black;">Rate of monthly subscription</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black;">1</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black;">2</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.9pt;" valign="top" width="124"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black;">3</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.35pt;" valign="top" width="114"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black;">4</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.65pt;" valign="top" width="126"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black;">5</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">B-1</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">Rs.600</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.9pt;" valign="top" width="124"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">Rs.860</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.35pt;" valign="top" width="114"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">Rs.730</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.65pt;" valign="top" width="126"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">Rs.25.00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">B-2</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">Rs.625</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.9pt;" valign="top" width="124"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.945</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.35pt;" valign="top" width="114"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.785</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.65pt;" valign="top" width="126"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.40.00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">B-3</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">Rs.650</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.9pt;" valign="top" width="124"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.1030</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.35pt;" valign="top" width="114"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.840</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.65pt;" valign="top" width="126"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.45.00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">B-4</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">Rs.675</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.9pt;" valign="top" width="124"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.1115</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.35pt;" valign="top" width="114"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.890</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.65pt;" valign="top" width="126"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.45.00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">B-5</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">Rs.700</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.9pt;" valign="top" width="124"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.1200</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.35pt;" valign="top" width="114"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.950</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.65pt;" valign="top" width="126"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.50.00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">B-6</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">Rs.725</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.9pt;" valign="top" width="124"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.1285</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.35pt;" valign="top" width="114"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.1005</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.65pt;" valign="top" width="126"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.50.00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">B-7</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">Rs.750</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.9pt;" valign="top" width="124"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.1370</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.35pt;" valign="top" width="114"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.1060 </span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.65pt;" valign="top" width="126"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.55.00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">B-8</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">Rs.790</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.9pt;" valign="top" width="124"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.1470</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.35pt;" valign="top" width="114"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.1130</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.65pt;" valign="top" width="126"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.60.00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">B-9</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">Rs.830</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.9pt;" valign="top" width="124"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.1590</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.35pt;" valign="top" width="114"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.1210</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.65pt;" valign="top" width="126"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.60.00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">B-10</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">Rs.870</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.9pt;" valign="top" width="124"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.1710</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.35pt;" valign="top" width="114"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.1290</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.65pt;" valign="top" width="126"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.65.00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 12;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">B-11</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">Rs.910</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.9pt;" valign="top" width="124"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.1830</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.35pt;" valign="top" width="114"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.1370</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.65pt;" valign="top" width="126"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.70.00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 13;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">B-12</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">Rs.970</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.9pt;" valign="top" width="124"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.2010</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.35pt;" valign="top" width="114"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.1490</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.65pt;" valign="top" width="126"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.75.00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 14;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">B-13</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">Rs.1035</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.9pt;" valign="top" width="124"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.2195</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.35pt;" valign="top" width="114"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.1615</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.65pt;" valign="top" width="126"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.130.00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 15;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">B-14</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">Rs.1100</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.9pt;" valign="top" width="124"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.2380</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.35pt;" valign="top" width="114"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.1740</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.65pt;" valign="top" width="126"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.140.00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 16;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">B-15</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">Rs.1165</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.9pt;" valign="top" width="124"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.2585</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.35pt;" valign="top" width="114"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.1875</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.65pt;" valign="top" width="126"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.150.00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 17;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">B-16</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">Rs.1350</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.9pt;" valign="top" width="124"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.2925</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.35pt;" valign="top" width="114"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.2137</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.65pt;" valign="top" width="126"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.175.00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 18;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">B-17</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">Rs.2065</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.9pt;" valign="top" width="124"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.3925</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.35pt;" valign="top" width="114"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.2995</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.65pt;" valign="top" width="126"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.250.00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 19;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">B-18</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">Rs.2710</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.9pt;" valign="top" width="124"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.4660</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.35pt;" valign="top" width="114"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.3685</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.65pt;" valign="top" width="126"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.300.00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 20;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">B-19</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">Rs.4130</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.9pt;" valign="top" width="124"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.5770</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.35pt;" valign="top" width="114"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.4950</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.65pt;" valign="top" width="126"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.400.00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 21;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">B-20</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">Rs.4900</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.9pt;" valign="top" width="124"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.6780</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.35pt;" valign="top" width="114"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.5840</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.65pt;" valign="top" width="126"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.500.00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 22;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">B-21</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">Rs.5420</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.9pt;" valign="top" width="124"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.7740</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.35pt;" valign="top" width="114"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.6580</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.65pt;" valign="top" width="126"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.550.00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 23; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">B-22</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">Rs.5800</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.9pt;" valign="top" width="124"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.8400</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.35pt;" valign="top" width="114"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.7100</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.65pt;" valign="top" width="126"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="color: black;">Rs.600.00</span></div>
</td>
</tr>
</tbody></table>
<div style="margin: 6pt 0in; text-align: justify;">
<br /></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">NOMINATIONS:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 10.5</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> As soon as a subscriber
joins the Fund he should send to the Accounts Officer a nomination conferring
on one or more persons the right to receive the amount that may stand to his
credit in the event of his death before that amount has become payable or
having become payable has not been paid. The nomination can be in favour of any
person, but if a subscriber has a family (wife or wives, legitimate children,
widow or widows and children of a deceased son and husband in the case of a
female Government servant) he cannot nominate any person other than the members
of his family. A bachelor, having given nomination in favour of any person has
to revise it as soon as he gets married.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 10.6</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The nomination can be in
favour of more than one person. In such a case the amount of share payable to
each nominee should be clearly indicated. Alongwith the nomination a contingent
notice of cancellation should also be sent to the Accounts Officer.
The nomination once made can be revised at any time at the discretion of
the subscriber.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 10.7</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A copy of the nomination
paper may be kept in the service books of the subscribers drawing pay in Basic
Pay Scale 15 and below and in case of those drawing pay in the Basic Pay Scale
16 and above, in their personal file.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">INTEREST:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 10.8</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The Government pay to the
credit of the account of a subscriber interest at such rate as may be
determined for each year. The interest is calculated on the amount at the
credit of a subscriber on the last day of the preceding year, less any sums
withdrawn during the current year interest for 12 months and on all sums
credited to the subscriber's account after the last day of the preceding
year-interest from the date of deposit upto the end of current year. The amount
of interest is rounded to the nearest rupee. In addition a benefit of 30% over
and above the normal interest for the year payable to the subscriber would be allowed
from 1st July, 1986.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O.M No F I(5)/Reg.
(7)/87 dated 19-11-87].</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 10.9</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Where the amount standing
at the credit of a subscriber has become payable, interest should be credited
in respect of the period from the beginning of the current year or from the
date of deposit as the case may be, upto the date on which the amount standing
at the credit of the subscriber became payable. The date of deposit for this
purpose, in case of recovery from pay bill would be deemed to be the 1st day of
the month in which it is recovered. In case the amount has been deposited by
the subscriber in a treasury/bank, the date of deposit would be deemed to be
the 1st day of the month of receipt if it is received by the Accounts Officers
before the 5th day of that month.But if it is received on or after the 5th day
of that month, the first day of the next succeeding month.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 10.10</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> While making the final
payment in respect of G. P. Fund, the interest will be paid upto the end of the
month preceding that in which payment is made. In the case where the Accounts
Officer has intimated to the subscriber a date on which he is prepared to make
payment in cash, interest would be payable only upto the end of the month
preceding the date so intimated. If the subscriber claiming the payment does
not send an application in that behalf within six months of the date on which
the amount standing in the credit with the subscriber become payable, interest
would be payable upto the end of six months after the month in which the amount
became payable. In case of delayed payment of G. P. Fund and residual balance
thereof, the payment of interest may be made up to the end of the month
preceding that in which the payment of residual balance(s) is/are made.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O. M. No. F. I(l)-R.
7/84 dated 9-6-1984]</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 10.11</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> If a Muslim requests the
Accounts Officer in writing that interest may not be calculated on his
accumulation it will be done accordingly, but if he subsequently asks for
interest, it will be credited from the first day of the financial year in which
he asks for it.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">ADVANCE
FROM THE FUND:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 10.12 </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">A temporary
advance may be granted to a subscriber from the amount standing at his credit
in his General Provident Fund account subject to the following conditions: </span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Advance will be
granted only if the sanctioning authority is satisfied that the pecuniary
circumstances of the applicant justify it;</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> to pay expenses
incurred in connection with the prolonged illness of the applicant, the
applicant's spouse or any person actually dependent upon him;</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> to pay for the
overseas passage for reasons of health or education of the applicant or any
person actually dependent upon him;</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iv)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> to pay
obligatory expenses on a scale appropriate to the applicant's status in
connection with funerals or ceremonies which by his religion it is incumbent
upon him to perform or in connection with his marriage or the marriage of any
member of his family or a female relative actually dependent upon him;</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(v)
t</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">he
amount should not exceed three months' pay or half of the amount at the credit
of the subscriber in the fund whichever is less, </span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(vi)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> to purchase a
motor car/motor cycle/bicycle by a subscriber, whose deposits carry not
interest and who does not take any advance from the Government for the purpose.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">10.13</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The advance may also be allowed to a
subscriber to enable him to pay the 'dower' to his wife on the following
conditions:</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> the applicant
should produce evidence within one month of the drawal of the advance that he
had actually paid the 'dower' failing which the advance should be recovered in
lump sum;</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> if the
subscriber has already drawn an advance in connection with his marriage no
further advance will be given to him for the purpose of payment of the
"dower"; and</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(c)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> the
advance should not exceed the limit mentioned above or the actual amount of
'dower' fixed whichever is less, proof of which should be produced by the
subscriber concerned.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 10.14</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The subscribers would be
allowed advances in a manner that only one advance would remain outstanding at
one time.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O. M. No. F. 1(5)-Reg.
(7)/87 dated 19-11-1987].</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 10.15</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> If a Government servant who
has not drawn any advance from G. P. Fund previously or a period of 12 months
has elapsed after the final repayment of all previous advances together with
the interest thereon, applies for advance from the G. P. Fund the amount of
which may, for special reasons, exceed three months pay, or 50% of the balance
which ever is less, it can be sanctioned by the competent authority.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 10.16</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The advance is recoverable
in such instalments as a sanctioning authority may direct, but such number
should not be less than 12 and more than 48. A subscriber may, at his option,
pay more than one instalment in the month. Each instalment should be a number of
whole rupees, the amount of advance being raised or reduced, if necessary, to
fix such instalments. The recovery will commence from the pay of the month in
which the advance is drawn. A competent authority may order the postponement of
recovery of advance, if so<br />
requested by the subscriber. Recovery will also not be made except with the subscriber’s
consent, if he is on leave or in receipt of subsistence grant. After the
principal has been repaid the interest will be recovered. The Muslims, whose
deposits do not carry interest, are not required to pay interest on the
advances drawn by them (Rule 15).</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 10.17</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> An advance for the
construction of a house for occupation by the subscriber himself or for the
purpose of completely reconstructing or for extending/renovating a house owned
by him or by his wife and children or by any of them may be granted subject to
the following conditions: </span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Advance should
be as nearly as possible to the terms and conditions laid down in Para 253-A of the G. F. Rs;</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Advance should
not exceed 36 months pay of the subscriber or 1of the amount at the credit of
the subscriber in the Fund, whichever is lesser;</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Land and house
constructed thereon is mortgaged to the President within three months of the
drawal of advance. The mortgage deed should be registered within three months
of its execution;</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iv)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Recovery to be
made, at the rate of 7% of the subscribers pay commencing from the fourth issue
of pay after the first installment of advance is drawn. If the amount of
advance does not exceed 18months pay of the subscriber, recovery is made at the
rate of 5% of pay;</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(v)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The advance
from the GPF account of a Government servant granted for the construction of a
house, will not be taken into account for the purpose of calculating the total
house building" advance to which a Government servant is entitled.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(vi)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Where the
amount of advance drawn was less than Government servant's 36 months pay and he
had drawn 80% of the balance at his credit, he may draw additional
instalment(s) of advance from the G. P. F. (for the same house) subject to the
following conditions: </span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> the total
amount of additional instalment(s) should not exceed the overall limit of 36
months pay;</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> the pay
for the purpose should be the pay which the Government servant was drawing at
the time of drawing the first instalment;</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(c)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> subsequent
instalment(s) should not be sanctioned until at least one year has elapsed from
the date of drawal of the previous instalment.</span></div>
<div class="MsoNormal" style="margin-right: 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">10.18</b> Non-refundable advance
may be paid to a subscriber who has attained the age of 50 years for the repair
of an existing house subject to the following conditions:—</div>
<div class="MsoNormal" style="margin-right: 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(i)</b> the existing house and the land on which it
has been built is owned by the subscriber himself or by his wife/children;</div>
<div class="MsoNormal" style="margin-right: 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(ii)</b> the amount of advance should not exceed 6
months pay of the subscriber or 30% of the balance in G.P.F. whichever is less;</div>
<div class="MsoNormal" style="margin-right: 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(iii)</b> the amount so advanced
will be treated as part of the final payment, when the final payment becomes,
due;</div>
<div class="MsoNormal" style="margin-right: 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(iv)</b> the amount of advance
will be drawn only after an agreement is executed by the subscriber in the
prescribed form;</div>
<div class="MsoNormal" style="margin-right: 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(v)</b> in case the land or house
is sold or otherwise alienated by its owner to anyother person, while the
subscriber is still in service, the entire amount of advance together with the
interest accrued thereon will have to be repaid to the Fund in lump sum.</div>
<div class="MsoNormal" style="margin-right: 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">10.19</b> After a subscriber has
attained the age of 45 years he can draw an advance from the G.P.F. for the
construction of a house on land owned by him or by his wife and children or by
any of them on the following conditions:—</div>
<div class="MsoNormal" style="margin-right: 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(i)</b> The advance will be governed by the same
terms and conditions as in preceding para and exceptions mentioned below;</div>
<div class="MsoNormal" style="margin-right: 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(ii)</b> The amount of the advance will be 36 months
pay or 80% of the balance at credit whichever is less;</div>
<div class="MsoNormal" style="margin-right: 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(iii)</b> No recovery of the advance will be made and
it will be treated as part of the final payment, when the final payment would
become due;</div>
<div class="MsoNormal" style="margin-right: 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(iv)</b> An agreement will be signed in the
prescribed form;</div>
<div class="MsoNormal" style="margin-right: 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(v)</b> Land
and House will not be required to be mortgaged to the Presiden<span style="letter-spacing: -0.95pt;">t;</span></div>
<div class="MsoNormal" style="margin-right: 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(vi)</b> If
the land or house is sold, while the subscriber is still in service the
entire amount of advance together with the interest accrued thereon will have
to repaid to the G.P.F. in lump sum.</div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 10.20</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The subscribers who had
drawn the G.P.Fund advance under the preceding para may convert it to
non-refunable advance in terms of preceding para after they have attained the age
of 50 years.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 10.21</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A subscriber having
attained the age of 50 years may be granted an advance equal to 80% of the
balance standing at his credit in the G.P.F. or 36 months pay, whichever is
more for the purchase of agricultural land from the Government on the same
terms and conditions as stated in the preceding para.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 10.22</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A non-refundable advance
may be drawn by a subscriber, who has attained the age of 50 years, equal to
his 12 months pay or 80% of the balance at his credit in the GPF whichever is less,
in the following cases:-</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> to defray
expenses in connection with the prolonged illness of the subscriber himself or
a member of his family actually dependent upon him;</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> to pay for the
overseas passage of the subscriber for reasons of health or for the performance
of Haj:</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> to pay for the
overseas passage for reasons of education of any member of the subscriber's
family actually dependent on him and such other lump sum expenditure as
admission or advance tuition fees of any such member;</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iv)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> to pay
obligatory expenses on a scale appropriate to the subscriber's status in
connection with funeral or other religious ceremonies or in connection with the
marriage of any member of his family actually dependent on him or of a female
dependent relative.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(v)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> With effect
from 26th July, 1977, subject to the condition laid down in rules 15-D and 15-G
of the G.P. Fund (Civil Services) Rules, nonrefundable house building advances
from G.P. Fund can also be sanctioned to the subscribers who have attained the
age of 45 years and who do not draw interest on their G. P. Fund Accounts. This
concession is also admissible to such of the subscribers who have already
liabilities to discharge to financial institutions in connection with
construction of their houses:</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> On having
attained the age of 55 years the subscriber may be allowed to draw, at the discretion
of the competent authority, a special non-refundable advance not exceeding 80%
of the amount standing to his credit in the fund.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> There is
no bar to grant of further non-refundable advances to a person under this rule
(15-E) provided that on each occasion the amount of advance does not exceed 80%
of the balance at credit. Second or subsequent advance may not be allowed until
at least a period of one year has elapsed since the previous advance has been
drawn.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 10.23</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> There is no bar to the
grant of a second non-refundable advance to a subscriber, who has drawn a
non-refundable advance previously.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 10.24</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> After a subscriber has
attained the age of 45 years he can be granted an advance equal to eighty per
cent of the amount standing at his credit in the Fund or 36 months pay of the
subscriber whichever is less for the purchase of a house for his residence,
subject to the following conditions: -</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> no recovery
will be made for the advance and it will be treated as part of final payment;</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> an agreement
will have to be executed in the prescribed form;</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> the house is
not required to be mortgaged;</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iv)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> if the house is
not purchased within three months of the drawal of advance or it is sold out,
the entire amount of advance together with the interest accrued thereon will
have to be repaid to the Fund in lump sum;</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(v)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> the advance can
be drawn in one instalment, but the satisfactory evidence for the purchase of
house will have to be produced to the audit officer within three months of the
date of drawal of advance and the legal receipt for the amount paid will be
recorded with the Head of Department.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 10.25</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Advance can be drawn by a
subscriber, who has attained the age of 50 years, on a non-refundable basis, to
repay loan taken from a financial institution, subject to the following
conditions: </span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> the
advance should not exceed 80% of the amount standing at credit in the Fund;</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> the
sanctioning authority should satisfy itself about the loan taken and the
balance still payable. The amount of advance should not exceed the balance
payable; and</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(c)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> the
subscriber should within a period of two weeks of the drawal of advance,
produce satisfactory evidence to the audit officer that the advance was
utilised for the purpose it was drawn failing which the entire amount together
with the interest will be refundable.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 10.26</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The limit of 12/36 months
pay in the preceding paragraphs will apply only when the balance at credit
exceeds that limit, otherwise the advance will be restricted to 80% of the
balance.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 10.27</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A subscriber, having
attained the age of 50years, may draw an advance from his G.P. Fund on
non-refundable basis, without assigning any reason, upto 60% of the amount
standing to his credit in the Fund.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> FINAL WITHDRAWAL OF THE ACCUMULATIONS:</span></b></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 10.28</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> When a subscriber proceeds
on L. P. R. or finally quits the service, the amount standing at his credit in
the Fund is payable to him. In case a subscriber does not proceed on LPR he can
draw the final payment of G. P. F. during the period of 12 months preceding the
date of retirement on attaining the age of superannuation. In case a subscriber
is dead before the amount becomes payable to him or where the amount has become
payable before payment has been made, the payment will be made as under: </span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> When the
subscriber leaves a family the payment will be made to the nominee or the
nominees in accordance with the shares fixed for them by the subscriber. If
there is no nomination in favour of any member of the family, the amount will
be payable in equal shares to the members of the family with the exception of
the following:-</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> sons who have
attained legal majority;</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> sons of a
deceased son who have attained legal majority;</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(c)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> married
daughters whose husbands are alive; and</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(d)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> married
daughters of a deceased son whose husbands are alive.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">The widow/widows
and child/children of a deceased son would receive only that much share as the
deceased would have received had he been alive and been exempted from the
restriction referred to above.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> When the
subscriber does not leave any family, the payment will be made to the nominee
or nominees as the case may be. If there is no nominee, the payment will be
made to such claimants as can produce a legal authority but if the balance
payable is Rs. 5,000 or less the payment may be made to the heirs of the
deceased without legal authority in terms of Rule 234(1 )(i) of the Federal
Treasury Rules.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">If any of the
claimants mentioned above is a minor, the payment will be made to a person who
can produce a valid guardianship certificate.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">PROTECTION
OF THE ACCUMULATIONS:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">10.29</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The Government is not bound by or
to recognize any assignment or encumbrance executed or attempted to be created
which effect the disposal of the accumulations of a subscriber, who dies before
retirement. The accumulations of a subscriber are not liable to forfeiture on
dismissal or on conviction by a criminal court except for an offence for which
the penalty of forfeiture of the offender's property is prescribed by law. The
accumulations are also protected from attachment by a Court of Law.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 10.30</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The amounts detected as
overpaid to a Government servant, cannot be recovered from his General
Provident Fund account unless he gives his consent to that effect in writing.
Similarly money due to Government by a deceased officer on account of advance of
pay or on account of embezzlement of Government money found after his death
cannot be legally deducted from his accumulations. Since all General Provident
Fund deposits are protected against all creditors, the Government should not
use its position as custodian of the Fund to put themselves in a better
position than other creditors.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">CLASS-IV</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 10.31</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The former class IV
employees are governed by the Central Government (Class IV servants) Provident
Fund Rules. In terms of these rules a Class-IV Government servant is required
to contribute at the rates mentioned in Para 10.4.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O.M No F I(5)-Reg.
(7)/87 dated 19-11-1987]</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">10.32</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The amount so deducted shall be
shown in a separate column of the pay-bill and classified as revenue receipt
under the head "1000 Non-Tax Receipts 1200 Receipts from Civil
Administration and other Functions 1210 Receipts from General Administration
1212 Receipts in aid of superannuation".</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">10.33</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The head of office shall record a
certificate on the pay-bill to the effect that deductions on account of
provident fund have been made in all cases and where a deduction has not been
made in any case he shall record the reason therefor.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">10.34</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A record of the amounts deducted,
shall be maintained in a separate proforma statement to be pasted in. his
service book showing the date and amount of deductions made. Each entry therein
shall be attested by the head of office under his signature and shall also be
signed by the Class IV servant concerned. If no deduction is made for any month
the fact and the reason therefore shall be recorded in the statement and the
entry shall be likewise attested.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 10.35</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Every head of office shall
maintain a register showing deductions made on account of provident fund. This
register shall be posted monthly from the pay bills of the Class IV servants
and the entries made in that register shall be reconciled with those made in
the several service books at monthly or other convenient longer intervals.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 10.36</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> In the service book of a
Class IV servant who was contributing to the General Provident Fund before the
commencement of these rules there shall be entered as an opening balance, the
amount, at his credit in the General Provident Fund account, which shall be
closed by transfer credit to the head "1000 Non-Tax Receipts-1200 Receipts
from Civil Administration and other Functions1210 Receipts from General
Administration-1212 Receipts in aid of superannuation". Where any amount
subscribed by a Class IV servant but not credited to his General Provident
Account is ascertained subsequently, it shall be added to the opening balance
in the service book after making the necessary transfer entry in his General
Provident Fund Account.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 10.37</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> After a government servant
has ceased to be entitled to contribute to the Provident Fund under these
rules, the amount due to him shall be the amount to the credit of his accounts
plus interest thereon calculated for each year at the same rate of interest and
in the same manner as was applicable to the General Provident Fund
contributions.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 10.38</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The amount of interest
payable by the Central Government under these rules shall be worked out by the
Accountant General who shall report after necessary audit checks the amounts
payable separately on account of the provident fund deductions and interest
thereon.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 10.39</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> For the purpose of these
rules, the head of the office in which the Class IV servant was last on duty
shall furnish the Accountant General with the service book of the Class IV
servant or a certified copy of the account of the provident fund deductions and
the sanction of payment will be issued by the head of office on receipt of the
report of the Accountant General.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">10.40</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Where a Class IV servant becomes
eligible for contributing to the General Provident Fund, the amount payable to
him shall be transferred to his credit in the General Provident Fund Account.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 10.41</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> In all other cases payment
shall be made in cash to the Class IV servant, and in either case an entry
shall be made in the service book under the signature of the head of the office
showing the amount paid and the date and authority for payment.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 10.42</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Every Class IV servant
shall nominate, in accordance with rule 8 of the General Provident Fund
(Central Services) Rules, three persons in order of priority and such
nomination shall be countersigned by the head of the office and pasted in his
service book. In case a Class IV servant dies before receiving payment under
rule 12, the amount payable to him under that rule shall be paid to the surviving
nominee first in the order of priority.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 10.43</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Payments made to a Class IV
servant on account of deductions made under those rules and interest thereon
shall be debited respectively to the head of account "600 Transfer
Payments 660 Superannuation Allowances and Pension 669 Others Payments under
the Central Government (Class IV Servants) Provident Fund Rules" and
"600 Transfer Payments 610 Interest 616 Others Interest Payable under the
Central Government (Class IV Servants) Provident Fund Rules."</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 10.44</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The provisions regarding
temporary advances as contained in the General Provident Fund (Central
Services) Rules will be applicable under these Rules also. The accounts of the
deductions and the advances will continue to be maintained by the Drawing and Disbursing
Officers. The withdrawals on account of advances may be debited to the head
"4000 Advance Not Bearing Interest-4100 Advances Payable 4109 Provident
Fund". Advances to Government Servants and recoveries should be adjusted
against the same head of account.</span></div>
</div>Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-8854598589278537351.post-68884928189892680172012-02-21T22:11:00.001+05:002012-08-13T05:13:19.069+05:00PENSION RULES<div dir="ltr" style="text-align: left;" trbidi="on">
<div style="text-align: justify;">
<br /></div>
<div style="text-align: left;">
<br /></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<h2>
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">TERMS USED IN
THE PENSION RULES EXPLANATION:</span></b></h2>
</div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.1</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The various terms used in the pension
rules are explained below: </span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i)
Age.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
When a Government Servant is required to retirement, or cease to be on leave,
on attaining a specified age, the day on which he attains that age is reckoned
as a non-working day, and the Government servant must retire, revert, or cease
to be on leave (as<br />
the case may be) with effect from and including that day (Art. 14 CSRs).</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)
Family.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
The 'family' for the purpose of entitlement of gratuity/ pension benefits under
the Pensioncum Gratuity Scheme includes the following relatives of the
Government Servant: </span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> wife or
wives, in the case of a male Government servant (unless there is a judicial
separation wife continues to be a member of the Government servant's family
irrespective of the fact whether she has been living with him or not);</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> husband,
in the case of female Government servant (a female Government servant can
exclude her husband from being a member of her family);</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(c)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> children
of the Government servant;</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(d)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> widow or
widows and children of a deceased son of the Government servant Pension-cum-Gratuity
Scheme 1954)</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii)
Foreign Service.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
Means, service in which a Government servant receives his substantive pay with
the sanction of Government from any source other than the revenue of the
Government of Pakistan or of a Province or the Railway Fund (Art. 27 C.S.Rs).</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iv)
General Revenue.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
For the purposes of pension include Provincial Revenues. (Art. 28 C.S.Rs)</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(v)
Local Fund</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">.
The expression 'Local Fund' denotes: </span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> revenue
administered by bodies which by law come under the control of the Government
whether in regard to the proceedings generally or to specific matters such as
the sanctioning of their budgets, sanction to the creation or filling up of
particular appointments, the enactment of leave, pension or similar rules;</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> the revenues of
any body which may be specially notified by the Government as such. (Art. 33
C.S.Rs)</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(vi)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">No Demand Certificate.</b> Means a
certificate by the Department concerned that all the dues against the retiring
Government servant up to the date of retirement have been realized and nothing
is now outstanding against him. Such a certificate is also required to be
obtained from the Estate Office concerned.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(vii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">Pension.</b> a periodical payment made
by Government in consideration of past services rendered by a Government
servant.Except when the term "Pension" is used in contradistinction
to Gratuity "Pension" includes Gratuity. (Art. 41 C.S.Rs)</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(viii)
Rule of Proportions.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
Pension is chargeable according to the "Rule of Proportions" when the
charge is debitable to several accounts in the proportions in which, the
aggregate pay drawn by the Government servant during the whole of his qualifying
service has been paid from them. (Art. 45 C.S.Rs)</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<h2>
<b><span style="font-size: 12pt;">CLASSIFICATION
OF PENSION:</span></b></h2>
</div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.2 Compensation Pension.(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> If a Government
servant is selected for discharge owing to the abolition of a permanent post,
he shall, unless he is appointed to another post, the conditions of which are
deemed by authority competent to discharge him to be at least equal to those of
his own, have the option: </span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> of taking any
compensation pension or gratuity to which he may be entitled for the service he
has already rendered, or</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> of accepting
another appointment or transfer to another establishment even on a lower pay,
if offered, and continuing to count his previous service for pension.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Note. Government servant cannot refuse
offer of alternate employment.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A Government
servant not employed in a substantive permanent capacity is granted
Compensation Gratuity/Pension if he is discharged aftercompleting qualifying
service of 10/25 years or more owing to the abolition of his post or is
replaced by a "qualified" candidate.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O.M No OB-2/12/63-Imp
(I) dated 18-8-1966].</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.3 Invalid Pension. (a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> An invalid
pension is awarded, on his retirement from the public service, to a Government
servant who by bodily or mental infirmity is permanently incapacitated for the
public service, or for the particular branch of it to which he belongs. The
infirmity has, however, to be certified by a duly constituted Medical Board.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> If a
temporary Government servant is retired for inefficiency due to mental or
physical infirmity he shall be allowed pensionary benefits as if he was
required to retire in terms of Rule 10-A, of the Fundamental Rules.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(c)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> In case an
officer dies before his retirement, his pension is calculated, as if he was
retired on Invalid Pension on the date following the date of his death. (Pension-cum
Gratuity Scheme, 1954)</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.4 Superannuation Pension.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A
superannuation pension is granted to a Government servant who is entitled or
compelled, by rule, to retire at a particular age. (Art. 458 C.S.Rs)</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">In terms of Civil
Servants (Amendment) Act, 1976 a civil servant is required to retire on
completion of 60 years of age.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.5 Retiring Pension.(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A retiring
pension is granted to a Government servant who is permitted to retire after
completing qualifying service of 25 years.Such a pension is also granted to
Government servant who is required by Government to retire after completing
twenty five years qualifying service or more.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Subject to
provisions of Essential Services (Maintenance) Act, 1952, a Government servant
other than a Government servant against whom a departmental proceeding is
pending has the right to retire from service after completion of 25 years
qualifying service. Such a Government servant shall, at least three months
before the date on which he intends to retire, be required to submit a written
intimation to the authority competent to fill the appointment by him at the
time of submitting that intimation indicating the date on which he intends to
retire. Such intimation, once submitted shall be final and shall not be allowed
to be modified or withdrawn. However, before formal acceptance of the request
he may, if so, desired, withdraw his application for premature retirement.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Government has
the right to retire any Government servant after he has completed 25 years
qualifying service.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance
Division O. M. No. OB-2/l2/63-Imp (l) dated 18-8-I966].</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iv)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The term
retirement used in Section 19(1) of the Civil Servants Act, 1973 includes
"Compulsory Retirement" under the Government servants (Efficiency
& Discipline) Rules, 1973.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(v)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> In case of
voluntary retirement of Government servants the Heads of Departments are
responsible for ensuring verification of qualifying service by the Audit within
one month from the date of receipt of application for voluntary retirement
after 25 years qualifying service. If the qualifying service comes out to be
less than 25 years, the Government servant will have to continue in service
till he completes that length of service. The fact of the shortfall in the
qualifying service should be pointed out by the Head of the Department to the
Government servant concerned before the expiry of the three months notice
period.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O.M No F 8(5)-Reg.(6)/73
dated 4-1-1975
read with Auditor General letter No. 32-A/69-66, dated 6-2-1975.]</span></div>
<a name='more'></a><div style="text-align: left;">
<br /></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(vi) The requests for voluntary
retirement on completion of 25 years qualifying service should be submitted to
the competent authorities mentioned below:--</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt; text-align: left; width: 612px;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 131.4pt;" valign="top" width="175"><div class="MsoNormal" style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="color: black;">Category of Officers </span></b><span style="color: black;"></span></div>
</td>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 4.55in;" valign="top" width="437"><div class="MsoNormal" style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="color: black;">Authority competent to accept request for retirement</span></b><span style="color: black;"></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 131.4pt;" valign="top" width="175"><div class="MsoNormal" style="margin: 6pt 0in 6pt 0in; text-align: justify;">
B-21 and above.<span style="color: black;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 4.55in;" valign="top" width="437"><div style="margin: 6pt 0in 6pt -5.4pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Prime Minister.The summary
after the approval by the Minister concerned is to be submitted through the
Establishment Division.</span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 131.4pt;" valign="top" width="175"><div class="MsoNormal" style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="color: black;">B-17to20.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 4.55in;" valign="top" width="437"><div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Secretary of the Ministry/Division,
which administratively controls the cadre or department to which the post belongs.</span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 131.4pt;" valign="top" width="175"><div class="MsoNormal" style="margin: 6pt 0in 6pt 0in; text-align: justify;">
B-16.<span style="color: black;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 4.55in;" valign="top" width="437"><div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Head of Department.</span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 131.4pt;" valign="top" width="175"><div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">B-l to 15.</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 4.55in;" valign="top" width="437"><div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Head of Department or Head of
Office.</span></div>
</td>
</tr>
</tbody></table>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.6 Conditions
of qualifying service (i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Unless it be otherwise provided by special rule or
contract, the service of an officer begins to qualify for pension from the date
he takes charge of the office to which he is first appointed.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Article 358 of the C.S.Rs as introduced
vides Finance Division Note No DF. 1(15)-Reg. (6)/72 dated 31-1-1973].</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The service
must be under Government. A Government servant does not qualify his service for
pension unless he is appointed and his duties and pay are regulated by the
Government. (Arts. 361,362 C.S.Rs)</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The employment must be substantive and
permanent. (Arts 361,368 C.S.Rs)</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iv)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A Government servant not employed in a
substantive permanent capacity who has rendered more than 5 years continuous
temporary service counts such service for the purpose of pension or gratuity
excluding broken periods of service, if any, rendered previously. Temporary and
officiating service of less than five years immediately followed by
confirmation is also count for pension or gratuity as the case may be. (Art.
371-A C.S.Rs)</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(v)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Only the service paid from the General
Revenues qualifies for pension. Foreign Service also counts for pension
provided the pension contribution was paid as required under the rules. The
effective service rendered by a Government servant in an autonomous or
semi-autonomous body, in a post appointment to which is, by law, required to be
made, and the salary of which is required to be fixed by the Federal Government
or a Provincial Government is treated as effective service rendered in a post
in Government service.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Articles 385,386 CSRs. Finance Division
O.M No OB-2/12/63-Imp-(l). dated 15-11-1969].</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(vi)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The continuous service rendered by
contingency paid staff prior to their being brought on the regular
establishment, from 1st October, 1957, will count in full and continuous
service before that date to count in half for purpose of pension.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O. M. No. F-3(12) Reg.
6/72, dated 2-4-1975].</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(vii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Civil employees who, prior to their
civil employment, have rendered whole time satisfactory paid, enlisted or
commissioned service including service rendered as a cadet in a Military
Training School between the 3rd September, 1939 and the 31st March, 1946 in His
Majesty's forces which did not earn a service pension and who have been
appointed in a civil pensionable post on or before the 18th July, 1949 are
allowed to count the completed years of such service up to a maximum of five
years, for the purpose of civil pension.<br />
</span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Article
357-AA C.S.Rs Finance Division Notification No F. 24(8)-Rs (3)/70 dated 10-12-1970].</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(viii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> All periods of leave, other than
extraordinary leave, count as service qualifying for pension. (Art. 407 C.S.Rs)</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ix)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The period of suspension followed by
reinstatement or superannuation count towards qualifying service for pension.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O.M No F 5(1) Reg (b)/77
dated 24-2-1977
and CSR 417-A notified under<br />
Finance Division O.M. No. F. 12(8) Reg. (6)/79 dated 10-11-1980].</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(x)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> In case where a Government servant is
compulsory retired following a period of suspension ordered under Government
Servants (Efficiency and Discipline) Rules, 1973 pension or gratuity is
admissible only for the period of service rendered excluding the period of
suspension.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(xi)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Resignation of the public service,
dismissal or removal on account of misconduct, insolvency or inefficiency or
failure to pass an examination entails forfeiture of past service. Subject to
any order of the President made on compassionate grounds a Government servant
who is removed or dismissed shall not be entitled to any compensation pension,
gratuity or benefit accruing from Government contribution to a contributory
provident fund. Resignation of an appointment to take up another appointment in
which the service counts for pension is not a resignation of the public service
for the purpose of pension. (Art. 418 C.S.Rs)</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(xii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Any
interruption in the service of an officer entails forfeiture of his past service.
The authorised leave of absence, suspension immediately followed by
reinstatement and time occupied in transit from one appointment to another are
not treated as interruption for the purpose of qualifying service. (Art. 420
C.S.Rs)</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(xiii)
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">The
authority that sanctions the pension may commute retrospectively periods of
absence without leave into extraordinary leave. [Art. 421 C. S. Rs and F. Rs 85(b)]</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.7 Condonation of interruption and deficiencies.
(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
Upon such conditions as it may think fit in each case to impose, the authority
competent to fill the appointment held by a Government servant at the time
condonation is applied for, where he to vacate that appointment, may condone
all interruptions in his service, provided such interruption is not due to any
fault or wilful act of the Government servant, like unauthorised absence,
resignation or removal from service. This power, however, cannot be exercised
to condone breaks in temporary and officiating service specifically excluded
from the category of qualifying service under Article 371-A C. S. Rs.
Interruptions due to removal on account of reduction and retrenchment of a post
should be deemed to have been condoned. [Art 422 C. S. Rs read with Finance
Division O.M No. F. 5(1) Reg (6)/77 dated 24-2-1977].</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A deficiency of
a period not exceeding six months in the qualifying service of a Government
servant shall be deemed to have been condoned automatically. The authority
competent to sanction pension may condone a deficiency of more than six months
but less than a year, subject to the following conditions: </span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(a)
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">the
Government servant has died while in service or has retired under circumstances
beyond his control, such as on invalidation or abolition of his post, and would
have completed another year of qualifying service; if he had not died or
retired.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> the service
rendered by him had been meritorious, </span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A deficiency of
full one year or more cannot be condoned.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iv)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> These
provisions will not apply to Government Servants who have rendered less than five
years continuous service.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O.M. No.OB-2/12/63-lmp
(I) dated 18-8-1966
and F1 (7) Reg. (12)/80 dated 2-4-1984].</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<h2>
<b><span style="font-size: 12pt;">EMOLUMENTS
RECKONED FOR PENSION:</span></b></h2>
</div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.8</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The term "Emoluments" means
the emoluments which a Government servant was receiving immediately before his
retirement and includes:-</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Pay as defined
in FR 9(21) (a) (i) </span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Personal pay.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Technical pay.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> </span></b><a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftn1" name="_ftnref1" style="mso-footnote-id: ftn1;" title=""><span class="MsoFootnoteReference"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif";"><span class="MsoFootnoteReference"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 8pt;">[1]</span></b></span></span></b></span></a><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iv)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Special pay of all types and
nature.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> </span></b><a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftn2" name="_ftnref2" style="mso-footnote-id: ftn2;" title=""><span class="MsoFootnoteReference"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif";"><span class="MsoFootnoteReference"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 8pt;">[2]</span></b></span></span></b></span></a><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(v)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Dearness Allowance.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<br /></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> </span></b><a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftn3" name="_ftnref3" style="mso-footnote-id: ftn3;" title=""><span class="MsoFootnoteReference"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif";"><span class="MsoFootnoteReference"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 8pt;">[3]</span></b></span></span></b></span></a><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(vi)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Increments accrued during L.P.R.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(vii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Indexed pay
(Notification No. F. 12(2)/Reg. 16/84 dated 13-10-1985).</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(viii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Senior Post
Allowance [will apply to officers who retire on or after 1-5-1977 vide Finance
Division O.M. No F. 6(2) Reg. (6)/77, dated 10-5-1977].</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ix)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Any other
addition to pay which may specifically be declared by President as emoluments
reckoning for pension. </span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O. M. No. F. 4(4)-Reg.
(6)/74, dated 8-12-1972].</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(x)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The emoluments
or pay drawn by a Government servant who is transferred on foreign service in
an autonomous or semiautonomous body, in a post appointment to which is by law,
required to be made and the salary which is required to be fixed, by the
Federal Government or a Provincial Government are treated as emoluments or pay drawn
in a post in Government service. [Art.486 C.S.Rs, Finance Division Notification
No F. 4(4) Rs/68<br />
dated 30-1-1971].</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(xi)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> For the
purposes of calculation of emoluments in respect of civil servants posted
abroad during the period of last three years or a portion thereof the Dearness
Allowance and Senior Post Allowance, which they would have drawn in Pakistan, but
for their posting abroad should be taken into account and included in the term
emoluments on notional basis.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O.M No F 6(1) Reg.
1/75. dated 11-3-1977
and F.6 (2)-Reg. (6)/77, dated 30-7-1977].</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.9 Average Emoluments.(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The term
'average emoluments' means the average calculated upon the last 12 months of
service. However, if the pay of a Government servant has been reduced otherwise
than as penalty under the Government Servants (Efficiency and Discipline) Rules
average for the purpose of pension may, at the option of the pensioner, be
calculated on the basis of the emoluments drawn or which would have been drawn,
during the last 3 years of service [Art. 487 C.S.R. read with Finance Division
O.M. No. 6(9)-Reg. (6)/78 dated 15-2-1979 and 16-6-1979]</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> If during the
last twelve months or three years of his service a Government servant has been
absent from duty on leave with allowance, or having been suspended, has been
reinstated without forfeiture of service, his emoluments, for the purpose of
ascertaining the average, should be taken into account at what they would have
been had he not been absent from duty or suspended. If during the last twelve
months or three years of his service, a Government servant has been absent from
duty on leave without allowance (not counting for pension) or there was
suspension without reinstatement the period so passed should be disregarded in
the calculation of the average and equal period before the twelve months or
three years included. (Art. 487 CSRs)</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> If during the
last twelve months or three years of his service an officer's pay has been
refixed as a result of revision or upgradation of the scale of the post held by
him with retrospective effect, but arrears have not been allowed nor recoveries
made in respect of the past period, his emoluments for the purpose of
calculating the average, should be taken, as what they would have been if the arrears
would not have been disallowed or the recoveries would have been made. [Art.
487-I-A of C. S. Rs vide Finance Division O.M. No F 4(4) Reg<br />
(6)/74, dated 8-12-1972]</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<h2>
<b><span style="font-size: 12pt;">AMOUNT
OF PENSION:</span></b></h2>
</div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.10 (a) </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">The amount of pension that may be
granted to a Government servant is determined by the length of service.Fractions
of a year are not taken into account in the calculation of any pension
admissible to a Government servant. The full pension admissible under the rules
is not given as a matter of course. The service rendered should be really
approved. If the service has not been thoroughly satisfactory, the authority
sanctioning the pension should make such reduction in the amount as it thinks
proper. [Art. 470 C.S.Rs]</span></div>
<div style="margin: 6pt 0.25in 6pt 0.5in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">“Note-1 The amount of any pension shall
not be reduced under this Article without affording to the person entitled to
it, by means of a notice in writing an opportunity to show cause against the
proposed reduction."</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[{No F 10 (7) Reg (6)/71} Finance
Division Notification No S.R.O. 482 (K)/72 dated 30-3-1972]</span></div>
<div style="margin: 6pt 0.25in 6pt 0.5in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">“Note-2 A Government servant compulsory
retired under the Government Servants (Efficiency and Discipline) Rules, 1973,
shall be entitled to pension or gratuity as admissible under normal rules and
the certificate of 'thoroughly satisfactory service' is not required in his
case."</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division Notification No F.
l(21)-Reg. (6)/80 dated 1-1-I981]</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">If a Government
servant employed in a substantive and permanent capacity in pensionable service
retires or is selected for discharge owing to the abolition of his permanent
post after completing qualifying service of 5 years but less than 10 years, he
may be granted a gratuity not exceeding one month emoluments for each completed
year of qualifying service. If such a Government servant has completed qualifying
service of 10 years or more at the time of his retirement or discharge, as the
case may be, he may be granted the ordinary pension.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(c)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Temporary
Government servants who retire from service in the usual course, i.e., on
attaining the age of superannuation or on being declared incapacitated for
further service or who elect to retire after completion of 25 years qualifying
service, are treated at par with permanent Government servants and as such are
entitled to gratuity or pension as the case may be in accordance with (b)
above. If, however, a temporary Government servant is discharged from service
owing to the abolition of his post or replacement by a 'qualified' candidate he
is entitled to an ordinary pension on completion of qualifying service of 25 years
or more and to a gratuity not exceeding one month's emoluments for each
completed year of qualifying service subject to a maximum of Rs. 50, 000 on
completion of 10 years but less than 25 years qualifying service. No gratuity
or pension is admissible to such temporary Government servants, who at the time
of discharge have rendered service of less than 10 years.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O.M No OB-2/12/63-lmp
(I), dated 18-8-1966,
and Finance Division No F. 8(14)-R6/68 dated 25-11-1968 & F. 3(1) (Reg.-6) dated 20-11-1984].</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(d)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The amount of
pension of a Government servant who has the right to retire on a retiring
pension should not be less than the amount to which he would have been entitled
if he had exercised this right, notwithstanding the fact that the emoluments
may be reduced by reason of his appointment to another post carrying lower pay,
otherwise than as a penalty.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division No OB-2/12/63-lmp (I),
Pt. dated 28-7-1970].</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<h2>
<b><span style="font-size: 12pt;">RATES
AND SCALE OF PENSION:</span></b></h2>
</div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.11 (i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Pension is calculated at the rate of
70% of average emolument's on completion of 30 years qualifying service. Where
qualifying service is less than 30 years but not less than 10 years
proportionate reduction in percentage is made. In case of employees joining
service on 1-7-1986
or later the pension will be calculated on the basis of 'Emoluments'. The
existing employees retiring on or after 1-7-1986 have option to get their pension calculated on
the basis of 'Emoluments' provided the post held by them was on a regular
basis. If any such employee was in receipt of special pay for holding current
charge of higher post or full additional charge of an equivalent post, the
special pay will be divided by twelve months in terms of CSRs 486. This average
will be added to the emoluments. The pension table regulating all the four
pensions namely Compensation Pension, Superannuation Pension, Invalid Pension
and Retiring Pension is as under:-</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt; text-align: left; width: 600px;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Completed
year of qualifying service </span></b></div>
</td>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Scale
of pension expressed as fraction of average emolument/emoluments</span></b></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">10</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">70/300</span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">11</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">77/300</span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">12</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">84/300</span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">13</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">91/300</span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">14</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">98/300</span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">15</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">105/300</span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">16</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">112/300</span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">17</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">119/300</span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">18</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">126/300</span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">19</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">133/300</span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">20</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">140/300</span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">21</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">147/300</span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">22</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">154/300</span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">23</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">161/300</span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">24</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">168/300</span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">25</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">175/300</span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">26</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">182/300</span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">27</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">189/300</span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">28</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">196/300</span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">29</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">203/300</span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">30 and above</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">210/300</span></div>
</td>
</tr>
</tbody></table>
<div style="margin: 6pt 0.25in 6pt 0.5in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Note. 1. In calculating pension or restoring
commentated portion there of fraction of a rupee, which is less than fifty
paisas is ignored and that of fifty paisa and more will count as one Rupee. </span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O.M No F. 11(1)
Reg-6/85 dated 1-7-1986
and No. F. 10(4) Reg. (6)/86 dated 17-7-1986].</span></div>
<div style="margin: 6pt 0.25in 6pt 0.5in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">2. The Civil servant retiring on or
after 1-7-1986
would be allowed benefit in pension to the extent of 2% of his gross pension
for each extra year of service rendered by him beyond 30 years of qualifying
service subject to a maximum of 10% of his gross pension. </span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O. M. No. F. 11(2)
Reg. (6)/86 dated 1-7-1986],</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> If for a
pensioner with qualifying service of 30 years or more the amount of a pension
calculated under sub-para (i) falls short of the amount of pension (inclusive
of dearness increases) that would have been admissible under the existing
rules, or exceeds it by less than Rs. 45, the amount under the revised formula
be so increased as to make such difference one of Rs. 45. Where qualifying service
is less than 30 years but not less than 10 years proportionate reduction at the
rate of Rs. 1.50 for each year short of 30 years should be made while working
out the amount of minimum increase mentioned above. The various adhoc icreases
sanctioned from time to time were as under:-</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; text-align: left;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 2.05in;" valign="top" width="197"><div style="margin: 6pt 0in; text-align: justify;">
<br /></div>
</td>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 2.05in;" valign="top" width="197"><div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Maximum</span></b></div>
</td>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 2.05in;" valign="top" width="197"><div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Date of effect</span></b></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 2.05in;" valign="top" width="197"><div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i) Ad hoc icreases 15% upto Rs. 530.</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 2.05in;" valign="top" width="197"><div align="center" style="margin: 6pt 0in; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Rs. 30</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 2.05in;" valign="top" width="197"><div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">1-6-1973</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 2.05in;" valign="top" width="197"><div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii) Dearness Increase 15% upto Rs.
735.</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 2.05in;" valign="top" width="197"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
Rs. 30</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 2.05in;" valign="top" width="197"><div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">1-8-1973</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 2.05in;" valign="top" width="197"><div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii) Special Dearness 15%</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 2.05in;" valign="top" width="197"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
Rs. 100</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 2.05in;" valign="top" width="197"><div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8-6-1974</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 2.05in;" valign="top" width="197"><div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iv) Additional Increase 10%</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 2.05in;" valign="top" width="197"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
Rs. 25</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 2.05in;" valign="top" width="197"><div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">7-4-1975</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
</tbody></table>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The pension of
persons retiring on or after 1-2-1977 is to be calculated in terms of sub-para (i) or
(ii) independently in order to determine which of the two is beneficial to the
pensionser.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iv)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The term
‘emoluments’ i.e. pensionable pay will also include dearness allowances
sanctioned from time to time for purpose of calculation under sub-para (i).</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(v)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> On the pensions
sanctioned under these orders such dearness increases in pensions would not be
admissible as were sanctioned before 1<sup>st</sup> February, 1977.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(vi)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Commutation is
not subject to medical certificate if it is asked for within one year of the
date of retirement. This is not applicable to cases of invalid pension.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(vii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> No gross
pension of a retired Government employee would be less than Rs.300 P.M. w.e.f.
1<sup>st</sup> July, 1988 the term “gross pension” would mean gross pension
before commutation and/or surrender of 1/4<sup>th</sup> thereof plus any
dearness/ad hoc increase and indexations sanctioned from time to time.Similarly
the Family Pension would not be less than Rs. 150 P.M..The Family Pension would
mean pension plus dearness/ad hoc increases and indexations allowed from time
to time.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O.M No F 9(12)-Reg (6)/88(A)
of 1<sup>st</sup> July, 1988] </span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<h2>
<b><span style="font-size: 12pt;">FAMILY
PENSION:</span></b></h2>
</div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.12 (i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> In the case of death of a civil servant
while in service gratuity in lieu of one fourth of the gross pension will be
allowed. The rate of gratuity as from 1-7-1986 would be determined on the basis of age next
birthday of the deceased civil servant in accordance with the new Commutation
Table. In addition, family pension will be admissible at 50% of the gross
pension to the widow for her life or till her remarriage. In the case of death
of widow the family pension will be admissible to the sons, if any, until they
attain the age of 21 years and the unmarried daughters if any, until they are
married or attain the age of 21 years, whichever is earlier.The entitlement of
family pension to the eligible members of family other than widow will be for a
period of ten years or un expired period of ten years.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O.M No F 12(13) Reg
(6)/82 (A) dated 18-8-1983
and O.M No F. 10(3) Reg (6) (ii) dated 1-7- 1986]</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii) In the case
of death of a pensioner after retirement family pension at 50% of the pension
(net, or gross, as the case may be), will be admissible to the widow or sons or
daughters as in (i) above.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<h2>
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">PENSION-CUM-GRATUITY SCHEME 1954:</span></b></h2>
</div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.13</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> In accordance with the provisions of
Pension-cum-Gratuity Scheme, the payment of pension/gratuity or both is
regulated as under: -</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A Government
servant who has rendered five years qualifying service or more but less than
ten years qualifying service may be granted a gratuity not exceeding one month’s
emoluments for each completed year of qualifying service. In case of
invalidation and death the rate will be 1-1/2 month’s pay for each completed
year of service. This amount will be paid to him at the time of his retirement
or to his family in the event of his death while in service. In this case no
pension is admissible.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> In case a
Government servant dies before his retirement, his pension is calculated, as if
he retired on invalid pension on the date following the day of his death, and
his family will be paid the gratuity calculated on the basis of the formula at
Para 9.12 above. In addition the family will also be entitled to a monthly
Family Pension at 50% of the full amount of pension. The widow will be entitled
to the family pension for the life or till her remarriage. In the case of death
of widow, the family pension will be admissible to the sons, if any, until they
attain the age of 21 years and the unmarried daughters if any, until they are
married or attain the age of 21 years, whichever is earlier for a period of ten
years or un expired period of ten years.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O.M No F. 12(13) Reg
(6)/82(A), dated 18-8-1983]</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii)
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Where
a pensioner dies after his retirement family pension at the rate of 50% of the
pension (net or gross), as the case may be will be paid to the widow or sons or
daughters as in (ii) above.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iv)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The commutation
will be allowed upto 1/2 of the full pension</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(v)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The family for
the purpose of payment of death-cum-retirement gratuity/pension includes the
following relations of the Government servant: -</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Wife or wives
in the case of male Government servant. (Unless there is a judicial separation
wife continues to be a member of the Government servant's family irrespective
of the fact whether she is living with him or not).</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Husband in the
case of a female Government servant (A female Government servant can exclude
her husband from being a member of her family). He will be entitled to the Family
Pension only for ten years.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(c)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Legitimate
children of the Government servant.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(d)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Widow or widows
and children or deceased son of Government servant.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 9.14</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> On completion of five years
qualifying service by him every Government servant should make a nomination in
Form "A' or 'B' conferring on one or more persons the right to receive the
gratuity in the event of his death. If the nomination is in respect of more
than one person then their relative shares should also be specified. The
nomination can be cancelled or changed at any time. The nomination should be
sent to the audit officer in respect of the employees of BPS 16 and above and
to the Head of Office in respect of officials’ upto<br />
BPS 16.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 9.15</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> When the amount of gratuity
becomes payable to the family of the Government servant, the payment is made
according to the following procedure: -</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The amount
of gratuity is paid to the nominee or the nominees in accordance with the
specified share.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Where a
valid nomination was not in existence or the full amount was not covered by the
nomination, the amount of gratuity will be paid in equal shares to the members
of the family with the exception of sons, unmarried daughters, grandsons and
grand daughters who have attained the age of 21 years and married daughters and
grand-daughters whose husbands are alive. The share of the widow/ widows and
children of a deceased son will, however, be limited to that as would have been
admissible to the son, had he not died.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.16</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> In cases where a Government servant
does not leave any family as mentioned above, the gratuity will be paid in
equal shares to his brothers and unmarried sisters below the age of 21 years,
widowed sisters, father and mother.No Gratuity is, however, payable at all if government
servant does not leave any family or eligible dependent relatives as specified
above.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.17 (i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The family pension, in the event of
death of Government servant, will be payable to the members of his family or to
his dependent relatives in the following order, i. e. the title will pass from
one to the next in the event of former having died or became otherwise
ineligible: -</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Widow of the
deceased, if he was a male Government servant or to the husband of deceased, if
she was female. If the Government servant had more than one wife, but the total
number of surviving widows and children does not exceed four, the pension is
divided in equal shares among the widows and children (excluding sons
and,daughters above the age of 21 years and the married daughters); where the
number of surviving widows and children is more than four; the pension will be
divided in such a way that each surviving widow should get 1/4th of pension and
the balance if any, will be divided equally amongst the surviving children
(excluding the sons above the age of 21 years and married daughters).</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Eldest
surviving son upto the age of 21 years.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(c)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Eldest
surviving unmarried daughter till her marriage; if the eldest daughter marries
or dies the next eldest daughter till her marriage].</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(d)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Eldest
widowed daughter.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(e)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Eldest
widow of a deceased son of the Government servant.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(f)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Eldest
surviving son upto the age of 21 years of a deceased son of the Government
servant.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(g)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Eldest
surviving unmarried daughter upto the age of 21 years of a deceased son of the
Government servant.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(h)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Eldest widowed
daughter of a deceased son of the Government servant.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> If the pension
was not payable to any member of family as detailed above, it is payable in the
following order:-</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Father, mother,
eldest surviving brother upto the age of 21 years, eldest surviving unmarried
sister upto the age of 21 years and eldest surviving widowed sister</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The pension to
the above persons will be payable if it is proved that such person was
dependent on the deceased Government servant for support. The pension will
cease to be payable as soon as a female gets married or remarried or a brother;
unmarried sister attains 21 years of age.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iv)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The pension
will be payable to one member at a time. When it is not, payable to him/her on
account of his/her death or due to the reasons as stated above, the pension
will be paid to the next claimant in the order of eligibility.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(v)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Where
gratuity/pension is payable to minor or minors payment is made to the regularly
appointed Manager or Guardian. Where there is no guardian, the sanctioning
authority may allow the payment to their mother. In case the mother is not
alive or was judicially separated from the Government servant in his life time,
the sanctioning authority may nominate any suitable person to be the guardian
for the purpose. For female Government servant, the payment can be made to the
father of minor children.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(vi)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> If an employee
remains missing or unheard of for a period of seven years to the satisfaction
of the Department concerned, family pension may be allowed to his heirs as provided
in the rules.</span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Ministry
of Finance O.M No 5(1) Reg. 6/87 dated 4-3-1987.] </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">NOMINATION
FOR DEATH-CUM-RETIREMENT GRATUITY</span></b></div>
<div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<b><span style="font-size: 12pt;">FORM</span></b><b><span style="font-size: 12pt;"> 'A'</span></b></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: left; text-indent: 27pt;">
<b><span style="font-size: 12pt;">9.18</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">When the
Government servant has family and wishes to nominate one member thereof.</span></b></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">I hereby
nominate the person mentioned below, who is a member of my family and confer on
him the right to receive any gratuity that may be sanctioned by the Government
in the event of my death while in service and the right to receive on my death
any gratuity which having become admissible to me on retirement may remain
unpaid at my death: </span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt; text-align: left; width: 600px;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="margin: 6pt 0in 6pt 5.75pt;">
<b><span style="color: black;">Name
and address of nominee</span></b><span style="color: black;"></span></div>
<div style="margin: 6pt 0in 6pt 0in;">
<br /></div>
</td>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 105.85pt;" valign="top" width="141"><div style="margin: 6pt 0in 6pt 0in;">
<b><span style="font-size: 12pt;">Relationship
with</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
<b>nominee</b></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 0.5in;" valign="top" width="48"><div class="MsoNormal" style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="color: black;">Age</span></b><span style="color: black;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<br /></div>
</td>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 1.5in;" valign="top" width="144"><div class="MsoNormal" style="margin: 6pt 0in 6pt -5.4pt;">
<b><span style="color: black;">Contingencies
on the happening of which the</span></b><b><span style="color: black;"> <b>nomination
shall become invalid</b></span></b><span style="color: black;"></span></div>
<div style="margin: 6pt 0in;">
<br /></div>
</td>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 1.55in;" valign="top" width="149"><div class="MsoNormal" style="margin: 6pt 0in;">
<b><span style="color: black;">Name
and relationship of the person if any to whom the right conferred on the
nominee shall pass in the event of the nominee pre-deceasing the Government
servant</span></b><span style="color: black;"></span></div>
<div style="margin: 6pt 0in 6pt 0in;">
<br /></div>
</td>
</tr>
<tr style="height: 90.4pt;">
<td style="border: 1pt solid windowtext; height: 90.4pt; padding: 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 90.4pt; padding: 0in 5.4pt; width: 105.85pt;" valign="top" width="141"><div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 90.4pt; padding: 0in 5.4pt; width: 0.5in;" valign="top" width="48"><div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 90.4pt; padding: 0in 5.4pt; width: 1.5in;" valign="top" width="144"><div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 90.4pt; padding: 0in 5.4pt; width: 1.55in;" valign="top" width="149"><div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<br /></div>
</td>
</tr>
</tbody></table>
<div style="margin: 6pt 0in 6pt 0in; text-align: left;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dated
this........................................day of...............................................................................19 at……………………………………………………………………………………………….</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Witnesses to signature</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">1................................................................</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">2................................................................</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: left;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Signature of Government servant</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">-----------------------------------------------------------------------------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(To be filled by the Head of office in
the case of a B-l to B-15 Government servant.)</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Nomination by...................................... Signature of Head of
Office</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Designation........................................... Designation…………………………</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Office.................................................. Date………………………………...</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<br /></div>
<div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<b><span style="font-size: 12pt;">Form 'B"</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">When the
Government servant has a family and wishes to nominate more than one member
thereof</span></b></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">I hereby
nominate the persons mentioned below, who are members of my family, and confer
on them the right to receive, to the extent specified below, any gratuity that
may be sanctioned by the Government in theevent of my death while in service
and the right to receive on my death, to the extent specified below, any
gratuity which having become admissible to me on retirement may remain unpaid
at my death: </span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt; text-align: left; width: 600px;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 73.3pt;" valign="top" width="98"><div style="margin: 6pt 0in 6pt 0in;">
<b><span style="font-size: 12pt;">Name(s)
and address(es)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt -4.1pt;">
<b><span style="font-size: 12pt;">of
nominee(s)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 79.7pt;" valign="top" width="106"><div class="MsoNormal" style="margin: 6pt 0in 6pt -1.45pt;">
<b><span style="color: black;">Relationship
with Government </span>servant</b><span style="color: black;"></span></div>
</td>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="color: black;">Age</span></b><span style="color: black;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<br /></div>
</td>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 63pt;" valign="top" width="84"><div style="margin: 6pt 0in;">
<a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftn4" name="_ftnref4" style="mso-footnote-id: ftn4;" title=""><span class="MsoFootnoteReference"><b><span style="font-family: "Times New Roman","serif";"><span class="MsoFootnoteReference"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 8pt;">[4]</span></b></span></span></b></span></a><b><span style="font-size: 12pt;">Amount of share of gratuity payable to</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b>each</b></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 1.25in;" valign="top" width="120"><div style="margin: 6pt 0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Contingencies
on the happening of which the nomination shall become invalid.</span></b></div>
</td>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 117pt;" valign="top" width="156"><div style="margin: 6pt 0in;">
<b><span style="font-size: 12pt;">Name, address,
relationship of person if any, to whom the right conferred on the nominee
shall pass in the event of the nominee redeceasing theGovernment servant</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in;">
<br /></div>
</td>
</tr>
<tr style="height: 136.75pt;">
<td style="border: 1pt solid windowtext; height: 136.75pt; padding: 0in 5.4pt; width: 73.3pt;" valign="top" width="98"><div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 136.75pt; padding: 0in 5.4pt; width: 79.7pt;" valign="top" width="106"><div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 136.75pt; padding: 0in 5.4pt; width: 27pt;" valign="top" width="36"><div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 136.75pt; padding: 0in 5.4pt; width: 63pt;" valign="top" width="84"><div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 136.75pt; padding: 0in 5.4pt; width: 1.25in;" valign="top" width="120"><div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 136.75pt; padding: 0in 5.4pt; width: 117pt;" valign="top" width="156"><div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<br /></div>
</td>
</tr>
</tbody></table>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">N.B--The Government servant should draw
lines across the blank space below the last entry to prevent the insertion of
any name after he has signed. </span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: left;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dated
this..............................................day of.........................................................................19 at………………………………………………………………………………………………..</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Witnesses to signature</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">1…………………………................</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">2…………………………………… Signature of Government
servant</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">-----------------------------------------------------------------------------------------------</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (To
be filled in by the Head of office in the case of B-l to B-15 Government
servants)</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<br /></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Nomination by.............................................. Signature of Head of Office</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Designation................................................... Designation............................................</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Office............................................................ Date........................................................</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Date......................................</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">INDEXATION
OF PENSION:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.20</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The pensions of all the civil
pensioners of the Federal Government are to be indexed in relation to the cost
of living at the rales specified from time to time. The concession would be
admissible to all the existing pensioners w. e. J. 1st July, 1985 and to all pensioners retiring
on or alter that dale. The pension admissible at any time will be the pension
due under the normal rules multiplied by the index applicable from time to
time.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.21</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> For the purpose of indexation the
term pension would mean gross' pension, i. e. pension before commutation and/or
surrendered of one fourth thereof including any dearness/ad hoc increases in
pension sanctioned from time to time.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O.M No F. 11(1) Reg.
(6)85 dated 26-6-1985
and F 11(1)-Reg (6)/86(A) dated l-7-1986]</span></div>
<div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<h2>
<b><span style="font-size: 12pt;">COMMUTATION OF PENSION:</span></b></h2>
</div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 9.22</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A Government servant is
entitled to commute for a lump payment any portion, not exceeding 1/2 of
pension excluding the indexed amount of pension which has been or may be
granted to him.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">9.23</b> The application for
commutation should be addressed to the sanctioing authority. On receipt of the
application the sanctioning authority will transmit to the applicant a copy of
the Accounts Officer's Certificate of the lumpsum to be paid on commutation,
and direct him to appear for examination before a medical authority to be
prescribed by the sanctioning authority. The applicant must appear before the
medical authority within 3 months of the dale of orders of the sanctioning
authority. This intimation will be treated as administrative sanction for commutation,
but will lapse if the medical examination is not held within the prescribed
period. If the applicant does not appear before the medical authority within
the prescribed period, the sanctioning authority may, at its discretion, renew
the administrative sanction for a further period of three months. The applicant
can withdraw his application by written notice dispatched at any time before
medical examination, but this option will expire on the appearance before a
medical authority.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">9.24</b> The commutation will become
absolute i. e., the title to receive the commuted portion of pension will cease
and the title to receive the commuted value will accrue, on the date on which
the Medical Board signs the medical certificate. Whatever the date of actual
payment, the amount paid and the effect upon the pension will be the same as if
the commuted value was paid on the date on which the commutation became
absolute. If the pensioner died on or after the day following that on which
commutation became absolute, but before receiving the commutation value, this
value will be paid to his heirs.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 9.25 </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Commutation is not
subject to medical certificate or to administrative sanction if it is asked for
within one year of the date of retirement. The date of application by the retired
civil servant, in such a case, will be the date of commutation becoming
absolute. Where commutation is applied for before retirement the commutation
will become absolute on the date of retirement. A civil servant retiring on or
after 1-7-1986
after attaining the age of 60 years will be allowed commuted value of pension
as applicable to age of sixty years instead<br />
of the age of 61 years, if he applies for commutation while in service.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O. M. No. F. 4(3) Reg.
(6)/86 dated 1-7-1986
and F. 11(1) Reg. (6)/85-II dated 16-4-1985].</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.26</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> In the case of provisional
pension, the commutation may be provisionally sanctioned on that basis. When
the pension is finally sanctioned, the final payment order should be
substituted for the provisional payment order for purpose of commutation as
also for all other purposes. In the case of premature retirement on medical
grounds the requirement of medical examination will not be waived.</span></div>
<div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 13pt;">COMMUTATION
TABLE:</span></b></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: left; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.27</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The lumpsum
payable on commutation is to be calculated in accordance with the following
table: </span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt; text-align: left; width: 600px;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<b><span style="font-size: 12pt;">Age
next birthday</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 81pt;" valign="top" width="108"><div style="margin: 6pt 0in 6pt 0in;">
<b><span style="font-size: 12pt;">Number
of years purchased</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></b></div>
<div style="margin: 6pt 0in 6pt 0in;">
<br /></div>
</td>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<b><span style="font-size: 12pt;">Age
next birthday</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 102.6pt;" valign="top" width="137"><div style="margin: 6pt 0in 6pt 0in;">
<b><span style="font-size: 12pt;">Number
of years purchased</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></b></div>
<div style="margin: 6pt 0in 6pt 0in;">
<br /></div>
</td>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<b><span style="font-size: 12pt;">Age
next birthday</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 1.45in;" valign="top" width="139"><div style="margin: 6pt 0in 6pt -5.4pt;">
<b><span style="font-size: 12pt;">Number
of years purchased</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></b></div>
<div style="margin: 6pt 0in;">
<br /></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">20</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 81pt;" valign="top" width="108"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">50. 6304</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">41</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 102.6pt;" valign="top" width="137"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">30. 8007</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">62</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 1.45in;" valign="top" width="139"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">14. 2105</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">21</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 81pt;" valign="top" width="108"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">49. 6676</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">42</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 102.6pt;" valign="top" width="137"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">29. 8907</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">63</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 1.45in;" valign="top" width="139"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">13. 6090</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">22</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 81pt;" valign="top" width="108"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">48. 7066</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">43</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 102.6pt;" valign="top" width="137"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">28. 9800</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">64</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 1.45in;" valign="top" width="139"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">13. 0239</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">23</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 81pt;" valign="top" width="108"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">47. 7467</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">44</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 102.6pt;" valign="top" width="137"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">28. 0891</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">65</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 1.45in;" valign="top" width="139"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">12. 4549</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">24</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 81pt;" valign="top" width="108"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">46. 7884</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">45</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 102.6pt;" valign="top" width="137"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">27. 1990</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">66</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 1.45in;" valign="top" width="139"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">11. 9017</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">25</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 81pt;" valign="top" width="108"><div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">45. 8314</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">46</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 102.6pt;" valign="top" width="137"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">26. 3172</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">67</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 1.45in;" valign="top" width="139"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">11. 3643</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">26</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 81pt;" valign="top" width="108"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">44. 8758</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">47</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 102.6pt;" valign="top" width="137"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">25. 4444</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">68</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 1.45in;" valign="top" width="139"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">10. 8428</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">27</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 81pt;" valign="top" width="108"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">43. 9215</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">48</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 102.6pt;" valign="top" width="137"><div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">24. 5816</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">69</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 1.45in;" valign="top" width="139"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">10. 3371</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">28</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 81pt;" valign="top" width="108"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">42. 9688</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">49</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 102.6pt;" valign="top" width="137"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">23. 7301</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">70</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 1.45in;" valign="top" width="139"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9. 8472</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">29</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 81pt;" valign="top" width="108"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">42. 0179</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">50</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 102.6pt;" valign="top" width="137"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">22. 8911</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">71</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 1.45in;" valign="top" width="139"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9. 3729</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">30</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 81pt;" valign="top" width="108"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">41. 0089</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">51</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 102.6pt;" valign="top" width="137"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">22. 0658</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">72</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 1.45in;" valign="top" width="139"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8. 9142</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">31</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 81pt;" valign="top" width="108"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">40. 1218</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">52</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 102.6pt;" valign="top" width="137"><div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">21. 2563</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">73</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 1.45in;" valign="top" width="139"><div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8. 4708</span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">32</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 81pt;" valign="top" width="108"><div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">39. 1767</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">53</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 102.6pt;" valign="top" width="137"><div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">20. 4638</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">74</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 1.45in;" valign="top" width="139"><div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8. 0427</span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">33</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 81pt;" valign="top" width="108"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">38. 2336</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">54</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 102.6pt;" valign="top" width="137"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">19. 6896</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">75</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 1.45in;" valign="top" width="139"><div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">7. 6299</span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">34</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 81pt;" valign="top" width="108"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">37. 2929</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">55</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 102.6pt;" valign="top" width="137"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">18. 9348</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">76</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 1.45in;" valign="top" width="139"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">7. 2322</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">35</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 81pt;" valign="top" width="108"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">36. 3551</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">56</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 102.6pt;" valign="top" width="137"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">18. 2002</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">77</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 1.45in;" valign="top" width="139"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">6. 8496</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">36</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 81pt;" valign="top" width="108"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">35. 4203</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">57</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 102.6pt;" valign="top" width="137"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">17. 4860</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">78</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 1.45in;" valign="top" width="139"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">6. 4818</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">37</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 81pt;" valign="top" width="108"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">34. 4885</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">58</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 102.6pt;" valign="top" width="137"><div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">16. 7925</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">79</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 1.45in;" valign="top" width="139"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">6. 1287</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">38</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 81pt;" valign="top" width="108"><div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">33. 5603</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">59</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 102.6pt;" valign="top" width="137"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">16. 1191</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">80</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 1.45in;" valign="top" width="139"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">5. 7901</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">39</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 81pt;" valign="top" width="108"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">32. 6361</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">60</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 102.6pt;" valign="top" width="137"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">15. 4649</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 1.45in;" valign="top" width="139"><div style="margin: 6pt 0in 6pt 0in;">
<br /></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">40</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 81pt;" valign="top" width="108"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">31. 7160</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">61</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 102.6pt;" valign="top" width="137"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">14. 8290</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div style="margin: 6pt 0in 6pt 0in;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 1.45in;" valign="top" width="139"><div style="margin: 6pt 0in 6pt 0in;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<br /></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.28 </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Ministries/Divisions etc., should ensure
that while approaching the medical authorities for constituting medical boards,
relevant papers etc., are sent to them complete in all respects, well in
advance of the next date of birth of the Government servant concerned.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.29</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The commuted amount of pension equal to
1/4<sup>th</sup> of the gross amount of pension shall be restored on completion
of the number of years for which commuted value was paid. In restoring the
commuted portion of pension fraction of a year shown in the commutation table
which is less than six months will be ignored and that of six months and more
will count as one year.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Ministry of Finance O.M No F.10 (8)
Reg. (6)/85, dated 25-6-1985]</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.30</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> No further commutation will be
permissible on the commuted portion of the pension restored.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Ministry of Finance U.O No 10(8) Reg.
(6)/85 dated 2<sup>nd</sup>
October, 1985.]</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">ANTICIPATORY
PENSION:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.31 (a) </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">When a government servant is likely to
retire before his pension can be finally assessed and settled action should be
taken for grant of anticipatory pension. For this purpose the sanctioning
authority should furnish tothe Audit Officer concerned with all the particulars
of services in respect of the retiring Government servant. The Audit Officer
should sanction the disbursement of pension to which after the most careful
summary investigation that he can make without delay, he believes the
Government servant to be entitled. Such disbursement should be made only after
the following declaration has been signed by the retiring Government servants:-</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">"Whereas
the (here state the designation of the officer sanctioning the advance) has
consented provisionally, to advance to me a pension of
Rs.................................per month and lumpsum gratuity of
Rs.................................. in anticipation of the completion of the enquiries
necessary to enable the Government to fix the amount of my pension and
gratuity, I hereby acknowledge that, in accepting this advance, I fully
understand that my pension and gratuity are subject to revision or the
completion of the necessary formal enquiries, and I promise to base no objection
to such revision on the ground that the provisional pension and gratuity now to
be paid to me exceeds the pension and gratuity to which I may be eventually
found entitled. I further promise to repay any amount advanced to me in excess
of the pension and gratuity to which I may be eventually found entitled.”(Art
922 C.S.Rs)</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b)
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">If
the Audit Officer considers it likely that the Government servant would be
entitled to a gratuity only, one-sixth of the amount of such probable gratuity
should, upon a similar declaration, be disbursed monthly until the amount is
finally settled.(Art. 923 C.S.Rs)</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(c)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The
payment of the anticipatory pension should be so arranged that it is not
delayed beyond the first day of the month following the month in which
Government servant is due to retire. (Art 924 C.S.Rs)</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(d)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
Administrative as well as audit and account authorities must exercise the power
to sanction anticipatory pension, whenever required, to avoid any delay in the
payment of pension.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Para
l(c) of the Finance Division O.M No F. 6(4)-Reg. (6)/79 dated 22-3-1981]</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.32</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> If for any reason it is apprehended
that the pension payment order cannot be issued within the prescribed time in
the case of normal retirement, one month before retirement and in the case of
premature, voluntary or compulsory retirement or death, within three months of
the date of event a provisional order authorising payment of 80% of the
admissible pension may be issued by the competent authority without referring
the case to the audit office within one month of the expiry of the prescribed
time.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O. M. No. F. 5(1) Reg.
(6)/77 dated 24-2-19/7]</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">WOUNDS,
INJURIES AND EXTRAORDINARY
PENSION:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.33</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Where a Government servant is injured,
killed or dies of injuries received during the execution of public duty, a
pension or gratuity may be granted to him or to his family in accordance with
the following rules.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.34</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">Pension/Gratuity
for injury or death in course or consequence of duty.</b> The classification of
disabilities and the criteria for determining their attributability to service
under the Central Civil Services (Extraordinary Pension), Rules is detailed in
Annexre, along with the rate and scale of disability/death pension and
gratuity.</span></div>
<div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<b>ANNEXURE</b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt; text-align: left; width: 600px;">
<tbody>
<tr>
<td colspan="5" style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 6.25in;" valign="top" width="600"><div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<b><span style="font-size: 12pt;"> Children's
pension</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 46.95pt;" valign="top" width="63"><div style="margin: 6pt 0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 13pt;">Class of injuny</span></b></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 97.6pt;" valign="top" width="130"><div style="margin: 6pt 0in 6pt 0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 13pt;">Pension</span></b></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 69.95pt;" valign="top" width="93"><div style="margin: 6pt 0in 6pt 0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 13pt;">Gratuity</span></b></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 120.45pt;" valign="top" width="161"><div style="margin: 6pt 0in 6pt -1.55pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 13pt;">Child without own
mother</span></b></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 115.05pt;" valign="top" width="153"><div style="margin: 6pt 0in 6pt 0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 13pt;">Child with own
mother living</span></b></div>
</td>
</tr>
<tr>
<td colspan="5" style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 6.25in;" valign="top" width="600"><div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 13pt;">Disability Pension/Gratuity</span></b></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 46.95pt;" valign="top" width="63"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">A</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 97.6pt;" valign="top" width="130"><div style="margin: 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">20%
of pay subject to a maximum of Rs. 600 p.m. and a minimum of Rs. 100 p.m. (Note.After
death it will devolve on the widow.</span><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 69.95pt;" valign="top" width="93"><div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">6 months pay-</span></div>
<div style="margin: 6pt 0in;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 120.45pt;" valign="top" width="161"><div style="margin: 6pt 0in 6pt -3.45pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">5% of pay, subject to a maximum of Rs. 100 and a
minimum of Rs. 50 per child.</span></div>
<div style="margin: 6pt 0in 6pt -1.55pt;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 115.05pt;" valign="top" width="153"><div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">2-1/2% of pay subject to a maximum of
Rs. 50 and a minimum of Rs. 25 per child.</span></div>
<div style="margin: 6pt 0in;">
<br /></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 46.95pt;" valign="top" width="63"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">B</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 97.6pt;" valign="top" width="130"><div style="margin: 6pt 0in 6pt 4.15pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">15% of pay
subject to a maximum of Rs 450 and a minimum of Rs. 75 p.m</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 69.95pt;" valign="top" width="93"><div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Nil</span></div>
<div style="margin: 6pt 0in 6pt 0in;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 120.45pt;" valign="top" width="161"><div style="margin: 6pt 0in 6pt -3.45pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">4% of pay subject to a maximum
of Rs 80 and minimum of Rs. 40 per child.</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 115.05pt;" valign="top" width="153"><div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">2% of pay subject to a maximum of Rs
40 and minimum of Rs.20 per child</span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 46.95pt;" valign="top" width="63"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">C</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 97.6pt;" valign="top" width="130"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">Do</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 69.95pt;" valign="top" width="93"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">Nil</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 120.45pt;" valign="top" width="161"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">Nil</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 115.05pt;" valign="top" width="153"><div style="margin: 6pt 0in 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 13pt;">Nil</span></div>
</td>
</tr>
</tbody></table>
<div align="center" class="MsoNormal" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<b><span style="color: black;">DEATH (SPECIAL FAMILY) PENSION/GRATUITY</span></b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt; text-align: left; width: 600px;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="margin: 6pt 0in 6pt 0in;">
<br /></div>
</td>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 99pt;" valign="top" width="132"><div class="MsoNormal" style="margin: 6pt 0in 6pt -5.4pt;">
20% of pay subject to a maximum of
Rs. 600 and a minimum of Rs100 p.m.<span style="color: black;"></span></div>
</td>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 1in;" valign="top" width="96"><div class="MsoNormal" style="margin: 6pt 0in 6pt 0in;">
6 months pay.<span style="color: black;"></span></div>
</td>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 117pt;" valign="top" width="156"><div class="MsoNormal" style="margin: 6pt 0in;">
5% of pay, subject to a maximum of
Rs. 100 and a minimum of Rs. 50 per child.<span style="color: black;"></span></div>
</td>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 117pt;" valign="top" width="156"><div class="MsoNormal" style="margin: 6pt 0in 6pt -5.4pt;">
2-1/2% of pay subject to a maximum of
Rs. 50 and a minimum of Rs. 25 per child.<span style="color: black;"></span></div>
</td>
</tr>
</tbody></table>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.35</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The pensions/gratuities mentioned in
this para will be in addition to the pensions and gratuities admissible under
the normal rules.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.36</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> These rules will continue to be
applicable to the Government servants transferred to Foreign Service in Pakistan,
liability for any claim in this respect will be that of the foreign employer.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O. M. No. F. 2(3) Reg.
7/74, dated 31-5-1974].</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">PENSION
TO MEMBERS OF FORMER I.C.S.:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.37</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> An officer of the former Indian Civil
Service who has been 25 years in the service and who has rendered 21 years
active service, will on his resignation being accepted, be entitled to an ordinary
pension of Rs. 13, 333.34 per annum. Such an officer will submit his
application for permission to resign the service and for a pension or gratuity
to the Government of Pakistan through the Provincial Government under which he
is employed at the time. If he is employed under a Ministry/Division of the
Government of Pakistan, the application should be sent through such
Ministry/Division. The Government of Pakistan will on receipt of the
application and after scrutiny sanction pension and send the application
together with the sanction to Accountant-General,
Pakistan
Revenues, who will issue Pension Payment Order.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.38</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> As soon as an officer gives over
charge of his office the Accountant General, Pakistan Revenues, should furnish
the following information to the Government of Pakistan: </span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(1)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Name of
officer.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(2)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
Date on which he made over charge of his office.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(3)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
The amount of leave granted, if any.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(4)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
Date upto (and including) which leave allowance have been drawn.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(5)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
What demands, if any, are outstanding against the officer?</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">The pension or
gratuity should be sanctioned subject to the recovery of the outstanding amount
if any.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Article 974 C.S.Rs.Finance Division O.M
No OB-2/12/63-lmp. (1). dated 18-8-1966
and Finance Division O. M. No. F 4(4) Rs/68, dated 30-1-1971]</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">MEASURES
TO AVOID DELAY IN THE FINALIZATION OF PENSION CASES:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.39</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> All authorities dealing with
pension cases should bear in mind that delay in the payment of pensions
involves pecuniary hardship. The monthly income of a wage earner ceases at a
time when he may need money the most. So it is essential to ensure that a
retiring Government servant begins to receive his pension on the date on which
it becomes due. With this end in view, the procedure for preparation of pension
papers and sanction of pensions has been simplified. The most important factors
relevant to the determination of the amount of pension/gratuity are the length
of qualifying service rendered by a Government servant before retirement/death
and average emoluments. Information in both these respects is computed on the
basis of the information available in the History of Services/Service
Book/records of the Government servant concerned. The simplified procedures
themselves cannot bring about the desired results unless the authorities
concerned take effective steps to ensure that service record are kept
up-to-date and complete. In order to achieve this object the following measures
have to be adopted.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.40<b> History Files: </b></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">All
Divisions/Departments/Offices should maintain a History File of each B-16 &
above. This file should contain (a) Gazette Notification (b) Charge Report (c)
a separate Card or Booklet showing the date of Assumption and Relinquishment of
Charge of each post and emoluments drawn, and (d) Leave Account showing the
various kinds of leave taken by the officer from time to time. As soon as an
officer is transferred to another Department or Office, his 'History File' should
also move with him to the new Office or Department. The History File should be
shown to the officer concerned in January every year and his acknowledgement
obtained on it after settling any discrepancy that may be noticed.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 9.41</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> History Files in respect of the
officers belonging to the occupational groups controlled by the Establishment
Division, e. g., DMG, OMG; Police
etc. shall be maintained by the Division/Department in which the officer is
appointed from time to time and not by the Establishment Division. When such an
officer is transferred to another office his History File should also be sent
to his new Department who will then be responsible to maintain it for so long
as he remains there.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b><span style="font-size: 12pt;">9.42 History of Service: </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">The Audit
offices should compile History of Services in respect of B-16 and above
regularly and keep them up-to-date.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.43<b> Service Books:</b></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Service Books
in the prescribed form should be maintained in duplicate, in respect of all the
B-l to B-15 Government Servants. If the work justifies a whole time officer
should be exclusively designated for supervising maintenance of Service Books.
One copy of the Service Book should be kept in the custody of the head of the
office in which the Government servant is employed and transferred with him from
office to office. Every step in a Government servant's official life must be
recorded in his Service Book, and each entry must be attested. It should be
ensured that all entries are duly made and attested and that the Service Book
contains no erasures or over writings, all corrections being, neatly made and
properly attested. The second copy of the Service Book should be kept in the
custody of the Government servant concerned who should ensure that all entries
in his service book are recorded and attested in time. The Government servant
should in his own interest examine his Service Book occasionally in order to
see that it is not only properly maintained but the entries made therein are
complete in all respects. The head of the office should permit a Government
servant to examine his Service Book should he at any time desire to do so. For
the purpose of the grant of pension/gratuity, increment, etc.,to the Government
servants, only the original copy of the Service Book will be consulted, the
duplicate copy of the Service Book would serve as a means for completion of the
original Service Book or its reconstruction in the event of its being lost or
destroyed.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b><span style="font-size: 12pt;">9.44Verification of service:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> At a fixed time
early in the year the Service Books should be taken up for verification by the
Head of the office, who after satisfying himself that the services of the
Government servant concerned are correctly recorded in each Service Book,
should record in it a certificate in the following form: -</span></div>
<div style="margin: 6pt 0.25in 6pt 0.5in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">"Service verified upto (date) from
(the record from which the verification is made)"</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.45</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> If the service cannot be wholly
verified from the records (Service Books, pay bills and acquittance rolls) of
any one office, reference shall be made to the heads of other offices in which
the Government servant has served.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.46</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> If. in any particular case, it is not
possible to verify the service of a Government servant from the official
records, a statement of the Government servant in writing as to the particulars
of his service, statements in writing of other officers who were his
contemporaries in the office/department, and documents and letters not forming
part of official records may be received in evidence and the service verified
on their basis. The power to admit service under this provision can be
exercised by the authority empowered to sanction pension.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.47</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> On transfer of the Government servant
from one office to another, the Head of office should record in the Service
Book the result of the verification of service with reference to pay bills and
acquittance rolls in respect of the whole period during which the Government
servant was employed under him, before forwarding the Service Book to the new
office.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.48 (a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">Verification
of service by Audit Officer:</b> The services of a Government servant should be
got verified by the Audit office as soon as he has completed ten years service,
thereafter the next verification should be on completion of 24 years service,
i. e., in respect of the intervening 29 years, and then finally it should be
verified in respect of the period after 29 years when a Government servant is
actually due to retire. The length of the pensionable service accepted in audit
at these stages should be recorded in both the copies of Service Book of B-1 to
B-15 Government servants, with the stamp of verification duly authenticat ed.
In the case of B-16 and above, the fact of verification should appear in the
History of Service but if the History of Service is not up-to-date, the officer
concerned should be informed of the accepted length of pensionable service
through a letter.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b)
Special measures for verification of service and computerisation of accounts. (1) </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> In order to
deal with the existing outstanding pension cases in which the entries relating
to previous fixation of pay or verification of service are missing, it shall be
incumbent upon the last audit and account officer dealing with a pension case
to verify the same himself on the basis of the available record without
referring the case to any other audit and accounts office.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(2)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The
verification of qualifying service of all Government servants should be
completed by the administrative and audit authorities concerned.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(3)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The salary
accounts of the Government servants, if not computerised so far, should be
computerised immediately.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(4)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The
computer slip is required to indicate up-to-date qualifying service and the
status of government servant, i. e., "temporary",
"permanent" or "substantive". These entries are considered
as duly audited.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(5)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> In case
any of the salary accounts remains uncomputerised the audit and account
authorities should issue an up-to-date qualifying service certificate to each
Government servant and, thereafter, such a certificate be issued every year
till the audited qualifying service is reflected in the computer pay slip. The
audit and accounts authorities should also give a certificate that valid
nomination papers regarding gratuity are held by them.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">[Para
l(h) Finance Division O. M. No.F 6(4)-Reg. (6)/79 dated 22-3-1981].</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b><span style="font-size: 12pt;">9.49 ALLOCATION OF PENSION BETWEEN DIFFERENT
DEPARTMENTS (i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The Audit
officer should take steps to obtain acceptance of allocation of pension from
the Accounts Officers of the Provincial Governments and the Commercial
Departments like Railways, Posts, Telegraph and Telephone Departments, etc., in
respect of service rendered under them and from the Military Accounts Officer
in respect of service paid from Defence Estimates.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Finalization of
pension cases shall not be held up on this account. If there is any dispute
with regard to the apportionment of pensionary liability, the matter should be
sorted out by the Audit and Accounts Officers involved.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Para
l(h) of the Finance Division O.M No. F. 6(4)-Reg. (6)/79 dated 22-3-1981].</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b><span style="font-size: 12pt;">9.50 List of officers and staff due to retire:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">With a view to
ensuring timely action in pension cases the visions/Departments/Offices should
maintain a list showing the dates of retirement of all their officers and staff
who are due to retire in a calendar year and review it quarterly.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b><span style="font-size: 12pt;">9.51 Employment of officers and staff on pension work:
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Depending
on the volume of work, one Section Officer or Assistant should be employed
exclusively on pension work. He should be required to make himself conversant
with pension procedures and the method of preparation of pension papers.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b><span style="font-size: 12pt;">9.52 Observance of rules relating to grant of secured
advances:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
It should be ensured all secured advances made to Government servants are
properly and adequately secured with mortgage deeds, agreements, etc., as
prescribed under the rules. It should be ensured that suitable steps are taken
at the appropriate time so as to complete the recovery of other Government dues
before the date of retirement. Officials responsible for the grant and recovery
of advances and other outstanding dues, should be warned that should an advance
or any other amount due from the Government servant be found to be
irrecoverable, due to non-observance of prescribed procedure/rules and/or
negligence, it will be liable to be recovered from those officials. If the amount
of advance* is not fully repaid, the retiring Government servant should be
asked to give his consent to any recoveries due from him being effected from
the pension/gratuity payable to him. In case, he fails to give such consent,
appropriate legal action should be taken to effect the recoveries on the basis
of the mortgage deeds executed by him at the time of drawing the advance.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b><span style="font-size: 12pt;">9.53 Grant of un-secured advances:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> No unsecured
advances should ordinarily be granted to any Government servant within six months
of the date of his retirement. If any such advance or other dues are already
outstanding, these should be recovered from his pay or leave salary for six
months' period upto the date of his retirement. If, for, special reasons, it
becomes necessary to grant an advance of pay, travelling allowance etc., to any
Government servant within six months of his retirement, he should be required
to furnish security of a permanent Government servant, who is not due to retire
within one year before the advance is paid to him.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b><span style="font-size: 12pt;">9.54 Government servants proceeding on foreign service
and recovery of leave salary and pension contribution:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">(i) </b>Full particulars of the officers
and staff proceeding in foreign service must be communicated promptly to the
Audit Offices, it should be ensured that the recoveries on account of pension
and leave salary contribution in respect of officials on foreign service are
effected and accounted for by the Audit officers. Where original treasury
challans arc not available the missing credits of leave salary and pension
contribution may be adjusted either on the basis of attested/photostat copies
of treasury challans or on production of original/attested copies of
certificate of, foreign employer regarding deposit of contribution bearing number
and date of challans.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Auditor-General of Pakistan letter No. 1126-A/29-77
Vol. II dated 3-10-1979].</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> In the case of
Government servant on deputation to foreign service within Pakistan or abroad, the leave
salary and pension contributions shall be paid by the foreign employees (vide
para l(c) of the Finance Division O.M No F. 6(4)-Reg. (6)/79 dated 22nd March, 1981. No leave
salary contribution will however be recovered from Foreign Service in Pakistan
with effect from 1st July,
1982. In case of non-payment of these contributions by the foreign
employers in time, the matter will be taken up by the administrative
authorities with the foreign employer concerned, but the finalization of
pension cases shall not be held up nor shall the qualifying service of the
Government servants concerned be reduced on that account.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O.M No F. 5(5) R-7/79-1407
dated 15-12-1981].</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.55</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">Close
watch by Vigilance Oficers: </b>The Vigilance Officers should keep a close
watch over pension work in their Division as well as in the Attached Departments
and subordinate offices. <b style="mso-bidi-font-weight: normal;"> </b></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b><span style="font-size: 12pt;">9.56 Checking of service recordsby Audit Department
and Controlling Officers: </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Service records of the Government
servants who are due to retire in the next one or two years should be checked
by the Local Audit Parties and by the Controlling Officers while visiting
subordinate offices. For this purpose, a list of Government servants who are
due to retire during the next two years should be prepared and furnished half
yearly to the Accountant General concerned on the 1st January and 1st July each
year.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">PROCEDURE
RELATING TO PREPARATION OF PENSION PAPERS AND
SANCTION OF PENSION:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.57</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> With a view to ensuring that a
retiring Government servant begins to draw his pension on the date it becomes
due, the following procedure should be followed by the authorities concerned.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The Heads of
Departments (in the case of B-16 and above officers) and Heads of offices (in
the case of B-l to B-15) employees should start the preparation of pension
papers in each case one year before the expected date of retirement without
waiting for the formal application from the Government servant concerned, which
is to be submitted not earlier than six months before the date of retirement.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O.M No F. 5(1)-Reg. (6)/77,
dated 24-2-1977].</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The Head of the
Department or office responsible for initiating the case should start filling
Sections (2) to (5) of
Part II of the working copy of the Pension Application Form C.S.R. 25 (Revised)
one year before the expected date of retirement.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Simultaneously,
with the starting of preparation of pension papers of a Government servant, the
departmental authorities should consult the records and see whether any
recoveries are due from him on account of misuse of Government funds or losses
caused to Government. If there are any such dues, early steps should be taken
to complete the recoveries of the dues before the date of retirement. If any
disciplinary action in this behalf has to be initiated, this should be done at
once, so that it may be possible to finalize the case and complete the
recoveries before the date of retirement. In case such action has already been
initiated steps should be taken to finalize it as quickly as possible so that
recoveries may be completed well in time. If any other disciplinary action is
pending, it should also be finalised.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iv)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Six months
before the expected date of retirement, the would be pensioner should be asked
to fill in and sign Part I and a fresh copy of the Form and submit it alongwith
three specimen signatures, three photographs and two sets of thumb and finger
impression on<br />
the prescribed Form, all duly attested. The photographs and thumb and finger
impressions are not required in the case of B-16 and above officers.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(v)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Part I of the
working copy should then be filled in by copying from the signed copy received
from the applicant. Similarly, Sections (2) to (5) of Part II of the signed
copy should be filled in by copying from the working copy. Section I of Part II
of both the Forms should then be filled in.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(vi)
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Requests
for furnishing 'No Demand Certificate' should be made to all concerned at least
six months before the date of retirement of the Government servant. If any
demand is outstanding against the Government servant, it must be intimated not
later than 15 days after the date of retirement (which should be specified in
the request for 'No Demand Certificate'). In case the demand is not intimated
within the above time limit the finalisation of pension cases should not be
held up on that account and the Department/office which has<br />
failed to intimate an outstanding demand by the due date should be held
responsible.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(vii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The payment of
pension should not be held up merely for want of 'NO DEMAND CERTIFICATE'. In
cases in which 'No Demand Certificate' is not available P.P.O. may be issued by
the Audit Officer concerned for payment at a Treasury subject to the production
of an undertaking, at the time of the first payment of the pension/gratuity,
-by the pensioner, or his family (in the case of his death) to the effect that
any demand coining to the notice within a period of one year after the issue of
P. P. O. would be recoverable from the pension. Failure to intimate recoveries
during this extended period should result in the amount involved being
recovered from the official responsible for the delay. If any<br />
Government dues are found to be outstanding against pensioner within one year
from the date of issue of the P. P. O. the matter shall be referred to Head of
the Department for orders before any recoveries are actually affected from the
pensioner.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Para 1(f) Finance Division O. M No F.
6(4)-Reg. (6)/79 dated 22-3-1981].</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(viii)
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">In
cases where Government servants had retired with less than 10 years service and
were entitled to service gratuity only, it would not be possible to recover
Government dues coming to light afterwards when the gratuity had been paid to
them. The payment of such gratuity could, therefore, be made only after the 'No
Demand Certificates' have been issued by the authorities concerned. In order to
avoid hardship in such cases it has been decided that the payment of gratuity
should not be withheld for more than six months after the date of retirement.
The onus of furnishing the certificate or intimating the outstanding dues, as
the case may be, within this period will rest on the Division/Department
concerned. The outstanding dues coming to light within this period may be
recovered from the amount of gratuity which should be paid after six months of
the date of retirement without insisting on the 'No Demand Certificate' and the
responsibility for Government dues if any, coming to light thereafter should
rest with the officials responsible for the delay.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ix)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The Head of
Department or office should alert the Estate Office six months before the date
of retirement of a Government servant to bring his rent account up-to-date so
that the outstanding dues, if any, are realised before the date of retirement.
In case a retired<br />
Government servant is allowed to continue in occupation of Government quarter
after the date of retirement, the Estate Office should ensure future recovery
of rent by obtaining personal sureties instead of withholding the 'No Demand
Certificate'.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(x)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> No Demand
Certificates in respect of all Government accommodations occupied by a
Government servant throughout his Service are not necessary.Such a certificate
should be necessary in respect of only the last Government accommodation
occupied by him before retirement. Any outstanding dues in respect of any
previous accommodation should be recovered from the defaulting Estate Officer.
Also a 'No Demand Certificate' should be issued yearly by the Estate Office
concerned in the case of all allottee Government servants at a particular
station.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(xi)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The signed copy
of the Pension Form should be forwarded to the sanctioning authority after
filling up and signing Section (6) of Part II. The working copy may be retained
in the initiating office as an office copy.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(xii)(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Pension
Application Form must be supported by such requisite documents as can be issued
before the actual date of retirement. In case of Invalid Pension, invalidity
certificate should be enclosed in original. Documents which cannot be issued
till the date of retirement such as the Last Pay Certificate and the No Demand
Certificate should be sent afterwards separately.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b)
Last Pay Certificate.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
It shall be mandatory for the drawing and disbursing officers and audit and
accounts authorities to issue Last Pay Certificate within 15 days of the date
of retirement of a Government servant.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Para
(b) Finance Division O.M No F. 6(4)-Reg. (6)/79 dated 22-3-1979]</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(xiii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Where a
Government servant is deceased and family pension is payable to the widow or
other claimants, the following documents have to be sent alongwith the Pension
Application Form: </span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
Application (in original) from the widow/claimants.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
Death Certificate (in original).</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(c)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
Postal Address (3 copies).</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(d)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
List of surviving members (3 copies).</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(e)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
Specimen signatures of widow/claimant(s).</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(f)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
Thumb and finger impressions of the widow/claimant.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(g)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
Non employment certificate (3 copies).</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(h)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A certificate
to the effect that the widow had not judicially separated from her husband (3
copies).</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A certificate
that the widow had not re-married after the death of her husband.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(xiv)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The
sanctioning* authority should fill in Section (7) of Part II of the Form. The
full pension admissible under the rules is not to be given as a matter of
course, unless the service rendered has been really approved. If the service
rendered has not been thoroughly satisfactory, the authority sanctioning the
pension/gratuity should make such reduction in the amount of pension/gratuity
as it thinks proper. However no reduction in the amount of any pension can be
made without affording to the person concerned, by means of a notice in
writing, an opportunity to show cause against the proposed reduction.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division Notification No S.R.O.
482(K)/72-F. 10(7) Rev. (6)/71, dated 30-3-1972].</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(xv)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> After
completion of Section (7) of Part II of the Form the sanctioning authority
should send the Form to the Audit Office, alongwith a forwarding letter. In
regard to preparation of pension papers of Government servants on deputation to
other Departments it has been decided that those of a temporary employee may be
prepared by the borrowing Ministry/Department, but in the case of a permanent
employee the papers have to be prepared by the Ministry/Division/
Department/Office in which he held a substantive appointment. Likewise the
Audit Office dealing with the borrowing Department, in which the temporary
employee was serving will finalise the pension case and in the case of a
permanent Government servant the pension case will be finalised by the Audit
Office in whose jurisdiction falls the Government/Ministry/ Department in which
such a Government servant holds a permanent post in a substantive capacity.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O.M No F. 7(2) Reg.
(6)/72, dated 18-4 1972 and Auditor-General's letter No. 2244-Pro/50-71, dated 24-9-1975].</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(xvi)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The Audit
Officer, after scrutinizing Part I and Part II and arriving at his own findings
about the correct length of qualifying service and the amount of Pension and
Gratuity admissible, record a gist of his findings from his working papers into
Part III of the form.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(xvii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The Audit
Officer should issue the Pension Payment Order in cases where all necessary
documents/informations are available with him, a fortnight before the expected
date of retirement.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(xviii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> When the
preparation of a pension case is started a Progress Sheet in the following form
should be attached with it showing the dates by which specific action should be
completed. This sheet should move with the pension case from the administrative
authority to the Audit office and should be returned to the administrative
authority after the final Pension Payment Order has been issued. The return of
the Progress Sheet should be watched by the administrative Ministry/ Department
and on its receipt back it should be examined at the level of Deputy Secretary
in the case of B-l to B-15 staff and Joint Secretary in the case of B-16 and
above view to finding whether any delay has taken place.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.58 Progress Sheet for pension cases:</span></b></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">1.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Name of retiring Government servant.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">2</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">.
Post held.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">3.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
Date of birth.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">4.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
Expected date of retirement.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<br /></div>
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<tbody>
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<td colspan="4" style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 447.3pt;" valign="top" width="596"><div align="center" class="MsoNormal" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black;">
Action</span></b><span style="color: black;"></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 2in;" valign="top" width="192"><div class="MsoNormal" style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 150.3pt;" valign="top" width="200"><div align="center" class="MsoNormal" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black;">Due date</span></b></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 1in;" valign="top" width="96"><div class="MsoNormal" style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="color: black;">Initiated on</span></b><span style="color: black;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="color: black;">Completed on</span></b><span style="color: black;"></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 2in;" valign="top" width="192"><div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<b><span style="color: black;">5</span></b><b><span style="color: black; font-weight: normal;">. Initiate preparation of
pension</span></b><b><span style="color: black;"> </span></b><b><span style="color: black; font-weight: normal;">papers.</span></b></div>
<div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black;">6</span></b><span style="color: black;">. Checking of records to sec whether any recoveries of Government
dues are outstanding.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 150.3pt;" valign="top" width="200"><div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<b><span style="color: black; font-weight: normal;">one year
before expected date of retirement</span></b><span style="color: black;"></span></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 1in;" valign="top" width="96"><div class="MsoNormal" style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 2in;" valign="top" width="192"><div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black;">7.</span></b><span style="color: black;"> Obtaining of formal Application for pension from would
be pensioner.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black;">8.</span></b><span style="color: black;"> Request for furnishing 'No Demand Certificate’</span></div>
<div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black;">9. </span></b><span style="color: black;">Writing to Estate Office to bring rent account
up-to-date.</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 150.3pt;" valign="top" width="200"><div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<span style="color: black;">Six months before expected date of retirement</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 1in;" valign="top" width="96"><div class="MsoNormal" style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 2in;" valign="top" width="192"><div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black;">10.</span></b><span style="color: black;"> Finalisation of pension papers in administrative
departmem and their submission to Audit Office.</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 150.3pt;" valign="top" width="200"><div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<span style="color: black;">At least three months before the expected date of retirement,</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 1in;" valign="top" width="96"><div class="MsoNormal" style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 2in;" valign="top" width="192"><div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black;">11. </span></b><span style="color: black;">Issue of pension payment order.</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 150.3pt;" valign="top" width="200"><div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<span style="color: black;">Fortnight before the expected date of retirement</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 1in;" valign="top" width="96"><div class="MsoNormal" style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<br /></div>
</td>
</tr>
</tbody></table>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<br /></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.59</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> This Progress Sheet should move
with the pension papers of the individual concerned and be returned to the
administrative authority after Pension Payment Order has been issued where
observations of Head of Department/D.S./J.S. should be recorded.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<h2>
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">STEPS RELATING
TO PREPARATION AND DISPOSAL OF AN
ORDINARY PENSION CASE:</span></b></h2>
</div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.60</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> One year before the dale of retirement.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">STAGE
I</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The office
responsible for initiating the case starts filling up of working copy of the
Pension Application Form.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Checks records
to sec whether any recoveries of Government dues are outstanding.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Attach a
Progress Sheet showing the dates by which specific action is required.</span></div>
<div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Six
months before the dale of retirement</span></b></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">STAGE
II</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></b></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Obtain formal
application from the would-be pensioner.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Requests the
parties concerned for issue of "No Demand Certificate".<br />
<b style="mso-bidi-font-weight: normal;">(iii)</b> Warns the Estate Office to bring the rent account up-to-date.</span></div>
<div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Six
to three months before the dale of retirement</span></b></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">STAGE
III</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Completes the
pension papers for submission to sanctioning authority.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Sanctioning
authority records orders.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Forwarding of
papers to the Audit office. </span></div>
<div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Three
months to fortnight before the date of retirement</span></b></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">STAGE
IV</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Audit Office
checks the pension papers.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Audit Office
issues the P. P. O.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Allows
anticipatory pension in case delay is likely to take place in finalization.</span></div>
<div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">After
the issue of P. P. O</span></b></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">STAGE
V</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Audit Office
returns the Progress Sheet</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> DS/JS examines
the Progress Sheet.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">The Vigilance officers will keep a close
watch over the pension work in the Ministries as well as the Attached
Departments and Subordinate Offices.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">PAYMENT
OF PENSION IN PAKISTAN:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.61 (i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">Beginning
of payment of pension.</b>The ordinary pension is payable from the date on
which the pensioner ceases to be borne on the establishment.(Art. 930 C.S.Rs)</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)
Payment of Gratuity.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">A
gratuity is paid in single sum, and not by installments, on receipt of the
Accountant General's authority. (Art. 940 C.S.Rs)</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii)
Payment of Pensions.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">A
pension is payable monthly on and after the first day of the following month.
(Art. 943 C.S.Rs)</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iv)
Death of a Pensioner</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
A pension is payable for the day on which the pensioner dies, the hour at which
death takes place has no effect on the claim.(Art. 943 C.S.Rs)</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division Notification No SRO 413(1)/79 dated 19-5-1979 F.6(7)-Reg.(6)/78.]</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(v)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> On receipt of
the Pension Payment Order, the disbursing officer should deliver one-half to
the pensioner, and keep the other half carefully in such a manner that the
pensioner, cannot have access thereto. All payments should be entered on both
the halves and attested by the disbursing officer. (Art 943 C.S.Rs)</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">A pensioner can
draw his pension from a District Accounts Officer, Treasury/Sub-Treasury or any
branch of the National Bank of Pakistan.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Treasury Rule 323 & Finance
Division O.M No F. 3(11) IF-IX/75-288 dated 8-4-1977]</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(vi)
Payment of pensions by Money Orders.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Small pensions upto Rs. 500 per mensum
can be drawn-by pensioners at their option and expense through postal Money
Orders, pensioners drawing up to Rs. 30 per mensum are allowed to draw their
pensions at Government expense through postal money orders.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O.M No 4(3)-RI/64,
dated 11-2-1965 and F.
4(8) RS/11/68, dated 10-5-1969]</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(vii)
Personal appearance of pensioners and payment through life certificate. </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">As a rule, a
pensioner must take payment in person after identification by comparison with
the Pension Payment Order. A pensioner specially exempted by the Government
from personal appearance, or a female pensioner not accustomed to appear in
public, or a male pensioner who is unable to appear in public in consequence of
bodily illness or infirmity, may receive his or her pension upon the production
of a LIFE CERTIFICATE signed by a
responsible officer of Government or by some other well-known and trust worthy
person. A pensioner of any description, who produces a life certificate signed
by some person exercising the powers of a Magistrate under the Criminal
Procedure Code, or by any Registrar or Sub-Registrar under the Registration
Act, or, by any pensioned officer who before retirement held a B-16 and above
appointment or exercised the powers of a Magistrate or by a Munsiff, or by any
person holding a Government title, is also exempted from personal appearance.
In all such cases the disbursing officer must take precaution to prevent
impositions and must, at least once a year, require proof independent of that,
furnished by the life certificate, of the continued existence of the
pensioner.(Art. 944, 945, 946 and 947 C.S. Rs)</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(viii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">Drawal of pensions through Agents</b>. A
pensioner of any description, resident in Pakistan is exempted from personal
appearance if he draws his pension through a duly authorised agent approved by
Government who must execute a bond to refund overpayments and produce at least
once a year a life certificate signed by any of the persons authorised in para
(vii) above. Such pensions should not be paid on account of period of more than
a year after the date of life certificate last received and the
Accountant-General and the disbursing officer should be on the watch for
authentic information of the deceased of any such pensioner and on receipt thereof
should promptly stop further payment. (Art.949 C. S. Rs)</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ix)
Drawal of pensions by pensioners not residing in Pakistan.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A pensioner not
residing in Pakistan may draw his pension at any Treasury in Pakistan, any
branch of the National Bank of Pakistan through a duly authorised agent who
must either produce a certificate by a Magistrate, a Notary Public or a Banker
or the Head of a Pakistan Mission abroad or a gazetted officer duly authorised
by him on each occasion, that the pensioner was alive on the date to which his
pension is claimed, or execute a bond to refund overpayments and produce such
certificate at least once a year.[Art. 949 C.S.Rs read with Ministry of Finance
O.M No. F. 3(9) IF. IX/77-66, dated 13-8-1977]</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(x)
Certificate of non-employment.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A pensioner is required to append to
his bill a certificate as follows:-</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">"I declare
that I have not received any remuneration for serving in any capacity, either
under Government or under a Local Fund during the period for which the amount
of pension claimed in this bill is due".</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Note:- In the
case of a pensioner permitted to draw pension after re-employment, this
certificate should be modified according to facts (Art. 953 C.S.Rs)</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(xi)
Arrears of pension. </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">There
is now no restriction for the drawal of pension, if it falls into arrears. The
arrears may be paid by the disbursing officer without any reference to the
audit office or the pension sanctioning authority.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O M No F. 5(I)-Reg.
(6)/77. dated 21-2-1977].</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(xii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">Arrears payable to heirs of pensioners.</b>On
the death of pensioner payment of any arrears actually due may be made to his
heirs provided that they apply within one year of his death. It cannot be paid
thereafter without the sanction of the authority by whom pension was sanctioned,
to be obtained through the Accountant-General.If, however, the arrears do not
exceed Rs.100/- and the case presents no peculiar feature, the
Accountant-General is empowered to pass the arrears on his own
authority.(Art.961, C.S.Rs) </span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(xiii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> If a Government
servant not governed by the pension-cum-Gratuity Scheme, 1954, dies before
actually retiring or being discharged, his heirs have no claim to anything in
respect of his pension.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(xiv)
Future good conduct as condition of payment.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Future good conduct is an implied
condition of every grant of pension. The Government reserves to themselves the
right of withholding or withdrawing a pension or any part of it, if the
pensioner be convicted of serious crime or be guilty of grave misconduct. The
decision of the President on any question of withholding or withdrawing the
whole or any part of a pension shall be final and conclusive. (Art.351 C.S.Rs)</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(xv)
Taking part in elections and politics.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Except with the previous sanction of
the Federal Government, no pensioner shall, within a period of two years from
the date of his retirement, take part in any election or engage in political
activity of any kind. The contravention of this provision shall be deemed to be
a grave misconduct. (Art 351 C.S.Rs)<br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(xvi)
Commercial employment after retirement</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> If a pensioner who immediately before
retirement was member of any of the All Pakistan Services including the Foreign
Service, or of any Central Superior Civil Service, or a Central Service Class-I
or a Central Class-II Gazetted Service, or a holder of a Class-II Gazetted
post, wishes to accept any commercial employment before the expiry of two years
from the date of his retirement he should obtain the previous sanction of the
President for this. No pension shall be payable to a pensioner who accepts
commercial employment without such sanction, in respect of any period for which
he is so employed or such longer period as the President may direct. A
Government servant permitted by the appropriate authority to take up a
particular form of commercial employment during his leave preparatory to
retirement shall not be required to obtain subsequent permission for his
continuation in such employment after retirement.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Note-Commercial
employment means employment of any capacity including that of an agent under a
company, firm or individual engaged in trading or in a commercial, industrial,
agricultural, financial or professional business, and includes also a
directorship of such company and a partnership of such firm [Art. 531-B
CSRs?Ministry of Finance Notification No. F. 1(8) RI/65, dated 25-8-1969],</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(xvii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">Attachment of pensions.</b> No pension
granted or continued by Government on political consideration, or on account of
past service or present infirmities or as a compassionate allowance and no money
due or to become due on account of any such pension or allowance, shall be
liable to seizure, attachment or sequestration by process of any Court in
Pakistan, at the instance of a creditor, for any demand against the pensioner
or in satisfaction of a decree or order of any such Court. (Rule 5 under Art.
943 C.S.Rs)</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(xviii)
Agreements for recovery from pensioners.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> All assignments, agreements, orders,
sales and securities of every kind made by the person entitled to any pension,
pay or allowance mentioned in Para (xvi), above in respect of any money not
payable at or before the making thereof, on account of any such pension, pay or
allowance, or for giving or assigning any future interest therein, are null and
void. (Sec. 12 Act XXIII of 1871)</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(xix)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">Recovery from pension on account of loss.</b>The
President has got the full right to order the recovery from the pension of an
officer of any amount on account of losses found in judicial or departmental
proceedings to have been caused to Government by the negligence or fraud of
such officer during his service. (Art. 351-A C. S. Rs)</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">9.62 Payment of pension abroad: (i)</b> A
pensioner is entitled to receive his pension in sterling for the period of his
residence outside Pakistan.
The term 'residence' includes temporary visits abroad. For this purpose the
pensioner has to intimate to the Audit Officer concerned in advance that he
intends to proceed abroad with effect from.....................................in
connection with........................and his period of stay will be
approximately.......................... On receipt of the information the Audit
office will authorise the payment of pension in Sterling
through the State Bank of Pakistan
for the period as intimated by the pensioner or for the period of his actual stay
whichever is less. This authorization will, however, be subject to the
availability of foreign exchange.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A pensioner
domiciled in Pakistan
who retired on or after the
18th September, 1969, and acquires the Citizenship of another
country, shall, from the date of his acquiring such Citizenship, cease to draw
his pension in foreign currency.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Consequent upon
the devaluation of Pak. rupee the pensions determined, under the Revised
Pension Rules, 1966 will be converted into Sterling at the new official rate of exchange
prescribed on the devaluation of Pak. rupee. This will apply to all payments
made on or after the date of devaluation of Pak. rupee irrespective of the
period to which they relate.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iv)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The payment of
pension in Sterling
in the case of the pensioners who do not fall within the purview of Revised
Pension Rules, 1966, or who have elected to retain the pre-1966 pensionary
benefits would continue to be governed by the provisions of Art. 934 C. S.R or
Art 983 C.S.R. as the case may be, read with Paras 3 & 4 of President's
Order No. XIV of 1959 [President's Order No. XIV of 1959, dated the 24th
August, 1959 as amended vide Ordinance No. III
of 1981 dated 24-1-1981,
Ministry of Finance O. M. No. F. 8(5) RI/59, O. M. No. F. 5(5)-RI (RWP)/62, dated
the 26th May, 1962,
Notification No. F. 4(3)-R6/69, dated the 18th September, 1969 and O. M. No. F
6 (22)-Reg (6)/72, dated the
8th<br />
September, 1972].</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(v)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The following
procedure shall be adopted for drawal of pensions by the Pakistani pensioners
who want payment of their pension being made through Pakistan Mission abroad.
Such pensioners can be placed in the following three categories: -</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Federal
Government Pensioners (Civil).</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Federal Government
Pensioners (Defence),</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Provincial
Government Pensioners.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">A Pakistani
pensioner belonging to any of these three categories desiring to draw pension
through a Mission abroad, should approach his Audit Officer for this purpose
and the Audit Officer will provide the requisite funds in the Assignment Account
of the Ministry of Foreign Affairs together with necessary foreign exchange.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">The Chief
Accounts Officer, Ministry of Foreign Affairs, on receipt of requisite funds in
the Assignment Account and the Payment Authority from Account Office concerned
will arrange payment to the pensioner through the missions concerned. The
provision for pension payments in the account circle of the respective Account
Office shall continue to be made as at present in respect of all the three
categories of pensioners mentioned above.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">The mechanism in
the Accounts Offices concerned shall be that the Accounts Officers concerned
shall forward both halves of the existing P. P. O. of the pensioner to the
Chief Accounts Officer, Foreign Affairs with a sealed letter of authority for arranging
payment through the mission concerned. The Chief Accounts Officer, Foreign
Affairs will record on the P. P. O. an endorsement showing name of the mission
where pension is to be paid and then forward both the halves of the P. P. O. to
the mission concerned. The pensioner will be advised to contact the mission and
receive his own copy of the P.P.O. for getting monthly payment.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O. M. No. F. 1(10)
EF(B-ll)/79-2340 dated 17-11-1980],</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<h2>
<b><span style="font-size: 12pt;">RE-EMPLOYMENT
OF PENSIONERS:</span></b></h2>
</div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 9.63 (i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> No Government
servant may retire with a view to being re-employed, and drawing pension in
addition to pay, whether in the general service or in the service of any Local
Fund.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Note. The
expression Local Fund denotes revenue administered by bodies which by law or
rule having force of law come under the control of Government whether in regard
to the proceedings generally, or to specific matters such as the sanctioning of
their budgets, sanction to the creation or filling up of particular
appointments the enactment of leave, pension or similar rules, and the revenue
of any body which may specially notified by the Government of Pakistan as-such.
(Art. 509-A C.S.Rs)</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> When a
pensioner obtains re-employrnent under Government or in the service of a Local
Fund he should declare to the appointing authority the amount of any gratuity,
bonus or pension granted to him in respect of the previous employment. The
authority re-appointing the pensioner should specifically state in the order of
re-employment whether any deduction is to be made from pension or salary.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Note. A wound or
other extraordinary pension and a wound or injury or disability pension or a
disability addition to pension awarded under the military rules shall continue
to be drawn by a retired Government servant, civil or military, during
re-employment or ontinued employment, and shall be subject to the conditions of
its award. (Arts. 510, 510-B. C.S.Rs)</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Since statutory
public bodies such as the Pakistan Industrial Development Corporation, the
Karachi Development Authority etc. come under the control of the Government
either in regard to proceedings generally or to specific matters and the
revenue administered by them constitutes 'Local Fund' the rules relating to the
re-employment of Government pensioners in the service of 'Local Funds' are
applicable to the pensioners re-employed in all autonomous public bodies
constituted by law.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O.M No F. 7(3) Rl
(RWP)/61, dated 10-5-1961].</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<br /></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.64<b> Fixation of pay of re-employed
pensioners:</b></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
The following general principles should be observed in fixing the pay of
retired Government servants re-employed under the Government of Pakistan,
Autonomous Bodies and Public Limited Companies in which Government holds
controlling shares:-</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Where the new
post carries a fixed pay, he should be allowed the pay of that post less
pension.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Where the
new post carries a time-scale of pay: -</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> If the
substantive pay last drawn by the officer before retirement was less than the
minimum of the scale of the new post he should be allowed the minimum of the
scale less pension.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> If the
substantive pay last drawn was more than the minimum of the scale but less than
the maximum of the scale of new post, his pay should be fixed at the stage in
the scale corresponding to the pay last drawn or if there be no such stage, at
the next lower stage in the scale. From the pay so fixed the amount of pension
should be deducted.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Where the
substantive pay drawn immediately before retirement was more than maximum of
the scale of the post in which the officer is employed, his pay may be fixed at
the minimum of the scale of the post in which he is re-employed and he may be
allowed to draw his pension in addition to the pay so fixed subject to the
condition that the initial pay fixed phus the amount of pension does not exceed
the substantive pay drawn by him immediately before retirement. Once the pay is
so fixed he will be entitled to draw increments in the scale of the post
provided that the amount of pay (including increments) plus pension does not,
at any stage, exceed the substantive pay drawn before retirement.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(c)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A
re-employed Government servant should earn increments in all cases where pay
has been fixed in a scale at a stage a lower than the maximum.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(d)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> In
case a re-employed pensioner is promoted to a higher post, his pay should be
fixed in such a manner as if he was a serving officer with the difference that
from the pay so determined the pension would be deducted.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(e)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> In a case
where officiating pay higher than the substantive pay was drawn for a
continuous period of 3 years or more immediately before retirement, the
officiating pay drawn before may be treated as substantive pay for the purpose
of those orders.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(f)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> These
principles should also be followed in case of appointments to statutory posts
as those of Governors, Speakers, Ministers etc. A retired official appointed to
any statutory post should draw the pay of the post less the amount of pension
drawn by him.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(g)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The pay of
the retired military personnel re-employed in civil posts may also be fixed in
accordance with the above principles. In their case substantive pay shall also
include the following elements; provided that they were drawn before
retirement/release/leave/leave pending re-retirement for a continuous period of
three years or more:-</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i) </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Command/Staff/Charge
Pay.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Instructional
Pay.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Qualifications
Pay.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iv)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Disturbance
Pay</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(h)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The word
'Pension' wherever used in these orders means pension before communication
and/or surrender.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O.M No F. 4(7)-Reg.
7/72, dated the 1-1-1973
read with O.M. No. F. 4(6)/Reg. -7/73, dated 22-8-1974]</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.65 Fixation of pay of retired Government servants
including Military Officers re-employed under the Government and in autonomous
bodies: </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">The
re-employment and re-employment pay of retired Government servants in civil
posts under the Federal Government and the autonomous bodies should be
regulated in accordance with the following principles:-</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(I)
POST ON WHICH RE-EMPLOYMENT IS MADE:</span></b></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Re-employment
of retired civil servants should be made in posts equivalent to substantive
posts or temporary posts if held for one year by the Government servant before
retirement.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> In the case of
Officers of Armed Forces, re-employment should be made on contract in
accordance with the instructions contained in the Establishment Division O. M.
No. 14/5/78-D. III, dated 10-2-1980 in
case of civil posts and in the light of orders issued in pursuance of the
Establishment Division No. 14/5/78-D. III
dated 11-2-1980
in the case of autonomous bodies. The equivalent civil post should be
determined according to the equivalence formula approved by the President. (Para 9.81)</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(II)
PAY ON RE-EMPLOYMENT UNDER CLAUSE (I) ABOVE:</span></b></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 81pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i)(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> When a retired civil servant is
re-employed under Federal Government after superannuation or after completion
of 30 years pensionable service, his initial pay should be fixed at the minimum
of the pay scale of the post in which he is re-employed.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 81pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> When a
retired civil servant is re-employed under the Government owned/controlled
autonomous/semi-autonomous bodies and corporations after superannuation or
after completion of 30 years pensionable service, the initial pay of such a Government
servant should be fixed at the minimum of the scale of pay of the post in which
he is re-employed.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 81pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (c)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A
re-employed Government servant would earn increments under normal rules.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (d)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> In
addition to pay, as indicated in Clause (a) and (b) full pension will be
admissible to the re-employed civil servant</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 81pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> When a retired military officer of the
rank of Major/equivalent and above is re-employed under Federal Government or
under an autonomous body in accordance with clause (I) (ii), his pay may be
fixed at the minimum of the equivalent grade in which re-employment is made and
in addition, full service pension as admissible under the rules will be paid.
The pay scale of the post will for this purpose be determined with reference to
the equivalence formula mentioned in Clause (I) (ii).</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 81pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The pay of retired Government servants other
than those covered by I & II should be fixed in accordance with the
Ministry of Finance O.M. No. F. 47 Reg. 7, 72, dated 1-1-1973 referred to in Para
9. 79 as amended from time to time.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.66</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Existing re-employed retired civil
servants may opt to be governed by the existing rules/orders or by the revised
orders. Where such a government servant opts to be governed by the revised
orders, his initial pay should be refixed at the minimum of the scale of the
post held by him with effect from the 1st of the month in which option is given
and pension may be allowed in addition as provided in part (II) (i) above.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.67</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Existing retired officers of the Armed
Forces of the rank of Major/ equivalent and above who were re-employed in civil
posts for a specified period may opt either to be governed by their existing
terms and conditions or by the revised orders. Where such re-employed officers
opt to be governed by the revised orders, they will be brought on the revised
terms and conditions with effect from the 23rd December, 1979 on which date the
President was pleased to approve the scheme published vide Establishment
Division O. M. No. 14/5/78- D. II, dated 10-2-1980. From that date, their re-employment
would be converted into re-employment on contract on the terms and conditions
laid down in the O. M.of 10-2-1980
for the remaining term of their re-employment or for a period of 3 years,
whichever is less. Their pay will be refixed at the minimum of the scale of the
post held by them w. e. f. 23-12-1979, and if the pay so fixed plus pension is
less than pay received by them immediately before 23-12-1979, the difference
may be allowed as personal pay to be absorbed in future increase of pay.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.68</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The option will be submitted to
the Audit Officer concerned under advice to the Ministries/Divisions,
Departments or offices administratively concerned.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O.M No F. 4(4)-Reg.
7/78. dated 20-3-1980]</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Note.-In the
case of re-employment against a post in an autonomous/semi-autonomous body or
Corporation included in Management Grades 3 vide Finance Division O M. No F
6(27)-lmp. 1/79 dated the 30th April. 1981 and appointment to which is, by law,
required to be made, and the salary of which is required to be fixed, by the
Federal Government, the re-employed officer. Civil or Military will be entitled
to draw minimum of the rank/grade from which he has retired. In addition he
will be entitled to pension and perquisites attached to the management posts
concerned.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O. M. No. F. 4(4)-Reg.
7/78-1520, dated 30-11-1980].</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 9.69</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The following will be the
"principle of equivalence" between the ranks held in the Defence
Services with appointment in Basic Pay Scales.</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt; text-align: left; width: 600px;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Defence
Service Rank </span></b></div>
</td>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Appointment
in Basic Pay Scales</span></b></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Major General and equivalent.</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div style="margin: 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">B-21
or 22 at the discretion of the Government</span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Brigadier and equivalent.</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">B-20</span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div style="margin: 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Colonel
and Lt. Colonel (with 18. to 20 years commissioned service) and equivalent.</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">B-19</span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Major and equivalent.</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">B-18.</span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div style="margin: 6pt 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Captain
and equivalent and Lt. and 2/Lt. and equivalent</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">B-17</span></div>
</td>
</tr>
</tbody></table>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Establishment Division O. M No 16/4/79-AV. dated 8-8-1979].</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.70</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A Government servant who has obtained a
compensation gratuity, if re-employed in qualifying service may either retain
his gratuity in which case his former service will not count for future
pension, or refund it and count his former service. The intention to refund
must be made immediately on re-employment but the refund may be made by monthly
instalments of not less than one third of the Government servant's salary and
also not less than the whole gratuity divided by the number of months which
have elapsed since the end of the service for which the gratuity was given. The
right to count the previous service does not revive till the whole amount is
refunded. (Art. 511,512 C.S.Rs)</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.71</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A Government servant who has
obtained a compensation pension, if re-employed may retain his pension in
addition to his pay subject to the condition that his initial pay on
re-employment plus pension does not exceed his substantive pay at the time of
discharge. Such a government servant is entitled to receive the benefits of
increments in his new scale on promotion to another scale or post without a
further corresponding reduction in pension. In case of a pensioner re-employed
in either a permanent or temporary appointment for bona<br />
fide temporary duty lasting for not more than a year, the Government, or where
the pension does not exceed Rs. 200 a month, the officer who controls the
establishment on which the pensioner is to be re-employed, may allow the
pension to be drawn in whole or in part even though the sum total of pay and
pension exceeds his substantive pay at the time of his discharge.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">In the case of
re-employment under a Local Fund, no deduction is made from a Compensation
Pension.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">The Government
of Pakistan may permit a Government servant who has obtained a Compensation
Pension and is afterwards re-employed in a permanent or temporary appointment
duly sanctioned by competent authority to draw his pension in addition to the
pay and allowances of the appointment irrespective of the period of such
re-employment.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">If the pension
of a person does not exceed Rs. 200 a month, it will not be taken into account
in fixing his pay and allowances and, in case of a formerClass-III employees or Government servants in B-l, 2 or 3
where the amount of pension exceeds, of Rs. 200 a month, only so much of such
pension as is in excess of Rs. 200 a month will be taken into account in fixing
his pay and allowances (Art. 514 C.S.Rs).</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.72</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A Government servant who is in receipt
of superannuation or retiring pension will not be re-employed or continue to be
employed in service paid from General Revenues or from a Local Fund, except on
public grounds. In case of re-employment of such a pensioner, the authority
competent to fix the pay and allowances of the appointment should determine
whether the pension should be held in abeyance wholly or partly. Where the
powers of re-employment have not been delegated to the Head of Department the
pensioner on re-employment may not be allowed to draw full pension in addition
to the full pay of the post except when the re-employment or continued
employment is for bona fide temporary duty lasting for not more than a year or
the pension does not exceed Rs. 200 a month. In case the powers have been
delegated to any other authority such authority may not allow the pensioner to
draw, in full, a pension of more than Rs. 200 a month in addition to the full
pay of the post.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">The provisions
of para (iii) above are also applicable in such cases.(Arts 520, 521 C.S. R.
Ministry of Finance Notification No. 612-R6/69, dated the 7th July, 1970).</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.73</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> If the military pension of a
person does not exceed Rs. 200 a month, it shall not be taken into account
while fixing his pay and allowances on re-employment in the Civil Department
and in the case of Junior Commissioned Officer and other ranks where the amount
of pension exceeds Rs. 200 a month, only so much as in excess of Rs. 200 shall
be deducted from his pay and allowances in the Civil Department.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division Notification No. 6(2)-R6/69.
dated 30-9-1969].</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.74</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A Civil Servant who is re-employed
after or continues to be reemployed beyond the age of 60 years is allowed to
draw his pension in addition to the pay of the post.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O.M No F. 4(3) Reg.
7/76. dated 17-2-1976
and even number, dated 31-10-1977].</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">INSTRUCTIONS FOR
THE GOVERNMENT SERVANTS:</span></b></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.75</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> To ensure that his pension case is
finalised expeditious and he begins to draw his pension on the date on which it
becomes due, every Government servant must keep in mind the following points: -</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> To ensure that
his Service Book is maintained in duplicate and every step of his official life
is recorded therein.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> To see that his
service is verified annually and the fact is recorded in the Service Book.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> To see that on
completion of 10 and 24 years of qualifying service by him, verification
thereof is done by the Audit Officer concerned, and an entry to this effect is
made in the Service Book/ History of Services (in case of B-16 and above or in
its absence intimation of accepted length of pensionable service is received by
him through a letter).</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iv)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> To obtain, in
case of his residing in Government accommodation, a 'No Demand Certificate' in
respect of that accommodation annually, from the Estate Officer concerned.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(v)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> To see that in
case of his having served under different Governments necessary allocation of
pension has been made where required, by the Audit Officers concerned.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(vi)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> To see that for
the period of his deputation in foreign service, leave salary and pension
contributions have been recovered from the borrowing Government/Organization
and adjustment carried out.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(vii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> To ensure that
necessary nominations in Form 'A' or 'B' as the case may be, have been made by
him under Pension-cum-Gratuity Scheme, 1954, and are on record with the
administrative officer concerned or with the Audit Officer in case of B-16 and
above.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(viii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> To check up
that the preparation of his pension papers is started one year before the
expected date of his retirement.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ix)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> To settle with
the administrative authorities and the Audit Officer concerned, all issues
relating to Government dues outstanding against him within one year before his
retirement.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(x)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> To submit his
pension application alongwith three specimen signatures, three photographs and
two sets of his thumb and finger impressions on the prescribed form, six months
before the date of his retirement. (No photographs and thumb and finger
impressions are required in case of B-16 and above.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(xi)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> B-16 and above
Government servant should see that his 'History File' is maintained by his
office and 'History of Services' is correctly published by the Audit Officer
concerned.<br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<br /></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<br /></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<br /></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<br /></div>
<div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 16pt;">ANNEXURE</span></b></div>
<div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 16pt;">(SEE PARA 9.34)</span></b></div>
<div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<b>PART I</b><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
<div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<h2>
<b><span style="font-size: 12pt;">CLASSIFICATION OF DISABILITY</span></b></h2>
</div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">CLASS 'A':</span></b></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">1.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
Loss of a hand and a foot or loss of use of two or more limbs.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">2.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
Total loss of eye-sight.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">3</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">.
Total loss of speech.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">4</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">.
Total deafness both ears.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">5.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
Paraplegia or hemiplegia.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">6.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
Lunacy.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">7.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
Very severe facial disfigurement.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
Advanced cases of incurable disease.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">9.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
Wounds, injuries or diseases resulting in a disability due to which a person
becomes incapacitated.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">10.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Emasculation.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Note. Wounds,
injuries or disease of limb resulting in damage of nerves, joints, or muscles
making the whole of limb useless would mean loss of that limb. Cases in which a
partial function is retained will not be included in this class.However if the
partial retention of function does. not help in walking in case of leg or does
not help in holding an object even with partial efficiency, it should be
considered as total loss of function. Those cases will also be included in this
class where the earning capacity of the civil servant has been totally impaired
due to the invaliding disability.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">CLASS 'B':</span></b></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">1.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
Loss of thumb or at least three fingers of hand.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">2.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
Partial loss of one or both feet at or beyond tarsometatarsal joint.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">3.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
Loss of vision of one eye.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">4.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Loss of all toes of one or both feet.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">CLASS 'C:</span></b></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">1.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
Limited restriction of movement of joint due to injuries.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">2.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
Disease of a limb restricting performance of duties.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">GENERAL NOTE:</span></b></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">When the wound,
injury or illness causing the disability is not included in the above schedule,
the disability will be assessed by the Medical Board at the classification most
closely corresponding to those given above.</span></div>
<div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<b>PART II</b><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
<div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<b><span style="font-size: 12pt;">PRINCIPLES AND
PROCEDURE FOR DETERMINING</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div align="center" style="margin: 6pt 0in 6pt 0in; text-align: center;">
<b><span style="font-size: 12pt;">ATTRIBUTABILITY TO SERVICE OF DISABILITY</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(A) CASUALTIES DUE TO WOUND OR INJURY:</span></b></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(1)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> It should
be established in such cases that the cause of the casualty was the result of
duty in service.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(2)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Where the
injury resulted from the risk inherent in service attributability will be
conceded.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(3)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> An
individual is on duty for 24 hours of the day except when on leave other than
casual leave.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(4)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> An
individual will be deemed to be in the performance of duty when</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> he is physically
present in his headquarters;</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> he is
travelling on leave at Government expense;</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> when travelling
to or from duty (e. g., from residence to place of<br />
duty and back but not whilst he is in his residence);</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iv)
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">whilst
travelling on duty i. e., where it is established that but for the<br />
duty he would have not been travelling at all.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(5)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
Disability resulting from purely personal acts as shaving or similar<br />
private pursuits would not normally be treated as attributable to service.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(6)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
Disability resulting from violence provoked by performance of duty<br />
will be viewed as attributable to service unless the circumstances of the case<br />
warrant a different conclusion.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(7)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> If
circumstances arc such that service played no part in the causation of
disability, attributability will not be conceded.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.5in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Illustration</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> If a person
driving a motor cycle etc., on duty, collides with a truck the injury received
may be attributed to service but if he is out for a walk and sustains injury
from a passing truck, his case will not qualify for the concession.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(B) CASUALTIES DUE TO DISEASE:</span></b></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The cause
of disability resulting from a disease will be regarded as attributable to
service only when it is directly due to risks which may be regarded as peculiar
to the circumstances of duty in service. In determining attributability in such
cases due regard should be paid to the question whether service in a particular
region, or of a particular type involved exposure to exceptional risk of
contraction of, or infection by, a disease, as well as to the actual
circumstances of the case.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Attributability
will not be conceded, if, though contracted during the period of actual
performance of duty, the disease is, in the opinion of the medical authorities
concerned, due to risks which cannot be regarded as peculiar to suchduty in
service.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(c)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Where a
disease or its aggravation resulted from the risk of duty
attributability/aggravation will be conceded.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(d)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> All cases
of tuberculosis and bronchial asthma will be accepted as attributable to or
aggravated by service where the medical opinion is in favour of the acceptance.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(e)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Attributability/aggravation
in all cases of Cardiac disease will be determined in accordance with the
guidelines mentioned at the end of this part.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(f)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Where medical
or other supporting documents arc incomplete, cases will be dealt with on
merits with due regard to medical opinion and other evidence.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">GUIDELINES FOR
DETERMINING ATTRIBUTABILITY/AGGRAVATION IN CASES OF CARDIAC DISEASES 1</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> There are many
pre-disposing factors which may precipitate an attack of coronary occlusion. No
single factor can be pin-pointed as being responsible for such an attack. It
is, therefore, not easy to lay any hard and fast rule for awarding attributability/aggravation
in such cases. For the guidance of medical and administrative authorities some
of the factors which may precipitate the attack of heart disease are enumerated
below:-</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(a) Physical
exertion.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">-Coronary
occlusion is known to have precipated during or immediately following physical
exertion. Physical exertion may not necessarily be of an unusual character, i.
e., lifting of a heavy bundle, pushing a stalled vehicle or an up-hill climbing
have in many instances been followed by an attack of Coronary occlusion. The
effects of exertion are worse if the individual is unduly fatigued, has lack of
sleep or is under emotional stress.Attributability will be conceded if a person
under-going stress and strain, pressure and counter-pressure by virtue of the
nature of his duties, develops psychiatric problem.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b) Emotional
strain.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
The occurrence of Coronary disease in person who had been under an un-usually
severe and protracted emotional strain points to a probable relationship
between the two. Separation from families, uncongenial atmosphere, frequent
moves, all add to mental strain and psychological trauma.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">2.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The question of
attributability/aggravation of heart diseases on occurrence in otherwise a
normal individual who is subjected to the above mentioned factors will,
therefore, have to be considered and decided in the light of known history and
merits of each case.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black;">3.</span></b><span style="color: black;"> While dealing with such cases due precaution will be
exercised by all concerned to carefully bring out detailed merits of the case
as award of attributability/aggravation depends on their candid opinion </span></div>
<div style="text-align: left;">
<br /></div>
<div class="zemanta-pixie" style="height: 15px; margin-top: 10px;">
</div>
</div>
Unknownnoreply@blogger.com24tag:blogger.com,1999:blog-8854598589278537351.post-87207461963722890982012-02-21T22:08:00.000+05:002012-02-22T21:52:51.152+05:00SUPPLEMENTARY RULES<div dir="ltr" style="text-align: left;" trbidi="on">
<div style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black;">EXTENT OF APPLICATION (S.R.1):</span></b></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.1 </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">The Supplementary Rules apply to those
Government servants only who are governed by the Fundamental Rules and their
pay is debitable to the Federal Revenues.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">DEFINITIONS
(S.R.2):</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.2 </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Some of the important items defined
below have been used in the Supplementary Rules in the sense here explained: </span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i)
Actual Traveling Expenses</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> means the actual cost of transporting a Government
servant with his domestic servants and personal luggage, including charges for
ferry and other tools and for carriage of camp equipment, if necessary. It does
not include charges for hotels, traveller’s bungalows or refreshments, tips and
expenses on breakage of crockery and furniture, etc.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)
Apprentice</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
means a person deputed for training in a trade or business with a view to
employment in Government service, who draws pay at monthly rates from the
Government during such training but is not employed in or against a substantive
vacancy in the cadre of a Department.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii)
Camp Equipage</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> means apparatus
for moving a camp.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iv)
Camp Equipment</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> means tents and
the requisites for pitching and furnishing them or, where tents are not
carried, such articles of camp furniture as it may be necessary, in the
interest of the public service for a Government servant to take with him on
tour.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(v)
Competent authority in relation to the exercise of any power</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> means the
President or any authority to which the power is delegated by or under these
rules.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(vi)
Day</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
means a calendar day beginning and ending at midnight; but an absence from headquarters which does not
exceed 24 hours is reckoned for all purposes as one day at whatever hours the
absence begins or ends.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black;">(vii) Family</span></b><span style="color: black;"> means a Government servant's wife, Legitimate Children and
step-children, residing with and wholly dependent upon him. Except in S.Rs.
116,155-A, 155-B and 163, it includes in addition his parents, sisters and
minor brothers, if residing with and wholly dependent upon him. Not more than
one wife is included in a family for the purpose of these rules. </span></div>
<div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<span style="color: black; font-size: 10pt;">[Ministry of Finance Note No.F 2(8) R.9
830]</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">The term legitimate
children in the rule do not include adopted children except those adopted under
the Hindu Law.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">In case of
Government servants not subject to Hindu Law also an adopted child will be
treated as a member of Government servant's family subject to the following
conditions:</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The Government
servant has no legitimate or step child of his own;</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> prior approval
of the head of Ministry/Division is obtained for adopting child;</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Government
liability will be restricted to one adopted child only; and</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iv)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> an adopted
child will cease to be a member of the family if after his adoption the
Government servant has a legitimate or step child of his own.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O. M. No. E. 7(27) R-2
(RWP)/63. dated 27-12-19651.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(viii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">Grain Compensation Allowance</b> means a
form of compensatory allowance which may be granted to low paid Government
servant on account of a temporary or abnormal rise in prices of food grains in
the locality where they serve.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ix)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">Head of Department</b> means any authority
which the President may by order declare to be the Head of a Department for the
purpose of these rules.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(x)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">Holiday means</b> <b style="mso-bidi-font-weight: normal;">(a)</b> a holiday prescribed or notified under section 25 of the
Negotiable Instruments Act 1881, and </span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> in relation to
any particular office, a day on which such office is ordered, by Notification
of the Government in Gazette, to be closed for the transaction of Government
business without reserve or qualification.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(xi)
Probationer</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
means a Government servant employed on probation in or against substantive vacancy
in the cadre of a department.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.5in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Explanation</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> According to
Audit Instruction (2), below F. R. 9(6), the term "Probationer" does
not cover a Government servant who holds substantively a permanent post in a
cadre and is "on probation" to another post. To differentiate between
a "probationer" and a person "appointed on probation' it has
been explained, that while a 'probationer' is one appointed in or against a
post substantively vacant with definite condition of probation, a person 'on
probation' is one appointed to post (not necessarily vacant substantively), for
determining his fitness for eventual substantive appointment to that post.There
is nothing in these' Audit Instructions to prevent a Government servant
substantive in one cadre (e. g. a First Division Assistant holding a lien on a
post borne on the Central Secretariat Service, Class II) from being appointed
(either through selection by a departmental committee or as a result of
competitive examination through the Federal Public Service Commission) as a
"probationer" in or against a post borne on another cadre (like the
Pakistan Audit and Accounts Service, the Customs Service and the Income Tax
Service, Class I), when definite conditions of probation such as the passing of
departmental examinations are prescribed. In such a case, the Government
servant should be treated as a "probationer" and (subject to specific
rules, if any, to the contrary) allowed only, as initial and subsequent pays,
the rates of pay prescribed for the probationary period, irrespective of
whether those rates are actually included in or shown separately from, the time
scales of the services concerned. The case of departmental candidates of the
same Department promoted by selection (e. g. an S. A. S. Central Service Class III, Superintendent or an A. A. O. of the Pakistan
Audit Department promoted by selection to the Pakistan Audit and Accounts
Service within the quota for such promotion) is, however, different. If the
concerned Ministries/Divisions of the Government of Pakistan consider it
expedient, these "promoted" men may properly be put "on
probation" for a period to sec if they make good in the actual work of a
Class I officer and have liens (active or suspended) retained for them on their
former posts, meanwhile to provide for their possible reversion. But, whatever
the departmental arrangements be to test their capacity etc., during the "on
probation" period, their initial pay should be fixed under the operation
of the normal rules regulating pay fixation.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.5in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(xii)
Public Conveyance</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
means a train, steamer, or other conveyance which plies regularly for the
conveyance of passengers.</span><br />
<a name='more'></a></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b><span style="font-size: 12pt;">8.3 Medical Certificate of fitness (S.Rs.3 to 4-A):</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The medical
certificate of fitness for Government service should be in the Form prescribed
in S. R. 3. When a candidate for appointment in a B-l to B-15 post is sent for
medical examination, the examining medical officer or board should be asked to
obtain on the medical certificate the thumb and finger impression in respect of
illiterates and signature in respect of literate candidates in their own
presence, so that these may be compared by the head of office with those in the
Service Book.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.4</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The certificate should be signed
by a commissioned medical officer of the Government or by a medical officer in
charge of civil station and in case of employment in Railways, by a medical
officer of the Railway. For a female candidate, a certificate by a female
medical practitioner may be accepted by the competent authority. In cases where
the pay of the candidate is not likely to be more than 750 rupees at the time
of his confirmation, medical certificate signed by a licentiate or medical
graduate may be accepted. Where a temporary appointment is likely to continue
for more than three months the candidate should be required to produce a
medical certificate of fitness either immediately or within a week of the date
of appointment from the authorised medical attendant. In all matters of doubt
the case should be referred to the Civil Surgeon. If a person was appointed for
less than three months in the first instance and then his appointment was
extended to go beyond three months or he was transferred to another post
without a break so as to exceed the three months period, he should be called
upon to produce a certificate within a week from the date of orders sanctioning
his retention in that office or joining the new office.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.5</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The following instructions apply to
medical examination of candidates appointed direct to BPS-16 & above posts
under the Federal Government excepting persons recruited through competitive
examination held by the FPSC for which separate rules exist: </span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> All persons not
already in service under the Federal Government should be required to undergo
medical examination. The examination should be by a Medical Board if the post
is permanent or quasi-permanent or is likely to last for more than a year and
by a Civil Surgeon if the post is likely to last for not more than a year. If
an appointment initially made for a period not more than a year is subsequently
extended beyond that period, the person concerned should be required to undergo
medical examination by a Medical Board.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Persons already
in temporary service, under Federal Government will also be subject mutatis
mutandis to the general rules in (i) above, provided that any person appointed
to a post not likely to last for more than a year who has already been
medically examined by an authority not lower than a Civil Surgeon in respect of
a previous post need not undergo examination again until and unless the period
of the post is extended beyond one year. If such a person has already been
examined by a Medical Board in respect of his previous appointment and if
standard of medical examination prescribed for the new post is the same, then
he need not be required to undergo a fresh medical examination before
confirmation.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A person who is
already permanent or quasi-permanent in a post under the Federal Government
need not be medically examined on an appointment to BPS-16 and above post;
provided that if the new appointment is not in the normal line of promotion of
the person concerned and requires different medical standard from that required
in his permanent or quasi-permanent appointment, or the rules for recruitment
to the new appointment prescribe a fresh medical examination in respect of all
candidates, he shall undergo a fresh medical examination by the prescribed
standard and by the prescribed medical authority.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.6</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A Government servant who on his first
appointment in a temporary capacity obtained a medical certificate of fitness
from his authorised medical attendant and who is subsequently appointed in
a substantive permanent vacancy in the same office or elsewhere without a break
in service should at the time of his confirmation, obtain a certificate of
fitness from a civil surgeon or a commissioned medical officer. If he was
already examined by any of these officers he need not do it again. This rule
is, however, not applicable to female Government servants and those in receipt
of pay not exceeding Rs. 50.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Note: - The old limit of Rs. fifty
would normally cover all BSP-1, 2 or 3 Government servants, in the present
context.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.7</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The following Grades of Government
servants are exempted from producing a medical certificate of health:</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A Government
servant recruited through a competitive examination who had to undergo medical
examination in accordance with the regulations prescribed for appointment to
Government service; </span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b)
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">A
Government. Servant in BPS-4 and above appointed in a temporary vacancy of less
than three months duration;</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(c)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A
Government servant of BPS 1, 2 or 3 appointed in a temporary vacancy of less
than 6 months duration; </span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(d)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A
temporary Government servant, who has already been medically examined in one
office, if transferred to another office without a break in his service. He
should obtain a certificate from the head of the office from which he is
transferred to the effect that he had already produced the requisite medical
certificate of health;</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(e)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A retired
Government servant re-employed immediately after retirement; and</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(f)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A non-career
diplomat appointed as Ambassador/Minister in a foreign country.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.8 (a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> When a
Government servant is promoted from a non-qualifying service paid from a Local
Fund to a post in Basic Pay Scale 4 and above or is reappointed after
resignation or forfeiture of past service, he should be required to produce a
medical certificate of health. In other cases of re-employment a competent
authority will decide as to whether a certificate should be produced or not.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Government
servants in BPS 1, 2 or 3 should also be required to produce a certificate from
a Civil Surgeon.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b><span style="font-size: 12pt;">8.9 Compensatory Allowance (S.Rs.5 to 7):</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The
Compensatory Allowance attached to any post is not admissible to a Government
servant from the date he relinquishes charge of the post.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.10 </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">In case of leave, other than leave
preparatory to retirement, the title to compensatory allowance remains intact
if it does not exceed four months. If the leave originally sanctioned is
extended but the total period docs not exceed 4 months, the compensatory
allowance will still be admissible. In case, however, the first or subsequent extension
of leave takes the period beyond 4 months, the compensatory allowance will be admissible
upto the date of expiry of the original or extended leave not exceeding 4
months or the date of orders of extension which causes (he total period of
leave to exceed 4 months whichever is earlier. The 'extra-ordinary leave' is
included in the term 'leave'. If vacation is combined with leave, the entire
period of vacation and leave should be treated as one spell of leave for the
purpose of these rules.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.11</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">Temporary
Transfer</b> means deputation or transfer to duty in another station, which is
expressed to be for a period not exceeding 4 monthsThe compensatory allowance
is admissible on a temporary transfer subject to a limit of 4 months. If the
period is extended beyond 4 months, the compensatory allowance can be drawn
upto the date of orders of extension. The joining time, if any, is added to the
period of 4 months.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b><span style="font-size: 12pt;">8.12 Grain Compensation Allowance(S.R. 6-A):</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The Grain
Compensation Allowance may be sanctioned by a competent authority upto a
maximum of Rs. 3 per month to those Government servants whose pay (including
overtime payments, fees and pension) does not </span><a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftn1" name="_ftnref1" style="mso-footnote-id: ftn1;" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif";"><span class="MsoFootnoteReference"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 8pt;">[1]</span></span></span></span></a><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">exceed Rs. 30 in
a month. A Government servant, who is stationed in a territory administered by
local Government and which pays Grain Compensatory Allowance to their
employees, may be granted Grain Compensation Allowance on the same terms and
conditions as the local Government have laid down. This allowance may be drawn
during leave, if the authority sanctioning the leave certifies that on the
expiry of leave the Government servant will be re-appointed to a post to which
the Grain Compensation Allowance is attached. It is admissible during temporary
transfer also if the above condition is satisfied and the Government servant
does not draw this allowance in the post to which he is transferred.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b><span style="font-size: 12pt;">8.13 Allowance for the expensiveness of living (S. R.
6-B):</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
An allowance granted owing to the expensiveness of living other than a Grain
Compensation Allowance or House Rent Allowance may be drawn during leave if it
was certified by the competent authority that on the expiry of leave he was
likely to return to the same post or at another station which he will be
entitled to the similar allowance and the Government servant also certifies
that he or his family continued to reside, for the period for which the
allowance is claimed, at any of the above mentioned stations. In case of
temporary transfer also, the compensatory allowance can be drawn if the above
conditions are fulfilled and the Government servant does not draw any such
allowance at the station to which he has been temporarily transferred.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.14</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A Government servant, on return from
leave, if appointed to the same post, will draw during the leave the
compensatory allowance, which he was drawing prior to his proceeding on leave.
In case he is appointed to some other station or post, but carrying the same
rate of compensatory allowance, then there will be no change and he will draw
the compensatory allowance at the same rates during the leave. But if [he other
post carries a similar allowance at a reduced or enhanced rate, the allowance at
the same rate at which he was drawing it immediately before proceeding on leave
or the rate admissible for the post to which he is expected to return,
whichever is less will be admissible. Where a post does not<br />
carry a similar allowance, no allowance will be admissible during leave.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b><span style="font-size: 12pt;">8.15 House Rent Allowance (S.R.6-C):</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The House Rent
Allowance may be drawn during the leave or temporary transfer if the likelihood
of return to the same post or to another station in which he will be entitled
to a similar allowance is duly certified. The Government servant concerned
should also certify that either he or his family continued to reside, for the
period for which the allowance is claimed, at the station from which he
proceeded on leave or was transferred or that he continued to incur the whole
or part of the expenditure on rent for which the allowance was granted. When
accepting this certificate the competent authority should satisfy itself that
the Government servant was unable or could not reasonably be expected to avoid
the expenditure and if it is not satisfied, the allowance may not be allowed
during leave. Where the Government servant certifies that he incurred a
considerable part of the expenditure, it is open to the competent authority to
allow a part of the allowance.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b><span style="font-size: 12pt;">8.16 Motor Car Allowance (S.R.6-D):</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">The Motor Car
Allowance and motor cycle allowance are admissible during leave or temporary
transfer if the following conditions are fulfilled: </span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> the substantive
pay of the Government servant for the period of claim does not exceed Rs. 1,
500.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> the likelihood
of Government servant's returning to the same post or to another post in which
the maintenance of a motor car or motor cycle is advantageous from the point of
view of efficiency, is duly certified by the competent authority; and</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> the Government
servant certifies that he continued to maintain the vehicle, incurred
expenditure on its upkeep and that it was not used by anybody else during the
period.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Note. See also para 8.22 (ii)</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.17 Horse Allowance (S.R.7)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">: The Horse
Allowance or the allowance for keeping any other animal is admissible during
leave and temporary transfer subject to the conditions in Para 8. 16 (ii) and
(iii)</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.18 Conveyance Allowance (S.R.7-A)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">: A conveyance
allowance to which the obligation of maintaining a motor vehicle or a horse or
other animal is not attached is not admissible during leave or temporary
transfer.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.19 Compensatory Allowance (S.R.7-B):</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Compensatory
Allowance, provision for which has not been made in the foregoing rules, may be
drawn during leave or temporary transfer subject to the following conditions: </span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> the likelihood
of the Government servant's appointment to the same post or any other post
carrying a similar allowance, on return from leave or temporary transfer, is
duly certified by the competent authority, and</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> the Government
servant concerned certifies that he continued to incur the whole or
considerable part of the expenditure for which it was granted, during the
period in question. The competent authority has to be satisfied about the
appropriateness of the expenditure; otherwise it can withhold the payment of
the whole or part of the allowance.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.20</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> With a view to adopting a uniform
policy and to obviate all misunderstanding the authority sanctioning the leave
or transfer should invariably embody in the original sanctioning orders, in
terms of S. Rs. 6-A to 7-B, a certificate regarding the likelihood of the
Government servant returning to the same post or station, as the case may be.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.21</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> If the above certificate is not
embodied in the original order sanctioning the leave or transfer and is given
subsequently, it will not be considered as a valid certificate acceptable to
the audit, except in cases where such an order is revised before the Government
servant actually hands over charge to proceed on leave or temporary transfer.
There is however, no objection to accept such a certificate in past tense, if
the original sanction to the leave was accorded after the event, i. e., after
the close of leave then sanctioned. What is wanted by audit is a written
assurance by the competent authority that not later than the time he formally
sanctioned the original leave; he then intended to repost the grantee to a
qualifying post. The fact that the grantee was so posted on return from leave
or temporary transfer may be logically corroborative, but not conclusive
evidence of this intention, because the sanctioning authority may have intended
otherwise when he first became aware of the fact of absence, but changed the mind
before the leave actually ended. In view of this the contention that the fact
of returning to a qualifying post dispenses with the need of a declaration of
intention is not correct and a prior certificate is essential in all such
cases.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.22</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> In partial modification of the orders
contained in S. R. 5 to S. R. 7-B, the admissibility of the various
compensatory allowances during leave would be as under: </span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i)
House Rent Allowance.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
House Rent Allowance would be admissible during the entire period of leave including
leave preparatory to retirement.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O. M. No. F. 12(3)
R-13/77 D No. 156 dated 9-3-I977].</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)Residence-cum-Office-Conveyance
Allowance</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">:Residence
OfficeConveyance Allowance and Motor Cycle Car Maintenance Allowance sanctioned
to Government servant in terms of the Scheme of Revised National Pay Scales and
Fringe Benefits and posted at Islamabad, Karachi, Lahore, Peshawar, Multan,
Quetta, Rawalpindi, Faisalabad and Hyderabad (including Kotri), is not
admissible during the period of leave in accordance with the Finance Division
O. M. No. F. 3(3)-Imp. 1/77, dated 3rd July, 1977.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii)
Local Compensatory Allowance:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Would be admissible during the period
of leave including L. P. R.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O. M. No. F. 4(4) R
13/780 dated I2-10-I978].</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iv)
Senior Post Allowance</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
Senior Post Allowance would be treated as part of pay for the purpose of drawal
of leave salary during the period of leave including leave preparatory to
retirement.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O. M. No. F 2(11) Imp
1/77 dated 3-7-I977].</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(v)
Entertainment Allowance.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Entertainment Allowance may be drawn during the
period of leave on average pay, other than leave preparatory to retirement,
upto a maximum of four months, if</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> the
authority sanctioning the leave certifies that the officer is likely on the
expiry of the leave, to be posted to the same B. P. S. post from which he
proceeds on leave or to a similar post to which entertainment allowance is
attached.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(Finance Division O. M. No. F 3(3)/lmp.
1/77 dated 2-10-1977]</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Entertainment
Allowance during leave will be at the same rate, as on duty, regardless of the
amount of leave salary.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O. M No F. 9(4) R
13/78 dated 24-9-78].</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.23 Drawal of Compensatory Allowance during Joining
Time (S. R. 7-C):</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">If
a Government servant is on joining time under F. R. 105 (a) and was in receipt
of tentage in his old post and will also be entitled in the new post, then he
can draw it during the joining time at the lower of the two rates. An allowance
sanctioned for the expensiveness of living can also be drawn during the joining
time in a similar way.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">FEES:</span></b><b><span style="font-size: 12pt; font-weight: normal;"></span></b></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b><span style="font-size: 12pt;">8.24 (S. Rs. 9 to 12):</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Subject to any
orders issued to the contrary by the President, the fees received by the
medical officers in civil employ for services other than professional attendance
may be retained by them in full and no portion thereof is required to be
credited to the Government. The medical officer can receive fees for services
other than professional attendance at the rates fixed by the Government from
time to time.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.25</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The medical officers should not
undertake any work involving the acceptance of fees from a private person or
body without a general or special sanction of the competent authority. In cases
where the fees are divisible between a medical officer and Government the total
amount should first be paid in a Government treasury and the share of the
medical officer may be drawn through a refund bill. The medical officer
concerned should keep a complete record of the work done and the fees received.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.26 </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Where private bacteriological,
pathological and analytical work is carried out in Government laboratories and
Chemical Examiners Department,40% of the fees is credited to the Government and
60% is allowed to the Director of Laboratory or the Chemical Examiner, as the
case may be, for dividing it with his assistants, and subordinates, in a just
and equitable manner. In case of those Government servants however who had been
holding posts in the Laboratories or Chemical Examiners Department on or after 28th September, 1934, the
share of the Government, would be 25%. They are not entitled to any share in
the saleproceeds of the vaccines used for prophylactic purposes such as T. A.
B., Cholera, Influenza and Plague vaccines.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.27</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The rates of fees prescribed for the
medical officers are the maximum rates. They are free to reduce the rates or
remit them totally, if they are entitled to keep the whole amount of fees.
Where the fee is divisible between theGovernment and the medical officer, the
latter can charge a lower rate of fee if heconsiders it necessary in view of
the pecuniary circumstances of the patient or due to other reasons provided the
approval of the Local Government is obtained in this behalf. In that event the
share of the Government will be calculated on the basisof the actual amount of
the fee realised instead of the scheduled rate.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.28</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> No work for a State or a private
or public body can be undertaken or fee accepted therefor by a Government
servant without the sanction of the competent authority. Except where the Government
servant concerned is on leave, the competent authority should certify that the
work can be undertaken withoutdetriment to his official duties and
responsibilities.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.29</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> When the amount of fee paid to
a Government servant is in excess of Rs. 50 non-recurring and if recurring
Rs. 50 a year, one third of its should be315 credited to the general revenues.
If due to credit of one-third of fee to the general revenues, a Government
servant is left with an amount of less than Rs. 50 if non-recurring, or Rs. 50
a year, if recurring then he should not be paid less than Rs. 50 in each case.
Non-recurring and recurring fees should be dealt with separately and not added
for purposes of crediting one-third to the generalrevenues.In the case of
former, the limit of Rs. 50 should be applied in eachindividual case and in the
latter case the limit should be applied with reference to the total recurring
fees for the financial year.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.30</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The fees received by the
Government servants for giving expert evidence on technical matters before a
court of law will be governed by the above provisions of rules.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.31</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> This rule, however, does not apply to
fees received by the Government servants from a university or other examining
body in return for their service as examiners and from a board of secondary
education for services rendered as reviewers of books. This also does not apply
to fees received by Government servants for participation in a radio broadcast
or television programme or contribution of any article or writing of any lecture
to any news<br />
papers or periodical if such broadcast or television programme or contribution
or letter is of a purely literary, scientific or artistic character.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(Finance Division O. M. No. F. 10(4) R1/77,
dated 15-8-I977].</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">TRAVELLING ALLOWANCE</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></b></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">NATURE OF
JOURNEYS:</span></b></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.32</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A Government servant may be required to
perform a journey on: </span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(a)
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> tour,</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b)
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> transfer,
and</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(c)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> for other
purpose mentioned in Section X and Section XII to Section XX of Division VI of
the Compilation of Fundamental Rules and Supplementary Rules.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.33</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 'Tour' means absence on duty from the
headquarters of a Government servant either within or, with proper sanction,
beyond his sphere of duty. (S.R.61)</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.34 (i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 'Transfer' means the movement of a
Government servant from one headquarters station in which he is employed to
another such station, either</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> to take up the
duties of the new post, or </span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> in consequence
of change of his Headquarters.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A transfer at
one's own request is not treated as a transfer for the public convenience and for
drawl of T. A. under S. R. 114.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">CATEGORIES OF
CIVIL SERVANTS FOR PURPOSES OF MILEAGE ALLOWANCE (S. R. 17 TO 20):</span></b></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.35</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> There are four Categoriesof Government
Servants for purposes of mileage allowance (as defined in Para
8.42) is as under: </span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The First
Category includes Civil Servants in B-17 and above, all others in receipt of pay
exceeding Rs. 5330 per month.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The Second
Category includes all Civil Servants in receipt of pay exceeding Rs. 1725 but
not exceeding Rs. 5330 per month.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(c)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">The Third Category
includes all other Civil Servants excluding those inB l & 2</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(d)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The Fourth
Category includes Civil Servants in B-l & 2.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O. M. No. F. 4(10)-R.
9/87, dated 18-8-1987]</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.36</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The term 'pay' occurring in the
foregoing rules includes all emoluments drawn under F. R. 9(21) (a) (i), (ii)
& (iii).</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.37</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> When a Government servant holds a
substantive post and is appointed to officiate in another post, the officiating
appointment will be taken into account for purposes of rates of travelling
allowance admissible to him. If a Government servant does not hold any
substantive post his classification for purposes of travelling allowance should
be regulated with reference to the pay drawn by him.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.38</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The travelling allowance of an officer
who is promoted or reverted with retrospective effect should not be revised for
the intervening period, unless actual change of duties is involved. Normally a
bill is audited with reference to the facts known at the time of the
presentation of the claim, but if a bill is not presented before the promotion
or reversion is actually notified, there will be no objection to the Audit to
recognize the retrospective effect of thenotification.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.39</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A competent authority may place a
Government servant or a class of Government servants in a grade higher or lower
than that stipulated above, reasons for which should be duly recorded. In
exercise of these powers certain officers have specially been classed as
Category I and Category II officers vide Appendix 15 of F. Rs. Vol. II. All female
Government servants, who are Category III
officer for the purpose of travelling allowance are treated as Category
II officers for all authorised journeys on duty.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.40</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A Government servant in transit from
one post to another ranks in Category for the purposes of travelling allowance,
to which the lower of the two posts would entitle him.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.41</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The travelling allowance of re-employed
pensioners is regulated as follows:</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> In the
case of officers whose pension is held in abeyance, the T. A. admissible will
be determined with reference to pay drawn by them if it does not exceed the
maximum pay of the post; otherwise it will be determined with reference to the
maximum pay of the post.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> In the case of
officers who are allowed to draw the whole or a part of their pension in
addition to pay. the T. A. admissible will be determined with reference to pay
plus pension subject to the condition that only such portion of the pension
will be taken into account for this purpose as together with the pay, does not
exceed the maximum pay of the post.For the purpose of these orders 'pension'
means the gross pension originally sanctioned, i.e. the amount sanctioned
before commutation or surrender of l/4th pension in lieu of gratuity under the
Pension-cum-Gratuity Scheme promulgated in the Ministry of Finance O. M. No.
(4) F. 12(2) RI/53 dated 4th
March, 1954 and O. M. No. F. I (46) RI (2)/57 dated 27th December, 1957. </span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.42</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The classification of those persons who
are not whole time Government servants is determined by the competent authority
on individual merits.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b><span style="font-size: 12pt;">8.43 Mileage Allowance (S. Rs.
29 to 48-D):</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">The mileage
allowance is an allowance calculated on the distance travelled which is to meet
the cost of a particular journey. The journey between two places should be performed
by the shortest of the two or more practicable routes or by the cheapest of
such route, if it is equally short. When there are alternate railway routes and
the differences between them in terms of cost and time is not great travelling
allowance may be allowed by the route actually used. The shortest route is that
by which a traveller can arrive at his destination most speedily by the
ordinary modes of travelling. If a Government servant has travelled by a route
which is cheaper, but not the shortest, he may be allowed mileage allowance for
the route actually used. </span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.44</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> In cases where journey is actually
performed by a route which is not the shortest or cheapest, due to special
reasons a competent authority may permit mileage allowance by that route after
duly recording the reasons therefor. When road mileage is claimed between two
points connected by railway, it is open to a competent authority either to
allow full road mileage or limit it to what would have been admissible had the
Government servant travelled by accommodation to which a Government servant is
entitled and he had to travel by road. In such a case a competent authority may
allow to draw the road mileage subject to the condition that it does not exceed
the railway fare to which he would have been entitled, had there been available
the class of accommodation in which he was entitled to travel.(S.R.31)</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.45</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Where a Government servant claims
road mileage for journey performed by road in his personal car, between places
connected by railway the controlling officer may, at his discretion, accept the
claim if he is satisfied that the journey by road had to be performed in the
public interest.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Para 8
of the Finance Division O. M No F. 2(1) Rev. 1/72, dated 20-12-1972].</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.46</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Mileage allowance is admissible from
the residence of the Government servant to the railway station or the airport
or the sea/river port, as the case may be, at his headquarters and from the
railway station or the airport or the sea river port to the place of his
temporary residence at the out-station. </span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Para 7
of the Finance Division O. M No F. 2(1) Rev. 1/72, dated 20-12-1972]</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">JOURNEY BY
RAILWAY:</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 10pt;"></span></b></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.47</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Civil servants when travelling on
tour or transfer by the Pakistan Railways, are entitled to rail accommodation
according to the scales indicated below: </span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(a)
Category-I</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
Civil servants in BPS-17 and above and all those in receipt of pay exceeding
Rs. 2840/-p.m. Accommodation of the highest class by whatever name be it<br />
called.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b)
Category-II</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
Civil servants drawing pay exceeding Rs. 910/- p.m. but not exceeding Rs. 2840/-p.m.-First
class (sleeper) accommodation. If travelling on a line which does not provide
1st class (sleeper), the next lower class.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(c)
Category-III</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> All Civil
servants excluding those in BPS-1 and BPS-2.First class (Sitter) accommodation.
If travelling on a line which provides no 1st Class (Sitter) accommodation, the
next lower class.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(d)
Category-IV</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
Civil servants in BPS-l and BPS-2. Lowest class by whatever name be it
called.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Ministry of Finance O.M No 4(11)-R-9/87
D.18-8-1987] and No F.2 (23) R/83/84 dated 6-5-1984.]</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.48</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> For special reasons to be recorded, a
Government servant or a class of Government servants may be declared by
competent authority to be entitled to accommodation of a higher class than that
normally admissible to him. (S. R. 35). Journey by Sea or by River Steamer:</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.49</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The Government servants are entitled to
the following classes of accommodation for journeys by sea or by river steamer
within the Pakistan
waters: -</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">A Government servant of first Category</b>:
Highest Class. </span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">A Government servant of Second Category:</b>
If there are two classes only on the steamer, to the higher class and if there
are more than two classes to middle or second class.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(c)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">A Government servant of third Category:</b>
If there are two classes lower classes-lower class.If there are three classes-middle
or second class. If there are four classes- third class.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(d)
A Government servant of fourth Category:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Lowest Class. (S. R.40) </span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.50</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Where the steamer company has two
rates of fares, one inclusive of diet and other exclusive of diet, the word
'fare' as above would mean fare exclusive of diet. If the company allows some
rebate for not partaking food, the fare would be calculated by deducting rebate
therefrom. (S.R.41)</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.51</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> In cases where the classes of
accommodation on a steamer do not conform to the classification given above,
the matter should be referred to the competent authority for a decision.
(S.R.42) </span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.52 </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">If a Government servant is offered
suitable accommodation on a Government vessel, he is entitled to one daily
allowance instead of a mileage allowance. The Government servant is not
permitted to decline this offer and draw mileage allowance. (S.R.44) <br />
<br />
<b>JOURNEY BY ROAD:</b></span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.53</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The travelling by road includes
travelling by sea of river in a steam launch or in any vessel other than a
steamer and travelling by canal.The following are the rates of road mileage.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 0px; margin-right: 0px; text-align: left; width: 600px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 203.4pt;" valign="top" width="271"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b><span style="font-size: 12pt;">MODE OF TRAVEL </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 246.6pt;" valign="top" width="329"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b><span style="font-size: 12pt;">RATE</span></b><b><span style="font-size: 12pt;"> PER
KILOMETRE</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 203.4pt;" valign="top" width="271"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i) Personal car or by engaging
a full taxi.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 246.6pt;" valign="top" width="329"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Rs. 2.00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 203.4pt;" valign="top" width="271"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b) Motor Cycle or
Scooter.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 246.6pt;" valign="top" width="329"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Rs. 0.65</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 203.4pt;" valign="top" width="271"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(c) Bicycle, animal back or
foot.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 246.6pt;" valign="top" width="329"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Rs. 0.50</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 203.4pt;" valign="top" width="271"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(d) Public transport plying for
hire on single scat basis:</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 246.6pt;" valign="top" width="329"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i) For Govt. servants in BPS 7 and
above Rs.0.32</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii) For Govt, servants BPS-6
and below Rs.0.20</span></div>
</td>
</tr>
</tbody></table>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">[Finance Division O. M No F 4 (3) Reg.
(9)/8 dated 1-7-1987].</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.54</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Government servants are allowed to use
the mode of transport as below:</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 0px; margin-right: 0px; text-align: left; width: 600px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 207.0pt;" valign="top" width="276"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">MODE
OF TRANSPORT</span></b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 243.0pt;" valign="top" width="324"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">GRADE
OF GOVT. SERVANT.</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 207.0pt;" valign="top" width="276"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Personal car and hiring of a
full taxi</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 243.0pt;" valign="top" width="324"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
Category I
officers in the case of others, taxi may be engaged if the urgency of the
situation so demands with the approval of the controlling officer<span style="color: black;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 207.0pt;" valign="top" width="276"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
Personal motor
cycle /scooter.<span style="color: black;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 243.0pt;" valign="top" width="324"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
Category I &
II.<span style="color: black;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 207.0pt;" valign="top" width="276"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
Bicycle, Public
transport plying for hire on single seat basis.<span style="color: black;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 243.0pt;" valign="top" width="324"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
All government
servants.<span style="color: black;"></span></div>
</td>
</tr>
</tbody></table>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O.M.No.F.2 (1)
Imp.1/77 dated 29-4-1977
read with O. M. No. 2(49)-Reg. 9/78 dated 20-9-1978].</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.55</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> These rates, except in the case of Para 52 (e) will be admissible from the residence at
headquarters to the residence at the temporary place of duty of the Government
servant. The term '"Personal Car" means a car registered in the name
of the Government servant or in the name of any member of his family as defined
in S. R. 2(8) for purposes of T. A. Rules.(S.R. 45 read with Para. 4 of the
Ministry of Finance O. M. dated 20-12-1992)</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.56 </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Under special circumstances a competent
authority may, for reasons to be recorded, allow mileage at higher rates than
those fixed above. (S.R.47)</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.57</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> In calculating road mileage fractions
of a Kilometre should be omitted from the total of a bill for any one journey,
but not from the various items which make up the bill. (S. R. 48)</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">JOURNEY
BY AIR:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.58</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The travel by air means journeys
performed in the machines of public air transport companies regularly plying
for hire. It does not include journeys performed by private aeroplanes nor air
taxies. (S.R.48-A)</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.59</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> All first Category Governmnet servants
are entitled to travel by air by tourist class.A competent authority may
authorise other Government servants also to travel by air, if the journey is urgent
and in interest of public service. The President may grant general permission
to any Government servant or class of Government servants to travel by air as a
matter of routine.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.60</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Those who are not authorised to travel
by air, if they perform an air journey on tour, are entitled to travelling
allowance as if they had travelled by rail, road or steamer subject to the
condition that travelling allowance should not exceed that which would have
been admissible, if they had been authorised to travel by air. (S. R. 48-D).</span></div>
<div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<b><span style="color: black;">DAILY ALLOWANCE:</span></b><span style="color: black;"> </span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.61</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The Daily Allowance is a uniform
allowance for each day of absence from headquarters and is intended to cover
the ordinary daily charges incurred by a Government servant in consequence of
such absence. The daily allowance may be drawn by a government servant whose
duties required that he should travel and may be drawn while on tour and also
on transfer, as admissible under the rules. (S.R.49)</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.62</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The rates of daily allowance (w. e. f. 28th September, 1994) are
as follows:-</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 0px; margin-right: 0px; text-align: left; width: 600px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.5in;" valign="top" width="240"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b><span style="font-size: 12pt;">PAY LIMITS.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.0pt;" valign="top" width="180"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b><span style="font-size: 12pt;">SPECIAL RATES Rs.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.0pt;" valign="top" width="180"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b><span style="font-size: 12pt;">ORDINARY RATES Rs.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.5in;" valign="top" width="240"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i) Rs.5000 and above p.m.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.0pt;" valign="top" width="180"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">150</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.0pt;" valign="top" width="180"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">130</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.5in;" valign="top" width="240"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii) Rs.4000 to Rs.4999 p.m.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.0pt;" valign="top" width="180"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">130</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.0pt;" valign="top" width="180"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">110</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.5in;" valign="top" width="240"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii) Rs.2700 to Rs.3999 p.m.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.0pt;" valign="top" width="180"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">110</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.0pt;" valign="top" width="180"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">95</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.5in;" valign="top" width="240"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iv) Rs.1300 to Rs.2699 p.m.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.0pt;" valign="top" width="180"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">70</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.0pt;" valign="top" width="180"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">60</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.5in;" valign="top" width="240"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(v) Rs.700 to Rs.1299 p.m.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.0pt;" valign="top" width="180"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">60</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.0pt;" valign="top" width="180"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">50</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.5in;" valign="top" width="240"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(vi) Upto Rs.699 p.m.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.0pt;" valign="top" width="180"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">40</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.0pt;" valign="top" width="180"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">30</span></div>
</td>
</tr>
</tbody></table>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Amended vide Finance Division O. M. No
F. 4(5)-Reg.(9)/87 dated 1-7-1987].</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.63 (i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A Government servant who has, of
necessity, to stay in a hotel may, in addition to the above daily allowance be
allowed reimbursement of actual single room rent including taxes, duties and
service charges subject to the production of hotel receipts/Vouchers, up to the
following maximum per day: </span></div>
<div style="margin: 6pt 0in 6pt 0.5in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Localities where
special Daily Allowance rate is admissible:</span></b></div>
<div style="margin: 6pt 0in 6pt 0.5in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Three times the amount of Special Daily
Allowance.</span></div>
<div style="margin: 6pt 0in 6pt 0.5in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Localities where Ordinary Daily Allowance rate
is admissible:</span></b></div>
<div style="margin: 6pt 0in 6pt 0.5in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> One
and a half times the amount of ordinary Daily Allowance</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O. M. No. 2(1) Imp.
1/77 dated 29-4-1977].</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> In case of
non-availability of a single room, the touring civil servant may be allowed to
book a double room for his exclusive use. The reimbursement is to be restricted
to his normal entitlement only.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Two officials
while on tour at the same station may be allowed to book a double suit in a
hotel and share it. In such a case either of them have jointly to certify that
separate single accommodation was not available to them and that each one of
them is claiming not more than one-half of the room rent restricted to each
individual entitlement; this certificate shall be appended to the T. A. bill of
both officials.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iv)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A Government
servant who stays in a Government Hostel, Inspection Bungalow, lodge or
residential Club will, in addition to the daily allowance, be allowed reimbursement
of actual charge for stay in single room/suit on production of receipts/vouchers
subject to the condition that such charges do not exceed the amount of daily
allowance admissible at the station.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.64</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Special rate of daily
allowance shall be admissible at Hyderabad, Islamabad, Karachi, Lahore, Faisalabad, Multan, Peshawar, Quetta, Rawalpindi
and Northern Areas </span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O. M. No. F 2 (15)-R-9/74
dated 24-4-1975].</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.65 (a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Daily Allowance, for each calendar day,
will be admissible for the period of absence on duty from headquarters
(including the time spent in transit). Not more than one daily allowance will
be admissible on any calendar day. A fraction of a calendar day will be
reckoned as a calendar day for this purpose.</span></div>
<div style="margin: 6pt 0.25in 6pt 0.5in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Note:"Calendar day" in
sub-para (a) above means a day beginning on one midnight
and ending on the next midnight.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> In the
case of departure from headquarters, the rate of daily allowance during transit
will be the same as admissible at the station of immediate destination. In the
case of return to headquarters the rafe will be the one admissible at the last
station of temporary duty before return to headquarters.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(c)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The
period of absence from headquarters will commence from the time of departure of
the Government servant from his office or residence, as the case may be, till
the time of his return to his office or residence, as the case may be. The
competent authority authorizing the tour will decide whether the Government
servant should proceed on temporary duty from his office or residence.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(d)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The
period of forced delays in transit will be treated as part of the total transit
period.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.66</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Daily Allowance may not be drawn for
day on which a Government servant does not reach a point outside a radius of
ten miles from his headquarters or return to his headquarters from a similar
point.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O. M. No. F. 2 (1) Rev.
1/72 dated the 17-10-1973].</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;"> </span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.67</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Mileage allowance shall be admissible
from the residence of the Government servant to the railway station or the
airport or the sea/river-port as the case may be. at his headquarters and from
the railway station or the airport of the sea/river-port, to the place of his
temporary residence at the outstation.</span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;"></span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;"> </span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.68</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Where a Government servant claims road
mileage for journey performed by road in his personal car, between places
connected by rail, the controlling officer may at his discretion, accept the
claim if he is satisfied that journey by road had to be performed in the public
interest.</span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;"></span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;"> </span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.69</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Except as specified in Para 8.71, daily allowance at full rate will be admissible
for the entire period of continuous halt on temporary duty.</span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;"></span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;"> </span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.70</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> In case of temporary duty at a
hill station exceeding thirty days. Heads of Departments have full powers to
sanction daily allowance for the entire period of continuous halt of a Government
servant.</span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;"></span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;"> </span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.71</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Daily Allowance is admissible on
Sundays and public holidays falling during the period of a Government servant's
temporary duty at an outstation but not when he is on casual leave.</span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;"></span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;"> </span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.72</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A Government servant who takes casual
leave immediately on the conclusion of temporary duty will draw daily allowance
for the day of departure from the outstation to which he would have been
entitled had he not proceeded on casual leave.</span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;"></span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;"> </span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.73</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Percentage increase in the rates of
mileage allowance in localities shown in Appendix 18-A to the compilation of F.
Rs. and S. Rs. Vol. II is calculated on the mileage allowance as indicated in Para 8. 53 respectively, which are as follows:</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 0px; margin-right: 0px; text-align: left; width: 600px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b><span style="color: black;">PROVINCE</span></b><span style="color: black;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 3.0in;" valign="top" width="288"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">NAME
OF LOCALITY.</span></b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 156.6pt;" valign="top" width="209"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b><span style="color: black;">INCREASE IN THE RATE
OF ROAD MILEAGE</span></b><span style="color: black;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Sindh </span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 3.0in;" valign="top" width="288"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Desert
Talukas of Tharparker District.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 156.6pt;" valign="top" width="209"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">50 percent.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Punjab </span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 3.0in;" valign="top" width="288"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Bhangi Khel Ilaqa in Mianwali
District.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Murree and Kahuta Tehsil in Rawalpindi
District</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Places beyond the external boundry of
the</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dera GhaziKhan District.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 156.6pt;" valign="top" width="209"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 33-1/3 percent</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">33-1/3 percent</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">33-1/3 percent</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> N. W. F. P.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 3.0in;" valign="top" width="288"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Mansehra (except the Kagan Valley, i.
e., the track beyond Balakot upto Gitti Das and Abbottabad Tehsils in the
Hazara District and transborder tracts, i. e., places beyond the external
boundaries of the Districts of Hazara, Peshawar, Mardan, Kohat, Dera Ismail
Khan and Bannu except Chitral and the portion of the road from<br />
Peshawar to Kohat which lies in the Tribal territory.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">Chitral and the Kaghan Valley
in the Mansehra Tehsil of the Hazara District, i.e., the track beyond Balakot
up to Gitti Das.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 156.6pt;" valign="top" width="209"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">25 per cent</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">33-1/3 percent</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">Baluchistan</span><span style="color: black;"></span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 3.0in;" valign="top" width="288"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">The whole of Baluchistan
except Nasirabad Sub-Division, Sibi District</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 156.6pt;" valign="top" width="209"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
Kashmir<span style="color: black;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 3.0in;" valign="top" width="288"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">The whole of Jammu and Kashmir State</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 156.6pt;" valign="top" width="209"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">33-1/3 per cent in the case of
journeys which can be performed by motor transport</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">100 per cent in the case of journeys
which can not be performed by motor transport<br />
subject to a minimum of Re. 1 per mile in the case of officers of Grade-I </span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.4pt;" valign="top" width="103"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Gilgit&Baltastan</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 3.0in;" valign="top" width="288"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 156.6pt;" valign="top" width="209"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Do.</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<span style="font-size: 10pt;">[Finance Division O. M No F. 2(5)-Rev. 1/73, dated 10-7-1973 and even number,
dated 19-10-1973].</span></div>
<div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<span style="font-size: 10pt;"> </span><b style="mso-bidi-font-weight: normal;">8.74</b> When Government Officers are
permitted at their own request to attend meetings, conferences or congresses
held in Pakistan and any public interest is likely to be served by their
attendance, they may be allowed a single railway fare of the class of
accommodation to which they are entitled for the Journey both ways without any
road mileage or daily allowance for halts. But if an officer is sent to attend
the meeting officially, he is entitled to travelling allowance as admissible
under the normal rules. (S.R.54)</div>
<div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;">8.75
</b>A Government servant on tour on official duty is not entitled to recover
from Government the cost of transporting his family or his personal luggage,
conveyance, tents and camp equipage. (S.R.55)</div>
<div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;">8.76</b>
In cases of localities, where travelling is unusually expensive, a competent authority
may by general or special order, increase the rate of mileage allowance or
daily allowance either in a definite ratio or in any other suitable manner. It
is in pursuance of these orders that Hyderabad, Islamabad, Karachi, Lahore, Rawalpindi, Faisalabad, Multan, Quetta and Peshawar,
Northern Areas, *(Bahawalpur, Sargodha. Sialkot, Sukkur and
Gujranwala| have been declared as expensive localities and higher rates of
daily allowance have been fixed therefor. Similarly provision has been made in
Appendix 18-A. The special rates of daily allowance are, however, not
applicable to Government servants touring in and<br />
about those cities under circumstances entitling them only to daily allowance,
if<br />
their headquarters are situated within the municipal limits of the respective
cities.<br />
(S. R. 56)</div>
<div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;">8.77</b> When
a Government servant of a Category lower than first Category is required by the
order of a superior authority to travel by special means of conveyance the cost
of which exceeds the normal travelling allowance admissible to him. he may draw
the actual cost of travelling in lieu of the daily allowance and mileage
allowance. The bill for the actual cost should be duly supported by a
certificate signed by the superior authority and countersigned by the
controlling officer stating that the use of special means of conveyance was
actually necessary and specify the circumstances which rendered it necessary.
(S. R. 57)<span style="color: black; font-size: 10pt;"></span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">JOURNEY
ON TOUR:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">8.78</b> The headquarters and limits of the
sphere of duty of a Government servant are fixed by a competent authority. (S. Rs. 59 & 60)</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">8.79</b> It is for a competent authority to
decide whether an absence from headquarters is on duty or not. It can also
impose restriction upon the frequency and duration of Journeys to be made on
tour by any Government servant (S.R.63)</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">8.80 </b>If the pay of a particular
Government servant has been so fixed as to compensate him for the cost of all
journeys, other than journeys by rail or steamer, within his own sphere of
duties, he is not entitled to draw any travelling allowance for such journeys,
other than journeys by railway and steamer. In case he has to undertake a
journey on duty beyond his sphere of duty, he may draw travelling allowance as
admissible under the rules including such part of it as is within his sphere of
duty. (S.R.64)</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">8.81</b> A Government servant, not in
receipt of a permanent travelling allowance, draws travelling allowance for
journeys on tour in the shape of daily allowance. The daily allowance is drawn
for absence from headquarters on duty. The absence begins when a Government
servant actually leaves his headquarters and ends when he actually returns to
the place where his headquarters are situated irrespective of the fact whether
he halts there or not.(S. Rs. 68 & 70)</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">8.82</b> If an officer of the Vacation
Department proceeds on tour and then avails of vacation without returning to
his headquarters, he is entitled to the travelling allowance for the outward
journey only. (S.R.70)</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">8.83</b> Daily Allowance may be drawn for
any day on which a Government servant reaches a point outside a radius of ten
miles from his headquarters or returns to his headquarters from a similar
point. Daily Allowance may be drawn during a halt on tour or on a holiday
occurring during a tour. (S.Rs. 71 & 72 read with Paras 6, 9, 10 & 11
of the Ministry of Finance O. M. dated 20th December, 1972)</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">8.84</b> If a competent authority is
satisfied that daily allowance is not sufficient to cover the travelling
expenses of a Government servant, it can permit him and for that matter any
class of Government servants to draw mileage allowance instead of daily
allowance for the whole period of absence from headquarters under any
conditions it may deem fit to impose. (S.R.75)</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">8.85 </b>Normally a Government servant may
exchange his daily allowance for mileage allowance for any day on which he
travels by railway, or steamer or both or travels more than 20 miles by road.
In cafe a continuous journey extends over more than one day, the exchange
should be made for all such days and not only for a part of them. The short
journeys within a radius of ten miles from headquarters should not be added to
other journeys when calculating the distance covered by road. [S.R.76 (a)]</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">8.86 </b>When a journey by road is combined
with journey by railway or steamer or both mileage allowances may be drawn for
journey by road, but this allowance will be restricted to the daily allowance
admissible to him, unless the road journey exceeds 20 miles. At the place of
halt at outstations a Government servant is not entitled to draw any daily or
mileage allowance for journeys within a radius of 10 miles, as his daily
allowance is intended to cover such expenses. If, however, he goes beyond a
radius of 10 miles, then he can draw a daily allowance or mileage allowance if
the road journey exceeds 20 miles. [S. R. 76 (b)]</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">8.87</b> The Government servants of the
Survey of Pakistan and Geological Survey of Pakistan cannot exchange daily
allowance for mileage allowance for a journey in the field. But if they have to
travel on special duty or by a public or hired conveyance, daily allowance can
be exchanged for mileage allowance. If actual travelling expenses for a journey
to and from the field or any other journey where camp equipment is carried
exceed the mileage allowance, such actual travelling allowance may be paid to
them in lieu of the daily allowance. The exchange should be made for the whole
journey and not for a part of it. Whenever for such part of month as he spends
in the field, the actual cost of camp equipment and baggage exceeds half the
amount of daily allowance admissible for the month, he may retain half his
daily allowance and exchange the other half for the actual cost. The bill for
the actual cost should be prepared in detail and countersigned by the
sanctioning authority. (S. Rs. 87 & 88)</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">8.88</b> In case of an officer of the
Geological Survey of Pakistan, in addition to the concessions in the preceding
paragraph a competent authority may permit him, on public grounds, at the
beginning or end of the field season, to send a portion of domestic servants,
baggage and camp equipment by the direct route to and from the field, when he
himself travels by another route in order to undertake an economic or
engineering enquiry. He can recover the actual cost of transporting such
servants, baggage and camp equipment in addition to the travelling allowance
admissible to him [S. R. 88 (b)].</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">8.89</b> Where travelling allowance is not
admissible under the rules, a competent authority may, by general or special
orders, allow a Government servant the actual cost of hiring a conveyance. It
also covers the cases in which it is equitable to allow Government servants to
draw the actual cost of conveyance where the circumstances are not actually
covered by any other rule. It also applies to Government servants on transfer
from one office to another in the same station, when they have to change the
residence also.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">8.90</b> When a B-l to B-15 Government
servant is dispatched on duty to a place at some distance from his office or is
called for duty outside normal working hours, by a special order of an officer
the expenditure incurred may be paid to him and charged to the contingencies.
While claiming this amount the Head of the office should certify that the
expenditure was actually incurred, was unavoidable and is within the schedule
scale of charges for the conveyance used. It should also be certified that the
Government servant is not entitled to travelling allowance for the journey, was
not granted any compensatory leave and will not otherwise receive any special
remuneration for the performance of duty, which necessitated the journey. (S.R.89)</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">GRANT OF
CONVEYANCE CHARGES AND DAILY
ALLOWANCE TO CIVIL SERVANTS WHO PERFORM SHORT VISITS ON OFFICIAL DUTY BETWEEN ISLAMABAD AND
RAWALPINDI:</span></b></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 8.91(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Civil servants
in BPS 1 to 15 shall be allowed bus fare or wagon fare, as utilised taxi hire
shall be allowed in emergent and exceptional cases at the instance of an
officer not below the rank of a Deputy Secretary in writing.The officers in
B-16 and above are allowed the conveyance charges at the following rates, when
they travel by taxi or in their own
transport:--</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 0px; margin-right: 0px; text-align: left; width: 612px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.45in;" valign="top" width="139"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b><span style="font-size: 12pt;">From</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 192.6pt;" valign="top" width="257"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b><span style="color: black;">To</span></b><span style="color: black;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 81.0pt;" valign="top" width="108"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -2.7pt; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b><span style="font-size: 12pt;">For one Way journey (Rs)</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 81.0pt;" valign="top" width="108"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt;">
<b><span style="color: black;">For
return Journey (Rs)</span></b><span style="color: black;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.45in;" valign="top" width="139"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
Secretariat Blocks
Islamabad</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
---do----</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
---do----</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
---do----</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
---do----</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
---do----</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
---do----</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 192.6pt;" valign="top" width="257"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
Offices located in
Saddar Rawalpindi</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">Supreme Court of Pakistan</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">Secretariat III/Jail
Rawalpindi.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">Secretariat IV/P.M Secretariat Rwp.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">Ayub Hall</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">Central</span><span style="color: black;"> Government Hospital</span><span style="color: black;">.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Islamabad</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Airport</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 81.0pt;" valign="top" width="108"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">32.00</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">35.00</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">32.00</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">32.00</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">33.00</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">26.00</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">32.00</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 81.0pt;" valign="top" width="108"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">64.00</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">70.00</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">64.00</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">64.00</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">66.00</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">52.00</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">64.00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.45in;" valign="top" width="139"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">CDA</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Office</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Blocks, Islamabad.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">---do----</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">---do----</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">---do----</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">---do----</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 192.6pt;" valign="top" width="257"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Offices located in Saddar
Rawalpindi</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">Supreme Court of Pakistan</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: black;">Ayub Hall</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Secretariat III/Jail Rawalpindi.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Islamabad</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Airport</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 81.0pt;" valign="top" width="108"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">26.00</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">29.00</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">27.00</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">27.00</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">26.00</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 81.0pt;" valign="top" width="108"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">52.00</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">58.00</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">54.00</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">54.00</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">52.00</span></div>
</td>
</tr>
</tbody></table>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O.M No F. 4(12) Reg.
(9)/87-950/88 dt. 11-8-1988.]</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Where the
Government transport is provided nothing is admissible in any case.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Daily Allowance
is admissible to a Civil servant; whose absence from headquarters exceeds eight
consecutive hours on a day.Such period of absence is calculated from time of
departure from HQs or residence as the case may be.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">*Provided that
no DA shall be admissible to those who are detached from duty in their parent
office/Department/Division located in Islamabad/Rawalpindi and have to work in
another office/Department/Division at Rawalpindi/Islamabad, respectively, under
specific orders of the controlling officer.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">*[Finance Division O.M No F 2(2) R-9/76,
dated 5-11-1979]</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iv)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> for the purpose
of (iii) above the concept of radius of 10 miles has been done away with.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (v)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Single-room rent in a hotel is not admissible
in the above cases.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O. M. No. F. 2(2) R.
9/76-D/138/77, dated 29-3-I977 read with their U.O. No D-690-R/77, dated 12-11-1977.]</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">GRANT
OF CONVEYANCE /DAILY ALLOWANCE TO CIVIL SERVANTS PERFORMING JOURNEYS</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b>ON
OFFICIAL DUTY BETWEEN KARACHI/ LAHORE AND
SUBURBS:</b></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.92 </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">The Civil servants posted in Karachi/Lahore,
who perform short visits from the station of their posting to the suburbs and
vice versa, on official duty are allowed conveyance/daily allowance as under:-</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Civil servants
of B-l to 15 are allowed bus or wagon fare as actually utilized. With the written
permission of an officer, not below the rank of Deputy Secretary, Taxi hire may
be allowed in emergent and exceptional cases. Officers of BPS 16 and above are
allowed conveyance Charges @ *Rs. 2.00 per kilometre when they travel by taxi
or in their own transport where the means of locomotion have been provided at
the expense of Government, nothing shall be admissible in any case.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Daily allowance
is admissible to all Civil servants, whose absence from headquarters exceeds
eight consecutive hours on any day. The period of absence is calculated from
the time of departure from office or residence and end at the time to return to
office or residence, as the case may be.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Room rent in a
hotel is not admissible in such cases.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O. M. No. F. 2(2) R.
9/76-D/138/77. Dated 16-4-1977]</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<br /></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">GRANT
OF CONVEYANCE CHARGES TO THE B-1 TO B-15 STAFFS WHO ARE
REQUIRED TO</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
<b>STAY LATE AFTER OFFICE HOURS OR WHO ATTEND OFFICE ON FRIDAYS AND CLOSED HOLIDAYS:</b></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.93</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The
President has been pleased to decide that government employees in B-l to B-15
and Stenographers in B-16 who are detained in the office beyond two hours of
the usual closing time and who attend office on Fridays and other closed
holidays will be granted conveyance charges at the following rates:-</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O.M No F 2(I) R-9/80
dated 28-7-1980].</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<br /></div>
<div style="margin: 6pt 0in; text-align: justify;">
<br /></div>
<div style="margin: 6pt 0in; text-align: justify;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 0px; margin-right: 0px; text-align: left; width: 600px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.05in;" valign="top" width="197"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.05in;" valign="top" width="197"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 1.8pt; margin-top: 6.0pt; tab-stops: 27.0pt 135.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black;">When
detained in Office beyond two hours of the usual closing time.</span> <span style="color: black;"></span></b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.15in;" valign="top" width="206"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -5.4pt; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">For
attending Office on Fridays and closed Holidays.</span></b></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.05in;" valign="top" width="197"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.05in;" valign="top" width="197"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Rs.</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.15in;" valign="top" width="206"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Rs.</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.05in;" valign="top" width="197"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i) BPS-1 & 2</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.05in;" valign="top" width="197"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">3.50</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.15in;" valign="top" width="206"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">4.50</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.05in;" valign="top" width="197"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -1.8pt; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii) BPS-3 to 15 and
Stenographers in B-16</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.05in;" valign="top" width="197"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">4.50</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.15in;" valign="top" width="206"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">7.00</span></div>
</td>
</tr>
</tbody></table>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(Finance Division O. M No F. 4(3)-Reg.(a)/87
dated 1-7-1987.]</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftn2" name="_ftnref2" style="mso-footnote-id: ftn2;" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif";"><span class="MsoFootnoteReference"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 8pt;">[2]</span></span></span></span></a><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">The other
existing conditions regulating the grant of conveyance charges shall continue
to apply).</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">JOURNEYS
WITHIN 10 MILES, BY RESERVED RAILWAYS COMPARTMENT AND
BY PRESIDENT AND MINISTERS:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.94</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A Government servant travelling within
ten miles of his headquarters on duty may recover the actual amounts, which he
might have paid on ferry or other tolls and fare journeys by railway or other public
conveyance. (S.R.90)</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 8.95</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> When a Government servant
travels by reserved railway accommodation on requisition, the entire cost of
haulage is borne by Government. Any person travelling with the Government
servant, in the reserved accommodation has to pay the usual fares to the
Railway. The Government servant concerned should specify the number of persons,
who travelled with him and also certify that tickets were purchased by them. If
he wants any additional accommodation for luggage and staff, he should make his
own arrangements with the Railway and pay for them. Such a Government servant
is not entitled to any travelling allowance. (S.R.92)</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 8.96</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> If a Stenographer or a personal
clerk to an officer has to travel with an officer in the reserved accommodation
in the interest of public service, he should purchase a ticket for the class of
accommodation to which he is entitled under the rules. The expenditure on
reservation charges should be borne by Government Servant himself. (S.R.92)</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 8.97</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The travelling allowance of
President and Ministers is regulated under the special rules framed for the
purpose. (S.R.95)</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">JOURNEY OF A
NEWLY APPOINTED GOVERNMENT SERVANT:</span></b></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.98</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Generally speaking travelling allowance
is not admissible to a Government servant for the journey to join his first
post in Government service. In case of appointments made to posts outside Pakistan
or in Gilgit or Chitral, competent authority may allow travelling allowance to
join a post under the Government. Likewise the Surveyor General or Director of
Survey may grant rail and steamer fares to Khalasis and Government Servants in
B-l, 2 and 3 on enlistment for their journey to Field Headquarters. (S.R.105,
105-A and 105-B)</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.99</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> When a pensioner or a Government
servant who is thrown out of service due to reduction of establishment or
abolition of his post is re-appointed, the appointing authority may permit him
to draw travelling allowance for such of journey as lies in Pakistan. (S.R. 107)</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.100</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> If a Government servant on first
appointment, cannot join his duties except by sea, competent authority may
grant him free passage by sea from one part of Pakistan to another such part.
(S.R.108)</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 8.101</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> When travelling allowance
is paid on first appointment it will be regulated as a journey on tour, but no
daily allowance will be paid for halts. For this purpose the Category of person
will be determined by the post, which he will join. (S.
Rs. 112 and 113)</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">JOURNEY
ON TRANSFER (S. RS. 114 TO 126):</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 8.102</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A Government servant is entitled
to mileage allowance for a journey on transfer including transfer from military
to civil employ. But the travelling allowance on transfer from one station to
another will be admissible only if the transfer has been made for public
convenience and the Government servant is paid for the transit period. A
transfer on request is not treated as for public convenience and as such a
Government servant is not entitled to travelling allowance unless the competent
authority decides otherwise. In cases where a Government servant is transferred
at his own request intimation to that effect should be sent to the respective
audit officer. Unless such intimation is forthcoming the transfer will be
treated as for public convenience.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 8.103 </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">On transfer, a
Government servant is entitled to the following:-</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(a)
Transfer Grant:</span></b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 0px; margin-right: 0px; text-align: left; width: 600px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Government servant possessing a
family</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Government servant not possessing
a family </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">One month's pay subject to a
maximum of Rs.4000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 228.6pt;" valign="top" width="305"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Half month's pay subject to a
maximum of Rs.2000</span></div>
</td>
</tr>
</tbody></table>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">[Finance Division O. M. No. 4(3)-Reg
9/87-dated 1-7-1987]</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Transfer
grant is admissible in all cases where travelling allowance on transfer is
otherwise admissible under the existing rules.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O. M No F. 2 (1)/Rev.
1/77, dated 31-5-1973]</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(c)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Actual
rail, air or steamer fare for the Government servant and one or half fare for
each member of the family. If he travels by road he may draw road mileage at
the rate applicable to him. If two members of family accompany him he can draw
additional road mileage and if more than two members of family accompany him
three times that rate.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b><span style="font-size: 12pt;">(d) Daily allowance during journey period:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> One daily
allowance at special rate is payable to the Government servant for every 480 K.
M. of road distance. In case of journey on transfer by air, one daily allowance
for each calendar day of the actual period taken in transit will be admissible.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(e)
Daily allowance on arrival at the new place of posting:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> One daily
allowance at the rate applicable to the station is payable in respect of the
Government servant and in respect of each member of his family above 12 years
and one-half of the full rate for every child above the age of 12 months, for
the day of arrival at the new place of his posting.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b><span style="font-size: 12pt;">(f) Transportation of personal effects :</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i) </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">The maximum of limit upto which personal
effects can be transported at Government expense is as follows:</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 0px; margin-right: 0px; text-align: left; width: 600px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td rowspan="2" style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b><span style="font-size: 12pt;">Category of Government servant</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
<td colspan="2" style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 177.1pt;" valign="top" width="236"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt 60.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Maunds</span></b></div>
</td>
<td colspan="2" style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 184.35pt;" valign="top" width="246"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Kilograms</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt 82.45pt; text-align: center;">
<b><span style="font-size: 12pt;">If possessing a family</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<b><span style="font-size: 12pt;">If not possessing a family</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt 82.45pt; text-align: center;">
<b><span style="font-size: 12pt;">If possessing a family</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 95.8pt;" valign="top" width="128"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<b><span style="font-size: 12pt;">If not possessing a family</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Category I </span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">120</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">60</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">4500</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 95.8pt;" valign="top" width="128"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">2240</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Category II </span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">80</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">40</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">3000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 95.8pt;" valign="top" width="128"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">1500</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Category III </span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">40</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">20</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">1500</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 95.8pt;" valign="top" width="128"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">760</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Category IV </span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">15</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">10</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">560</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 95.8pt;" valign="top" width="128"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">380</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(ii)</b> Cost of carriage of personal
effects upto the maximum number of Kilograms as in sub-para (i) will be allowed
at the rate of 0.083 paisa per kilometer per kilogram or 1.66 paisa per
kilometre per unit of 20 kilograms from the residence of the government servant
at the old station to his residence at the-, new station, irrespective of the
mode by which the personal effects are carried. (It will not be necessary to
call for receipts in support of his claim of cost of transportation of personal
effects). (S.R.116 read with paras 14 & 15 of the Ministry of Finance O. M.
dated 20th December, 1972, No F.2(49)-Reg.9/78, dated 20-9-78 and [F.2(2)
R-9/84 dated 16<sup>th</sup> July, 1984.]</div>
<div class="MsoNormal" style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(iii)</b> Civil servants from outstations
while proceeding northern areas/Chitral on transfer, are often stranded at the
airport because of cancellation of flight due to unfavorable weather conditions
during the period of forced halt, the individual concerned are compelled to
incurred expenditure on board-PIA meeting only the hotel expenses. To avoid
hardship in such cases it has been decided that the civil servant concerned may
be allowed daily allowance @ 50% of their normal entilement for each day of
forced halt, subject to a certificate being furnished by the PIA in the
following form:</div>
<div class="MsoNormal" style="margin: 6pt 0.25in 6pt 0.5in; text-align: justify;">
Certified that
Flight No------by which Mr-----------------------an employee of
------------------------------ while under orders of transfer, scheduled to
travel to northern Areas/Chitral, was cancelled due to bad weather conditions.
He actually traveled on--------------------------after-------------days of
forced halt.</div>
<div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<span style="font-size: 10pt;">[Finance Division O.M No F.2 (40)-R-9/77 dated 6<sup>th</sup> May, 1979]</span></div>
<div class="MsoNormal" style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">8.104 </b>Impression seems to exist in
certain quarters that after dispensing with the production of receipts (vide
para 8.103) the cost of transportation of personal effects up to the maximum
permissible limit can be claimed and paid without regard to the actual effects
transported. That is not so. The position is that the provisions of S.R. 116(e)
continue to remain in force.Accordingly, the Government servant claiming the
cost of transporting personal effects is required <i style="mso-bidi-font-style: normal;">inter alia</i>.</div>
<div class="MsoNormal" style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(a)</b> to under a certificate to the
effect that the actual expenses incurred are not less than the amount claimed;
and</div>
<div class="MsoNormal" style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(b)</b> to indicate, in that certificate,
the weight of personal effects actually carried and the amount actually paid
for their transport.</div>
<div class="MsoNormal" style="margin: 6pt 0in; text-align: justify; text-indent: 0.5in;">
The
Controlling Officer has to exercise the usual scrutiny of the claim, and record
a certificate to that effect as required under S.R. 116 II (e).</div>
<div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<span style="font-size: 10pt;">[Finance Division O.M No F. 2(1)-Rev. 1/77, dated 11-1-1973] </span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.105.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A Government servant may draw the
actual cost of transporting at owner's risk conveyance and horses on the following
scale: </span></div>
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<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 131.4pt;" valign="top" width="175"><div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<b><span style="color: black;">Category of Government servant</span></b><span style="color: black;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 318.6pt;" valign="top" width="425"><div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<b><span style="font-size: 12pt;">Scale allowed</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 131.4pt;" valign="top" width="175"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
First <span style="color: black;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 318.6pt;" valign="top" width="425"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Two horses and a carriage or
motor car or motor cycle.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 131.4pt;" valign="top" width="175"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
Second <span style="color: black;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 318.6pt;" valign="top" width="425"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">A carriage and a horse or Motor
cycle or a motor car.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 131.4pt;" valign="top" width="175"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Third </span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 318.6pt;" valign="top" width="425"><div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
One horse or a
motor cycle or a bicycle.<span style="color: black;"></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
If the following
conditions are fulfilled:-<span style="color: black;"></span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> the distance
travelled exceeds 132 Kilometres;</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> the possession
of a horse or conveyance will be advantageous from the point of view of
efficiency of the Government servant in the post which he is going to join; and</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> conveyances or
horses are actually transported by railway, steamer or other craft.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.106</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> In the case of motor car the cost of
transporting a chauffeur or cleaner and for each horse the cost of transporting
one syce and one grasscutter may be drawn. When transported by steamer the
actual cost of transportation includes gate pass, river dues, loading and
unloading charges. The conveyance may be transported by passenger train, but if
it is transported by goods train, it is permissible to charge to the government
the packing charges and transport charges to and from the goods shed provided
it does not exceed the cost of transportation of conveyance by passenger train.
This rule applies mutatis mutandis to a Government servant of third grade who
carries an ordinary cycle. (S.R.116)</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 8.107</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> When a Government servant
travels by Government steamer he is not entitled to mileage allowance either
for himself or for the family. He is entitled to free transport of himself, his
family, servants and their bonafide personal effects and of conveyance and horses.
He may draw in addition daily allowance of his grade. (S.R.116)</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.108</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The rate of allowance admissible to
Government servant who transports his motor car or motor cycle/scooter by road
between stations connected by rail or steamer or partly by railway or partly by
steamer is entitled to draw 60 paisa per Kilometre in respect of a motor car
and 20 paisa per Kilometer in respect of a motor cycle/scooter. If a Government
servant and his family travel in their own car he can draw actual railway fare
for himself and one or half for each member of his family. In that case
transportation charges for car/motor cycle/ scooter will not be admissible. (S.R.
116 read with para 16 of the Ministry of Finance O. M.dated 20th December, 1982)
</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Ministry of Finance 2(49)-Reg, 9/78,
dated 20-9-1978 F.
2(2) R. 9/79, dated 23rd
January, 1979 and F.4 (3) Reg-9/87 dated 1<sup>st</sup> July, 1987.]</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.109 </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Those Government servants who are
carried free of charge by Pakistan Air Force planes to and from Gilgit are entitled
as under:-</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> If the family
of the Government servant travels with him: -</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> half the
mileage allowance calculated for the Government servant himself; and</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> mileage
allowance in full for personal effects as stipulated in the preceding paragraphs
subject to the condition that any luggage taken-by the Government servant with
him in the aeroplane should be taken into consideration in allowing the maximum
bandage; and</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> If the family
travels by road, mileage allowance in respect of the members of the family will
be admissible in terms of the provisions of the preceding paragraphs in
addition to that at (a) above. (S.R.116)</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.110</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A member of a Government servant's
family who follows him within six months of the date of transfer or precedes
him by not more than one month may be treated as accompanying him. If any
member of the family travels from a place other than the old station of the
Government servant, travelling allowance may be allowed to him provided it does
not exceed the railway fare from old to the new station. For the purpose of
this rule, the category of a Government servant should be determined with
reference to the facts on the date of transfer, while number of fares
admissible to the Government servant should be determined with reference to the
facts on the date of journey. Where travelling allowance is claimed for the
members of the family their number, relationship and ages should be mentioned,
in the T. A. bill. [S.R.116 (b) (iii)]</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 8.111 </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">When the family
of a Government servant precedes or follows him and proceeds to a station other
than the new station, the period of one month or six months should be
calculated from the date of relinquishment of charge at the old station. If
they precede to the new station of posting the limit should be calculated with
reference to the date of taking over charge at the new station.
[S.R.116-Government decision No (6)]</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 8.112</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> There is no objection if
the personal effects do not accompany a Government servant for good and
sufficient reasons, but are carried within a reasonable time of the date of his
journey on transfer. The controlling officer should also certify on the body of
the bill that he has scrutinised the details and satisfied himself that the
claim is reasonable. (S.R.116-Government Decision No.1)</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 8.113</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> When a Government servant is not
entitled to carry horse or motor car at Government expense, there is no
objection to their inclusion as a part of personal effects, provided these are
within the prescribed maximum limit of maundage. (S.R.116-Auditor-General's
Decision No. 2)</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 8.114</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Where a Government servant is
transferred from station 'A' to station 'B' and again transferred within a
reasonable short time to station 'C he may be paid cost of transportation of
personal effects from station 'A' to station 'C in the following manner: </span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The total
weight carried from station 'B' to station 'C and from station 'A' to station
'C should not exceed the maximum prescribed in the rules.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The total cost
of transporting the effects from station 'A' to station 'B', from station 'B'
to station 'C should not exceed the amount admissible from station 'A' to 'B'
plus that admissible from station 'B' to station 'C. (S. R. 116-Audit
Instruction No. 3)</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 8.115 </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">When a
Government servant, in superior service, is transferred from one post to
another and under the orders of competent authority has to hand over charge of
his old post or take over charge of the new post at a place other than the
headquarters or his headquarters are changed at a place other than the headquarters
or his headquarters are changed while he is on tour and has to proceed to the
new station direct without returning to the headquarters he should be allowed
travelling allowance as on tour from the place of handing over charge to the
new headquarters or to the place of taking over charge. He will also be
entitled to all the concessions in respect of members of his family, personal
effects and conveyance, etc., as stipulated in S. R. 116 (S.
Rs. 116-A& 116-B)</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 8.116</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> If the family of a Government servant,
on his transfer, travels to a station other than the new headquarters,
travelling allowance for the family may be drawn. This is subject to the
condition that this should not exceed the travelling allowance, which would
have been admissible had the family gone to the new headquarters direct. (S. R.
116-C).</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 8.117 </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">A Government
servant appointed to a new post while in transit from one post to another will
draw travelling allowance for so much of the journey as he has accomplished
when he receives fresh orders and for the journey from the place at which he
receives orders to his new station. (S.R.123)</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 8.118</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> If a Government servant proceeds
on leave on average pay not exceeding four months after making over charge of
the old post and before taking over charge of the new post, he is entitled to
the usual T. A. irrespective of the fact whether the order of the transfer was
received before or after the commencement of leave. If the leave is for more
than 4 months on average pay with the exception of the Special Disability Leave
whether granted by it or in combination with leave on average pay he is not
entitled to any travelling allowance. (S.R.124)</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 8.119</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> When a Government servant takes
leave other than leave on average pay for 4 months while in transit from one
post to another he may draw railway or steamer fares or the road mileage for
self and family in accordance with T. A. on transfer rules for so much of the
journey to join the new post as he has accomplished before the order granting
him leave is received. If a Government servant returns from leave other than
leave on average pay not exceeding 4 months and is posted to a station other
than than from which he proceeded on leave, the controlling officer may permit
him to recover the transportation charges for personal effects and conveyance,
if any. Transfer Grant is not admissible in such cases. [Auditor's-General's
letter No. 1276-A/1-73 (i) dated 13-11-70) S.Rs 125 & 126]</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 8.120</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> If the headquarters of a
government servant is transferred from Islamabad
to Rawalpindi
or vice versa and the residence is also changed in consequence thereof. T. A.
on transfer is admissible.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">[Finance Division U. O No D. 378-Rev.
1/73, dated 18-7-1973)</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 8.121</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> In regard to question as to the
time limit which could be allowed between change of headquarters and
'consequential shifting of residence for purposes of T. A. on transfer from
Islamabad to Rawalpindi and vice versa, the Finance Division, have decided that
the claim could be admitted by treating the non-allotment of Government
accommodation at the new headquarters as a good and sufficient reason for the
purposes of Government Decision No. 1 below S.R.116, subject to the condition
that a certificate is furnished by the competent<br />
administrative authority to the effect that the Government servant concerned
had applied for allotment of a residential accommodation in
Rawalpindi/Islamabad, as the case may be, and that the same could not be
allotted to him earlier.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division U. O No F. 2(48)-1349,
dated 24-12-1973]</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">JOURNEY
TO ATTEND AN EXAMINATION:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 8.122</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A Government servant is entitled
to draw travelling allowance as on tour (but no daily allowance for halts), for
the journey to and from the place at which he appears in an obligatory
examination or any other examination prescribed by the competent authority. The
travelling allowance cannot be drawn more than twice for any particular
examination or standard of examination. If a competent authority is satisfied
that candidate has culpably neglected the duty of preparing himself for an
obligatory examination or did not display a reasonable standard of proficiency
in an examination, which was not obligatory, it can disallow the payment of
travelling allowance to him. (S.R.130) </span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 8.123</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The Government servants summoned
by or at the request of Federal Public Service Commission or of Government for
interview not connected with advertised posts may be granted travelling
allowance as on tour. They may be paid daily allowance also in a few
exceptional cases at the discretion of the Federal Public Service Commission.
The Provincial Government servants called for interview for appointment under
the Federal Government may be paid travelling allowance, which will be charged
to the Federal Government and the Establishment Officer of the Federal
Government will be the Controlling Officer in this behalf. The Civilian
Government servants called for interview and medical examination for emergency
Commission may also be paid travelling allowance<br />
according to the Army Instructions. (S.R.132)</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">JOURNEY
ON PROCEEDING ON OR RETURNING FROM LEAVE:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 8.124 </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Normally, a
Government servant is not entitled to travelling allowance for a journey made
during leave or while proceeding on or returning from leave. Under special
circumstances a competent authority may, however, permit a Government servant
to draw travelling allowance in such cases as if on a journey on tour.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 8.125</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A Pakistan Commissioned Officer
serving with the Frontier Corps, when proceeding or returning from leave, is
entitled to the same concessions, as would have been admissible to him, while
in military employ. (S.R.137)</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 8.126 </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">The
Surveyor-General of Pakistan
may grant rail and steamer fares to Khalasis and other Government servants in
Category 1, 2, or 3, on their proceeding or returning from leave to and from
the place at which they were recruited. He may also grant travelling allowance
to Surveyors and other subordinates when proceeding or returning from leave if
their homes are situated in Provinces other than that in which they are employed.
(S.R.140)</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 8.127</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> If a Civil servant is recalled
to duty compulsory with the personal approval of the Head of office, from leave
of any kind he is spendingaway from his Headquarters, he may be granted a
single return fare plus daily allowance as admissible on tour from the station
he is spending leave to the place he is required to report for duty. In case he
is recalled to duty at headquarters andhis remaining leave is cancelled the
fare then admissible will be for one way journey only. If return from leave is
optional, no concession is admissible. If the Government servant recalled to
duty is entitled to travelling allowance under S. R. 124 he may not draw the
above travelling allowance unless he abandons his claim to mileage allowance
under S. Rs 115 to 116. (S.R.142) (Revised Leave Rules, 1980)</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">JOURNEY
ON RETIREMENT OR TERMINATION OF EMPLOYMENT:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 8.128(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A Government
servant is allowed T. A. to the extent specified below, in respect of the
journey from the place of his last posting to his home town, performed during
leave preparatory to retirement or on or after retirement.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Actual fare by
rail or steamer of class to which he was entitled immediately before his
retirement for-himself and for each member of his family. For journeys by road
between places not connected by rail or steamer mileage allowance will be
allowed.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Cost of
transportation of personal effects to the extent admissible to him immediately before
retirement for journeys on transfer. </span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> In addition to
the cost of transportation of personal effects cost of transportation of
personal car or motor cycle or scooter shall, however, be calculated by road
and restricted to the distance by the practicable route. </span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O. M. No. F. 2 (3) R-9
dated 23-1-1979].</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iv)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Transfer Grant (Finance
Division O. M. No. 2(l) Imp.1/77 dated 26-7-1978].</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Advance
payment for expenditure as at (a) above shall be made and be treated as final
payment.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(c)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The home
town shall be determined according to entries pertaining to the permanent
address of the Government servant in his service record oraccording to the
declaration made by him for purpose of leave travel concession.The Government
servants who have not declared their home town may be asked to do.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O. M. No. 2
(42)/R-9/75, dated 24-11-1975].</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(d)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The term
'retirement' shall mean, retirement on attaining the age of superannuation, or
on completing prescribed service limit, or voluntary retirementon completion of
25 years qualifying service or on invalid pension, or compulsory retirement.</span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;"></span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(e)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A civil
servant, who did not avail himself of the concession during the Leave Preparatory
to Retirement, may do so within six months after the actual date of retirement.
If a civil servant dies within the aforesaid six months period, without availing
himself of the concession, this may be allowed to the family on application to
the Head of Department and should be availed of before the expiry of six months
from the date of retirement of the deceased or within three months of the date
of his death, whichever may be later. In case of re-employment immediately on
retirement or within six months of the date of retirement, the time limit of
six months will commence from the date on which the period of re-employment
concludes.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O. M. No. F. 2
(5)/R-9/76, dated 3-3-1976]</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(f)
(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
The concession of retirement T. A. in case of re-employment is admissible only
to those retired civil servants who get re-employment in Government Departments
and not those re-employed in autonomous/semiautonomous organisations or private
companies.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A retired civil
servant is entitled to avail of the T. A. concession any time during leave
preparatory to retirement or after his retirement but before the expiry of the
time limit of six months after the date of retirement.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> In the case of
re-employment during leave preparatory to retirement or within six months from
the date of retirement, a retired civil servant can avail of the concession any
time before the termination of his re-employment or within a period of six
months from the date on which his re-employment period ends.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O. M. No. F. 2 (28)-R 9/80,
dated 10-3-1981]</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(g)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The employees,
whose home towns are in Gilgit, Baltistan and Chitral and who, of necessity,
have to travel by air on their journey on retirement, are allowed travelling
allowance as under: -</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> For the portion
of journey connected by rail, rail fare of the class of entitlement.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> For the portion
of journey connected by road, mileage allowance at the prescribed rate.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Air fare
(economy class) for self and family from Rawalpindi/
Peshawar, as
the case may be up to the airport near the home town.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O. M., dated 20-12-1972].</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.129 </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">No person is entitled to any travelling
allowance for a journey made after termination of employment. A competent
authority, for special reasons to be recorded, may, however, permit any
Government servant to draw travelling allowance for such a journey. (S. Rs. 146 & 147)</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.130</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The Surveyor General of Pakistan
is competent to allow payment of railway/steamer fares to discharge Khalasis
and other Government servants in Category 1, 2, or 3 for the journey to the
place at which they were enlisted.(S.R.149)</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.131</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A Government servant temporarily
employed in Government service in Gilgit and Chitral, who was paid travelling
allowance to join his post, may, on the termination of his employment, be
granted travelling allowance to the place he was engaged. The claim in this
behalf should be preferred within three months of the date of termination of
service and the competent authority should certify that the person intends to make
the journey. (S.R. 151-A)</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.132</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The T. A. in all these cases will be
granted as on tour, but no daily allowance is admissible for halts on the
journeys. (S.R.153)</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">GRANT
OF TRAVEL ASSISTANCE TO FAMILIES OF GOVERNMENT SERVANTS, WHO DIE WHILE IN
SERVICE</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">:</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.133</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The family of Government servant, who
dies while in service, will be allowed travel assistance equal to the amount of
travelling allowance, transfer grant and cost of transportation of personal
effects, as stipulated in para 8. 128 to enable the family to perform the
journey from the station of the last posting of the deceased Government servant
to his home town or to such other place to which the family intends to proceed
subject to the condition that in the latter case the amount should not exceed
that would have been admissible upto the home town. For this purpose the
drawing and disbursing officer concerned may draw the amount admissible in
advance and pay to the eldest member of the deceased's family on application to
the Head of the Department in which the deceased Government servant was working
at the time of his death. The application should contain the following
particulars: -</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Name of the
deceased Government servant.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Designation
and name of the office in which he was working.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(c)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Name and
address of the applicant.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(d)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> His/her
relationship with the deceased.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(e)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Home town
of the deceased Government servant or the place to which the family intends to
proceed.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(f)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Names of family
members and their ages.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(g)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Approximate
weight of personal effects to be transported.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">The application should be countersigned
by a BPS-17 or above Civilian officer or a Commissioned Officer of Armed
Forces, who should record a certificate thereon as under:-</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">"Certified that I personally know
the above particulars to be correct"</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O. M No F. 2(1) Rev.
1/72, dated 6-2-1973
& No. F. 2(62) R-9/78 dated 12-12-1978]</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">JOURNEY TO GIVE
EVIDENCE OR TO ATTEND A COURT OF LAW AS ASSESSOR OR JUROR:</span></b></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.134</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> If a Government servant is
summoned to give evidence in a criminal case, a case before a court martial, a
civil case to which Government is a party or a departmental enquiry held
by a duly constituted authority in Pakistan or in foreign territory and the
evidence is based on the facts which came to his knowledge in the discharge of
his public duties, he may draw travelling allowance as for a journey on tour
attaching to his bill a certificate of attendance given by the court or of
other authority which summoned him. The Government servant should not accept
any payment of expenses from the court and obtain and attach to the bill a
non-payment certificate from the court. If the court is situated within 10
miles of his headquarters and thereby the Government servant is not entitled to
any travelling allowance, he may accept the actual travelling expenses from the
court provided he is not in receipt of a permanent travelling allowance.
(S.R.154)</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.135</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> When a Government servant is on leave
and is summoned to give evidence in the circumstances stated above he may be
paid travelling allowance to and from the place where he is spending leave.
(S.R.154)</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.136</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> In case a Government servant is
summoned to give evidence on behalf of the State in a case not connected with
his official duties or to serve as an Assessor or a Juror, he is not entitled
to any travelling allowance except that which is paid by the court under its
own rules. If the court pays him any sum as subsistence allowance or compensation,
apart from payment for travelling expenses, he must credit that sum to the
Government before drawing full pay for the day or days of absence. Such absence
will, however, be treated as duty. (S.R.155 read with Establishment Division O.
M. Nos. 3/50/58-SEI, dated 5th
July, 1954 and 2/31/63-SI, dated 25th October, 1967)</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">JOURNEY
TO OBTAIN MEDICAL TREATMENT OR CERTIFICATE:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.137</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> If a non-Asiatic member of Superior
Civil Service is serving at a station where there is no Government medical
officer to attend to him, the Government servant or a member of his family may
go to the nearest station where there is such a medical officer and draw
travelling allowance. Where the patient is too ill to travel, travelling
allowance may be granted to the nearest medical officer from and to his
headquarters. In both the cases the application for travelling allowance should
be supported by a certificate from the medical officer to the effect that
medical treatment was necessary and in the latter case that the patient was too
ill to travel. The controlling officer may require this certificate to be
countersigned by the Administrative Medical Officer of the Province. (S. R.
155-A)</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.138</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> In the case of members of a Superior
Civil Service or any member of their family, if the medical officer first
consulted considers the case to be of such serious or special nature that he is
unable or unwilling to treat it, he may, with the prior approval of the
Administrative Medical Officer of the Province give a certificate authorising the
officer or a member of his family to draw travelling allowance to and from the
nearest station where adequate treatment is available. If the patient is not in
a fit condition to travel, the medical officer may be called and paid
travelling allowance therefor. Where prior approval of higher authorities
cannot be obtained without danger to the patient this should be done
subsequently. (S.R.155-B)</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.139</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> If a Government servant has to
leave his station in order to get medical treatment elsewhere in view of the
fact that there was no Government medical officer at that station, he may draw
the travelling allowance on production of a certificate from the medical
officer whom he had consulted. (S.R.156)</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.140</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The travelling allowance is not
admissible for journeys to get medical fitness certificate or health
certificate on first appointment to the Government service. (S. R. 156,
Government Decision No. 1).</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.141</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Where anti-rabic treatment facilities
are not available and a Government servant has to proceed to another station to
get the treatment, he may draw the travelling allowance on production of a
certificate from the authorised medical attendant (Principal Medical Officer of
the district or any other medical officer so authorised by the competent
authority) to the effect that in his opinion the journey was absolutely
necessary. This concession is also admissible to a Government servant on leave.
(S.R.156-A)</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.142</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> If a Government servant is
stationed at a place where there is no medical officer and he is required to
obtain a medical certificate in support of an application for an original grant
of leave, he may draw travelling allowance for the journey undertaken to obtain
the certificate. When the application is for extension of leave, no travelling
allowance is admissible. Similarly if a Government servant having acquired a
medical certificate is directed to appear before a Medical Board he may draw
travelling allowance for the journey to appear before the Board, provided he
appears before the Board for the original leave and not for any extension. In
both the cases the journey should not be undertaken without the previous
permission of the controlling officer, provided it can be obtained without risk
to the Government servant requiring medical advice. (S.
Rs. 157 & 158)</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.143</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> In case a Government servant is
required to apply for invalid pension in the interest of public service and he
has undertaken a journey to appear before a Medical Board, he may draw his
actual travelling expenses subject to the maximum of the travelling allowance
as admissible. If he has to return to the headquarters, he may draw travelling
allowance for the return journey also in the same manner. In both the cases the
T. A. bill should be duly supported by a certificate from the controlling
officer that he was directed to apply for an invalid pension voluntarily. A
competent authority, after satisfying itself that the circumstances of the
applicant are such as to justify the concession, may allow him to draw actual
travelling expenses subject to the maximum stated above. (S.R.160)</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 8.144</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> In all the above cases the
travelling allowance may be drawn as on tour without any daily allowance for
halts on tour. (S.R.162)</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">JOURNEY
IN ATTENDANCE OF AN INCAPACITATED GOVERNMENT SERVANT OR MEMBER OF HIS FAMILY:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.145</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A medical officer of Gov ernment, who
considers that a Government servant on whom it is his duty to attend
professionally should leave his station to obtain medical advice or treatment
or to proceed on leave and that it is unsafe for him to travel unattended, may
accompany him and draw T. A. as admissible on tour. If he himself cannot
accompany he may arrange for another attendant, who will get the normal
travelling allowance if he is a Government servant and actual expenses if
otherwise.When a Medical Officer's opinion as tothe necessity of an attendant
cannot be obtained before the commencement of the journey, a certificate to
that effect would be deemed sufficient. (S.R.163).</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">JOURNEY
ON A COURSE OF TRAINING:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.146(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> When a Government servant or any person
not already in Government service has to undergo a course of training a
competent authority may allow him to draw travelling allowance, as per scale
decided by it, for the original journey to and the last journey from the place
of training and for halts at such place. The travelling allowance may also be
granted for holidays and vacations and journeys during the course of training.
The scale should be so fixed as not to exceed the travelling allowance
admissible to Government servants of similar status on duty at the place of
training. (S.R.164)</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A military
officer in civil employ, when detailed to attend a military course of
instruction, is entitled to draw travelling allowance as admissible to a
military officer in military employ in similar circumstances. (S.R.164-A)</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">JOURNEY
TO ATTEND A DARBAR:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.147 </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">A Government servant permitted to attend
a Durbar at a place other than his headquarters may draw travelling allowance
as on tour.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">SUPPLY
OF FREE ACCOMMODATION ON RAILWAY
JOURNEYS:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.148</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The special railway accommodation
is provided as per rules promulgated by the President from time to time. The
President may reserve a full special train for himself, whereas the Ministers
and Army Chief of Staff can reserve a saloon. Other Service Chiefs, Chief
Justice of Pakistan, Secretaries, Joint Secretaries and other officers of that
status, Auditor-General of Pakistan,
may reserve a 4-berth compartment or a coupe in air-conditioned coach. The
Judges of the Supreme Court, Chairman, Federal Public Service Commission, D. G.
S. & D., D. G. P. &T., D. G. (Health), Director Intelligence Bureau and
Governor, State Bank of Pakistan may reserve a I class coupe compartment in an
ordinary train service or in an air-conditioned coach. These reservations are
permissible only if the duration of the journey falls between 11p. m. and 6 a.
m. When a Government servant travels in a carriage reserved by requisition, the
carriage is entirely at his disposal and may be detached or detained at any
railway station at his request. (S. R. 166 to 173)</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.149</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> When a Government servant is allowed
free transit by railway otherwise than in accommodation reserved by
requisition, whether on free pass or otherwise, the mileage allowance drawn for
the journey should be reduced by the amount of fare, which he would have paid,
but for free transit. The reduction should cover the full number of fares
covered by the pass, unless the Government servant concerned certifies that he
did not use the pass in respect of any fares for which reduction has not been
made. If a Government servant is in receipt of a permanent travelling allowance
and uses free pass on railway within his sphere of duty, he should deduct from
his permanent travelling allowance for the month the<br />
amount of the railway fares which he would have paid, if he had not travelled
on pass. When a Government servant is entitled to travel in a higher class of
accommodation by paying railway fare for a lower class, he should reduce the
claim of his travelling allowance by the amount by which the fare of the class
in which he travels exceed the fare actually paid. (S. Rs.
176 to 178) </span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">JOURNEY
BY SEA, AIR,
ROAD; WHERE MEANS OF CONVEYANCE ARE PROVIDED BY STATE:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">8.150</b> If a Government servant
travels by sea or river steamer, the cost of which has been paid by the
Government or a Local Fund, he is not entitled to any travelling allowance
except the daily allowance. Where servants and luggage are sent separately at
the expense of the Government servant concerned, he may draw in addition the
actual cost of transporting them. When a Government servant is provided free
transit by sea or river steamer, otherwise than in a Government vessel, the
mileage allowance should be reduced by the amount of fare which he would have
paid, but for free transit. This does not apply to cases in which a Government
servant is allowed a free pass by a Steamship company without cost to
Government. The Government servants travelling in Government vessels are not
entitled to recoupment of any portion of charges payable by them for board
provided on vessels. They should settle their messing bills direct with the
commander of vessel. (S.Rs. 180 & 181)</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 8.151</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> When a Government servant is
allowed free transit by air he may draw the daily allowance which cannot be
exchanged for mileage allowance. If a part of journey is performed by other
means of locomotion, he may draw mileage allowance in lieu of daily allowance
for that part of journey. Where separate conveyance has to be provided for
servants and luggage at the expense of the Government servant, he may draw 1/2
or one-third of the railway or steamer fare of the class of accommodation to
which he is entitled, if the two places are connected by railway or steamer
respectively or the daily allowance of half the mileage allowance, if
otherwise. If, however, the Government servant performs a part of journey by
other means of locomotion, he may draw mileage allowance admissible for the
part. (S.R. 181-A)</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 8.152</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Where any other person
accompanies, a Government servant on a journey by air, who is not entitled to
travel in that machine, the sanction of the Head of the Department should be
obtained or if the Government servant is him self the Head of the Department,
the permission of the Ministry/Division concerned is necessary. One 1st Cass or
half 1st class fare should be paid for all "nonentitled" persons.
(S.R. 181-B)</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 8.153</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> When a Government servant
performs a journey, otherwise than by railway, steamer or air, by means of
locomotion provided by the Government, a Local Fund, etc. and does not pay the
cost of its use or propulsion, he may draw the daily allowance on any day on
which he is absent from his headquarters for more than 8 consecutive hours and
may not exchange it for mileage allowance. If part of journey is performed by
other means of locomotion, he may draw, in lieu of daily allowance, mileage
allowance for the part of journey.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 8.154</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Where separate conveyance
has to be provided for servants and luggage at the expense of the Government
servant, he may exchange it for mileage allowance calculated for the journey
and draw in addition the mileage allowance admissible for journey by other
means of locomotion, if any. (S.R. 182)</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 8.155</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> In cases where a Government
servant, has to pay all the cost of use or propulsion of the conveyance, he may
draw the normal travelling allowance as admissible under the rules subject to
the deduction of such fixed hire or charge which a competent authority
supplying the conveyance may fix. (S.R. 183)</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 8.156</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The above rules are not
applicable to Government servants of the Fourth Category they are entitled to
normal travelling allowance even if they are provided free transit by any means
of locomotion other than railway, steamer or air. (S.R. 184)</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">8.157</b> When a Government servant
travels by motor car, which has been supplied to him at the expense of the
Government on the condition that he bears the cost of maintenance, he is
entitled to travelling allowance as follows: -</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> If he travels
by motor car for more than 20 miles in one day, he may draw for the first 20
miles, the mileage allowance of his grade and for the remainder of the journey
three-fourth of such mileage allowance.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> If the journey
by motor car is combined by road by other means of conveyance, he may draw
mileage allowance for first 20 miles or for the journey by other conveyance,
whichever is greater and for the remainder of the journey three-fourth of
mileage allowance.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> If the journey
by road is combined with journey by railway or steamer, he may draw mileage
allowance for journey by railway and steamer in addition to the mileage
admissible under (i) and (ii) above for the journey by road. (S.R. 185)</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 8.158</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> When a chauffeur makes a journey
by road on the Government owned motor car in his charge, he may draw daily
allowance of his grade if the journey involves an absence of at least one night
from his headquarters. He is not entitled to any travelling allowance if such
absence is not involved. (S.R. 186) </span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">GRANT
OF FINANCIAL ASSISTANCE IN THE CASES OF DEATH OF GOVERNMENT SERVANTS AT THE
STATION OF DUTY:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 8.159</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The expenses on the local burial
on the cost of transportation of dead body are met by the Government to the
extent indicated below: -</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i)
Cases in which the dead body of the deceased Federal non-gazetted Government
servant is buried locally</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">. The actual cost of the local burial is reimbursed
by the Government to the extent specifically applied for by the bereaved family
subject to a maximum of </span><a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftn3" name="_ftnref3" style="mso-footnote-id: ftn3;" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif";"><span class="MsoFootnoteReference"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 8pt;">[3]</span></span></span></span></a><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Rs 500 in each
case.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)
Cases in which the dead body of the deceased Federal Government servant is
transported to home town:</span></b></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (a) If the dead body
transported by rail.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
Actual cost of transportation of dead body of the deceased from his last
station of duty to home town will be met by the Government.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (b) If the dead body is
transported by road.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
Actual cost of such transportation shall be met by Government subject to a maximum
of Rs. </span><a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftn4" name="_ftnref4" style="mso-footnote-id: ftn4;" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif";"><span class="MsoFootnoteReference"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 8pt;">[4]</span></span></span></span></a><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">4.00 per
kilometre. The distance shall be calculated from the residence of the deceased
in his last stationof duty to his home town.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (c)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">Transportation of dead body by air.</b> Where
transportation of the dead body by rail would involve a trip exceeding 24 hours
actual cost of transportation by air would be met by the Government.In
additionally the family members may be allowed one single economy class fare to
accompany the dead body. For this purpose 'family' means wife, and children
residing with and wholly dependent upon the deceased. The air fare claimed on
this account will be in lieu of the family's normal entitlement for T. A. as
admissible on retirement. In case the deceased employee was a bachelor two
attendants may be allowed to accompany the dead body.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 8.160</span></b><a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftn5" name="_ftnref5" style="mso-footnote-id: ftn5;" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif";"><span class="MsoFootnoteReference"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 8pt;">[5]</span></span></span></span></a><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">”Irrespective of
the mode of travel by which the dead body is transported” actual cost of
transportation of dead body will also include charges on crating where
necessary, not exceeding </span><a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftn6" name="_ftnref6" style="mso-footnote-id: ftn6;" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif";"><span class="MsoFootnoteReference"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 8pt;">[6]</span></span></span></span></a><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Rs. 800. </span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.161(i) </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">The expenditure incurred may be
reimbursed to person or body (not necessarily a family member) who incurs it.
But application for reimbursement of the expenditure will as at present,
continue to be made by a member of the family except where there was no member
of family or when the expenditure happens to be incurred by an administrative
authority as a result of combat, e. g., during actual action by a Police or
Customs or Central Excise staff and the like. The office of the deceased shall
satisfy itself about such claims.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The expenditure
involved should be met from within the sanctioned budget grant of the
administrative Ministry/Division/Department/Office concerned.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance
Division O.M No F. 2(12) R-9/73/917, dated 20-8-1973 and F 2 (12) R 9/73/1294-74, dated 26-6-1975]</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> In the case of
death of the wife of a Government servant (only one wife) her dead body shall
also be allowed to be transported to the home town of the Government servant
concerned at Government expense in addition to the facility of an attendant.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O. M. No. 2(5)
R-9/80-D. 213/80, dated 4-3-1980].</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">TRANSPORTATION
OF THE DEAD BODY OF A GOVERNMENT SERVANT DEPUTED ABROAD ON TEMPORARY DUTY:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 8.162</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> In the event of the death
abroad of Government servant deputed outside Pakistan on temporary official
duty, the expenditure connected with the death, to the extent supported by the
relevant vouchers in original and certificate as the minimum by the Head of
Pakistan Embassy or Pakistan Mission in the country concerned, is borne by the
Government as follows:-</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> If the dead
body is burried/cremated locally in the country where the Government servant
was deputed, the total cost of burial/cremation; or</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> If the dead
body is transported to Pakistan,
the total cost of such transportation including incidental expenses incurred
for preparation of the body for transportation, such as embalming and local
transportation charges etc.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O. M. No. F. 4(2)
R-9/72 dated 17-4-1972]</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">FORM</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> OF T.A. BILL:</span></b></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.163(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Travelling Allowance Bill of a B-16 and
above Government servant is prepared on Form T.R. 20 (Rule 254 of the
Compilation of the Treasury Rules-Vol. I).</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Travelling
Allowance Bill for a B-l to B-15 Government Servant is prepared on Form T. R.
25 [Rule 277 (1) of the compilation of the Treasury Rules].</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.164</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Bill for advance of T.A. may be
prepared either on the prescribed form or in the form of a simple receipt.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">HEAD
OF ACCOUNT OF T.A. ADVANCES:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 8.165(a) </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Advance of T.A.
on transfer is classified under the head of account 4000 ADVANCES NOT BEARING
INTEREST---4100 ADVANCES REPAYABLE---4101 O. B. ADVANCES (CIVIL). If the
Government servant is transferred to another account circle, the debit should
be passed on to that circle for adjustment. (Rule 265 of the General Financial Rules,
Vol I read with Article 36 of Account Code, Vol. I).</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The advance of
T.A. on tour is debitable to the service head to which the pay is charged. (Rule
269 of General Financial Rules, Vol I read with Article 32 of Account Code,
Vol. I).</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">DUTIES
OF A CONTROLLING OFFICER (S.Rs. 191-195):</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.166</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> In every Ministry, Department or
office a competent authority has to appoint an officer, as 'Controlling
Officer' for the purpose of travelling allowance of each Government servant or
class of Government servants. A particular Government servant may be designated
as his own controlling officer. Every Travelling bill, other than permanent
travelling allowance or bill of thosewho have been specifically exempted under
S. R. 193 or any other rules, shouldbe duly signed or counter-signed by the
controlling officer. The duties of countersignature cannot be delegated by a
controlling officer to his subordinates.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.167</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A controlling
officer is required, before signing or counter signing a bill:-</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> to scrutinize
the necessity, frequency and duration of journeys and halts for which
travelling allowance is claimed and disallow whole or part of the travelling
allowance, if he is satisfied that the journey was not necessary or the halt
was excessive;</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> to scrutinize
the distance (s) given in the bill;</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> to satisfy
himself that mileage allowance for journeys by rail or steamer has been claimed
at the rate of accommodation admissible to a Government servant and actually
used by him;</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iv)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> where actual
expenses on account of cost of transportation of servants or personal luggage
are also claimed, to see that these are according to the prescribed scale and
are reasonable;</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(v)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> to check any
tendency to abuse the option of exchanging daily allowance for mileage
allowance;</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(vi)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">to satisfy
himself before permitting a claim for higher class of accommodation under S. R.
38 that the Government servant actually bought a through ticket at the rate
claimed and that it was not possible to purchase a through ticket at a cheaper
rate; and</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(vii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> to observe any
subsidiary rules or orders which a competent authority may frame for his
guidance.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 8.168</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Although both the controlling
officer and the audit officer have to scrutinize the correctness of the T. A.
claim, but it is the controlling officer, who has to share the major part of
responsibility in this behalf. The audit officer exercises merely a test check
on the distances and other relevant facts contained in the T. A. bill, in order
to ensure that the Government servants claim the railway orsteamer fare for the
class of accommodation to which they are entitled and have actually travelled
in that class. They may be asked to give a certificate in their T. A. bill to
the effect that they have actually travelled in the class of accommodation for
which the travelling allowance has been claimed. In cases where a Government
servant has to travel in a higher or lower class of accommodation in the
interest of public service, this fact should be duly communicated to the audit
either in the T. A. bill or through a separate covering letter.Where road
mileage has been claimed the Government servant should be asked to record a
certificateabout the mode of conveyance (own car, borrowed car, full taxi,
motor cycle/ scooter or by taking a single seat) actually used. In the column
"Purpose of Journey" the specific purpose should invariably be
mentioned. In some of the T. A. bills submitted to Audit, the purpose of
journey is often indicated by such vague expression as 'official business',
'official duty' and 'official tour', etc. As it is necessary to know the exact
purpose for which journey is undertaken in order todetermine whether the cost
of the journey is correctly debitable to the Government, an indica tion as to
the specific purpose of the journey is essential. The controlling officers, in
terms of S. R. 195, are responsible to ensure that the specific purpose of the
journey is always indicated on the T. A. bill. This requirement should invariably
be complied with in order to obviate the delay which otherwise occurs as a
result of the submission of incomplete T. A. bills, which have to be returned
by Audit. Where the purpose of the journey is of a secret nature, it may be
indicated in a separate letter signed by the Controlling Officer and sent in a
sealed cover to the Audit Officer concerned by name.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b>RECORD OF SERVICE</b><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">B-16
AND ABOVE GOVERNMENT SERVANTS
(S.R. 196):</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 8.169</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The record of the service of a
BPS-16 & above officers is kept by the respective audit officer in such
form as may be prescribed by the Auditor General of Pakistan. In pursuance of these
powers the Auditor-General has decided that a 'History of Service' will be
maintained for every gazetted officer, which will contain the following
information:-</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Name;
Qualification; Date of birth; Date of joining service; Domicile; Province of
origin; Mother tongue; Stations of appointment; Dates of officiating and
substantive appointments; Leave and suspensions, etc.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Any literary
work done by the Government servant or any title conferred upon him is also
mentioned therein.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">B-L TO B-15
GOVERNMENT SERVANTS (S.RS. 197 TO 205):</span></b></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.170</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A Service Book must be maintained for
every BPS-1 to BPS-15 Government servant holding a substantive post on a
permanent establishment or officiating in a post or holding a temporary post
with the exception of the following: </span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Government
servants who are recruited for purely temporary vacancies and are not eligible
for permanent appointment.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Policemen
of rank not higher than that of Head Constable.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">The Service Book
is supplied for the Government servant at his own cost on his first appointment
to Government service. This is kept in the custody of the head of office and
transferred with him from office to office. If he resigns from service or is
discharged from the service without fault, the service book may be given to the
Government servant after making an entry to this effect in the Service Book.
Where a pensioner asks for his Service Book, it can be handed over to him after
recording the following certificate over the signature of the proper authority:
-</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">"Mr. ................left the
service on pension on…....................and this Book is returned to him at
his own request".</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.171</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Every step in a Government servant's
official life should be recorded in his Service Book and each entry attested by
the head of office. There should be no erasure or overwriting and all
corrections should be neatly made and properly attested.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.172</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The period of suspension, leave or other
interruptions, should be duly recorded and attested. In order to ensure that
there is no omission as to create any complications at the time of pension, it
is permissible for a Government servant to examine his Service Book from time
to time. He should rather sign against every entry in the appropriate column.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.173</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> If a Government servant goes on Foreign
Service his Service Book should be sent to the audit officer. The audit officer
will make the entries over his signature in respect of order sanctioning the
transfer, the effect of transfer in regard to leave admissible during Foreign
Service and any other particulars deemed necessary by him and return the
Service Book to the department. On the Government servant's return from Foreign
Service the Service Book should be sent to the audit officer again who will
make necessary entries in regard to the Foreign Service. No entry relating to
the time spent in Foreign Service can be attested by any authority other than
the audit officer.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.174</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> In so far as those Government servants
are concerned for whom Service Book is not required to be maintained Service
Roll should be maintained, which should contain particulars regarding date of
enrolment, marks of identification, posts held, promotions, demotions, absence
from duty with or without leave and other interruptions in service.<br />
<br />
</span><b>JOINING TIME</b><span style="font-family: "Times New Roman","serif"; font-size: 13pt;"></span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">TRANSFER FROM ONE POST TO ANOTHERIN THE SAME STATION (S.R. 293):</span></b></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.175</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Joining time for one day only is
allowed when the appointment to another post does not involve change of
residence from one station to another. A holiday counts as a day for the
purpose of this rule.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">TRANSFER
TO ANOTHER STATION:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.176</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The maximum joining time
admissible to a Government servant on transfer from one station to another is
30 days, Six days are allowed for preparation and in addition the time taken in
actual journey calculated as under:-</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 0px; margin-right: 0px; text-align: left; width: 600px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.4pt;" valign="top" width="151"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 336.6pt;" valign="top" width="449"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">One
day for each</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.4pt;" valign="top" width="151"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">By Railway</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 336.6pt;" valign="top" width="449"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">250 miles</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.4pt;" valign="top" width="151"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">By Ocean Steamer</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 336.6pt;" valign="top" width="449"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">250 miles or any longer time
actually</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.4pt;" valign="top" width="151"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">By River Steamer</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 336.6pt;" valign="top" width="449"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">80 miles occupied in journey.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.4pt;" valign="top" width="151"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">By Motor-car</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 336.6pt;" valign="top" width="449"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">80 miles</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.4pt;" valign="top" width="151"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">By Air</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 336.6pt;" valign="top" width="449"><div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Number of day(s) actually taken
in the air journey</span></div>
</td>
</tr>
</tbody></table>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.177</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A day is allowed for any
fractional portion of any distance as prescribed above. In cases of journey by
steamer the limit of 6 days for preparation may be extended to cover any period
unavoidably spent in awaiting the departure of the steamer. Travel by road not
exceeding 5 miles to and from the Railway Station or Steamer Ghat at the
beginning or end of journey is not counted towards joining time. Friday does
not count as a day for purposes of these rules, but Fridays are included in the
maximum limit of 30 days.</span></div>
<div style="margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">8.178</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> An authority sanctioning a transfer is
competent to reduce the period of joining time as admissible under these rules,
if special circumstances so require.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">GENERAL
ORDERS (S.Rs. 296 TO 302):</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 8.179</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The joining time is
normally calculated by the route which travellers ordinarily use irrespective
of the route by which the Government servant has actually travelled.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 8.180</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> If a Government servant is
required to make over charge at a place other than his headquarters, joining
time should be calculated from that place. When a government servant is
appointed to a new post, while in transit from one post to another, his joining
time begins from the day following that on which he received orders for
transfer. But a second period of 6 days for preparation is not allowed in such
cases.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 8.181</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Where a Government servant
takes leave while in transit from one post to another, the period which has
elapsed since he relinquished charge of the old post should be included in his
leave. If, however, the leave is on medical certificate, the period may be
treated as a joining time. When a government servant is appointed to a new post
while on leave not exceeding 4 months, the joining time will be calculated from
his old station or from the station at which he is spending leave, whichever
will entitle him to lesser joining time.</span></div>
<div style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 8.182</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The period of joining time
may be extended beyond 30 days if there are special circumstances to justify
the extension.</span></div>
<div style="text-align: justify;">
<br />
<hr size="1" style="margin-left: 0px; margin-right: 0px;" width="33%" />
<div id="ftn1">
<div style="margin: 6pt 0in;">
<a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftnref1" name="_ftn1" style="mso-footnote-id: ftn1;" title=""><span class="MsoFootnoteReference"><span class="MsoFootnoteReference"><span style="color: black; font-family: "Arial","sans-serif"; font-size: 8pt;">[1]</span></span></span></a>
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Note: The
old limit of Rs 30 would normally cover HI'S I or 2 employees in the present
context.</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div class="MsoFootnoteText">
<br /></div>
</div>
<div id="ftn2">
<div style="margin: 6pt 0in;">
<a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftnref2" name="_ftn2" style="mso-footnote-id: ftn2;" title=""><span class="MsoFootnoteReference"><span style="font-size: 10pt;"><span class="MsoFootnoteReference"><span style="color: black; font-family: "Arial","sans-serif"; font-size: 10pt;">[2]</span></span></span></span></a><span style="font-size: 10pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division O.M. No. 12(10) R-11/50 dated 13-7-1951.]</span></div>
<div class="MsoFootnoteText">
<br /></div>
</div>
<div id="ftn3">
<div style="margin: 6pt 0in;">
<a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftnref3" name="_ftn3" style="mso-footnote-id: ftn3;" title=""><span class="MsoFootnoteReference"><span class="MsoFootnoteReference"><span style="color: black; font-family: "Arial","sans-serif"; font-size: 8pt;">[3]</span></span></span></a>
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance
Division O M. No.2(8)-Reg.(9)/87-950/88 dt.11-8-1988.] </span></div>
<div class="MsoFootnoteText">
<br /></div>
</div>
<div id="ftn4">
<div class="MsoFootnoteText">
<a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftnref4" name="_ftn4" style="mso-footnote-id: ftn4;" title=""><span class="MsoFootnoteReference"><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[4]</span></span></span></a> [Finance
Division O M. No.2(8)-Reg.(9)/87-950/88 dt.11-8-1988.]</div>
</div>
<div id="ftn5">
<div style="margin: 6pt 0in;">
<a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftnref5" name="_ftn5" style="mso-footnote-id: ftn5;" title=""><span class="MsoFootnoteReference"><span class="MsoFootnoteReference"><span style="color: black; font-family: "Arial","sans-serif"; font-size: 8pt;">[5]</span></span></span></a>
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance
Division O.M.No F. 2(12) R-9-73-917, D 1405 R-9/77 dated 12-2-1978.]</span></div>
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<br /></div>
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<a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftnref6" name="_ftn6" style="mso-footnote-id: ftn6;" title=""><span class="MsoFootnoteReference"><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[6]</span></span></span></a> [Finance
Division O M. No.2 (8)-Reg.(9)/87-950/88 dt.11-8-1988.]</div>
</div>
</div>
</div>Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-8854598589278537351.post-85472320475024979342012-02-21T22:06:00.000+05:002012-02-21T22:06:24.840+05:00FUNDAMENTAL RULES<div dir="ltr" style="text-align: left;" trbidi="on">
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<strong><span style="color: black;">INTRODUCTION:</span></strong><span style="color: black;"> </span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><b style="mso-bidi-font-weight: normal;">7.1 </b>
The Fundamental Rules were enforced by the late Government of India with
effect from the 1st January,
1922, to regulate the conditions of service, such as, age of
retirement, leave, joining time, fixation of pay, dismissal, removal from
service and suspension, travelling allowance etc. in replacement of
corresponding rules in the Civil Service Regulations. These are among the few
sets of very old rules which on independence were inherited from the late
Government of India. There were then two sets of Fundamental Rules, the one
which were applicable to the members of Services subject to the rule-making
control of the late Secretary of State-in-Council and the other which were
applicable to the members of the Services subject to the rule-making control of
the Governor-General-in-Council. In the wake of Independence control of all Services and
Cadres was transferred to the Governor-General-in-Council. In consequence the
Fundamental Rules in the first category became applicable to all Government
servants whose pay was debitable to the civil estimates.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<strong><span style="font-size: 12.0pt;">VALIDITY
OF FUNDAMENTAL RULES:</span></strong><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>7.2 </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The
Fundamental Rules have remained in force with necessary adaptations and
modifications, etc. on the strength of saving provisions in the successive
constitutional enactments. Article 268 of the 1973 Constitution, read with
Article 2 of the Provisional Constitutional Order, 1981 (CMLA Order of 1981)
may be referred to in the present context. Attention may also be invited to
Article 241 of the Constitution and Sub-section (2) of Section 25 of the Civil
Servants Act, 1973, according to which any rules, orders or instructions in
respect of any term and condition of service of Civil Servants duly made or
issued by an authority competent to make them and in force immediately before
the com-<br />
mencement of the Act shall, in so far as such rules, orders or instructions are
not inconsistent with the provisions of the Act shall be deemed to be rules
made under the Act. All previous rules have to be read in the light of this
legal and constitu tional position. The leave and T. A. Rules contained in the
Fundamental Rules have since been replaced by new set of rules. The age of
retirement of Government Servants is now regulated under Section 13 of the
Civil Servants Act, 1973. </span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>7.3</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Section 23 of the
Civil Servants Act, 1973 provides that provisions of the Act or any rules shall
not be construed to limit or abridge the powers of the President to deal with
the case of a civil servant in such manner as may appear to him to be just and
equitable. This is, however, subject to the condition that his case will not be
decided in any manner less favourable to him that the provisions of the Act or
such rule. </span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<strong><span style="font-size: 12.0pt;">EXTENT
OF APPLICATION:</span></strong><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>7.4</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The Fundamental
Rules apply to all Government servants who are subject to the rule-making power
of the President and whose pay is debitable to civil estimates and to any other
class of Government servants to which the President may by general or special
order declare them to be applicable.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>7.5</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The Fundamental
Rules do not apply to Government servants whose conditions of service are
governed by Army, Navy and Air Force Regulations. If any officer of these
services is temporarily transferred to service paid from Civil Estimates, he
will ipso facto, become subject to the Fundamental Rules except for leave rules
while so transferred. On the contrary, however, a Government servant, paid from
Civil Estimates, who is temporarily transferred to service paid from Defence
Estimates, will continue to remain subject to the Fundamental Rules.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>7.6</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The powers specially
granted by the Fundamental Rules to Local Governments may be exercised by them
in respect of the Government servants under their administrative control. These
powers may be exercised by the President in respect of all other Government
servants.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>7.7</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The Provincial
Governors exercise the powers to make rules or general orders as conferred upon
Local Governments by the Fundamental Rules. A Local Government may relax the
provisions of rules or orders so made by it in such a manner that it is just
and equitable, subject to the limit of its powers to make such rules and
orders. This is subject to the condition that where such rule or order is
applicable to the case of any person, the case should not be dealt with in any
manner less favourable to him than that provided by the rule or order.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>7.8</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The powers conferred
upon the Local Government by the Fundamental Rules can be delegated to any of
its officers, subject to any conditions it may think fit to impose, with the
following exceptions: -</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> All powers to make rules; and</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> the other powers conferred by rules 6,
9 (6) 44, 45-A, 45-B, 45-C, 108-A, 119, 121 and 127 (C) and the first proviso
to clause (i) of rule 30.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>7.9</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The powers delegated
by the Government of Pakistan in its capacity as a Local Government under
different Fundamental Rules, are contained in Appendix 4 of F. R. Vol II as
amended from time to time.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>7.10</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The powers under Fundamental
Rules may be exercised or delegated only after consultation with the Ministry
of Finance. It is for the Ministry of Finance to prescribe by general or
special order, cases in which its consent may be presumed to have been given.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>7.11</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The powers to interpret the
Fundamental Rules is reserved to the President of Pakistan.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<strong><span style="font-size: 12.0pt;">DEFINITIONS
AND ORDERS ISSUED UNDER F, R. 9:</span></strong><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>7.12</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Unless there is
something repugnant in the subject or context, the terms defined below ate used
in the rules in sense here explained:</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><b style="mso-bidi-font-weight: normal;">(1</b>)
<b style="mso-bidi-font-weight: normal;"> Act.</b> The act means the
Government of India Act, 1935 as adapted by the Pakistan (Provisional Constitution)
Order, 1947.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><b style="mso-bidi-font-weight: normal;">(2)</b>
<b style="mso-bidi-font-weight: normal;">Average Pay.</b> Average pay means
the average monthly pay earned curing the twelve complete months immediately
preceding the month in which the event occurs, which necessitates the
calculation of average pay.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .5in .75in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span>The "12 complete months" given
above should be interpreted literally, e. g. a Government servant, who has been
on leave from the 23rd March, 1986, to 22nd July, 1986, inclusive is granted
leave from 4th February, 1987, the average pay is to be calculated on the pay
earned from 1st February, 1986 to 22nd March, 1986, and 23rd July, 1986 to 31st
January, 1987. If the Government servant happens to be on leave for more than
12 months immediately preceding the month in which the leave is taken, the
average should be taken of the monthly pay earned during the 12 complete months
immediately preceding the months in which the previous leave commenced.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .5in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-tab-count: 2;"> </span>In
the case of a Government servant on foreign service out of Pakistan lasting for more than 12
months who, on reversion to the Government service, immediately takes leave,
the calculation of average pay should be based on the pay drawn by him during
the 12 complete months proceeding the month in which he was transferred to
foreign service.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .5in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-tab-count: 2;"> </span>The
period of joining time taken either under clause (b) or under clause (c) of F.
R. 105 during the preceding 12 months should be ignored in calculating average
pay as no pay is drawn in respect of such joining time.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .5in .75in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-tab-count: 2;"> </span>Where
the Government servant belongs to a vacation Department, the vacation falling
in the period of 12 complete months immediately preceding the month in which
the leave is taken should be treated as duty and the pay drawn bythe Government
servant during the vacation should be taken into account in determining his
leave salary during the succeeding leave.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(3) Cadre.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Cadre means the strength of a service or a part of
a service sanctioned as a separate unit.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(4) Compensatory Allowance</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">.<b style="mso-bidi-font-weight: normal;"> (i)</b> Compensatory Allowance means an allowance granted to meet
personal expenditure necessitated by the special circumstances in which duly is
performed. It includes a travelling allowance but does not include a sumptuary
allowance nor the grant of free passage by sea to or from any place outside Pakistan.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in 1.0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">
The circumstances which justify the grant of special pay to an officer are
entirely different in character from those which justify the grant of a
compensatory allowance, a difference emphasized in the definitions of those
terms embodied in the F. Rs. These definitions should be strictly construed, and
an exact compliance required with the conditions stated in them as antecedent
to the grant of either special pay or compensatory allowance.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in 1.0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">
In view of the importance attached to the correct classification of additions
to pay such as special pay and compensatory allowance, the reasons for the
grant of such additions to pay should be briefly recorded in the letter
conveying the sanction.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(5) </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">
Duty. ----Duty includes: -</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt 63.0pt 1.0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>(A)(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Service as a probationer
or apprentice, provided that such service is followed by confirmation.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt 1.0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">
Joining time.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in 63.0pt 1.0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;">
</span><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span>(B)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> A local Government may issue orders
declaring that in circumstances similar to those mentioned below; a Government
servant may be treated as on duty: </span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in 1.0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">
In the case of a student stipendiary or otherwise, who is entitled to be
appointed to the service of the Government on passing through a course of
training at a university, college or school in Pakistan, during the interval
between the satisfactory completion of the course and his assumption of duties?</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt 1.0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">
During preparation in Pakistan
for an examination in any oriental language.<br />
<span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span><b style="mso-bidi-font-weight: normal;">(c)</b>
On the first arrival in Pakistan of Government servants appointed in England
who do not, before they report themselves at the seat of the Local Government
servant concerned, receive orders to take charge of a specified post, during
the interval between the date of such report and the date on which they take
charge of their duties.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in 63.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>(C)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> In terms of (5) (B) above the President
has issued the following general orders applicable to all Government servants
under his administrative control: </span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt 1.0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> A Government
servant who has been substantively appointed to a post or cadre in Government
service is treated on duty during any course of instruction or training which
he may be required or permitted to undergo in accordance with the terms of any
general or special order of the President.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt 1.0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">
A student, stipendiary or otherwise, who is entitled to be appointed to the
Government service on passing through a course of training at a university,
college or school is, unless in any case it be other wise expressly provided in
the terms of his appointment, treated as on duty during the interval between
the satisfactory completion of the course and his assumption of duties.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt 1.0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">
A Government servant is treated on duty during any period he is permitted to
spend in preparation for an examination in Urdu, Persian or Arabic. The period
to be spent in preparation is limited to six months in the case of examination
by the Degree of Honour Test in Arabic or Persian and to three months in all
other cases.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt 1.0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(iv)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">
When a Government servant is treated as on duty under (i) to (iii)above, his
right to draw during such period any Compensatory Allowance attached to the
post on which he holds lien is governed, as though he was on leave, by S. R. 6
et seq.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt 1.0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(v)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">
The period spent in training and on the journey to and from the place of
training by the Reservists of the Pakistan Army and Pakistan Navy in Civil
Government employ, when called upon for periodical military and naval training
respectively is treated as on duty for purposes of civil leave and increment of
civil pay.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt 1.0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(vi)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">
The period spent by an employee of the Federal Government on the Civil Defence
Training with the permission of the Head of his office is treated as duty.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt 1.0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(vii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">
A Government servant required to attend an obligatory departmental examination,
or permitted to present himself at an examination the passing of which is a
condition of preferment in Government service may be treated as on duty during
the day or days of examination and during the reasonable time required for the
journey, if any, to and from the place of examination- in this connection the
Government have decided that the phrase "obligatory examination"
covers only compulsory or optional examination for promotion within the normal
scope of the Government servant's department or office.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: .5in; margin-right: .25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Note.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> According
to audit rulings the status of a probationer is so be considered as having the
attributes of a substantive status except where the rules prescribe otherwise.
No person appointed substantively to a permanent post in a cadre is a
probationer, unless definite conditions of probation have been attached to his
appointment, such as the conditions that he must remain on probation pending
the passing of certiain examination. The term 'probationer' does not cover a
Government servant, who holds substantively a permanent post in a cadre and is
appointed on probation to another post.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(6-A)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> <b style="mso-bidi-font-weight: normal;">Fee</b>---- Means a recurring or
non-recurring payment to a Government servant from a source other than general
revenues, whether made directly to the Government servant or indirectly through
the intermediary of Government.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(7)
Foreign Service,</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">
Means service in which a Government servant receives his substantive pays with
the sanction of Government from any source her than the revenues of the
Governor General or of a Province or the Railway Fund</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(8) General Revenues of Pakistan:
---</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Includes
the revenues allocated to ocal Government and exclude the revenues of Local
Funds.The term 'General Revenues of Pakistan’ is no longer an
appropriate term. Since the recasting of this erm will necessitate several
modifications in other rules, it is proposed that this efinition may be allowed
to stand for the present.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(9) Honorarium.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Means a recurring or non-recurring payment granted
o a Govemrnent servant from general revenues as remuneration for special work f
an occasional or intermittent character.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(10)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> <b style="mso-bidi-font-weight: normal;"> Joining Time.</b> Means the time allowed
to a Government servant in hich to join a new post or to travel to or from a
station to which he is posted.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(11) Leave on Full or Half Pay</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">-Means leave on
leave salary equal to he pay or half pay last drawn by the Government servant
before the commencement of the leave.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span><b style="mso-bidi-font-weight: normal;">(12) Leave Salary.</b>
Means the monthly amount paid by Government to<br />
a Government servant on leave.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(13)
Lien.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">
Means the title of a Government servant to hold substantively either
immediately or on the termination of a period or periods of absence, a
permanent post, including a tenure post, to which he has been appointed
substantively.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(14)
Local Fund. </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Means</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in 1.0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> revenues
administered by bodies which by law or rule having theforce of law come under
the control of the Government, whether inregard to the proceedings generally or
to specific matters, such asthe sanctioning of their budgets, sanction to the
creation or filling up of particular posts or the enactment of leave, pension
or similarrules; and</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt 1.0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> the
revenues of any body which may be specially notified by the President as such.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(15) Local Government.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Local Government for the purposes of
these<br />
rules does not include a Chief Commissioner.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in 1.0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(16)(a) Military Commissioned Officer.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Means a
commissioned officer other than</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt 81.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> a departmental commissioned officer;
and</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt 81.0pt 1.25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> a commissioned
officer of the Pakistan Medical Department. It does not include a warrant
officer.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in 1.0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">
<b style="mso-bidi-font-weight: normal;">Military Officer.</b>Means any officer
falling within the definition, of military commissioned officer, or included in
sub-clause (i) or (ii) of clause (a) above or any warrant officer.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in 1.0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(17) Ministerial Servant</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">.Means a Government servant of a
subordinate service whose duties are entirely clerical and any other class of
servant specially defined as such by general or special order of a Local
Government.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .5in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;">
</span><span style="mso-tab-count: 1;"> </span>The members of Class II service
whose duties are predominantly clerical are classed as ministerial servants.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: .5in; margin-right: .25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Note.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> With
effect from the 21st August,
1973 all 'classes-' among Government servants, have been abolished
and replaced by a unified graded structure. Consequently, the old defination as
in the above rule may be construed, in the present context, to apply to all
Government servants Grade 16 and below whose duties are entirely or
predominantly clerical.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(18) Month.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Means a calendar month. In calculating a
period expressed in terms of months and days, complete calendar months,
irrespective of the number of days in each, should first be calculated and the
odd number of days calculated subsequently.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .5in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-tab-count: 2;"> </span>For
the sake of illustration in calculating a period of 3 months and 20 days from 25th
January, 3 months should be taken as ending on 24th April, and the 20 days on
the 14th May. In the same way the period from 30th January to 2nd March should
be reckoned as 1 month and 2 days, because one month from 30th January ends on
28th February. A period of one month and 29 days commencing from 1st January
will expire in an ordinary year (in which February is a month of 28 days) on
the last day of February, because a period of 29 days cannot obviously mean to
exceed a period of full calendar month and leave for 2 months from 1st January
will end on the last day of February. The same would be the case if February
was a month of 29 days or if the broken period were 28 days (in an ordinary
year).</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(19) Officiate.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> A Government servant officiates in a
post when he performs the duties of a post on which another person holds a
lien. A Local Government may, if it thinks fit, appoint a Government servant to
officiate in a vacant post on which no other Government servant holds a lien.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .5in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-tab-count: 2;"> </span>In
the case of a Government servant with a substantive post on a permanent
establishment, who is appointed to officiate in a permanent post which is
substantively vacant or which is temporarily vacant in consequence of the
absence of the substantive incumbent on extraordinary leave or on transfer to
foreign service, and is allowed to draw the full officiating pay or salary
admissible under the rules, the difference between the substantive pay and
officiating pay counts as emoluments for pension.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(20)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">
Deleted.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(21) Pay .</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Means the amount drawn monthly by a<br />
<span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span><b style="mso-bidi-font-weight: normal;">(a)</b> Government servant as: </span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt 1.0in 81.0pt 1.25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> the pay, other than special pay or pay
granted in view of his personal qualifications which has been sanctioned for a
post held by him substantively or in an officiating capacity, or to which he is
entitled by reason of his position in a cadre.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt 1.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>(ii) </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">technical pay special pay and personal
pay; and </span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt 1.25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> any other emoluments which may be
specially classed as pay by the Governor-General.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt 1.0in 1.25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">
In the case of a military officer pay includes the amount which he receives
monthly, under the following designations: -</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt 1.25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> pay of appointment, lodging allowance
and marriage allowance; and</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt 1.25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> pay of rank, command pay, additional
pay, Pakistan Armyallowance, lodging allowance and marriage allowance.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">The following also are classed as pay:
---- </span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Judicial pay,
language pay, Staff pay, Frontier allowance, and Pashto allowance.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(22) Permanent Post.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Means a post carrying a definite rate of
pay sanctioned without limit of time.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(23) Personal Pay.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Means additional pay granted to a
Government servant: </span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt 1.0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> to
save him from the loss of substantive pay in respect of apermanent post other
than a tenure post due to a revision of pay orto any reduction of such
substantive pay otherwise than as adisciplinary measure; or</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt 1.0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> in
exceptional circumstances, on other personal considerations. </span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt 1.0in; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">The cases in
which it is proposed to grant personal pay under 9(23) (b) should be referred
to the Ministry of Finance through the administrative Ministry concerned. No
case can be entertained which is not of an entirely exceptional character and
in submitting cases for the grant of personal pay this should be carefully
borne in mind.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(24)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> <b style="mso-bidi-font-weight: normal;"> Presumptive Pay</b>. Presumptive pay of a
post, when used with reference to a particular Government servant, means the
pay to which he would be entitled if he held the post substantively and were
performing its duties but it does not include special pay unless the government
servant performs or discharge the work or responsibility or it is exposed to
unhealthy conditions, in consideration of which the special pay was sanctioned.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(25)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">
<b style="mso-bidi-font-weight: normal;">Special Pay</b>. Means an addition of
the nature of pay, to the emoluments of a post or of a Government servant,
granted in consideration of</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> the
specially arduous nature of the duties; or</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> a
specific addition to the work or responsibility; or</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt 1.0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(c)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> the
unhealthiness of the locality in which the work is performed.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">A provision in
the contract of a Government servant appointed to particular post that he
should "also do all things that may be required of him" does not
contemplate his being required to perform onerous additional duties in another
post without remuneration.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(26)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Deleted.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(27)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> <b style="mso-bidi-font-weight: normal;">Subsistence Grant</b>. Means a monthly
grant made to a Government servant who is not in receipt of pay or leave
salary.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(28)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">
<b style="mso-bidi-font-weight: normal;">Substantive Pay</b>.Means the pay other
than Special pay, personal pay. or emoluments classed as pay by the
Governor-General under Rule 9(21) (a) iii) to which a government servant is
entitled on account of post to which he has been appointed substantively or by
reason of his substantive position in a cadre.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;">
</span>Marriage Allowance and Lodging Allowance of Military Officers in the Army
come within the definition of "substantive pay" so long as they
continue to be treated as part of 'pay'.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(29) Techinical Pay</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">. Means pay granted to a Government
servant by<br />
virtue of his possessing minimum technical qualifications required for a post.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">The definition given in the F. R. is
obsolete.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(30) Temporary Post. (i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Means a post carrying a definite rate
of pay<br />
sanctioned for a limited time.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in 1.0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The temporary
post can be held either substantively or in an officiating capacity. But the
substantive appointment to the temporary posts should be made in a limited
number of cases as e. g., when posts are for all intents and purposes
quasi-permanent or when they have been sanctioned for a period of not less than
or there is reason to believe that they will not terminate within a period of
three years. In all other cases, appointment to temporary posts would be made
in an officiating capacity only.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(30-A)Tenure Post: --- </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Means a permanent post which an
individual Government servant may not hold for more than a limited period.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in 1.0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(31)(a) Time Scale Pay.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Means pay which subject to any
conditions prescribed in the rules, rises by periodical increments from a
minimum to a maximum.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt 1.0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(b) Identical Time Scale.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Time scales are said to be
identical if the minimum, the maximum, the period of increment and the rate of
increment of the time-scales are identical.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in 1.0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(c) Same Time Scale.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> A post is said to be on the same
time-scale as another post on a time-sca!e if the two time-scales are identical
and the posts fall within a cadre, or a class, in a cadre, such cadre or class
having been created in order to fill all posts involving duties of
approximately the same character or degree of responsibility, in a service or
establishment or group of establishments so that the pay of the holder of any
particular post is determined by his position in the cadre of class and not by
the fact that he holds that post.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in 1.0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>(32) Travelling Allowance.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Means an allowance granted to a Government
servant to cover the expenses which he incurs in travelling in the interest of
the public service. It includes allowances granted for the maintenance of
conveyances, horses and tents.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in 1.0in; text-align: justify;">
<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<strong><span style="font-size: 12.0pt;">GENERAL CONDITIONS OF SERVICE</span></strong><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<strong><span style="font-size: 12.0pt;">PRODUCTION
OF HEALTH CERTIFICATEON FIRST APPOINTMENT (F. R. 10):</span></strong><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.13</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> No person can be appointed to a
post in Government service in Pakistan
without a medical certificate of health. This certificate must be affixed to
the first pay bill to be submitted to the audit officer or the treasury officer
as the case may be. The Local Governments can make rules prescribing the form
in which the medical certificates are to be prepared and the particular medical
officer or other officer by whom they can be signed. A Local government, may,
however, in individual cases, dispense with the production of a certificate,
and may by general orders exempt any specified class of Govemnment servants
from the operation of these rules.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.14</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The rules framed by the Federal
Government in its capacity as Local Government are contained in S. Rs. 3, 4 and
4-A. (Please see para 8.3-7).</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.15</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Once a person has been asked to
produce a medical certificate of fitness and has actually been examined and
declared unfit, it is not open to the Local Government to use their discretion
to ignore the certificate that has been produced.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<strong><span style="font-size: 12.0pt;">MEDICAL
EXAMINATION DURING THE COURSE OF SERVICE (F. R. 10-A):</span></strong><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.16</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Where an authority competent to
fill the post held by a Government servant, is of the opinion that the
Government servant is suffering from a disease which renders him unfit for the
proper and efficient discharge of his duties or from a disease which is
communicable and is likely to endanger the health of the other Government
servants, the Government servant concerned may be required to appear before the
medical authority for medical examination. If the medical authority concerned,
after examining the Government servant, certifies that he requires a period of
absence from duty for the purpose of rest and recreation and that there is a
reasonable prospect of recovery, the competent authority may grant him leave
including extraordinary leave for such period as the medical authority
recommends. The leave will be granted if it is due and admissible to the
Government servant and in a manner as if the Government servant had himself
applied for the leave.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.17</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> In case the medical authority
alter examining the government servant certifies that he is permanently
incapacitated for service, the finding of the medical authority should be
communicated to the Government servant immediately. The Government servant may
witnin 7 days of the receipt by him of the official intimation of the findings
of medical authority apply to the Director-General, Health for a review of his
case by second medical board. Such an application should be accompanied by a
fee. the amount of which will be fixed by the Director-General, Health. The
Director-General then should arrange for convening of a reviewing medical board
which should consist of persons who were not the members of the first medical
board. If the reviewing medical board also certified that the Government
servant is incapacitated for further service, the competent authority may
require the Government servant to retire from service and grant to him such
invalid pension or gratuity as may be admissible under the rules. This will be
granted as if the Government servant had himself applied for an invalid
pension.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.18</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> In case the reviewing medical
board is of the opinion that the Government servant is fit for Government
service, he should be reinstated forthwith and the period of absence treated as
duty. If, however, the board certifies that the Government servant is not fit
but there is a reasonable prospect of his recovery he may be granted such leave
as is recommended by the board and is due and admissible to him.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.19</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Where a Government servant does not
apply for a review of his case within 7 days of the receipt of the official
intimation of the findings of the first medical board, the competent authority
may require him to retire from service and grant to him invalid pension or
gratuity as admissible under the rules.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.20</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The Federal Government may make rules
prescribing the form in which the medical certificate should be prepared and
the medical officers by whom it should be signed.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<strong><span style="font-size: 12.0pt;">WHOLE-TIME
EMPLOYMENT (F.R. 11):</span></strong><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.21</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The whole-time of a Government servant
is at the disposal of the Government which pays him, unless it is distinctly
provided otherwise. He may be employed in any manner required by appropriate
authority without claim for additional remuneration irrespective of the fact
that the services required of him are remunerated from general revenues or from
a Local Fund.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<strong><span style="font-size: 12.0pt;">LIEN
(F. RS. 12 TO 15):</span></strong><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>7.22</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> In F. R. 9(13)
lien is explained as the title of a government servant to hold a permanent post
in a substantive capacity. In the following rules other aspects of the lien, i.
e., holding of lien, suspension and revival thereof have been dealt with.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>7.23</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Two or
more Government servants cannot be appointed substantively to the same
permanent post at the same time. Likewise, a Government servant cannot be
appointed substantively, except as a temporary measure, to two or more
permanent posts at the same time. If a Government servant holds a lien on a
certain post, no other Government servant can be appointed substantively to
that post. Broadly speaking, there is only one substantive holder of a given
permanent post. When a Government servant is appointed to a permanent post in a
substantive capacity, he acquire a lien on that post and simultaneously ceases
to hold lien previously acquired on any other post. From the administrative
point of view, when it is proposed to confirm a Government servant in a certain
post he should be asked to give in writing that he agrees to the termination of
his lien on any other permanent post held by him in a substantive capacity.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>7.24</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> A Government
servant holding a permanent post substantively retains a lien on the post,
under the following circumstances---</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> while performing the duties of that
post;</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> while on foreign service, or holding a
temporary post, or officiating in another post;</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>(c)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> during joining time on transfer to
another post; unless he is transferred substantively to a post on lower pay, in
that case his lien will be transferred to the lower post from the date of his
relief; and</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>(d)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> while under suspension.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>7.25</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> A
Government servant sent on deputation to another office retains a lien on his
permanent post on his parent Department and as such he is governed by the rules
of the lending Department/Government in respect of pay, leave and pension etc.
which have a right to recall him from deputation. The lending Government have
accordingly a right to determine in consultation with the borrowing Government
the terms and conditions of his employment under the latter and those terms
should not be varied by the borrowing Government without first consulting the
lending Government. In accordance with this principle a convention has been
established between the Federal Government and the Provincial governments and
between the Provincial Governments themselves that no increase in pay or
improvements in other service prospects should be offered to any officer
without consulting the lending Government.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>7.26</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The officers of
the Army in Pakistan Reserve of Officers and employed under the federal
Government whenever called to Army service, retain a lien on their civil posts
during the period for which they are called to Army Service.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>7.27</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> A
competent authority suspends the lien of a Government servant holding a
permanent post in a substantive capacity, whenever he is appointed
substantively against a tenure post, or to a permanent post outside the cadre
on which he is borne or if he is appointed in a provisional substantive
capacity against a post on which another Government servant would hold a lien,
if his lien had not been suspended. The competent authority may also, at his
option, suspend the lien of a Government servant holding a permanent post
substantively if he is deputed out of Pakistan or goes on foreign service, or
is transferred in a substantive or officiating capacity to a post in another
cadre, provided there is a reason to believe that the period of deputation out
of Pakistan, foreign service or, appointment to another post respectively would
not be less than three years.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>7.28</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> A Government
servant's lien on a tenure post cannot be suspended in any circumstances. If he
is appointed in a substantive permanent capacity to another permanent post, the
lien on the tenure post must be terminated.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>7.29</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> If a
Government servant's lien on a permanent post is suspended, the post can be
filled substantively and the Government servant appointed to the post in a
substantive capacity acquires a lien on this post But if the suspended lien is
revived at a later stage, the consequential arrangements will have to be
reversed The appointments of this nature are termed as provisional
appointments.Nevertheless, the lien acquired in this manner too can be suspended
in accordance with the foregoing provisions of the rules.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>7.30</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> If a
Government servant's lien is suspended due to his substantive appointment to a
tenure post, or to a post outside the cadre or to a post on which another
Government servant holds a lien, the suspended lien will revive as soon as he
ceases to hold a lien against any one of these posts. Similarly, if a
Government servant ceases to be on deputation out of Pakistan or on foreign service or
to hold a post in another cadre, the suspended lien will revive. If, however, a
Government servant, while on deputation out of Pakistan or on foreign service
or holding a post in another cadre, takes leave and there is reason to believe
that on the expiry of leave, the Government servant concerned would continue to
be on deputation out of Pakistan, or on foreign service or to hold a post in
another cadre and the total period of absence on duty will not fall short of
three years, the lien may not be revived.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>7.31</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> If a
Government servant, on transfer to a post outside his cadre, is due to retire
on superannuation pension within three years of his transfer, his lien on the
permanent post cannot be suspended.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>7.32</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The lien
of a Government servant, with the exception of that of a Governor and Chief
Engineer, P. W. D. cannot be terminated, even with the consent of the
Government servant concerned, in any circumstances, if such termination would
leave him without a lien or a suspended lien on any post. In the case of those
officers who are appointed in a substantive capacity as a Governor or Chief
Engineer, P. W. D., their lien is terminated against the substantive permanent
post held by them prior to the above appointments.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>7.33</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> If a Government
servant is substantively appointed to a permanent post outside the cadre on
which he is borne, his lien or suspended lien on his previous post can be
terminated on the Government servant's concerned written request for the
termination of the lien and not otherwise.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>7.34</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Subject to the provisions
of F.R.15, the lien of a Government servant, even if it has been suspended, can
be transferred to another permanent post in the same cadre, if he is not
performing the duties of the post to which the lien relates.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<strong><span style="font-size: 12.0pt;">TRANSFER
FROM ONE POST TO ANOTHER (F.R.15):</span></strong><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.35 (i) </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">A Competent authority may
transfer a Government servant from one post to another. But a Government
servant cannot be transferred in a substantive or officiating capacity to a
post carrying less pay than the pay of the permanent post on which a Government
servant holds a lien, unless the transfer has been occasioned as a disciplinary
measure, on account of inefficiency or misbehaviour or the Government servant
concerned has made a written request for being transferred to a lower post.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The combination
of appointments in terms of F.R.49, the retransfer of a Government servant to
the post on which he would hold a lien, had his lien not been suspended and
permanent transfer from a higher to a lower scale in anticipation of the
abolition of a post are not transfers to lower posts within the meaning of
F.R.15.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<strong><span style="font-size: 12.0pt;">SUBSCRIPTION
TO A PROVIDENT FUND (F. R. 16):</span></strong><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.36</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> A Government servant may be
required to subscribe to a provident and or a family pension fund or any other
fund in accordance with the rules as may be framed by the President.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<strong><span style="font-size: 12.0pt;">TENURE
OF POST (F. R. 17):</span></strong><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.37</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> A Government servant draws the pay
and allowances of a post from the date he assumes the charge of that post and
ceases to draw them as soon as he relinquishes charge of that post. If the
charge of a post has been assumed in the afternoon of a day, the title to the
pay and allowances commences from the following day. Similarly if the charge of
a post is relinquished in the forenoon of a day, no pay and allowances will be
admissible for that day.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.38</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> If a person is recruited overseas,
the date from which he would be entitled to the pay and allowances will be
determined by the general or special orders of the authority by which he is
appointed.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;">Note. For instructions regarding 'transfer
of charge pl see Chapter V.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<strong><span style="font-size: 12.0pt;">CONTINUOUS
ABSENCE (F. R. 18):</span></strong></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<strong><span style="font-size: 12.0pt;">7.39</span></strong><strong><span style="font-size: 12.0pt; font-weight: normal; mso-bidi-font-weight: bold;"> If a Government servant
is continuously absent from duty, elsewhere than on foreign service in
Pakistan, whether with or without leave, for more than five years, he ceases to
be in Government employ, unless the President decides otherwise in view of some
special circumstances.</span></strong><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></b></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<strong><span style="font-size: 12.0pt;">PAY</span></strong><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.40<strong> General principle (F R. 19) </strong></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">The Local
Government is competent to fix the pay of a Government servant. Except in these
cases, where the personal pay is allowed to a Government servant on certain
considerations, the pay of a Government servant cannot be so increased as to
exceed the pay sanctioned for his post. If the increase is necessary due to one
reason or the, other it can be done only with sanction of an authority
competent to create post in the same cadre on a rate of pay equal to the pay
when increased.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.41</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The above rule does not empower a
Local Government to grant less pay than what is permissible under the rules.
Likewise it does not give to the Local Government the. power to grant pay in
excess of what is permissible under the rules. Normally, a Government servant
is entitled to the initial pay as admissible under F. R 22. But once an initial
pay is fixed in the manner, a competent authority may grant advance increments
immediately under F. R. 27.Thus F. Rs 22 and 27 read together enable a
competent authority to fix the initial pay in excess of what would have been
admissible under F. R. 22.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.42<strong> Admissibility of pay during training
ora course of instructions (f. r. 20):</strong></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> If a Government
servant is treated as on duly under F. R. 9(6) (b) the Local Government may
allow him, at their option, either to draw the pay of his substantive
appointment or any lower rate of pay considered suitable. If it is a course of
training or instruction, the Local Government may allow a Government servant to
draw the pay of the officiating appointment held by the officer at the time he
was placed on training or course of instructions etc. The officiating pay
cannot however, be allowed for a period longer than that during which the
officer would have held the officiating appointment had he not been placed on
training. This would mean that if a Government servant was holding an
officiating appointment at the time when he was placed on training he would
draw the officiating pay on every occasion during the period of instructions
and training which he would have held that officiating appointment but for such
course of instruction or training. The officiating pay would be equivalent to
what he would have drawn had he been holding the officiating appointment.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.43</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> A reservist of the Pakistan Army or
Pakistan Navy in civil employ, when called up for periodical military or naval
training is entitled to receive military or naval pay and allowances
respectively. He is also entitled to receive the excess, if any, of the civil
pay over his military/naval pay, provided this concession is specifically
sanctioned by the competent authority. The extra expenditure thus involved will
not be chargeable to Army/Defence Estimates, if the civil pay is not paid from
the Army/Defence Estimates and will be charged to the Civil Estimates.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<strong><span style="font-size: 12.0pt;">FIXATION
OF PAY:</span></strong><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.44 (i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> On first appointment to a post, the pay
of a Government servant should be fixed at the minimum of the scale of the
post.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(ii)
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">In
case of first appointment under Government fixation of initial pay can be done
by grant of not more than six premature increments subject to the conditions: </span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(a)
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">In
cases of persons recruited through the Federal Public Service Commission
premature increments should be granted on therecommendations of the F. P. S. C.
and in consideration of the fact that suitable persons of requisite qualifications
are not available on the minimum pay of the post.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(b) </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">No premature
increment should be granted in cases of ad hoc appointments in anticipation of
FPSC recommendations.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(c) </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">In posts where
recruitment is not made through F. P. S. C. premature increments should be
granted only after the appointing authority certifies that suitable persons of
requisite qualifications arc not available on the minimum of the sanctioned pay
scale of the posts.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;">(Item 16 of Annexure II to the of the
Ministry of Finance O. M. No. F. 1(5) R-12/80, dated 11<sup>th</sup> March, 1981 and F.1
(7) R-12/81, dated 14<sup>th</sup>
October, 1981.) </span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(c) Advance
Increments:-</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Grant
of advance increments to officials for possessing/attaining higher
qualification:</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(i)<span style="mso-tab-count: 3;"> </span>From
1.6.1991 onwards advance increments have been allowed.without the conditions of
the Second Division, to the official in BPS 1.1-15 for processing or acquiring
higher educational qualification over and above prescribed qualifications in
the relevant Recruitment Rules,to the extent indicated below:</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; width: 655px;">
<tbody>
<tr style="height: 22.9pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td rowspan="2" style="border: solid windowtext 1.0pt; height: 22.9pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: .95in;" valign="top" width="91">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Sr.No.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">a)</span></div>
</td>
<td rowspan="2" style="border-left: none; border: solid windowtext 1.0pt; height: 22.9pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Prescribed Qualifications</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Non-Matric</span></div>
</td>
<td colspan="4" style="border-left: none; border: solid windowtext 1.0pt; height: 22.9pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 279.0pt;" valign="top" width="372">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">No. of
increments on processing/acquiring </span></div>
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Qualification<span style="mso-spacerun: yes;"> </span>of</span></div>
</td>
</tr>
<tr style="height: 22.85pt; mso-yfti-irow: 1;">
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 22.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 69.75pt;" valign="top" width="93">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Matric</span></div>
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">2</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 22.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 69.75pt;" valign="top" width="93">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">FA/FSC</span></div>
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">4</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 22.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 69.75pt;" valign="top" width="93">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">BA/BSC</span></div>
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">6</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 22.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 69.75pt;" valign="top" width="93">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">MA/MSC</span></div>
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">8</span></div>
</td>
</tr>
<tr style="height: 22.85pt; mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 22.85pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: .95in;" valign="top" width="91">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">b)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 22.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Matric</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 22.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 69.75pt;" valign="top" width="93">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Nil</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 22.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 69.75pt;" valign="top" width="93">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">2</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 22.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 69.75pt;" valign="top" width="93">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">4</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 22.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 69.75pt;" valign="top" width="93">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">6</span></div>
</td>
</tr>
<tr style="height: 22.85pt; mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 22.85pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: .95in;" valign="top" width="91">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">c)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 22.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">FA/FSC</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 22.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 69.75pt;" valign="top" width="93">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Nil</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 22.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 69.75pt;" valign="top" width="93">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Nil</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 22.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 69.75pt;" valign="top" width="93">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">2</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 22.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 69.75pt;" valign="top" width="93">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">4</span></div>
</td>
</tr>
<tr style="height: 22.85pt; mso-yfti-irow: 4; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 22.85pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: .95in;" valign="top" width="91">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">d)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 22.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">BA/BSC</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 22.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 69.75pt;" valign="top" width="93">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Nil</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 22.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 69.75pt;" valign="top" width="93">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Nil</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 22.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 69.75pt;" valign="top" width="93">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Nil</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 22.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 69.75pt;" valign="top" width="93">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">2</span></div>
</td>
</tr>
</tbody></table>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Note:- The advance increments already
allowed in terms of para 6 of<span style="mso-spacerun: yes;"> </span>O.M
NO.F.I(7)Imp 11/87,July 1,1987 would be<span style="mso-spacerun: yes;"> </span>doubled
from 1.6.1991.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> In cases other
than cases of re-employment after resignation from public service or after
removal from public service for inefficiency, misconductor as a disciplinary
measure, a Government servant has previously held substantivelyor officiated in</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> the same
post, or</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> a
permanent or temporary post on the same time-scale, or</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(c)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> a
permanent post other than a tenure post on an identical time-scale, or</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(d)
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">a
temporary post on an identical time-scale, such post being on the same time
scale as a permanent post, or</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(e)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> is appointed
substantively to a tenure post on a time-scale identical<br />
with that of another tenure post, which he has previously held substantively or
in which he has previously officiated, </span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">then his initial pay should not be less
man the pay, other than special pay and personal pay etc., which he drew on
last such occasion. The period during which the Government servant drew that
pay on such last or previous occasions will also count for increment.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.45</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The condition that the temporary
post should be on the same time scale as a permanent post should not be
enforced when a temporary post is (i) created by one Government or Department
for the purpose of work of the same nature as the ordinary work for which
permanent posts exist, in a cadre under a different Government or Department
and (ii) sanctioned on a time-scale indentical with the time-scale applicable
to the permanent posts in the cadre under the different Government or
Department.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.46</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The following principles of
general application should also be kept in view, while dealing with the cases
of fixation of pay: </span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The Ministry of
the Head of an Administrative Department is competent to declare, as to the
relative degree of responsibility of two posts for the purpose of these rules.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> A temporary
post on a certain rate of pay (fixed or time-scale) which is converted into a
permanent post on a different rate of pay is not the same post as the permanent
post even though the duties remain the same, for purposes of these rules. The
temporary post would be regarded as having ceased to exist and to have been
replaced by the permanent post.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The substantive
pay of a Government servant in respect of a 'provisional substantive
appointment' against a post on which another Government servant holds a
suspended lien will be treated a 'substantive pay' for the purposes of these
rules, which would mean that the substantive pay in respect of a provisional
substantive appointment is taken into consideration in determining the initial
pay of a Government servant on his appointment to another post. When the
initial pay of a Government servant in a post is thus fixed, it will not be
affected even if during the tenure of his appointment to that post he reverts
from his provisional appointment.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(iv)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> If a Government
servant has been officiating in a post and is later on appointed against die
same post in substantive capacity he isentitled to get his pay fixed a new
under F. R. 22 with reference to hissubstantive pay at the time in respect of
his old permanent post.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(v)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> If the pay last
drawn by a Government servant in temporary post has been inflated by the grant
of premature increments, the pay which he would have drawn but for the grant of
these increments should be taken into account for the purposes of fixation of
pay under F.R. 22, unless the competent authority decides otherwise.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(vi)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> When a
Government servant is appointed to officiate in a post on a time-scale of pay,
but in terms of F. R. 35 his pay is fixed below the minimum of the time-scale,
he must not be treated as having effectually officiated in that post within the
meaning of F. R. 22 or counted towards duty for purposes of increments under F.
R. 26.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(vii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> If the
time-scale of a post is reduced for reasons other than a diminution in the
duties or responsibilities attached to that post and a Government servant
appointed to it is not entitled to draw pay on the time-scale as it stood prior
to the reduction on re-appointment to that post his pay should be fixed under
F. R. 22 in such a way as if the reduced time-scale was in force from the very
beginning.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(viii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Where a civil
servant is not transferred from one post to another, but is transferred from a
lower to a higher scale, initial pay in the higher scale will be fixed at the
stage next above the pay admissible in the lower scale as on the eve of
transfer to the higher scale. This decision is applicable with effect from 1st March, 1972.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;">[c. f. M/o Finance O.M. No. D-438-R
4/75-F. 2(31) RI/75,dated 18-6-1975].</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.47<strong> Fixation of pay on the change of scale
of a post (F. R. 23):</strong></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> If the scale of pay of a post is
changed the holder of the post is treated as having been transferred to another
post on the new pay and his pay is refixed under para 7.45 (viii) as if the
transfer to the new post did not involve assumption of higher responsibilities.
In such cases where the pay of a post is changed, the government servant
concerned has an option to retain his old pay until the date on which he earns
his next increment or any subsequent increments in the old scale, or until he
vacates his post or ceases to draw pay in the time-scale. The option once
exercised is deemed as final.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.48</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> A very important point
which has to be borne in mind in the context of this rule is that the
substantive part of the rule and its proviso cannot be operative at one and the
same time. During the period the option exercised underthe proviso operates,
the substantive position of the rule remains inoperative. Any failure to
exercise the option from whatever cause entails forfeiture of the benefit of
the rule.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.49</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The provisions of this rule
apply to officiating as well as substantive holder of a post. The expression
'subsequent increment in the old scale' includes grade promotion in cases in
which time-scale of pay has been substitutedby a graded scale of pay.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.50</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> If the maximum of pay of a
post is changed without affecting the minimum and the rate of increment the
refixation of pay should be done as if the Government servant was transferred
to a post which did not involve assumption of higher responsibilities even if
the Government servant might be holding the post substantively.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.51</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> <strong>Drawal of increment (F.R.24):</strong>
The increment in a time-scale is drawn as a matter of course, unless it is
withheld by the competent authority as a disciplinary measure due to misconduct
or unsatisfactory work. Whenever an increment is withheld, the authority
withholding the increment should state the period for which the increment has
been stopped</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.52</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> <strong>Conditions of service for increments
(F.R.26):</strong> The service in a post in a time-scale counts for increments,
asfollows: -</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">
All duty in a post on a time-scale and periods of leave other than
extraordinary leave count for increments in that time-scale.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> If
a Government servant holds a lien or a suspended lien against a post, the
service in another post, whether in a substantive or officiating capacity,
service on deputation count for increment in that post. If the President is
satisfied that extraordinary leave was taken<br />
on account of illness or for any other cause beyond the Government servant's
control, he can direct that the extraordinary leave may count towards
increment.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(c)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> If
a Government servant officiating in a post or holding a temporary post in a
time-scale is appointed to officiate in another post which does not carry less
pay than the pay of his original post, then on reappointment to the lower post
the service in the higher post counts for increments in the lower post. But the
period officiating service in the higher post, which would count for increment
in the lower post would be restricted to the period during which the Government
servant would have held the lower post but for his appointment in<br />
the higher post. This also covers the case of a Government servant who might
not actually have been officiating in the lower post at the time of his
appointment to the higher post, but he would have officiated as such but for
appointment to the higher post.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(d)
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Foreign
service counts for increments in the time-scale of the post in Government
service on which the Government servant holds a lien or a suspended lien. If
the Government servant receives any officiating promotion while he is on
foreign service, the period counts for increment for the duration of such
promotion the foreign<br />
service counts for increment in a temporary post also, if the Government
servant returns to the temporary post.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.53</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Following are the important decisions
having a bearing on the calculation of increments: -</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> When a
Government servant officiating in a post is transferred to officiate in another
post, the period of joining time should be treated as duty in the post, the pay
of which is drawn by the Government servant during the joining time and it is
to count for increment in the same post.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> If a Government
servant is allowed to draw his officiating pay during a course of instruction
or training, the period of training will count towards increment in the
time-scale of the post.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> If a
probationer is confirmed at the end of a period of probation exceeding twelve
months he is entitled to claim retrospectively the increments which but for his
probation, he would have received in an ordinary course.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(iv)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The concession
contemplated in F. R. 26(c) is admissible irrespective of the fact whether the
higher post is within or outside the Department to which the Government servant
belongs. This equally applies to the Provincial Civil Service officers holding
the<br />
'Listed Posts'.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.54</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> <strong>Grant of advance
increments (F.R.27):</strong> An authority competent to create a permanent post
in the same cadre on the same scale of pay can grant premature increment to a
Government servant on a time-scale of pay.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.55</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> In regard to the grant of advance
increment, usually the intention is that the officer should be entitled to the
increments in the same manner as if he had reached his position in the scale in
the normal course, and unless there are orders otherwise, he should be placed
on exactly the same footing as an officer who has so risen. It would mean thatnormally
an officer will get the next increment after completion of duty for one year at
the stage from the date the advance increment was granted. However, if the
orders envisage that the original date of increment will not be disturbed the
increment may be allowed accordingly.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.56</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The expression "Scale of
pay" represents the maximum of the scale which is to be taken into
consideration for determining the authority competent to sanction increments
rather that the stage to which the advance increment has been given.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<strong><span style="font-size: 12.0pt;">FIXATION
OF PAY ON REVERSION TO A LOWER POST ORREDUCTION OF STAGE (F. RS. 28 & 29):</span></strong><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.57</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> If a Government servant is
transferred from a higher to a lower grade or post as measure of punishment,
the competent authority may allow him to draw any pay as it may deem proper
subject to the condition that it should not exceed the maximum of the scale of
pay of the lower grade or post. In a case where a Government servant on account
of misconduct or inefficiency is reduced to a lower grade or post or to a lower
stage in the time-scale, the competent authority should clearly state the
period for which the punishment would be effective and whether, on restoration
it should operate to postpone future increments, and, if so, to what extent.
The authority concerned should specifically mention whether the reduction would
have the cumulative effect and if the increments would be admissible during the
period the reduction was in force. In short the contents of the orders in this
respect should be specific and leave no room for any doubt or equivocation.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.58</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> <strong>Presumptive pay of the
post (F.R.31): </strong>A Government servant officiating in a post draws the
presumptive pay of the post except in those cases where the pay has been
restricted under F. Rs.30 and 35. But if at any stage the presumptive pay of
the post on which the Government servant holds a lien or a suspended lien is
greater than the presumptive pay of the officiating post, he draws the
presumptive pay of the permanent post. The cases of those Government servants
who have been appointed to certain posts at their own request under F. R. 15
are, however, excluded from the provision of the latter part of the rule.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.59 </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">As an officiating Government servant on
proceeding on leave is reverted to his substantive post, he is entitled to get
his pay refixed in the higher post on return from regular leave. It sometimes
happened that their substantive pay had increased in the mean-time and when the
refixation of pay was done on return from leave the pay was fixed at a higher
stage than what they had been drawing prior to their proceeding on leave. The
Government had an impression that some Government servants proceeded on regular
leave deliberately merely to avail themselves of the aforesaid benefit. In
order to put the check against this<br />
manipulation of rules the Government have decided that when a Government
servant applies for leave and there is reason to believe that the leave was
being applied for in order to secure the benefit of the refixation of pay, the
grant of regular leave may be refused under F. R. 67.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .5in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-tab-count: 2;"> </span>In
cases where this position is not realised in advance or the leave is granted on
genuine grounds, then on refixation, the officiating pay may be restricted
under F. R. 35 so as to limit it to the pay the Government servant would have
drawn, had he not proceeded on regular leave. In short, the refixation of pay
on return from regular leave should be done in such a way so as to disallow an
increase in the officiating pay over the pay the Government servant was drawing
prior to his proceeding on leave.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.60<strong> Personal rate of pay (F. R. 33): </strong></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">If a Government
servant is appointed to officiate in a post the pay of which was fixed at a
rate personal to another Government servant, the competent authority may fix
his pay at any rate, but not more than the pay already fixed.<br />
If the post carries a time-scale pay the pay should be allowed at the minimum
of<br />
the scale and increments as stipulated therein.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.61</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> <strong>Restriction on officiating
pay (F.R.35) :</strong><b style="mso-bidi-font-weight: normal;">(i)</b> The pay
of an officiating Government servant can be fixed by a competent authority at
an amount less than that admissible under the rules.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> One class of
cases falling under F. R. 35 is that in which Government Servant merely holds
charge of the current duties and does not perform the full duties of the post. </span><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;">[Para 12 (i) Chapter IV, Section I of the Manual of Audit Instructions].</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> An Officer
appointed to hold current charge of a higher post is allowed, in terms of F. R.
35 and provision to Section 17 of the Civil Servants Act, 1973, pay in his own
grade plus additional pay equal to 20% of his grade pay. </span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;">(Establishment Division O.M. No. 1/21/76-AR1/RI.
dated 18-6-1980)</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.62</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The powers conferred under the
above rule can be exercised in individual cases by a special order. The general
application of this rule will be ultra-vires of F. R. 35. In financial
emergencies and on administrative consideration the Government has, however,
resorted to this rule in a general way. The 30% orders, which were in force
from 1st July, 1948
to 31st March, 1951
and 30th September 1951
and the length of service formula under the Revision of Pay Rules, 1951 as
amended from time to time, may be referred to in this behalf.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<strong><span style="font-size: 12.0pt;">ACTING
PROMOTIONS (F. R. 36):</span></strong><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.63</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> When Government servants are treated as
on duty while on a course of instructions or training or in other circumstances
stated in F.R.9(6)(b) the Local Government may allow acting promotion in their
places by general or special orders. It is in pursuance of these orders that
acting promotions are made in the place of Government servant undergoing
trainging in Pakistan Army Reserve of Officers or the Pakistan Territorial
Force.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<strong><span style="font-size: 12.0pt;">ABSORPTION
OF PERSONAL PAY:</span></strong><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.64</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Unless there are orders to the contrary
by the competent authority, the personal pay is reduced by any amount by which
the recipient's pay is increased. As soon as the increase is equal to the
personal pay, it is ceased to be drawn.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<strong><span style="font-size: 12.0pt;">PAY
OF TEMPORARY POST (F. RS 39 & 40):</span></strong><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.65</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> When temporary post is created and
it is to be filled by a person who is not already a Government servant, he
should be allowed the minimum pay that would be necessary to secure the
services of a person capable of discharging efficiently the duties of the post.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.66</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> In case the temporary post is such
as is to be filled by a person who is already in Government service, its pay should
be fixed after taking into consideration the character of responsibility of the
work to be performed and the existing pay of the Government servant of a status
sufficient to warrant his selection for the post.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.67</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> While dealing with the fixation of pay
in such cases, it should be borne in mind that temporary posts may be divided
into two categories <b style="mso-bidi-font-weight: normal;">(1)</b> posts
created to perform the ordinary work for which permanent posts already exist in
a cadre and <b style="mso-bidi-font-weight: normal;">(2)</b> isolated posts
created for the performance of special tasks unconnected with the ordinary work
which a service is required to perform. The posts in the first category should
be treated as temporary addition to the cadre of a service and the holders of these
posts should draw pay in the time-scale of the post without any extra
remuneration. If any of these posts involve decided increase in work and
responsibility in comparison with the duties of the parent<br />
cadre generally, a special pay may be sanctioned in addition.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">For the second
category of posts, if these involve greater responsibilities or increase in
work as compared to those of the posts in the regular line, extra remuneration
may be sanctioned, but it, in no case, should exceed, without the specific
sanction of the Ministry of Finance, one-fifth of substantive pay or Rs. 10 a
day, whichever is less.</span></div>
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<strong><span style="font-size: 12.0pt;">SCHEME OF NATIONAL SCALES OF PAY:</span></strong><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.68 (a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The Scheme of the National Pay Scales
and Allowances and other Fringe benefits for civil employees of the Federal
Government, paid directly from the Civil estimates or from the Defence
Estimates, was introduced from the
1st March, 1972. Under the scheme, salary structure of the civil
employees was divided into 22 stepsa Naib Quasid at the lowest rung of the
hierarchy, viz. NPS 1 and a Secretary to Federal Government at the top of the
ladder, viz., NPS 22. No addition to or alteration in these scales, was
permissible except with the approval of the Prime Minister. The selection
grades and technical Pays admissible prior to the introduction of the NPS were
abolished. However, the special pays attached to certain posts or certain
incumbents in the pre-national scales were allowed to be continued, under
certain conditions.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">
The National Scales of pay were replaced by the Revised National Scales of Pay
w. e. f. 1st May, 1977.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;">[Ministry of Finance O. M No F. 1(1)
Imp. 1/77, dated 28-4-1977].</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(c)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>The
Revised National Scales of Pay were modified with effect from 1st July, 1981.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;">[Ministry of Finance O. M No F. 2(18)
R-3/81. dated 27-6-1981]</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(d)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The
Scheme of Basic Pay Scales was introduced with effect from 1st July, 1983.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;">[Ministry of Finance O. M No F. 1(1)
Imp/83 dated 18-8-1983].</span></div>
<div style="margin-bottom: 6.0pt; margin-left: .75in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(e)<span style="mso-spacerun: yes;"> </span></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">The Basic Pay Scales were revised w. e.
f. 1-7-1987
and are as under:----</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt; width: 600px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.4pt;" valign="top" width="151">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">S.NO.</span></b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 171.0pt;" valign="top" width="228">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">EXISTING SCALE</span></b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.3in;" valign="top" width="221">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">NEW</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> SCALES</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.4pt;" valign="top" width="151">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">1.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 171.0pt;" valign="top" width="228">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">440-10-640</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.3in;" valign="top" width="221">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">600-13-860</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.4pt;" valign="top" width="151">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">2.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 171.0pt;" valign="top" width="228">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">460-12-700</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.3in;" valign="top" width="221">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">625-16-945</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.4pt;" valign="top" width="151">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">3.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 171.0pt;" valign="top" width="228">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">480-14-760</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.3in;" valign="top" width="221">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">650-19-1030</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.4pt;" valign="top" width="151">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">4.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 171.0pt;" valign="top" width="228">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">500-16-820</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.3in;" valign="top" width="221">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">675-22-1115</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.4pt;" valign="top" width="151">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">5.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 171.0pt;" valign="top" width="228">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">520-18-880</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.3in;" valign="top" width="221">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">700-25-1200</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.4pt;" valign="top" width="151">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">6.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 171.0pt;" valign="top" width="228">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">540-20-940</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.3in;" valign="top" width="221">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">725-28-1285</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.4pt;" valign="top" width="151">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 171.0pt;" valign="top" width="228">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">560-23-1020</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.3in;" valign="top" width="221">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">750-31-1370</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.4pt;" valign="top" width="151">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">8.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 171.0pt;" valign="top" width="228">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">590-26-1110</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.3in;" valign="top" width="221">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">790-34-1470</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.4pt;" valign="top" width="151">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">9.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 171.0pt;" valign="top" width="228">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">620-29-1200</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.3in;" valign="top" width="221">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">830-38-1590</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.4pt;" valign="top" width="151">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">10.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 171.0pt;" valign="top" width="228">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">660-32-1300</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.3in;" valign="top" width="221">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">870-42-1710</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.4pt;" valign="top" width="151">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">11.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 171.0pt;" valign="top" width="228">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">700-35-1400</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.3in;" valign="top" width="221">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">910-46-1830</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 12;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.4pt;" valign="top" width="151">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">12.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 171.0pt;" valign="top" width="228">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">750-40-1550</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.3in;" valign="top" width="221">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">970-52-2010</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 13;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.4pt;" valign="top" width="151">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">13.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 171.0pt;" valign="top" width="228">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">800-45-1700</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.3in;" valign="top" width="221">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">1035-58-2195</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 14;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.4pt;" valign="top" width="151">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">14.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 171.0pt;" valign="top" width="228">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">850-50-1850</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.3in;" valign="top" width="221">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">1100-64-2380</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 15;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.4pt;" valign="top" width="151">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">15.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 171.0pt;" valign="top" width="228">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">900-55-2000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.3in;" valign="top" width="221">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">1165-71-2585</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 16;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.4pt;" valign="top" width="151">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">16.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 171.0pt;" valign="top" width="228">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">1050-80-2250</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.3in;" valign="top" width="221">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">1350-105-2925</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 17;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.4pt;" valign="top" width="151">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">17.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 171.0pt;" valign="top" width="228">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">1600-120-3040</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.3in;" valign="top" width="221">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">2065-155-3925</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 18;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.4pt;" valign="top" width="151">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">18.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 171.0pt;" valign="top" width="228">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">2100-150-3600</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.3in;" valign="top" width="221">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">2710-195-4660</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 19;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.4pt;" valign="top" width="151">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">19.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 171.0pt;" valign="top" width="228">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">3200-160-4480</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.3in;" valign="top" width="221">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">4130-205-5770</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 20;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.4pt;" valign="top" width="151">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">20.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 171.0pt;" valign="top" width="228">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">3800-180-5240</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.3in;" valign="top" width="221">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">4900-235-6780</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 21;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.4pt;" valign="top" width="151">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">21.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 171.0pt;" valign="top" width="228">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">4200-225-6000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.3in;" valign="top" width="221">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">5420-290-7740</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 22; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.4pt;" valign="top" width="151">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">22.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 171.0pt;" valign="top" width="228">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">4500-250-6500</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.3in;" valign="top" width="221">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">5800-325-8400</span></div>
</td>
</tr>
</tbody></table>
<div style="margin-bottom: 6.0pt; margin-left: .75in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;">[Finance Division O. M. No. F.
1/7/lmp-II/87, dated 1-7-1987)</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(f)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> In cases of
promotion from a lower to higher post/scale before the introduction of these
scales, the pay of the senior employee in the same scale may be fixed and so
enhanced that it would not be less than the pay that would have been admissible
to him if his promotion to the higher post/scale had taken place after the
introduction of these scales.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(g)
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Grant
of Selection Grade to Clerical Posts from 1-7-87</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(i)
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">33%
posts of Lower Division Clerks (BPS-5) will be placed in Selection Grade
(BPS-7).</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The
Senior Clerks (B-6) of the Provincial Governments will be<br />
allowed BPS-7 and 33% posts be placed in Selection Grade (BPS-9).</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> 33% posts of Upper Division Clerks
(BPS-7); will be placed in Selection Grade (BPS-9).</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(h)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Grant of Selection Grade to Assistants
in Federal Secretariat.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">33% posts of
Assistants in Federal Secretariat will be placed BPS-15 in place of existing
25% posts in BPS-14. </span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(i) </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Grant of Advance Increments to officials
for posessing/attaining higher educational qualifications.</span></div>
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">NO.
OF ADVANCE INCREMENTS FOR OBTAINING:</span></b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt; width: 607px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt;">
<br /></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt;">Matric atleast 2<sup>nd</sup> Div.</span></b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt;">FA/FSc atleast 2<sup>nd</sup> Div.</span></b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt;">BA/BSc atleast 2<sup>nd</sup> Div.</span></b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 101.2pt;" valign="top" width="135">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt;">MA/MSc atleast 2<sup>nd</sup> Div.</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -3.25pt; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt;">(i)Where the
prescribed qualification is non-Matric</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt;">1</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt;">2</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt;">3</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 101.2pt;" valign="top" width="135">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt;">4</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 11.15pt; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt;">(ii)Where the
prescribed qualification is Matric</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt;">Nil</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt;">1</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt;">2</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 101.2pt;" valign="top" width="135">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt;">3</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -3.25pt; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt;">(iii)Where the
prescribed qualification is FA/F. Sc.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt;">Nil</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt;">Nil</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt;">1</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 101.2pt;" valign="top" width="135">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt;">2</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -3.25pt; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt;">(iv)Where the
prescribed quaiification is B. A/B. Sc.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118">
<div align="center" style="margin-bottom: 6.0pt; margin-left: -7.55pt; margin-right: 0in; margin-top: 6.0pt; tab-stops: 1.45pt; text-align: center; text-indent: 7.55pt;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt;">Nil</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt;">Nil</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.55pt;" valign="top" width="118">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt;">Nil</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 101.2pt;" valign="top" width="135">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt;">1</span></div>
</td>
</tr>
</tbody></table>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt;">
<br /></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(j)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Engineers and
Doctors will also be allowed four advance increments in case they possess or
acquire a post-Graduate degree in their relevant field for which they have not
been allowed any qualification pay.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(k)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The advance
increment/increments will be allowed at the time of recruitment or acquiring
higher qualification during service. In cases where the employee is already at
the maximum of his pay scale, he would be allowed requisite number of
increments as personal pay to be absorbed on moving over/promotion to higher
pay scale.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">UNIFORM DATE OF
INCREMENT:</span></b></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.69</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The annual increments in the Basic
Pay Scales accrue only on the first day of the month of December following the
completion of at least six months of such service at the relevant stage in that
scale as counts for increments under the ordinary rules. This is subject to the
rules regarding withholding of increments.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">MOVING OVER TO NEXT HIGHER BASIC PAY SCALE:</span></b></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.70 (a) </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">If a Government servant drawing pay in
the BPS 1 to 15 reaches the maximum of the scale and is classified at least as
“Good” in the last three Annual Confidential Reports he will be allowed the
next higher Basic Scale of pay w.e.f. the First December of the next year.An
employee who is adjusted in or whose basic scale is BPS 15 will be allowed to
move over, on the same conditions: ---</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;">[Finance Division O.M No 1(2) NG Imp
11/71. dated.26<sup>th</sup> December, 1973]</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The fixation of
pay in the higher scale will be done at the stage next above the maximum of the
lower scale.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.71 (a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The civil servant in BPS-16 to 19 will
be allowed to move over to the next higher Basic Pay Scales from the 1st
December of the year following the year in which they reach the maximum of the
Basic Pay Scale subject to the following conditions:--- </span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Cases of
Move-Over of employees from BS-16 to BS-17 and from BS-17 to BS-18 would
be scrutinized and recommended by the Move-Over Committee constituted as
follows.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">MINISTRIES/DIVISIONS:----</span></b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt; width: 600px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 4.75in;" valign="top" width="456">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Additional
Secretary or Joint Secretary(if there is no Additional Secretary) </span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.5in;" valign="top" width="144">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Chairman</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 4.75in;" valign="top" width="456">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Joint
Secretary/Deputy Secretary of the Administrative Division/Ministry. </span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.5in;" valign="top" width="144">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Member</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 4.75in;" valign="top" width="456">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(c) </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Joint
Secretary (in case of move-over from B-18 to B-19 and from B-19 to B-20)
Deputy Secretary (in case of move over from B-16 to B-17 and B-17 to B-18) of
Finance Division. </span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.5in;" valign="top" width="144">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Member</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
</tr>
</tbody></table>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">ATTACHED
DEPARTMENTS/SUBORDINATE OFFICES:</span></b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt; width: 600px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 4.75in;" valign="top" width="456">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(a) Additional Secretary
or Joint Secretary of the Administrative Ministry/Division.</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.5in;" valign="top" width="144">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Chairman</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 4.75in;" valign="top" width="456">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(b)<span style="mso-spacerun: yes;">
</span>An officer of the Department holding post in BPS-20 or at least in
BPS-19 if there will be no officer in B-20 (in respect of cases of Attached Departments)
</span></div>
<div style="margin-bottom: 6.0pt; margin-left: .25in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>OR</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Head of the subordinate office
concerned (in respect of cases of Subordinate Offices).</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.5in;" valign="top" width="144">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Member</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 4.75in;" valign="top" width="456">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(c) Joint Secretary (in case of move
over from B-18 to B-19 and from B-19 to B-20) Deputy Secretary(in case of move
over from B-16 and B-17 and from B-17 to B-18 of the Finance Division)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.5in;" valign="top" width="144">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Member</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;">[Finance Division O. M No F 1(82) R.
3/85, dated 3-3-1986]</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">The cases would
then be processed by the Establishment Division to obtain approval of the
competent authority.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> For move over
to BPS-18 the employees should have completed at least five years of service in
BPS-17. Service rendered in pay scales below BPS-17 will be computed according
to the existing formula.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> For move-over to
BPS-17, and B-18 the employee should have earned from average to good reports
without any adverse remarks during the last five years, inclusive the year of
move-over.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(iv)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The cases of
move over of employees from BPS-18 to 19 and from BPS-19 to 20 will be
scrutinized and recommended by a Selection Committee consisting of Secretary of
the administrative Ministry concerned and a representative each of
Establishment and Finance Divisions not below the rank of Joint Secretary.
However, in case of Establishment Division, the Selection Committee may be
headed by an Additional Secretary. The cases would then be processed by the Establishment
Division to obtain the approval of the competent authority.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(v)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The eligibility
of the employees for move over to BPS-19 to 20 would be subject to their having
completed the length of service of 12 years and 17 years respectively in BPS-17
and above. Service rendered in scales below BPS-17 will be computed according
to the existing formula.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(vi)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> For move-over to
BPS-19, the employee should have earned generally good reports and for
move-over to BPS-20, at least good or higher reports without any adverse entry
during the last five years inclusive of the year of move-over.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(vii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> In case an
employee fails to fulfil the condition prescribed in (iii) to (vi) above, as
the case may be, he shall wait at the maximum of the pay scale till he has
earned in succession the requisite number of reports of the required standard
without adverse entry, and his move over shall take effect from 1st December of
the year in which last such report is earned.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(viii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The move over
shall not be construed to be a promotion to the post of higher Basic Pay Scale,
but the higher pay scale will be treated to be an extension of the existing
Basic Pay Scale of the post held by the employee. Therefore, the incidence of
move over shall not be notified.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(ix)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The pay of
employees who are allowed the move over shall be fixedat the stage next above
their existing pay in the lower scale. No premature increment will be admissible
</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(x)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> In case of move
over to B-20 no Entertainment Allowance, Senior Post Allowance, Residence
Orderly/Orderly Allowance or any other fringe benefits shall be admissible to
the employees.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(xi)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The employee
allowed to move over shall not be entitled to any change in rental ceiling. The
house rent allowance, which is calculated with reference to the minimum of the
relevant basic scale shall continue to be payable on the basis of the minimum
of the scale of the post to which the employee originally belongs].</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(xii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The employees
shall not be allowed two successive move-over.However, if an employee having
moved over to a particular scale, is subsequently promoted to a post carrying
the same scale, he may again become eligible for further move over.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(xiii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Those who become
eligible for move-over during the currency of a calendar year either because of
the grant of Selection Grade, grant of advance increments, refixation of pay or
promotion etc. shall be allowed move-over from 1st of the month of December which
follows immediately thereafter provided that other conditions on the subject
are fulfilled.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;">[Finance Division O.M No F. 1(82) R.3/85.dated
1<sup>st</sup> January, 1986.]</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(b) Criteria for Move over.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> An employee
must fulfil the following<br />
requirements for move over to pay scales 17, 18, 19 and 20, as the case may be:</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> He should be a
regular member of the service cadre or post concerned and should have completed
the following length of service to a post in the pay scale in which he is to
move over:</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">B-18...............................
5 Years.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">B-19..............................12
Years.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">B-20..............................
17 Years.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">The service rendered by an employee on
regular basis in other government departments under the Federal/Provincial
Governments may be included in the length of service subject to the following
conditions:---</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> There is no
break in service between the period of previous service rendered by an employee
in other government departments, under the Federal or Provincial Governments
and the service rendered by him in the existing Federal Government department
and that his previous service in other Government departments has been counted
toward fixation of pay in the new/existing Federal Government department with
the approval of the competent authority.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The period of
leave without pay should be excluded in calculating total service required for
move over.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;">[Finance Division O.M No F.1 (20)-R 3 85
dated 16-9-1987.]</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(iv)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> His
confidential reports for the last five years in the existing post/pay-scale are
free from adverse remarks and---- </span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> are average
to good in the case of move-over to scale 17 and 18;</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> are generally good
in the case of move-over to scale 19 and at least good or above <span style="mso-spacerun: yes;"> </span>for move-over to BPS-20</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(v)
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">No
penalty under the relevant rules was imposed on him during the last five years.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(vi)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> He has not
reached his present pay scale by move-over.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(vii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Subject to
fulfilment of the conditions mentioned in the preceding<br />
paragraphs move over would be admissible from 1st December of the year
following the year in which he reached the maximum of his basic pay scale.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(viii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The Selection
Commiltee/Move-over Committee may postpone consideration of a case: </span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> If the officer is on long leave or
is under suspension, or disciplinary action is pending against him or he is on
deputation abroad or posted to an ex-cadre post abroad; or</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> His CR dossier is incomplete or
some other information is wanting.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">If a case was postponed and the employee
concerned is subsequently allowed move over this will be allowed with immediate
effect in cases covered under sub-para <b style="mso-bidi-font-weight: normal;">(i)</b>
above and the qualifying period from the date the move over was due to the
actual date of move over<br />
shall count towards increments in fixation of pay. If the case was postponed
under sub-para <b style="mso-bidi-font-weight: normal;">(ii)</b> above, move over
shall be allowedfrom the date the move over was due.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;">[Annexure to the Ministry of Finance O.
M.dated 1-1-1986].</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(ix)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> In order to ensure
expeditious finalisation of move over cases the following<br />
procedure will be adopted: ---</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">All cases of
move-over of officers upto BPS-20, irrespective of the Service-Group to which they
belong, would be processed by the Miniseries/Divisions/Departments where the
employees are working. The confidential record of the officer, if not available,
may be obtained from the concerned Ministries/Divisions administering the Service/Cadre/Group.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The cases
of Government servants who are posted in or are on deputation to the Corporations/Autonomous
Bodies would be processed by the 'parent Government Departments, after which
they will be allowed to move-over to the next pay scale.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(c)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Cases of
move-over from BPS-16 to B-17 and BPS-17 to B-18 may be approved by the Secretaries
of the administrative Ministries/Divisions on the recommendations of the Move-over
Committee. They will not be referred to the Establishment Division for obtaining
approval of the competent authority.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(d)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Cases of
move over from BPS -18 to BPS-19 and BPS-19 to BPS-20 after being processed by
the Selection Committee would be referred to the Establishment Division for
obtaining approval of the competent authority to allow move over in<br />
these cases.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;">[Ministry of Finance O. M No F I (82)/R-3/85.
dated 19-2-1986]</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(e)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The cases
of move over of Federal Government Servants serving in the Provinces to BPS-19
& 20 would be processed by the Provincial Governments where they are
serving.Thereafter they would be submitted to the Establishment Division for
approval. Move-over upto BPS-18 may be approved by the Provincial Governments.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;">[Ministry of Finance O. M No F I(27)R-3/86.
dated 23-11-1986]</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">FIXATION OF PAY
ON PROMOTION:</span></b></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.72 (i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> In cases of appointment from one post to
another post carrying BPS 2 to 19, where the stage in the Basic Scale of Pay of
the other post next above the substantive pay in the first post, gives a pay increase
equal to, or less than a full increment, the initial pay in the Basic Scale of
Pay of the other post, will be fixed after allowing a premature increment in
the Basic Scale of Pay of the other post.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> In cases of
Government servants appointed to posts in BPS-20 and above, on completion of
the minimum length of service prescribed for the relevant scale of pay in the
scale of higher post will be fixed at the next stage. But if the minimum length
of service prescribed for posts in BPS-19 and above has not been completed the
pay will be fixed at the minimum of the scale of post and for the purposes of
drawal of increment in the scale of post and for the purposes of drawal of
increment in the scale the service in that scale will count only from the date
of completion of the prescribed length of service.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The minimum
length of service prescribed for purposes of drawal of pay and increments on
promotion to posts carrying B-19 and above is as follows:----</span></div>
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">B-19......................
12 years in B-17 & above</span></div>
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">B-20......................
17 years in B-17 & above</span></div>
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">B-21......................
22 years in B-17 & above</span></div>
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">B-22......................
<span style="mso-spacerun: yes;"> </span>22 years in B-17 & above</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;">[Ministry of Finance O.M No F. 2(51)
R-2/85 dated 4-11-1985]</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.73 </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Where a Government servant drawing pay
up to BPS-18 has moved over to a higher B.P. scale and his pay fixed according
to the prescribed procedure and then later on he is promoted to that Basic Pay Scale
his pay will be enhanced by one stage.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.74 (i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> where a civil servant is not appointed
from one post to another, but only change of scale is involved, initial pay in
the higher scale will be fixed at the stage next above the pay admissible in
the lower scale as on the eve of transfer to the high scale. The case of
upgradation of posts, appointment to Selection Grade posts other than Section
Officers and move-over from a lower to higher Basic Pay Scale will be governed
by these orders.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;">[Mininstry of Finance O.M. No.893- R3/81
dated 24-10-1981.]
</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> In cases where
an employee, before reaching the maximum of a Basic Scale of Pay, is promoted
to a higher Basic Scale of Pay between 2nd June and 30th November of a calendar
year may, at his option, get his pay in the higher scale refixed from 1st
December, of the above year of promotion with reference to his presumptive pay
on that date in the pre-promotion scale.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;">[Ministry of Finance O. M No F. 3(2)
Gaz. Imp. 1/75 dated 14-10-1975.
F. 5(2) (4) Imp. 1/78 dated 20 -3-1978 and R-2/81 Dy No. I3I8/R-2/81 dated 15-12-1981 and No. F. l (49)
R-3(A)/87 dated 18-3-1984].</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">FRINGE BENEFITS
UNDER THE BASIC PAY SCALES:</span></b></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.75 House Rent Allowance</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">.All employees
not provided with Government accommodation and posted at the following stations
are entitled to house rent allowance at the rates indicated against each:-</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt; width: 607px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 221.4pt;" valign="top" width="295">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(a) Islamabad,
Rawalpindi, Karachi,
Lahore, Peshawar,
Quetta, Hyderabad
(including Kotri) Multan and Faisalabad.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 3.25in;" valign="top" width="312">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">45% of the minimum of the relevant <br />
<span style="mso-spacerun: yes;"> </span>BPS.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 221.4pt;" valign="top" width="295">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(b) All other places.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 3.25in;" valign="top" width="312">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">30% of the minimum of the
relevant BPS.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
</tr>
</tbody></table>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="color: #ff99cc; font-family: "Times New Roman","serif"; font-size: 10.0pt;">[Ministry of Finance O. M
No F2(9) R-5/81 dated 27-6-1981,
Ministry of Finance O. M. No. F. 5(l2)-R-5/82 dated 17-6-1982 and Ministry of Finance O. M. No. F.
17-Imp. 11/87 dated 1-7-1987].</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.76</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The drawal of House Rent Allowance is
regulated as under: </span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The allowance
is admissible to Federal Government employees living in private houses as are
owned by themselves, their wives, relatives or friends.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> If both husband
and wife are Government servants and residing together at the same station in a
Government residence allotted to one of them, allowance is not admissible to
the other.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">“(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">In case at (ii)
above if none of them has been provided with Government residence and both are
posted at a specified station, the house rent allowance shall be admissible to
both of them. Posting of one of the partners (i. e. husband or wife) at Rawalpindi and the other at Islamabad shall be treated as posting at one
place”.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;">[Finance Division O. M. No. F 3(82)-R
13/79-D. 252/80, dated 29-4-1981]</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(iv)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> A Government
servant, who was allotted a Government accommodation, but surrendered it, is
eligible to draw the Allowance from the date of vacation of the Government
residence.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(v)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Where a
Government residence is offered and is declined by a Government servant on
personal grounds, he will be paid the allowance.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(vi)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Even if a
Government servant is not eligible for Government accommodation on the Estate
Office Pool and is residing in his own house, he is entitled to the allowance.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(vii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The unmarried
sons and daughters, entitled to Government residence, but residing with their
parents in accommodation provided to the latter by the Government are entitled
to the allowance subject to suspension of their title to Government residence.
This can be<br />
revived from a date when they elect not to draw the allowance.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(viii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The Government
employees living with their relatives/friends, etc. in houses provided to the
latter by the Government are entitled to the allowance subject to the
permission of the sharing of Govemment accommodation being obtained from the
Estate Office.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(ix)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> In the event of
unauthorized occupation of a Government residence in a subletting case
resulting in the forfeiture of the Govemment residence, neither the allottee
nor he who was in unauthorized occupation is entitled to the allowance till
their entitlement is restored by the Estate Office.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;">[Amended vide Finance Division O. M. No.
F. 5(17)-Gaz. (i)/73, dated 20-11-1974.]</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(x)
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">The
Government servants on training abroad will continue to draw House Rent
Allowance as would have been admissible to them, but for training abroad.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;">[Finance Division O. M. No. F. 3(77)
R-13/80, dated 4-3-1980].</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.77 (i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> <b style="mso-bidi-font-weight: normal;">Residence-Office
Conveyance Allowance.</b>All employees posted at Islamabad, Karachi, Lahore,
Peshawar, Quetta, Rawalpindi, Hyderabad (including Kotri), Multan and
Faisalabad and not residing within their work premises are entitled to the Conveyance
Allowance as follows: </span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify; text-indent: 27.0pt;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt; width: 600px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 4.0in;" valign="top" width="384">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(a)
Conveyance Allowance </span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.25in;" valign="top" width="216">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Rs.*70-</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 4.0in;" valign="top" width="384">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(b)
Motor Cycle Maintenance Allowance </span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.25in;" valign="top" width="216">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Rs.*100/-</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 4.0in;" valign="top" width="384">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(c)
Car Maintenance Allowance </span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.25in;" valign="top" width="216">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Rs.*285/-</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 4.0in;" valign="top" width="384">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(d) Not maintaining car
and in receipt of pay not less than Rs. 1650/- p. m.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.25in;" valign="top" width="216">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: .3in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Rs.*150/-</span></div>
</td>
</tr>
</tbody></table>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Motor Cycle
Maintenance Allowance is admissible to an employee who maintains a motor
cycle/scooter and draws pay of not less than Rs.850/- and not more than Rs.1650/-
per month. Motor car maintenance allowance is admissible to an employee who
draws pay of not less than Rs.1650 p.m and above and possesses a motor car
registered in his/her own name or in the name of his/her spouse and not for
commercial purposes. This allowance will be admissible only to one of the
spouses and not to both, in respect of the same vehicle.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;">[Finance Division O. M. No. F. 1(1) Imp.
1/77, dated 28-4-1977.]</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;">*[Finance Division O. M. No. F. 3(5) R.
5/81, dated 27-6-1981.]</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;">[Finance Division O. M. No. F. 1/7/ Imp.
11/87, dated 1-7-1987.]</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">
Residence-Office Conveyance Allowance is admissible from the date of purchase
of the vehicle but actual payment begins only after registration of the
vehicle.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;">[Finance Division O M No F. 3(1)
R-13/80, dated 18-12-1980]</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(iv)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The Government
servants availing themselves of the facility of chartered buses/wagons are not
entitled to the allowance.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;">[Finance Division O. M. No. F. 3(4)
R-12/76 dated 29-8-1979
and No. 983-R-12/79, dated 24-10-1979].</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(v)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The Residence
Office-Conveyance Allowace will be indexed in relation to cost of living w.e.f.
1<sup>st</sup> July, 1986.The amount of Residence-Office Conveyance Allowance
admissible as stated above multiplied by the index applicable to him from time
to time.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;">[Ministry of Finance O.M No F 1(12) Imp.
11/86. dated 1<sup>st</sup>
July, 1987.]</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.78 </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Officers B-22 and Additional Secretaries,
who do not draw car maintenance allowance, are entitled to free use of staff
car for official and private purposes. This concession is subject to recovery
of Income Tax from them; 50% of the total running and maintenance charges of the
staff car subject to a maximum of Rs. 2400 will be added to their salary.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;">[Cabinet Division O.M No l/64/77-Cord I
dated 30-4-1977]</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.79</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> <b style="mso-bidi-font-weight: normal;">Senior Post Allowance.</b> The Senior Post Allowance is admissible at
the following rates:</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 0.95in; width: 372px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.0pt;" valign="top" width="180">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">BPS-20</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Rs. 200 per
month</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.0pt;" valign="top" width="180">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">BPS-21</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Rs. 400 per
month</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.0pt;" valign="top" width="180">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">BPS-22</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Rs. 600 per
month</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-indent: -23.4pt;">
<br /></div>
</td>
</tr>
</tbody></table>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.80</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The Senior Post Allowance is
treated as part of pay for the purpose of drawal of leave salary during leave
on full pay/half pay including leave preparatory to retirement.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;">[Finance Division O. M. No. F. 2(11)
Imp. 1/77 dated 3-7-1977]</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.81</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> <b style="mso-bidi-font-weight: normal;">Entertainment
Allowance.</b> Entertainment Allowance will be admissible at the following
fixed rates to officers drawing pay in B-20 to B-22:</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 0.95in; width: 372px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.0pt;" valign="top" width="180">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">B-20</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Rs. 400 per
month</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.0pt;" valign="top" width="180">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">B-21</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Rs.450 per
month</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.0pt;" valign="top" width="180">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">B-22</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Rs.650 per
month</span></div>
</td>
</tr>
</tbody></table>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.82 Non-Practising
Allowance.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">The
existing rates of Non-Practising Allowance have been revised as under:</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt; width: 600px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 3.95in;" valign="top" width="379">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Doctors
drawing pay in B-17 & B-18</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.3in;" valign="top" width="221">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Rs. 500 p.m.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 3.95in;" valign="top" width="379">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Doctors
drawing pay in B-19 & above</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.3in;" valign="top" width="221">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Rs. 700 p.m.</span></div>
</td>
</tr>
</tbody></table>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">The above Non-Practising allowance will
be admissible in all cases where a doctor is not allowed private practice.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Doctors posted
in rural areas below Town Committee level, and allowed private practice will be
given a Practice Compensatory Allowance at the rate of Rs.200 per month for
male doctors and Rs.300 per month for female doctors.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.83</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> <b style="mso-bidi-font-weight: normal;">Teaching Allowance.</b> Teaching allowance
at the rate of Rs.100 p.m. will be allowed to qualify High School Teachers who
teach basic/natural sciences.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Junior
Instructors in Polytechnics who possess Technical teachers Diploma will be
allowed Teaching Allowance at the rate of Rs.100 per month.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Doctors who
teach basic sciences in Medical Colleges will be allowed a Teaching Allowance
at the rate of Rs.500 per month.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.84</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> <b style="mso-bidi-font-weight: normal;">Charge Allowance. </b>Charge Allowance to
Principals of Colleges and Polytechnics will be admissible at the following
rates:</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt; width: 600px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 221.4pt;" valign="top" width="295">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(a)Principals of Degree
College/College of Technology</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 228.6pt;" valign="top" width="305">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Rs. 200 p. m.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 221.4pt;" valign="top" width="295">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(b)Principals
of Intermediate Colleges/</span></div>
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Polytechnics</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 228.6pt;" valign="top" width="305">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Rs. 100 p. m.</span></div>
</td>
</tr>
</tbody></table>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.85 Warden Allowance.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Teachers who are
assigned the duty of Hostel Wardens in Colleges and Polytechnics will be allowed
a Warden Allowance of Rs.100 per month.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.86 Design Allowance.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Engineers
holding University degree in engineering and working full time in the Design
Offices will be allowed a Design Allowance at the following rates:---</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt; width: 600px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 221.4pt;" valign="top" width="295">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Engineers
drawing pay in B-17</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 228.6pt;" valign="top" width="305">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Rs. 400 p.m.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 221.4pt;" valign="top" width="295">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Engineers
drawing pay in B-18</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 228.6pt;" valign="top" width="305">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Rs. 500 p.m.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 221.4pt;" valign="top" width="295">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Engineers
drawing pay in B-19</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 228.6pt;" valign="top" width="305">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Rs. 600 p.m.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 221.4pt;" valign="top" width="295">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Engineers
drawing pay in B-20</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 228.6pt;" valign="top" width="305">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Rs. 700 p.m.</span></div>
</td>
</tr>
</tbody></table>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.87 Qualification Allowance. </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">S.A.S.
Accountants will be allowed a Qualification Allowance of Rs.100 per month on
qualifying the SAS or equivalent examination. This allowance will continue to
be admissible as a separate entity even after their promotion to higher posts.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.88 Performance Evaluation Allowance. </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Audit Officers
working in the Performance Evaluation Cell will be allowed Performance
Evaluation Allowance at the following rates: </span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt; width: 600px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 221.4pt;" valign="top" width="295">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">B 17 and B-18</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 228.6pt;" valign="top" width="305">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Rs. 300 p.m.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 221.4pt;" valign="top" width="295">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">B-19 and B-20</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 228.6pt;" valign="top" width="305">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Rs. 400 p.m.</span></div>
</td>
</tr>
</tbody></table>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.89</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> <b style="mso-bidi-font-weight: normal;">Research Allowance.</b> Research Allowance at the rate of 20% of the
pay subject to a maximum of Rs. 800 p.m. will be allowed to the employees in
BPS-16 and above, deployed exclusively on research work, both field officers and
those employed exclusively for the Research Organizations. This allowance would
be admissible to employees of such research organizations which are performing
purely research work and have been so recognized by the Finance and the
Establishment Divisions.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.90</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> <b style="mso-bidi-font-weight: normal;">Deputation Allowance.</b>Civil servants while on deputation to foreign
service in Pakistan
will be allowed a Deputation Allowance at the rate of 10% of the minimum of
their Basic Pay Scale</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.91 Medical Allowance</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">. Medical Allowance
at the rate of Rs.50 per month will be allowed to the employees of BPS-1 to
BPS-15 instead of the reimbursement of the cost of medicines purchased by the
employees as outdoor patients. The facility of in-door treatment will continue
to be admissible.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;">SPECIAL ALLOWANCE FOR DEPUTY SECRETARIES:</b></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;">7.92 (i)</b> Special Allowance at a fixed
rate of Rs. 300 per month will be allowed instead of at the rate of 20% of pay
sanction vide Finance Division O.M. No. F. 1(4) R 3/83 dated the 8th December, 1985, to
holders of the post of Deputy Secretary and equivalent working in the Federal
Secretariat including President/PrimeMinister/National Assembly and Senate Secretariat
w.e.f. 1st July, 1987.
The existing Deputy Secretaries and equivalent in B-19 already drawing special
allowance at 20% of pay will continue to draw at the same rate, the amount of
their special allowance would be frozen at the rates admissible on 30th June,
1987 as personal to them for so long as they hold the post in B-19 and remain
posted in the Secretariat.</div>
<div class="MsoNormal" style="text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;">(ii)</b> Special. Allowance would be admissible
even on move-over to BPS-20 in terms of Finance Division O.M. No. F. 1 (82) R.
3/85 dated 1<sup>st</sup> January. 1986.<span style="mso-tab-count: 1;"> </span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 10.0pt;">[Ministry
of Finance O.M No F 1(7) Imp 11/87 dated 1st July, 1987 read with No 1(14) R 3/86, dated 1st July.
I986]</span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;">7.92 (A)</b> Residence Orderly or Orderly
Allowance—</div>
<div class="MsoNormal" style="text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;">(i)</b> The Establisment Division in their
O.M No 13/4/77-P.II dated 30th
April, 1977, had approved the provision of an Orderly to officers
in BPS-20 and above at their residence. It has now been decided that the
entitled officer may be allowed an option either to retain the orderly or to
receive an Orderly Allowance of Rs. 800 per month in lieu thereof. The option
for the orderly allowance should be exercised in writing and communicated to
the Audit Office through the Head of the Office concerned. The following
procedure should be observed:—</div>
<div class="MsoNormal" style="text-align: justify; text-indent: 1.25in;">
<b style="mso-bidi-font-weight: normal;">(i)</b> Those opting for the orderly
allowance would furnish a certificate to their audit office to the effect that
they have not been provided with an orderly by the office or have surrendered
the one already provided to them. This certificate should be endorsed the audit
office by the officer incharge of administration of the concerned organization.</div>
<div class="MsoNormal" style="text-align: justify; text-indent: 1.25in;">
<b style="mso-bidi-font-weight: normal;">(ii)</b> No new post of Naib Quasid may be
created in a Ministry/Division/Department without ensuring that the Residence
Orderly surrendered by any officer has been gainfully utilised in the office.</div>
<div class="MsoNormal" style="text-align: justify; text-indent: 1.25in;">
<b style="mso-bidi-font-weight: normal;">(iii)</b> In the event of an officer in
receipt of Orderly Allowance opting for the residence Orderly, it will be
responsibility of the officer as well as, officer in charge of administration
of the concerred organization to intimate the audit office about it and have
the Orderly Allowance discontinued from the date the Residence Orderly is
provided out of the existing, sanctioned strength of the organization.</div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 10.0pt;">[Ministry
of Finance O M No F 1(3) Imp 11/85 dated 24<sup>th</sup> October1986]</span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;">(ii)</b> The Orderly Allowance will be
admissible during all kinds of leave except extraordinary leave. For the
periods of training abroad the Allowance will be allowed provided the family of
the officer concerned remains in Pakistan.</div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 10.0pt;">[Ministry
of Finance O.M. F 1(3) Imp 11/85, dated 29<sup>th</sup> April 1987.]</span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;">7.92(B) Instruction Allowance.</b>An
Instruction Allowance at the rate of 20% of the minimum of the BPS of the
officer concerned would be allowed w. e. f 1st July, 1986 to officers/staff deployed on
instructional duties in training institutions functioning as organizations of
the Federal Government or as Autonomous/Semi-autonomous institutions &
imparting training to Government servants. The allowance would be admissible to
the heads of the institutions also.Any other special pay, deputation pay or
deputation allowance admissible to the instructional staff, including heads of
the institutions, would cease to be admissible from the date of grant of
Instructional Allowance.</div>
<div class="MsoNormal" style="text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;">7.92-C Indexation of Pay — </b>The pay of
all civil servants will be indexed in relation to the cost of living. The pay
admissible to an employee at any time will be the pay due to him in the
existing pay scale under the normal rules multiplied by the index applicable to
him from time to time. In calculating pay fraction of a Rupee, which is less
than fifty paisa will be ignored and that of fifty paisa or more willcount as
one Rupee. The indexed pay will be subject to the following conditions:--</div>
<div class="MsoNormal" style="text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;">(I)</b> Indexed pay will be treated as pay
for the following purposes:—</div>
<div class="MsoNormal" style="text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;">(i)</b> <span style="mso-spacerun: yes;"> </span>For deduction of Income Tax.</div>
<div class="MsoNormal" style="text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;">(ii)</b> For deduction of G.P Fund and
Benevolent Fund contributions and Group Insurance premia.</div>
<div class="MsoNormal" style="text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;">(iii)</b> For the grant of Provident Fund
Advance,</div>
<div class="MsoNormal" style="text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;">(iv)</b> For encashment of Leave
Preparatory to Retirement,</div>
<div class="MsoNormal" style="text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;">(v)</b> <span style="mso-spacerun: yes;"> </span>For calculation of pension, </div>
<div class="MsoNormal" style="text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;">(vi)</b> For the recovery of house rent.</div>
<div class="MsoNormal" style="text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;">(vii)</b>For grant of House Building
Advance, Motor Car Advance and Motor Cycle advance.</div>
<div class="MsoNormal" style="text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;">(II)</b> Pay in the relevant pay scale and
not the Indexed pay will be lakcn into account for the following purposes:</div>
<div class="MsoNormal" style="text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;">(i)</b> <span style="mso-spacerun: yes;"> </span>For entitlement of Car Maintenance Allowance
and Motor Cycle Maintenance Allowance.</div>
<div class="MsoNormal" style="text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;">(ii)</b> <span style="mso-spacerun: yes;"> </span>For entitlement of TA and DA.</div>
<div class="MsoNormal" style="text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;">(iii)</b> For calculating special pay or
allowances where these are a percentage of pay.</div>
<div class="MsoNormal" style="text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;">(iv)</b> <span style="mso-spacerun: yes;"> </span>For the grant of increments and fixation of
pay on promotion etc.</div>
<div class="MsoNormal" style="text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;">(v)</b> <span style="mso-spacerun: yes;"> </span>For the entitlement of Conveyance Allowance.</div>
<div class="MsoNormal" style="text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;">(vi)<span style="mso-spacerun: yes;">
</span></b><span style="mso-spacerun: yes;"> </span>For calculation of Deputation
Allowance.</div>
<div class="MsoNormal" style="text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;">(vii)</b> <span style="mso-spacerun: yes;"> </span>For calculation of Overtime Allowance.</div>
<div class="MsoNormal" style="text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;">(viii)</b> For calculation of other
allowances where these are a percentage of pay.</div>
<div class="MsoNormal" style="text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;">(III)</b>
Benefit of Indexation of Pay will also be admissible to the following
categories: ---</div>
<div class="MsoNormal" style="text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;">(i)</b> <span style="mso-spacerun: yes;"> </span>Contract Officers.</div>
<div class="MsoNormal" style="text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;">(ii)</b> Employees appointed on fixed pay
or special terms.</div>
<div class="MsoNormal" style="text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;">(iii)</b>Contingent paid staff.</div>
<div class="MsoNormal" style="text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;">(iv)</b> Re-employed pensioners.</div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;">[Ministy of Finance O.M No F 1(4)- Imp-11/85,
dated 26-6-1985
of even No. dated 22-8-1985
and Ministry of Finance O.M No F-1 (31)-Imp.11/88 of 1<sup>st</sup> July, 1988]</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.92(D) Ph. D. /D. Sc. Allowance</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> All Ph. D/D.
Sc. Degree holders would be allowed Ph. D. /D. Sc. Allowance @ Rs. 1500. p.m.
w.e.f. 1st July, 1988.The eligibility of the Allowance would not be linked with
the Recruitment Rules and irrespective of the job assigned to them.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;">[Finance Division O. M No.F.
3(l)-lmp.-l/88, dated 1-7-1988.]</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.92(E) Computer Allowance.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">The Computer
personnel would be entitled to the Computer Allowance @ Rs. 1000 p. m. w. e. f.
1st July, 1988.The Key Punch Operators/Key Punch Varifying Operators/Data Entry
Operators would also be allowed Computer Allowance @ Rs. 300 p. m. from 1st
July. 1988.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;">[Finance Division O. M. No. F. 3(6) R.
1/85 dated 26-6-1985,
even No. dated 1-7-1986
& No. F. 3 (3)-R. 1/88 dated 1-7-19881.]</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.92(F) Secretariat Allowance </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">All the Federal
Government Employees in the Federal Secretariat, President’s Secretariat, Prime
Minister’s Secretariat, National Assembly Secretariat, Senate Secretariat and
the Centeral Board of Revenues have been granted Secretariat Allowance @ 20% of
the basic pay w.e.f. 1<sup>st</sup>
July, 1988.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">All the Deputy
Secretaries and equivalent working in the Federal Secretariat and the Centrel
Board of Revenues, who were already receiving Special Allowance @ Rs.300 or 20%
of the pay vide para 7.92 would hence forh receive Secretariat Allowance in
lieu of the special allowance.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">The officers
deputed from other services/Departments (who do not belong to Secretariat Group)
to work in the Secretariat and who are already getting special pay or allowance
have been allowed to exercise their option to draw the Secretariat Allowance @
20% of their basic pay or to continue to draw their existing special pay/allowance,
if any.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">All other
Officers/Officials working in the Federal Secretariat, except the Private
Secretaries /Personal Assistants to Ministers, Ministers of State, Secretaries,
Additional Secretaries & Joint Secretaries, who are already in receipt of
special pay/allowance, would be allowed to exercise the option as in preceeding
sub paragraph.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">The employees,
belonging to other departments but actually working within the Federal
Secretariat, would also be entitled to the Secretarial Allowance for so long as
they continue to be posted for performing duties in the Secretariat buildings
or offices. In their case the criteria for eligibility of the allowance would
be the actual performance of duties within the Federal Secretariat.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;">[Finance Division O.M. No.F 1(32)-IMP-11/88
of 1<sup>st</sup> July, 1988.]
<span style="mso-spacerun: yes;"> </span></span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.92(G) Overtime Allowance</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The drivers of
the Government staff cars and despatch riders would be allowed the Overtime
Allowance @ Rs. 6 per hour subject to the maximum of Rs. 30 per day w. e. f. 1-7-1988.The
existing conditions regulating the grant of Overtime Allowance and the
provisions of Rule 275 of the Federal Treasury Rules would continue to apply.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;">(Finance Division O. M. No. F. 4 (I)-R
5/88 dated 1-7-1988)</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">ALLOTMENT OF
RESIDENCE (F. R. 45):</span></b></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.93</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">. The Government servants can be allotted
residential houses owned or leased by the Government under such conditions as
may be imposed by the Local Government concerned. The rules framed in this
behalf may vary in respect of different localities and different classes of
residences.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.94. </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">If any civil or military Government
servant paid from Defence Estimates is in occupation of residence owned by the
Federal (Civil) Government, he would be required to pay the standard rent of
the building subject to the maximum of 5% of his salary. The Civil Government
will forego any difference between the actual standard rent of the building and
the rent recovered from the occupier. On the same analogy, there is an
agreement between the Federal Government and those of the Provinces that if the
employees of one Government<br />
are in occupation of the property owned by the other Government, they will charge
the same rent as from their own employees.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.95</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">. F. R. 45-A is applicable to those officers
whose posts or services have been included in the Schedule to the rule. On allotment
of residence to these officers they are required to pay the standard rent of
the building allotted to them or rent equal to 5% of their monthly emoluments,
whichever is the less. The standard rent is calculated in the basis of 6% per
annum of the Capital Cost of building. The Capital Cost of the building is
determined with reference to the cost of construction excluding value of the
site and expenditure on its preparation and including the cost of sanitary,
water supply and electric installations. If a residence is supplied with
additional amenities such as furniture, tennis court or garden maintained at
the cost of Government, rent is charged for these also in addition to the rent
as stated above. Where a garrage is provided for a particular residence, its Capital
Cost should be included in the Capital Cost of the residence for the purposes
of assessment of standard rent. Where it is not included, rent for the garrage
should be charged separately. In cases where the cost of acquiring or constructing
the residence and any capital expenditure incurred for after acquisition or
construction is not known, the present value of the residence should be taken
into consideration while determining the capital cost.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.96</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">. The scale of accommodation supplied to
an officer is normally according to his status, unless requested by him
otherwise. The term "emoluments' for purposes of calculating rent at 5%
includes pay, fixed monthly fees and payments from genera revenues,
compensatory allowance other than travelling allowance and uniform allowance,
exchange compensation allowance and pension before commutation, if any. If a
Government servant is under suspension, the rent is calculated on the basis of
subsistence grant. But if he is reinstated retro spectively and is paid all the
pay and allowances, he should be required to pay the difference of rent
calculated on the basis of subsistence grant and the emoluments.<br />
The tenant is also required to pay cost of the gas, water and electric energy,
etc.<br />
He should also be required to pay municipal and other taxes not being in the<br />
nature of house or property tax.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.97 </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">In special circumstances, the Local
Government may, for reasons to be recorded, grant rent-free accommodation to
any officer or class of officers or waive or reduce the amount of rent and
municipal taxes. The concession of rent-free quarters, whenever granted, is
complete, that is, no additional charge is normally made in respect of
sanitary, water supply and electric installations.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.98</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">. Government servant who, at his own request,
is supplied with a residence owned or leased by the Government, of a class
higher than that for which he is eligible, when a house of his class is made
available to him, should be charged the full standard rent fixed for the residence
and should not be given the 5% concession.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.99.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> F. R. 45-B applies to Government
servants, oilier than those to whom F. R. 45-A applies or is made applicable
under special orders. The provisions of F. Rs. 45-A and 45-B are, more or less,
identical with the exception of two main differences. In this case the Capital
Cost includes the cost of land and expenses incurred on preparation of site.
The standard rent is calculated on the Capital Cost of the residence and is a
percentage of such Capital cost equal to such rate of interest as may from time
to time be fixed by the President plus an addition for municipal and other
taxes in the nature of house or property tax and<br />
for both ordinary and special maintenance and repairs, such addition being<br />
determined under rules, which a Local Government may make.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">FEES &
HONORARIA (FR 46 TO 48):</span></b></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.100.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Government servant may be allowed by
the competent authority to perform a special service or series of services for a
private person or body or for a public body including a body administering a
local fund provided this can be done without detriment to his official duties
and responsibilities. If the service is material the government servant may be
permitted to receive as remuneration therefor a recurring or non-recurring fee.
The Ministries, Divisions, and Heads of Departments have been given full power
to sanction the undertaking of work for which a fee is offered and acceptance
of fee vide item 18 of Annexure II to the Finance Division 0. M. No. F. 3(4)
Exp. III/2000. dated 30-6-2000.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.101.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Under S. R. 12 one third of any fee
in excess of Rs. 50 or if a recurring fees of Rs. 50 a year paid to a Government
servant for services rendered in Pakistan has to be credited to the General Revenues.
One third of any fee in excess of $800 or equivalent received by a civil servant
for a foreign consultancy outside Pakistan is to be credited to
General Revenues. The Ministries, Divisions and Heads of Departments have, however,
full powers of exempting a Government servant from crediting portion of fees to
Government in respect of fees paid to Government servant for services rendered
in Pakistan
vide item 22 of<br />
Annexure II to the Finance Division O.M.No. F. 3(4) Exp-III/2000,
dated 30-6-2000</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.102.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> This rule does not apply to fees
received by Government servants from a University or other examining body in
return for their services as examiners and from a Board of Secondary Education
for services rendered as reviewers of books, it also does not apply to fees
received by Government servants for participation in a radio broadcast or
television programme or contribution of any article or writing of any letter to
any newspaper or periodical if such broadcast or television programme or
contribution or letter is of a purely literary, artistic or scientific character.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.103 Honorarium.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> A competent authority may
sanction the grant of the honorarium from the general revenues to a Government
servant for doing certain work, provided that the following conditions ar
fulfilled: </span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> the work is
occasional in character;</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> is so laborious
or of such special merit as to justify special award;</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> the competent
authority has given prior consent to the undertaking of work; and</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(iv)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> the amount of
honorarium has been settled in advance.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.104.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> If in any case the last two conditions
are not fulfilled reasons therefor should be recorded in writing. In the case
of both fees and honoraria the sanctioning authority should give a certificate
that due regard has been paid to the general principle enunciated in F. R. 11
and the reasons justifying the grant of extra remuneration should also be
recorded. An Audit officer may insist that the reasons for the grant of an
honorarium or fee should be communicated to him in each case.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.105.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The temporary increase in the work of a
Government servant is not a valid justification for grant of honorarium to him.
The temporary increase in work arc normal incidents of Government service and
form part of legitimate duties of Government servants according to general
principle enunciated in F. R.11 and as such have no claim to extra
remuneration.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.106. </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">The powers to sanction the undertaking a
work for which an honorarium is offered and to the grant and acceptance of an
honorarium have been delegated to the Ministries and Heads of Departments upto
a maximum of Rs. 2000 and Rs. 1000 in each case respectively vide item No. 19
of Annexure II to the Finance Division O. M. of 11th March, 1981. The amount
should not exceed one month's pay of the Government servant concerned on each occasion.
In the case of recurring honoraria, this limit applies to the total of
recurring payments made to an individual in a financial year. The power will be
exercised subject to<br />
the condition that the relevant rules and policy instructions issued by the
Finance Division from time to time are duly observed and that the grant of
honorarium is not used as a device to compensate a Government servant for
special pay etc. not admissible under the rules. No expenditure should be
incurred on honoraria in excess of the budget provision. If such provision becomes
necessary at some stage prior concurrence of the Financial Adviser will be
necessary before such expenditure is incurred.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.107.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The honoraria received by the Government
servants on account of their appointment as Examiners, Paper Setters or on the
viva voce Boards in connection with recruitment examination held by the Federal
Public Service Commission or the Provincial Public Service Commissions do not
require a separate sanction of the Government. Once the departments concerned
have agreed to their appointment as such, the sanction for honorarium is
automatically implied.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.108. </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">There is no objection to the payment of
honorarium to the heirs of a deceased Government servant.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.109.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The Government servant do not require
any special permission to receive: </span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> the premium
awarded for any essay or plan in public competition;</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> any reward
offered for the arrest of a criminal or for information or any special service
in connection with the administration of justice:</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(c)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> any reward
payable in accordance with provision of any Act or Regulations;</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(d)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> any reward
sanctioned for services in connection with the administration of the Customs
and Excise Laws; and</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(e)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> any fees
payable to a Government servant for duties which he is required to perform in
his official capacity under any special or local law or by order of Government.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.110.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Under F. R. 48-A, a Government servant
whose duties involve the carrying out of scientific and technical research shall
not apply for directly or indirectly, a patent for an invention made by him
except with the permission of the Local Government and under such conditions as
may be imposed by them. If a question arises as to whether a Government servant
is a Government servant to whom Rule 48-A applies, the decision of the Local
Government in this behalf will be final.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.111. Combination of appointments (F.R.49): </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">A Government
servant may be appointed by a competent authority to hold substantially as a
temporary measure or to officiate in two or more independent posts at one time
and may draw pay as follows:</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(a)
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">the
highest pay to which he would be entitled under the rules, if his appointment
to one of the posts held by him stood alone;</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> for each
other post held by him the competent authority may allow him to draw such
reasonable pay, as it may fix subject to the condition that it should not
exceed half the presumptive pay of the post.The term reasonable does no! mean
that half the salary should be allowed automatically, rather it should be as
deemed 'reasonable under the circumstances, subject to a maximum of 50%; and</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(c)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> if
compensatory or sumptuary allowances are attached to one or more of the posts,
he may be allowed such compensatory allowance or sumptuary allowance as may be
fixed by the competent authority subject to the condition that such allowances
should not exceed the total of the compensatory and sumptuary allowances attached
to all the posts.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.112.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The provisions of F. R. 49 were
considered to be unduly liberal and extravagant by the late Government of India
as far back as in 1931 vides Finance Department O. M. No. F. 15 (11) RI/31
dated 2nd June, 1931.
It was therefore, suggested that one way of avoiding claims to extra-remunerations
could be to refrain from formally appointing the officer to the additional post
or posts. But if it was found that the extra duties were such as to justify
additional pay or there was a legal necessity of making a formal appointment,
then this could be done. In that event the officer could draw the pay of the
higher of the two posts and<br />
granted additional pay which should not ordinarily exceed one fifth of the pay
of<br />
the lower post.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.113.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The late government of India
also decided vide their O. M. No. 12(37) W. 11/45, dated 5th October, 1945 read with Office
Memorandum No. F. 7(3) E. II/46 dated 26th September, 1946 that posts which fell vacant for a
period of two months or less should ordinarily be held in abeyance and an officer
appointed to hold current charge of the routine duties of the post in addition
to his own dures. He could be granted a special pay equal to 20 per cent of his
pay subject to a maximum of Rs.800 per month w.e.f. 1<sup>st</sup> February 1987.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;">[Ministry of Finance O.M. No F 2(9)
R-3/85 dated 15<sup>th</sup>
March, 1987.]</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.114.(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The Establishment Division in their O.
M. No. 1/21/76-AR.
I/R. II dated 18th June, 1980, have observed that under the existing
instructions all appointments by promotion in higher posts are to be made
through regular selection process, i. e. with the approval of the Central
Selection Board/ Departmental Promotion Committee and the authority competent
to make appointment to the grade in which the vacancy exists. However, in those
cases where a vacancy in higher post occurs for less than two months and it is
considered impossible for<br />
good reasons to make arrangements for day to day work of that post to be
carried<br />
on otherwise the current charge of the duties of that post may be given
temporarily,<br />
with the approval of the authority competent to make appointments to the said post,
to the senior most officer in the cadre present at the place or in the organization
where the vacancy may have occurred if he is otherwise fit and eligible for promotion.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Situations
arise in various departments where higher posts have to be filled urgently for
short periods independently of the normal promotion and appointment procedure
which takes time. In order to overcome the difficulty the President has been
pleased to delegate the power to make current charge appointments as follows:</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt; width: 600px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 4.25in;" valign="top" width="408">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(i) Secretaries/Additional Secretaries.</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">For BPS-17 to BPS-20</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 4.25in;" valign="top" width="408">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(ii) Heads of Attached Departments not
below B-21 including Chairman, FPSC and Chairman.Federal Inspection
Commission in respect of their own Officers.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">For BPS-17 to BPS-20</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 4.25in;" valign="top" width="408">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(iii) Auditor-General of Pakistan,
for Pakistan Audit Department.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Upto BPS-20</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 4.25in;" valign="top" width="408">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(iv) Military Accountant General for
Military Accounts Department.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Upto BPS-20</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 4.25in;" valign="top" width="408">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(v) Member Finance, Railway Board for
Railway Audit Department.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Upto BPS-20</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 4.25in;" valign="top" width="408">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(vi) Head of Department as defined in
S. R. 2(10) not below B-20</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.0in;" valign="top" width="192">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">For BPS-17 &18.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
</tr>
</tbody></table>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The exercise of
the powers so delegated would be subject to the observance of the following
conditions:</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> the
arrangements should not be made for a period of less than one month and should
not exceed 3 months. However, it may be extended by another three months with the
approval of the next higher authority;</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> as soon as the
current charge is given, a proposal for regular appointment should be initiated
and referred to DPC/CSB within a month;
and</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> in making
current charge arrangement, the senior most officer avail-able in the
organization and present at the place where the vacancy may have occurred, if
he is otherwise fit and eligible for promotion should be considered.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .5in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.115
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">In
case of additional charge arrangement, special allowance will be admissible at
a uniform rate of 20% of basic pay not exceeding Rs.800 w.e.f. 1<sup>st</sup>
February, 1987 subject to the fulfilment of the following conditions:--<b style="mso-bidi-font-weight: normal;"> </b></span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The work of the
vacant post, as far as possible, be distributed among more than one Government
Servant of the same status and designation available in the Ministries/Divisions/Departments.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Where the
distribution of the work among more than one Government servant is not feasible,
the charge of the vacant post may be entrusted, in its entirely, to another
Government Servant.This arrangement should not be made for a period less than
one<br />
month and should not exceed three months and it should be allowed with specific
approval of the Secretaries/Additional Secretaries/Heads of Attached
Departments/Heads of Departments not below BPS-21. However, it may be extended
by another three months with<br />
the approval of next higher authority.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Immediately on
the expiry of six months of the full additional charge of the particular vacant
post, the post shall be treated as having been abolished and its duties
automatically becoming part of the normal duties of the other existing posts of
the same category in the Divisions/Departments concerned. The post so treated
as abolished shall not be revived without the concurrence of the Financial
Adviser concerned.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;">[Ministry of Finance O.M No F 2(9)
R-3/85 dated 18<sup>th</sup>
March, 1987.]</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">DEPUTATION OUT
OF PAKISTAN
(F. Rs 50 & 51):</span></b></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.116</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Before Independence the deputation of Government
servants to whom the Fundamental Rules apply was regulated in accordance with F.
Rs. 50 & 51. In those days deputation outside the country was rare and
privilege of a few persons. After Independence
the situation changed and a large number of Government servants were required
to go abroad to attend international conferences or meetings or on other
diplomatic or trade missions. As the provisions contained in the Fundamental
Rules 50 &. 51 were inadequate to meet the<br />
changed circumstances; revised orders were issued to regulate the case of
deputation abroad of Government Servants. The revised rules may be found in
Appendix 7 of the Compilation of Fundamental and Supplementary Rules Volume II.
The powers to sanction deputation abroad of Government servants are contained
item 45 of Annexure-II to the Finance Division O. M. No. F-l(5) R-12/808, dated
11th March, 1981.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7. 117</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> In terms of these orders the
Government servants may be sent out of Pakistan on temporary duty with the
sanction of the President.While abroad they are treated on duty and entitled to
the pay and allowances as would have been admissible to them, but for their
deputation abroad. There are, however, certain restrictions on the drawal of
pay in the foreign currency. A Government servant on temporary duty abroad can
draw 50% of his pay in foreign currency subject to a maximum of Rs. 1, 400 in a
calendar month. Those in receipt of pay upto Rs. 850 per month may draw their
pay in foreign currency at the rate of Rs. 425<br />
per month or their actual pay, whichever is less.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.118</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The officers proceeding
abroad on temporary duty are categorised as follows:</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Cabinet
Ministers; Heads of Diplomatic Missions within their jurisdiction; Chief of
Staff, Pakistan Army, Air Force and Navy; Members of the National Assembly/Senators,
officers in Basic Scale 21 and above and non-official leaders of delegation. [M/o
Finance O. M No (148) R-10/868 dated 22nd March, 1987].</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Officers in
Basic Scale 20, Heads of Missions outside their jurisdiction, and Ministers
(diplomatic rank); Military Officers of the rank of Major General and above;
and non-officials other than leaders of delegations.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Employees in
Basic Scales 17-19 excluding officers who draw pay in Basic Scale 17 by move
over.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(iv)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Officers in
Basic Scale 16 and below; military officials of corresponding rank.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.119</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> When travelling abroad by air, road or
sea each officer will be entitled to actual cost of passage by public transport
in accordance with the class of accommodation to which he is entitled in Pakistan.
Non-official will, for this purpose, be treated as officers of the 1st category
(for purposes of T. A. in Pakistan).
When travelling abroad by rail officials or non-officials will be entitled to
actual fare of the class to which they are entitled. Travelling by sea will not
be undertaken except with the prior permission of the Head of Department and in
the case of Head of Missions, the Ministry of Foreign Affairs; the permission
will not be accorded except for valid reasons and after taking into account the
extra cost involved (excluding pay drawn during the journey period). The
officers of the Federal Government of the rank of Joint Secretary and above may
travel in 1<sup>st</sup> class by air when travelling abroad. If an officer
travels by rail and a night journey is involved he may claim the cost, if
incurred, of sleeper accommodation.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.120</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> During travel, carriage of luggage
will not be allowed at Government expense and reimbursements may be claimed in
respect of official records and equipment carried for purposes of official
work, but prior permission of the competent authority should be obtained in
this regard. The officers of category I may, however, claim reimbursement of excess
baggage fare upto a total of 80 pounds (or 36 kilograms) of luggage (including
the free allowance on air tickets for journeys performed by air).</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.121</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> In respect of each night spent at
a place of halt, outside the headquarters on official duty, daily allowance
shall be admissible in accordance with the rates sanctioned by the Government
from time to lime. Except for category (I), the daily allowance rates are
consolidated rates to cover the cost of accommodation and meals etc. Whenever
the period of continuous stay at one station exceeds 28 nights, the rate of
daily allowance will be reduced by 10% beyond the period of 28 nights. If the
duration of halt exceeds 56 nights, the rate will be reduced by 15% beyond the
period of 56 nights.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.122</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> In case of category I, the accommodation
will consist of a room plus bath room in a 1st class hotel, except where for representational
reasons a suit of room has to be hired but the cost of accommodation should
ordinarily not exceed the daily allowance rate admissible to category II
officer at that station. The payment of accommodation so booked by the Embassy will
initially be made by the mission but will be charged to the budget
allocation/foreign exchange quota of the Ministry/Department concerned. It is
permissible to an officer of category I to convert himself to category II at
his option. The accommodation for category I officers should normally be
arranged by the Pakistan missions at the stations.Where accommodation in a
hotel is not arranged by the Pakistan Embassy concerned and the official
concerned stays in a hotel under his own arrangement, in addition to the daily
allowance for category I, he is entitled to be allowed reimbursement of the
actual charges of single room accommodation not exceeding the amount of daily
allowance admissible to a category II officer on production of hotel bills. If
hotel bills are not produced daily allowance shall be admissible at the
category II rates. In such a situation the concerned officer will be allowed
advance of foreign exchange equal to daily allowance of category I plus
category II and this advance shall be adjusted on return of the officer to Pakistan
producing the hotel bills.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.123</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Whenever, the officer is a State Guest,
i. e., when the expenses for his accommodation and meals, etc., are paid for by
another Government or International organisation the daily allowance admissible
will be 30% of the normal rate at the station concerned.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.124</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> During the transit by air if an over-night
journey is involved, the daily allowance shall be admissible at 30% of the rate
of the daily allowance. At the outward journey daily allowance will be allowed
for each day of transit at the rate of 30% of the daily allowance admissible at
the next place of duty. On return journey 30% of daily allowance will be
allowed for each day of transit at the rates admissible at the place where he
last stayed on duty.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.125</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> In the absence of specific orders
to the contrary officials or non-officials accompanied by wives will receive
charges only for single accommodation. Anything extra will be paid by the
person concerned.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.126</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The actual expenditure incurred
abroad on incidental items like tips, taxi hire and porterage, etc., at the
place of halt will be reimbursed to the person concerned upto a maximum of 15%
of the rate of daily allowance admissible at that station. This will not be
admissible to those Government servants who are treated State Guests.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.127</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The extra amount spent by a Government
servant proceeding abroad on the purchase of foreign exchange in the form of
Travellers Cheques equivalent to the amount of daily allowance in U. S. Dollars
against the advance of daily allowance sanctioned to him, shall be reimbursed
on production of necessary receipt.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.128</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The daily allowance in Pakistan rupees will be calculated on the basis
of selling rates applicable to U. S. Dollar in cash or travellers cheques on
the date of purchase as notified by the State Bank of Pakistan. Original receipt from the
Bank from which foreign exchange has been purchased will be attached with the
T. A. Bill.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Terms Admissible
to civil servants proceeding abroad to participate in Seminars and symposia,
etc</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.129 </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">The civil servants deputed abroad for
participation in symposia, seminars, study tours and the like are normally
provided board and lodging by the sponsoring foreign Governments and agencies
at their expense, but no cash payment is made to meet out-of-pocket expenses. Some
time the facilities provided are net adequate and suitable Government subsidy
is necessary. Such cases should be regulated as indicated below:--</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt; width: 600px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 59.4pt;" valign="top" width="79">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">S.No</span></b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.05in;" valign="top" width="197">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Facility Offered</span></b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 243.0pt;" valign="top" width="324">
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Government Subsidy.</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 59.4pt;" valign="top" width="79">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">1.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.05in;" valign="top" width="197">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Board plus lodging.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 243.0pt;" valign="top" width="324">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">30% of the normal rate of daily allowance
prescribed for the station concerned.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 59.4pt;" valign="top" width="79">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">2.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.05in;" valign="top" width="197">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Board plus lodging and cash payment.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 243.0pt;" valign="top" width="324">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Nothing if cash payment is equal to
30% of normal rate of daily allowance or more. If cash payment offered is
less than 30% of daily the difference between 30% and such cash payment.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 59.4pt;" valign="top" width="79">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">3.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.05in;" valign="top" width="197">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Furnished accommodation (including
water, electric Gas, washing facilities).</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 243.0pt;" valign="top" width="324">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: .05in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">50% of the normal rate of daily allowance.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 59.4pt;" valign="top" width="79">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">4.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.05in;" valign="top" width="197">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Cash payment plus lodging but no board</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 243.0pt;" valign="top" width="324">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: .05in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">50% of the normal rate of daily allowance
less cash payment offered.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 59.4pt;" valign="top" width="79">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">5.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.05in;" valign="top" width="197">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Cash payment plus board but no
lodging.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 243.0pt;" valign="top" width="324">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: .05in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">80% of daily allowance less cash
payment offered.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 59.4pt;" valign="top" width="79">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">6.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.05in;" valign="top" width="197">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">No board, or lodging or cash payment.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 243.0pt;" valign="top" width="324">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: .05in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Full daily allowance (as at present).</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 59.4pt;" valign="top" width="79">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.05in;" valign="top" width="197">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Cash payment but not board or lodging.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 243.0pt;" valign="top" width="324">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: .05in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Full daily allowance less cash payment
offered.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 59.4pt;" valign="top" width="79">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">8.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.05in;" valign="top" width="197">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Free transport (normally to be met out
of cash payment with or without any other facility).</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 243.0pt;" valign="top" width="324">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: .05in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">10% to be deducted from the admissible
amount (as above) of daily allowance.</span></div>
</td>
</tr>
</tbody></table>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;">[M/o Finance O. M No F. 3(2)-R-10/76-950
dated 31-3-1977].</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.130</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The payment of subsidy will be subject
to the following conditions:--</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> All cases of
participation in seminars abroad in which financial liability of Government of
Pakistan in terms of Finance Division's O. M. No. F. 3(2) R-10/76-958, dated 31st March, 1977 is
involved will be sent to Cabinet Division after obtaining prior clearance of the
Finance Division (Regulations Wing).</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Cabinet
Division may incorporate in their clearance/sanction the condition of
admissibility or otherwise of difference of daily allowance while according Government's
no objection to the proposed participation.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> No difference
of daily allowance will be allowed on return of an officer after participation
in seminars etc. abroad.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(iv)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">The AGPR/State
Bank of Pakistan
will not allow payment on account of difference of D. A. unless the claim is
backed up by specific clearance from Finance Division.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;">[M/o Finance O. M No. F. 3(15) R-10/850,
dated 4-2-1987.
]</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">DISMISSAL (F. R.
52):</span></b></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.131</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> A Government servant ceases to draw the
pay and allowances of his post from the date of his dismissal or removal from
service.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">SUSPENSION AND REINSTATEMENT (F. R. 53):</span></b></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.132 </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">During the period of suspension Government
servants are entitled to the following payments: </span></div>
<div class="MsoNormal" style="margin-right: -.25in; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;">(a)</b> In case of Commissioned
Officers of the Pakistan Medical Department or Warrants Officers, who are
liable to revert to Military duty, they are entitled to pay and allowances to
which they would have been entitled, had they been suspended while in military
employment.</div>
<div class="MsoNormal" style="margin-right: -.25in; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;">(b) </b>The Government servants
other than those mentioned in (a) above as well as officers/employees of
Government controlled Corporations/Autonomous Organisations under suspension are
entitled to the following payments/facilities.</div>
<div class="MsoNormal" style="margin-right: -.25in; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;">(i) Subsistence grants—</b>Equal
to one half of the pay of the suspended government servant as laid down in the
Ministry of Finance O.M. No. 12(32) R-3/70 dated 14th February 1970.</div>
<div class="MsoNormal" style="margin-right: -.25in; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;">(ii) Allowances</b>—Compensatory
allowances as specified below if admissible before suspension:—</div>
<div class="MsoNormal" style="margin-right: -.25in; text-align: justify; text-indent: 1.25in;">
<b style="mso-bidi-font-weight: normal;">(a)</b> Senior post allowance.</div>
<div class="MsoNormal" style="margin-right: -.25in; text-align: justify; text-indent: 1.25in;">
<b style="mso-bidi-font-weight: normal;">(b)</b> House rent allowance.</div>
<div class="MsoNormal" style="margin-right: -.25in; text-align: justify; text-indent: 1.25in;">
<b style="mso-bidi-font-weight: normal;">(c)</b> Local compensatory
allowance.</div>
<div class="MsoNormal" style="margin-right: -.25in; text-align: justify; text-indent: 1.25in;">
<b style="mso-bidi-font-weight: normal;">(d)</b> Conveyance allowance.</div>
<div class="MsoNormal" style="margin-right: -.25in; text-align: justify; text-indent: 1.25in;">
<b style="mso-bidi-font-weight: normal;">(e)</b> Dearness Allowance.</div>
<div class="MsoNormal" style="margin-right: -.25in; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;">(iii) Residential telephone. — </b>As
is laid down in the Cabinet Division's O.M. No 5/1/70 (Cord.1) dated 5th May, 1970
the telephone, if installed officially, will not be remova from the residence
of an officer under suspension.But during the period of his suspension, while
the line rent fo that telephone will be paid by the Ministry/Division/Department/Organisation
concerned (from where the suspended officer may draw his emoluments), payment on
account of local and trunk calls will be made by the office himself.</div>
<div class="MsoNormal" style="margin-right: -.25in; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;">(iv) Residence Orderly—</b> Naib
Qasid where provided will be withdrawn. </div>
<div class="MsoNormal" style="margin-right: -.25in; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;">(v) Transport—</b> No official
transport will be provided.</div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;"><span style="mso-spacerun: yes;"> </span>[Establishment
Division O. M. No. 9/80/79-C11 (A) dated 28-12-1978]</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.133(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> A Government servant committed to
prison either for debt or on a criminal charge should be considered as under suspension
from the date of his arrest and until the termination of the proceedings against
him, i. e., his suspension is automatic from the date of arrest till
termination of proceedings against him.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> A Government
servant against whom a criminal charge or proceeding for arrest or debt is
pending should also be placed under suspension by the issue of specific orders
to this effect during periods when he is not actually detained in custody or
imprisoned (e. g. whilst released on bail) if the charge made or proceeding
taken against him is connected with his position as a Government servant or is
likely to embarrass him in discharge of his duties as such or involves moral
turpitude; and</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(c)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The requirement
of obtaining approval of authority for extension of suspension period after
every 3 months laid down in Government Servants (Efficiency and Discipline)
Rules, 1973, does not apply to suspensions ordered, under these rules. Article
194 or 194-A do not mention any such requirement.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.134(F.R.54)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">: In cases, where the suspension of a
Government Servant is held to have been unjustifiable or not wholly justifiable
or he is re-instated after being dismissed, removed from service or suspended,
the revising or appellate authority may grant him the following pay and allowances
for the period of absence:-</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> If the
Government servant has been honourably acquitted, he may be given the full pay
to which he would have been entitled but for his dismissal, removal or
suspension. The period of absence in such cases is treated as spent on duty.
For this purpose F. R. 54 should be treated as absolute and unconditional and
no question should be raised as to whether there was a post or not against
which he could be adjusted for the period of his absence or that he had no
longer any lien and another Government servant was appointed substantially in his
place. If the condition of lien had first to be satisfied the rule would not
have been absolute.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Where a
Government servant has not been honourably acquitted he may be granted such
portion of pay as may be prescribed by the competent authority. In this case
the period of absence is not treated as spent on duty unless the revising or
appellate authority directs that it should be treated as duty. The competent
authority may also direct that the period spent under suspension may be
regarded as leave and the Government servant paid leave salary as permissible under
the rules. The period of suspension can be treated even the<br />
extraordinary leave, but in such a case no recovery will be made for the
subsistence grant and allowances already paid to the suspended Government
servant. It has been held that F. R. 54 permits an appellate authority to
convert a period spent under suspension into one of leave.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;">[Finance Division O. M. No. F. 8(12) PR
2(RWP)/62. dated 29-9-1962.
]</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(c)
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">The
amount of arrears payable to the Government servant concerned whether he is
reinstated as a result of a Court judgement or acceptance of his appeal by the departmental
authority, will be reduced by the amount earned by way of salary or as profit
on account of his having accepted some employment or been engaged in some
profitable business during the period he remained dismissed, removed or
suspended, and for the determination of the said amount a committee will be
constituted consisting of two officers of the administrative Division and a
representative of the Finance Division.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;">(Finance Division Notification No S. R.
O. 45 (KE)/80, dated 4-9-1980]</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.135(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> F. R. 54-A: If a Government servant,
who has been suspended pending inquiry into his conduct attains the age of
superannuation before the completion of inquiry the disciplinary proceedings against
him will abate and such Government servant will retire with full pensionary benefits
and the period of suspension will be treated as period spent on duty.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;">[Finance Division Notification No. 12(8)
Reg 6/79 dated 19-11-1980]</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The posts
vacated by dismissed Government servant may be filled substantively, but such
arrangements have to be reversed if the dismissed Government servant is
reinstated on appeal.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.136</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> F. R. 55: No leave may be granted to a
Government servant under suspension.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">COMPULSORY
RETIREMENT (FR 56 & 57):</span></b></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.137</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The retirement from service is now
regulated under section 13 of the Civil Servants Act, 1973 (Act No. LXXX1 of 1973)
instead of F. Rs 56 and 57.In terms of this section, a civil servant shall
retire from service: </span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> in case of an
officer holding the post of Additional Secretary to the Federal Government or
any equivalent or higher post, on such date as the competent authority may, in
the public interest direct;</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> in any other
case on such date after he has completed twenty five years of service
qualifying for pension or other retirement benefits as the competent authority
may, in the public interest, direct; or</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(iii)
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">where
no order has been passed under (i) & (ii) above on the completion of sixty
years of age.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">The competent
authority for the aforesaid purposes means appointing authority or a person
duly authorised by the appointing authority in that behalf, not being a person
lower in rank than civil servant concerned.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.138 </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Leave preparatory to retirement can be
granted only if the Government servant applies for it.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;">[Authority:Finance Division No F.
4(3)-RS/66, dated 30-4-1966].</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">A question was
raised whether it is permissible to grant leave to a Government servant who, in
exercise of the right conferred by para 5 of this Ministry's Office Memorandum
No. CB/12/63-Imp (I), dated the 18th August, 1966, might apply for retirement
after completing 25 years qualifying service, but before attaining the age of
superannuation. It has been held, in consultation with the Establishment
Division, that such a Government servant may be granted leave as is due and
admissible under the rules applicable to him, provided:</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> that the leave
is applied for sufficiently in advance of the date from which the retirement is
sought to be effective;</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> that the leave
does not exceed the leave which could be granted under the relevant rules, as
leave preparatory to retirement; and</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> that the grant
of leave will be subject to provision of F. R. 67.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">[Authority: Finance Division U. O No
I094-R-I/67, dated 2-8-1967].</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.139</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> If any Government servant seeks employment
during leave preparatory to retirement under the Central or a Provincial
Government or in an autonomous or semi-autonomous corporation or body set up
by, or under the Control of the Central or a Provincial Government or in a
local body or a local fund, his leave salary shall be restricted to the amount
of anticipated pension in accordance with Government decision below F. R. 69.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;">[Authority: Finance Division No F.
4(3)-RS/66, dated 17-11-1966].</span></div>
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 13.0pt;">LEAVE
RULES</span></b></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">TITLE (F. RS. 66
TO 68):</span></b></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.140</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Leave is earned by a Government servant
by the period of duty only.The leave cannot be claimed as a matter of right. In
the exigencies of public service a competent authority has every right to
refuse or revoke the leave of any kind. This discretion, however, does not
entitle an authority to alter the nature of leave applied for. The grant of
leave can be refused but the nature of leave, applied for, cannot be altered
under any circumstances.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.141 </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">During the period of Foreign Service, a
Government servant will not earn any leave under the Government. His leave terms
during the period of foreign services will be regulated by the leave rules of
the foreign employer.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.142</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> If a Government servant, who quits the
public service on compensation or invalid pension or gratuity, is re-employed
and if his gratuity is there upon refunded or his pension held wholly in abeyance,
his past service thereby becoming pensionable on ultimate retirement, he may,
at the discretion of the authority sanctioning the re-employment and to such
extent as that authority may decide, count his former service towards leave.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.143</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> A Government servant who is dismissed
or removed from the public service, but is reinstated on appeal or revision, is
entitled to count his former service for leave.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.144</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Resignation of the public service, even
though it is followed immediately by re-employment, should entail forfeiture of
past service for the purpose of leave under the Fundamental Rules and should, therefore,
constitute an interruption of duty for the purpose of 'Supplementary Rules
286'.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">EMPLOYMENT
DURING LEAVE (F.R.69):--</span></b></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.145</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> A Government servant is
not permitted to accept any employment during the period of leave. A competent
authority may, however, permit him to do so.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.146</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> If any Government servant
seeks employment during leave preparatory to retirement under the Central or a
Provincial Government or in an autonomous or semi-autonomous corporation or
body set up by, or under the control of the Central or a Provincial Government
or in a local body or a local fund, his leave salary should be restricted to
the amount of pension to which the Government servants will be entitled on
retirement.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">RETURN FROM
LEAVE ON MEDICAL CERTIFICATE (F.R.71):</span></b></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.147 </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">If a Government servant is granted leave
on medical certificate, he cannot be permitted to return to duty without first producing
a medical certificate of fitness in such form as may be prescribed by the
competent authority. A Government servant who is granted leave for reasons of
health may also be required to produce a medical certificate of fitness irrespective
of the fact whether leave was granted to him with or without a medical
certificate.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">LAPSE OF LEAVE
(F.R.86):</span></b></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.148</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The leave at the credit of a Government
servant in his leave account shall lapse on the date of compulsory retirement.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">AFFIXATION OF
HOLIDAYS (S. RS. 209 TO 211):</span></b></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.149 </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Leave ordinarily commences from the day
following that on which transfer of charge is affected and ends on the day
preceding that on which charge is resumed.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.150</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Where the day immediately preceding the
day on which the Government servant's leave begins or immediately following the
day on which the leave expires is a holiday or one of a series of holidays, the
Government servant may leave his station at the close of the day before or
return to it on the day following such holiday or holidays. This is, however,
subject to the condition that where holidays are prefixed or suffixed to leave,
the leave and consequent arrangements of pay and allowances will take effect
from the first day after the holidays or the last day before the holidays,
respectively. In the order for the grant of leave mention should be made
regarding the permission to the Government servant to prefix or suffix holiday
or holidays as the case may be.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">LEAVE ACCOUNT
(F. R. 76):</span></b></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.151</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The leave account of a gazetted Government
servant is maintained by the audit officer concerned. The leave account of a
non-gazetted Government servant is maintained by the head of the office in which
he is employed. The leave account in case of those Government servants, who
have elected the Revised Leave Rules, is maintained in Form ATC-8.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">DISABILITY LEAVE
(F. R. 83):</span></b></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.152</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> All Ministries/Divisions may grant special
disability leave to a government servant who is disabled by injury intentionally
inflicted or caused in, or in consequence of, in due performance of his official
duty or in consequence of his official position. This leave is granted only
when the disability manifested itself within 3 months of the occurrence to
which it is attributed. If, however, the President is satisfied as to the
cause, the disability leave may be granted in those cases also where the
disability manifested itself more than 3 months after the occurrence of the
cause.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.153 </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">The period of leave will be such as is
certified to be necessary by a medical board. Any extension of the leave will
be permissible on the certificate of the medical board. The total leave should
not exceed 24 months.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.154 </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Special disability leave can be combined
with any other kind of leave. This may be granted more than once if the disability
is aggravated or reproduced in similar circumstances at a later date but not
more than 24 months leave will be granted in consequence of any one disability.
The leave is counted as duty in calculating service for pension and is not debited
to the leave account. Leave salary during disability leave shall be equal to
full pay for the first 180 days and half pay for the balance period.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.155 </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">The special disability leave may also be
granted to a Government servant who is disabled by injury accidentally incurred
or incurred in or in consequence of due performance of his official duties, or
in consequence of his official position or by illness incurred in the performance
of any particular duties which has the effect of increasing his liability to
illness or injury beyond the ordinary risk attaching to the civil post which he
holds. The disability due to disease should, however, be certified by medical
board to be directly due to the<br />
performance of the particular duty and the President should be convinced that
the disability was so exceptional in character or that the circumstances of its
occurrence were such as to justify such unusual treatment as the grant of
disability leave.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">STUDY LEAVE (F.
R. 84 & APPENDIX 9 OF VOL-II):</span></b></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.156</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Study leave may be granted to Government
servants to enable them to study scientific, technical, or similar problems or
to undergo special courses of instructions; such leave is not debited against
leave account.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.157</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Study leave is granted on half pay and
the maximum period should not exceed 2 years. Extraordinary leave may also be
combined with the study leave and in that case the condition of the maximum
period will not apply.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.158</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> During the study leave a study allowance
at the prescribed rates is granted for the period spent in prosecuting a
definite course of study at a recognised institute.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">CASUAL LEAVE:</span></b></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.159</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The casual leave is not treated as absence
from duty and the pay of the Government servant is not intermitted. The grant
of casual leave is always subject to the condition that it does not cause
evasion of the rules regarding date of reckoning pay and allowance; charge of office;
commencement and end of leave and return to duty.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.160</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The maximum period of casual leave
admissible during a calendar year is 20 days. Any balance of casual leave not
availed of lapses with the end of a year. The casual leave cannot be combined
with any other type of leave or joining time.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">QUARANTINE LEAVE
(APP. 3 F. R. & S. R. VOL-II):</span></b></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.161</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Quarantine leave is in the nature of extra
casual leave and is granted on account of absence from duty necessitated by
order not to attend office in consequence of infectious disease in the family,
or household of a Government servant. Infectious diseases are; cholera; smallpox;
plague; typhus fever; cererospinal meningitis or any other disease declared as
infectious by the Government. The quarantine leave may be granted by the Head
of the office on a certificate of a medical or public health officer. Normally
the period of quarantine<br />
leave should not exceed 21 days, but in exceptional circumstances it can extend
upto 30 days. Any further leave required in excess of this period should be
treated as ordinary leave as admissible to a Government servant. The quarantine
leave may also be granted in combination of other leave subject to the maximum referred
to above. A Government servant on quarantine leave is not treated as absent
from duty and his pay is not intermitted.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.162</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> A civil servant may be granted quarantine
leave outside his leave account to the extent that his authorised medical
attendant recommends and the period of such leave is treated as duty with full
pay and allowances of the post held by him at the time of proceeding on leave.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">AUTHORITIES
EMPOWERED TO GRANT LEAVE (S. RS. 206 TO 207):</span></b></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.163</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Excepting the disability leave, any
leave may be granted to non-gazetted Government servant by an authority who is
competent to fill up the post by the person if it was vacant. In case of a
Gazetted Officer no leave can be granted until a report on the title to leave
has been obtained from the audit officer concerned. But in case of leave on
full pay not exceeding 120 days, other than leave preparatory to retirement, it
can be granted to him if the Government servant concerned records a certificate
to the effect that the leave applied, is due to him and the sanctioning
authority is also satisfied on the basis of the facts known to him that the
leave is admissible.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">LEAVE ON MEDICAL
CERTIFICATE (S. RS. 220 TO 231):</span></b></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.164</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> In all cases where there is no
reasonable prospect of a Government servant being fit to resume the duty the
medical officer should not recommend the grant of leave. In all such cases the
opinion that the Government servant is permanently unfit for Government service
should be recorded in the medical certificate. Every medical certificate
implies that no recommendation for leave mentioned therein will be evidence to
claim to any leave not admissible to the Government servant under the rules.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.165</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Before any Gazetted Officer is granted
his leave or extension of leave on medical certificate he should obtain a certificate
in the form prescribed in S. R. 222 from the authorised medical attendant. Any
leave granted to him will be on the basis of the certificate issued by the
medical committee on the form prescribed in S. R. 224 or 226 as might be the
case. The grant of such a certificate does not in itself confer upon the
Government servant any right to leave. In case of a non-gazetted Government
servant the medical certificate can be signed by a registered medical
practitioner.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.166</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The leave applied for on medical certificate
cannot be refused.The authority competent to sanction leave may, however, at
its discretion, secure a second medical opinion by requesting the Civil Surgeon
or medical board, as the case may be, to have the applicant medically examined.
The form of certificate has been prescribed in S. R. 229.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.167</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> No Government servant who is granted
leave on medical certificate will be permitted to resume duty unless a
certificate of fitness from an authority of an equal status, which granted the
medical certificate, is obtained and produced to the department concerned.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">GRANT OF LEAVE
(S.R. 232 TO 234):</span></b></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.168</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> In case where all applications for
leave cannot be granted on account of the exigencies of public service a competent
authority, in deciding as to which applicant should be granted leave, should
take into account the following considerations: </span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The Government
servant who can for the time being best be spared. </span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The amount of
leave due to the various applicants.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The amount and
character of the service rendered by each applicant since his last return from
leave.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(iv)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The fact that
any applicant was recalled from last leave.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(v)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The fact that
any such applicant has been refused leave previously in the interest of public
service.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">THE REVISED
LEAVE RULES, 1980:</span></b></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.169 </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Leave is admissible to a civil servant
and granted to him by the competent authority at the following rate and scale:</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(i)
Leave on full pay</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">.
A civil servant will earn leave only on full pay.It is to be calculated at the
rate of four days for every calendar month of the period of duty rendered and
credited to the leave account as "Leave on full pay"; duty periods of
15 days or less in a calendar month being ignored and those of more than 15
days being treated as a full calendar month for the purpose. If a civil servant
proceeds on leave during a calendar month and returns from it during another
calendar month and the period of duty in either month is more than 15 days, the
leave to be credited for both the incomplete months will be restricted to that
admissible for one full calendar month only.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(ii)
Accumulation.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">
There is no maximum limit on the accumulation of such leave.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(iii)Vacation
Department</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">
The provision in (i) above will not apply to a vacation department: in its.
case, a civil servant may earn leave on full pay (a) when he avails himself of
full vacation in a calendar year-at the rate of one day for every calendar
month of duty<br />
rendered, (b) when during any year he is prevented from availing himself of the
full vacation-as for a civil servant in a non-vacation department for that
year, and (c) when he avails himself of only a part of the Vacation-as in (a)
above plus such proportion of thirty<br />
days as the number of days of vacation not taken bears to the full vacation.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">GRANT OF LEAVE:</span></b></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.170(i) Leave on full pay.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The maximum
period of leave on full pay that may be granted at one time will be as follows:
</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt; width: 600px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 315.0pt;" valign="top" width="420">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(a) Without medical certificate</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.0pt;" valign="top" width="180">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">120 days</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 315.0pt;" valign="top" width="420">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(b) With medical certificate</span></div>
<div align="center" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">plus</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.0pt;" valign="top" width="180">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">180 days</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 315.0pt;" valign="top" width="420">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -5.4pt; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(c)On medical certificate from
leave account in entire service.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.0pt;" valign="top" width="180">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">365 days</span></div>
</td>
</tr>
</tbody></table>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">If some one has
already availed himself of this concession under the previous leave rules, that
period would be debited to the maximum of 365 days.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(ii)
Leave on half pay. </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(a)
Leave on full pay may be converted into leave on half pay, at the option of the
civil servant; the debit to the leave account will be at the rate of one day of
the former for every two days of the latter, fraction of one-half counting as
one full day's leave on full pay. The request for such conversion will be
specified by the civil servant in his application for the grant of leave.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(iii)
Leave preparatory to retirement</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">.The maximum period upto which a civil
servant may be granted leave preparatory to retirement will be 365 days. It may
be taken, subject to availability, either on full pay, or partly on full pay
and partly on half pay, or entirely on half pay, at the discretion of the civil
servant.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.171 Counting of Leave: </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Leave may be
applied for, expressed, and sanctioned, in terms of days.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.172 Carry Forward Of Leave:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> All leave at
credit in the account of a civil servant who was in service on the 1st July, 1978 is to be
carried forward and expressed in terms of leave on full pay.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">The leave account in such cases will,
with effect from 1st July, 1978 or in the case of civil servant who was on
leave on that date with effect from the date of his return from leave, be
recast as under: </span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt; width: 600px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.05in;" valign="top" width="197">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(i) LAP</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(a)</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(b)</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.05in;" valign="top" width="197">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">1 month</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">1 day</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.15in;" valign="top" width="206">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">30 days</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">1 day</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.05in;" valign="top" width="197">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(ii) LHAP</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(a)</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(b)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.05in;" valign="top" width="197">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">1 month</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">2 days</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.15in;" valign="top" width="206">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">15 days</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">1 day</span></div>
</td>
</tr>
</tbody></table>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Fractions if any will be ignored.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.173 Recreation Leave:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> It may be
granted for 15 days in a calendar year, the debit to the leave account will,
however, be for 10 days. This leave is not admissible to a civil<br />
servant in the Vacation Department.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.174 Leave not due: </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">It may be
granted to all Government servants on full pay, to be offset against leave to
be earned in future, for maximum period of 365 days in the entire period of
service, subject to the condition that during the first 5 years of service it
shall not exceed 90 days in all. Such leave may be converted into leave on half
pay. It will be granted only when there are reasonable chances of the civil servant
resuming duty. Such leave will be granted sparingly and to the satisfaction of
sanctioning authority.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.175 Special leave:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> A female civil
servant, on the death of her husband, may be granted special leave on full pay,
when applied for, not exceeding 130 days. This leave shall not be debited to
her leave account. Such leave will commence from the date of death of her
husband. She should produce the death certificate along with her application
for leave or separately.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">MATERNITY LEAVE:</span></b></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.176</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> A female Government servant may be
granted maternity leave on full pay for the period which may extend upto ninety
days from the date of its commencement or 45 days from the date of confinement
whichever is earlier. Leave of any other kind may be combined with the
maternity leave. The maternity leave may be granted to permanent as well as to
temporary Government servants.With the exception of the employees of Vacation Departments,
maternity leave may not be granted for more than three times in the entire
service of a female civil servant. For confinements beyond the third one the
female civil servant would have to take leave from her normal leave account.
Spells of Maternity Leave<br />
already availed of will be accounted for against the three times limit.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">EXTRAORDINARY
LEAVE (LEAVE WITHOUT PAY):</span></b></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.177(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The Extraordinary leave may be granted
on any ground upto a maximum period of five years at a time, provided the civil
servant to whom such leave is granted has been in continuous service for a
period of not less than ten years. The maximum period of five years will be
reduced by the period of leave on full pay or half pay, if granted in continuation
with extraordinary leave.If, however, a civil servant has not completed ten
years of continuous service, E. O. L. without pay for a maximum period of two
years, may be granted at the discretion of the head of his office.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> This leave may
be granted irrespective of the fact whether the civil servant is a permanent or
temporary Government servant.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The Authority
empowered to grant leave may commute retrospectively the periods of absence
without leave into extraordinary leave (F.R. 85).</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.178(a) Refusal of leave preparatory to retirement
and Encashment of Leave---</span></b></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> If in case of
retirement on superannuation or voluntary retirement on completion of thirty
years qualifying service a civil servant cannot, for reasons of public service,
be granted leave preparatory to retirement duly applied for in sutficient time,
he will in lieu thereof be granted lump sum leave pay for the leave refused to
him subject to a maximum of one hundred and eighty days leave on full pay.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Such leave can
be refused partly. & sanctioned partly but the cash compensation shall be
admissible for the actual period of such leave so refused not exceeding one
hundred and eighty days.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The payment of
leave pay in lieu of such refused leave may be made to the civil servant either
in lump sum at the time of retirement or may, at his option, be drawn by him
month-wise for the period of leave so refused.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(iv)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> for the purpose
of lump sum payment in lieu of such leave, only the "Senior Post
Allowance" will be included in "Leave Pay" so admissible.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(v)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> In case a civil
servant on leave preparatory to retirement dies before completing one hundred
and eighty days of such leave, his family shall be entitled to lump sum payment
equal to the period falling short of one hundred and eighty days.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(b)
Power to refuse leave preparatory to retirement, etc: </span></b></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Ordinarily,
leave preparatory to retirement shall not be refused.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> All orders
refusing leave preparatory to retirement to a civil servant and recalling civil
servant from leave preparatory to retirement shall be passed only by the
authorities specified below:</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt; width: 600px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 221.4pt;" valign="top" width="295">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">For civil servants of BPS-17 and
above.</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 228.6pt;" valign="top" width="305">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -5.4pt; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Secretary, Establishment
Division personally.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 221.4pt;" valign="top" width="295">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">For civil servants of BPS-16 and
below.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 228.6pt;" valign="top" width="305">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -5.4pt; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Secretary of the concerned
division personally.</span></div>
</td>
</tr>
</tbody></table>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(iii)
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">The
authorities specified in sub-rule (ii) shall not delegate these powers to any
other authority.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(iv)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> All proposals
regarding refusal of Leave Preparatory to Retirement to the Officers in BPS-17
and above shall be submitted to the respective appointing authorities with detailed
justification atleast three months before the officer is due to proceed on such
leave..</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(c)
Option for Encashment of Leave preparatory to Retirement: </span></b></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> a civil servant
may, fifteen months before the date of superannuation or thirty years qualifying
service on or after the 1<sup>st</sup>
July, 1983 at. his option, be allowed to encash his leave preparatory
to retirement if he undertakes in writing to perform duty in lieu of the whole
period of three hundred and sixty-five days or lesser period which is due and
admissible.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> In lieu of such
leave, leave pay may be claimed at any time during the period at the rate of
pay admissible at the time the leave pay is drawn for the actual period of such
leave subject to a maximum of one hundred and eighty days. The rate of leave
pay will be the rate admissible on the date such leave would have commenced.
The leave pay may be drawn at any time for the period for which duty has
already been rendered.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;">[Finance Division Notification F. l
(73)-R4/84, dated 15-10-1985]</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> If at any time
during such period leave is granted on account of ill health supported by
medical certificate or for performance of Haj, the amount of cash compensation
on account of leave pay will be reduced by an amount equal to the leave pay for
half the period of leave so granted, for example, if an employee who has opted
for encashment of such leave, has taken sixty days leave, his cash compensation
equal to thirty days leave will be forfeited.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(iv)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The civil
servant will submit the option to the authority competent to sanction leave
preparatory to retirement, which will accept the option and issue formal
sanction for the payment of cash compensation.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(v)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> For the purpose
of payment in lieu of such leave, only the "Senior Post Allowance"
will be included in "Leave Pay" so admissible.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;">[Finance Division Notification No F. l (73)-R4/84,
dated 18-12-1984]</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">IN-SERVICE
DEATH:</span></b></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.179</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> In case a civil servant dies, or is declared
permanently incapacitated for further service by a Medical Board while in
service, a lump sum payment equal to leave pay upto 180 days out of the leave
at his credit will be made to his ‘family’ as defined for the purpose of family
pension or as the case may be, to the civil servant.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;">[Finance Division's Notification No. F. l
(34)-R4/85, dated l-9-l985]</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">INDICATION OF
REASONS OF LEAVE NOT NECESSARY:</span></b></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.180</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> It will not be necessary to specify the
reasons for which leave has been applied, so long as that leave is due and
admissible to a civil servant. Leave applied for on medical certificate will
not be refused. The authority competent to sanction leave may, however, at its
discretion, secure a second medical opinion by requesting the Civil
Surgeon/Medical Board to have the applicant medically examined.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">COMMENCEMENT/END
OF LEAVE:</span></b></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.181</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Instead of indicating whether leave
starts/ends in the forenoon or afternoon leave may commence from the day following
that on which a civil servant hands over the charge of his post. lt may end on
the day preceding that on which he resumes duty.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">RECALL FROM
LEAVE:</span></b></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.182</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> If a civil servant is recalled to duty
compulsorily with the personal approval of the head of the his office from
leave of any kind, that he is spending away from his headquarters, he may be
granted a single return fare plus daily allowance as admissible on tour from
the station where he is spending his leave to the place where he is required to
report for duty. In case he is recalled to duty at headquarter and his
remaining leave is cancelled the fare then admissible will be for one way
journey only. If return from leave is optional, no concession is admissible.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">OVERSTAYAL AFTER
SANCTIONED LEAVE:</span></b></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.183</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Unless his leave is extended by the
head of his office, a civil servant who remains absent after the end of his
leave is not entitled to any remuneration for the period of such absence, and
double the period of such absence will be debited against his leave account.
Such debit, if there is insufficient credit in the leave account, be adjusted
against further earning. Such double debit will not preclude any disciplinary
action that may be considered necessary under the rules.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">LEAVE SALARY:</span></b></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.184 </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">The leave salary on average pay is
calculated on the basis of the average pay drawn during the twelve complete
months immediately preceding the month in which the leave is taken or in the
case of leave taken on or after 1st July, 1969 leave salary is admissible at a
rate equal to the pay last drawn by the Government servant before the
commencement of the leave, if the same be more than the average pay. Leave
salary on half pay will be half of the average pay/pay last drawn as mentioned
above.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">LEAVE
EX-PAKISTAN:</span></b></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.185</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Leave on full pay may also be granted as
leave ex-Pakistan to a civil servant who applies for such leave or who proceeds
abroad during leave, or takes leave while posted abroad or is otherwise on duty
abroad, and makes a specific request to that effect. The leave pay to be drawn
abroad shall, however, be restricted to a maximum of Rs. 3, 000 per month. Such
leave pay shall be payable for the actual period, of leave spent abroad subject
to a maximum of 120 days at a time. The concession of drawing leave salary
outside Pakistan
is, however, not tadmissible to those Government servants who were appointed after
the 17th May, 1958.
They will draw their leave salary in Rupees in Pakistan irrespective of the country
where they spend their leave. </span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">COMBINATION OF
DIFFERENT TYPE OF LEAVE:</span></b></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.186</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> One type of leave may be combined with
joining time or with any other type of leave otherwise admissible. But the leave
preparatory to retirement cannot be combined with any other kind of leave.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">EXPLANATORY
INSTRUCTIONS FOR FILLING UP THE LEAVE ACCOUNT FORM:</span></b></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.187</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The leave account will be maintained
for all civil servants of the Federal Government who were in service on the 1st
July, 1978 including those who were on leave on that date and have not opted to
retain the existing leave rules and others, who enter service on or after 1st
July, 1978.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.188</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> All leave at credit in the account of a
civil servant who was in service on the 1st July, 1978 shall be converted in terms of leave on
full pay at the following rates:</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt; width: 600px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 243.0pt;" valign="top" width="324">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(i) L. A. P.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(a) 1 month </span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(b) 1 day</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 207.0pt;" valign="top" width="276">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">30 days</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">1 day</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 243.0pt;" valign="top" width="324">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(ii) L. H. A. P.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(a)<span style="mso-spacerun: yes;"> </span>1 month </span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(b) 2 days </span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 207.0pt;" valign="top" width="276">
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">15 days</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">1 day.</span></div>
</td>
</tr>
</tbody></table>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(Fractions if any to be ignored)</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.189 </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">The leave account shall commence with an
opening entry "Due on 1st
July, 1978" or in the case of a civil servant, who was on
leave on 1st July, 1978
with effect from the date of his return from leave. For the purpose of
computing the leave at credit, the service upto 30th June, 1978 will be taken into account.
The leave due in terms of leave on full pay in days will be noted in Column No.
21.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.190(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> In calculating the leave earned on full
pay at the rate of 4 days for every calendar month the duty period of 15 days
or less in a calendar month shall be ignored and those of more than 15 days
shall be treated as a full calendar month for the purpose. If a civil servant
proceeds on leave during a calendar month and returns from it during another
calendar month and the period of duty in either month is more than 15 days, the
leave to be credited for both the incomplete months will be restricted to that
admissible for one full calendar month only.There shall be no maximum limit on
accumulation of this leave.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The provision
in (i) above will not apply to a vacation department. In its case, a civil
servant may earn leave on full pay (a) when he avails himself of full vacation
in a calendar year?at the rate of one day for every calendar month duty
rendered (b) when during any year he is prevented from availing himself of the
full vacation?as for a civil servant in a non-vacation department for that
year, and (c) when he avails himself of only a part of the vacation?as in (a) above
plus such proportion of thirty days as the number of days of vacation not taken
bears to the full vacation.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.191(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Leave on full pay may be converted into
leave on half pay at the option of the civil servant; the debit to the leave
account will be at the rate of one day of the former for every two days of the
latter, fraction of one half counting as one full day's leave on full pay. The
request for such conversion shall be specified by the civil servant in his
application for the grant of leave.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(b)
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">There
shall be no limit on the grant of leave on half pay so long as<br />
it is available by conversion in the leave account.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<br /></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.192</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> L. P. R. on full pay will be noted in column
No. 10 while that on half pay in columns No. 13 and 14.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.193</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Leave not due may be granted on full
pay to be offset against leave to be earned in future for a maximum period of
365 days in the entire period of service, subject to the condition that during the
first five years of service it shall not exceed 90 days in all. Such leave may
be converted into leave on half pay. It shall be granted only when there are
reasonable chances of the civil servant resuming duty.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.194 </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">The grant of Special Leave, Maternity
Leave, Disability Leave, Extraordinary Leave, payment of leave pay for refused
L. P. R. upto a maximum of 180 days, lump sum payment equal to full pay upto
180 days out of leave at credit made to the family of a Government servant, whose
death occurs while in service. Seaman sick leave, Department leave. Study
leave, Hospital leave and Quarantine leave shall be noted in column No. 22,
Maternity leave other than three times in entire service shall, however, be debited
to the relevant column of the leave account.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.195 </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">When a Government servant applies for
leave columns 2 to 7 shall be filled in showing the period of duty upto the
date preceding that on which a Government servant intends to go on leave. The full
calendar months to be noted in column 5 hall be worked out on the lines
indicated in para 7.190 above.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.196 </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">When a Government servant returns from
leave columns 8 to 23 shall be filled in according to the nature of leave. If
leave not due is availed off the minus balance to be shown in column No. 21
should be written in red ink.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">JOINING TIME
(F.Rs. 105 TO 108):</span></b></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.197 </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">The joining time is granted to a
Government servant in order to enable him:</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> <span style="mso-spacerun: yes;"> </span>to join a new post which he is appointed while
on duty in his old post; or</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> to
join a new post.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(i)<span style="mso-spacerun: yes;"> </span></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">while returning from leave on average
pay not exceeding 4 months; or</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 1.25in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(ii)<span style="mso-spacerun: yes;"> </span></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">if he was not
given sufficient notice regarding his appointment to the new post, on return
from any leave other than that specified in (i) above; or</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(c) </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> to
travel from the port of debarkation or in case of air journey from first
airport of call in Pakistan to organize his domestic establishment, on return
from leave out of Pakistan for more than 4 months; or</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt 1.0in; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(d)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> <b style="mso-bidi-font-weight: normal;">(i)</b> to proceed from a specified station to join a post in a remote locality,
which is not easy of access; or</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> to proceed on
relinquishing charge of a post in a remote locality to a specified station.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.198</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The joining time in respect of clauses (c)
and (d) above is not admissible to the holders of posts of Judge of a High Court
and Secretary to the National Assembly.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.199 </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">The following are some important decisions
under the rules referred to above---</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> No joining
time, joining time pay and travelling allowance should be granted to a
Provincial Government servant who is appointed to a post under the Federal
Government, while on duty in his old post, but joins his new post after
termination of his employment under the Provincial Government by resignation or
otherwise. When the employment of a particular Government servant is in the
wider public interest, this rule may be relaxed.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(b)
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">A
Government servant, who proceeds on leave on average pay not exceeding 4 months
from his old post in another station where he is spending the leave, should be
granted joining time for one day only in terms of S. R. 293.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(c)
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">The
Government servants, who are appointed to the posts under the Federal
Government on the results of the competitive examination which is open to both
Government servants and others, are allowed the joining time and joining time
pay as follows: ?</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Joining time is
admissible to all Government servants serving under the Federal Government and
to Provincial Government servants who hold substantive permanent posts.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The joining
time pay is admissible to those Government servants only (including those of a
Provincial Government) who hold permanent posts in a substantive capacity.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Travelling
allowance on transfer is allowed only in such cases, where joining time pay is
admissible under (ii) above.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(d)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The joining
time and travelling allowance of Military Officers in civil employ are governed
by the civil rules. For the purposes of these rules, privilege leave under the military
rules should be treated as leave on average pay of not more than 4 months
duration,</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(e)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The time
reasonably required for journeys between the place of training and the station
to which the Government servant is posted immediately before or after the
training should be treated as part of training. This ruling does not apply to
probationers holding training posts and they are entitled to joining time when
transferred.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(f)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> In cases where
a Government servant is entitled to joining time on the expiry of leave, if he
joins his new appointment before the expiry of such leave plus joining time
admissible, the period short taken should be considered as leave not enjoyed
and a corresponding portion of the leave cancelled without any reference to the
authority which sanctioned the leave. If, however, the Government servant
concerned does not desire to avail himself of the full joining time admissible
to him, the period of leave and joining time may be adjusted in accordance with
his option.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(g)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> If vacation is
combined to leave, it should be treated as leave for calculating leave on
average pay not exceeding 4 months and leave out of Pakistan for more than 4 months for
purposes of FR 105(b) (i) and (c) respectively.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(h)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The joining time
admissible on return from leave out of Pakistan
for more than 4 months is reckoned from the date of disembarkation at a Pakistan
port. It is also admissible to a Government servant even if he does not make
any journey from the port of disembarkation so as to enable him to organize his
establishment.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> When a
Government servant is allowed joining time on return from leave and is posted
to a place in remote locality, he should arrive at specified station within the
period of his leave and the joining time admissible under FR 105(b) or (c) and
from the specified station onward his joining time will be regulated under F.
R. 105(d).</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.200 </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">In terms of FR 106 a Local Government is
competent to make rules regulating the joining time admissible under F. R. 105
and specify the places and stations to which clause (d) would be applicable. The
Federal Government in their capacity as Local Government have framed rules which
are contained in S. Rs 293 to 306-A.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.201 </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">A Government servant on joining time is
treated as on duly and the joining time pay is regulated as under.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> If transferred
to join a new post, while on duty in his old post, he is entitled to the pay
which he would have drawn, had he continued in his old post or the pay which he
will draw on taking charge of his new post, whichever is less.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Where
joining time is allowed on return from leave, a Government servant will draw
the leave salary during the joining time at the rate prescribed for the payment
of leave salary in Pakistan.
No joining time pay is admissible on return from extraordinary leave, except the
extraordinary leave, not exceeding 14 days in continuation of other leave.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(c)
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">For
the joining time admissible from a specified station to and from a place in
remote locality he would be entitled to the pay as though he was on duty in his
post in the remote locality. This holds good even in the case of a Government
servant, who is on straight transfer.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.202</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> No extra-pay should be drawn in any
case by a relieving Government servant until the transfer of charge is
completed in such cases where the charge consists of several-scattered works,
which the relieving and the received officers are required to inspect together
on the orders of the superior officers. In a case of like nature the relieving
officer would be treated as on duty, provided the time taken by him for taking
over charge is deemed as reasonable by his superiors and will draw the
presumptive pay of his permanent post. If he was officiating in a post he will
draw that pay provided it was not more than the pay he would draw in his new
post, otherwise he is entitled to draw the presumptive pay of his substantive
permanent post. If he returns from leave, he would draw pay of the permanent
post. During the period the transfer of charge is completed both the relieved
and relieving Government servant would be entitled to the concession of free
quarters or house rent allowance in lieu thereof.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.203</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> During the courses of joining time under
clauses (b) and (c) of F. R. 105 a military commissioned officer subject to the
civil leave rules would be entitled to the leave salary subject to the minimum
prescribed by the Military authorities under F. R. 90.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.204</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The overstayal of joining time is wilful
absence from duty and may be treated as misbehaviour for purposes of F. R. 15.
No pay or leave salary is admissible after the expiry of the joining time as
admissible under the rules.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.205</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> If in the interest of public service, a
person who was employed under an agency or institution other than the Government
or was on leave from there, s appointed to a post under the Government he may
be granted joining time, at the discretion of the Local Government, for the
period of preparation and making journey to join the post. Similarly he may be
allowed joining time for preparation and journey to join his original post after
termination of his employment with the Government. During the joining time he
will draw the pay or leave salary as the case may be, he was drawing in his
post with the private employer or the pay of the post under the Government,
whichever is less.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">FOREIGN SERVICE
(F. RS 109 TO 127):</span></b></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.206</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Under Section 10 of the Civil Servants
Act, 1973, every Civil Servant, not recruited specifically to serve in a particular
area or region, is liable to serve anywhere within or outside Pakistan, in any post under the
Federal Government or any Provincial Government or local authority, or a
corporation or body, set up or established by any such Government. If a
Government servant is deputed to serve under a Local Fund, quasi-public body,
semi-Government organization, a statutory or a private body and receives his pay
from a source other than the general revenues, he is treated as on 'foreign
service'. Deputation on<br />
foreign service in Pakistan is within the competence of a Local Government but transfer
to foreign service out of Pakistan requires the sanction of the President.The
terms of foreign service will be regulated vide Establishment Division O. M. No.
18/48/81-R. 3(CV) dated 24th April, 1982 and Finance Division O. M. No 5(5)-R7/79,
dated 29th January, 1984.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.207</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> With the attainment of the provincial
autonomy, however, it was held that transfer to Foreign Service out of Pakistan
was also within the competence of a Provincial Government. This view was upheld
and it was decided that the Provincial Government could sanction transfer on Foreign
Service out of Pakistan,
but it was suggested to them that they should consult the Federal Government
before hand and take into consideration their views also.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt .75in; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.208(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The Government servants holding
permanent or temporary posts and drawing pay from the general revenues may be
sent on Foreign Service.The requests from the foreign employer in this behalf
should be processed very carefully with a view to determine that duties to be performed
after the transfer are such as would, for public reasons, be rendered by that
particular Government servant. The proposals received from the private employers
should be scrutinized more rigorously. The loan of a Government officer to a
private undertaking should be regarded as a very exceptional case requiring
special justification.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">*(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Government
servants are not allowed to seek employment with private bodies outside Pakistan
on their own. They should apply only against posts advertised in the country
through the Bureau of Emigration and Overseas Employment and the maximum period
for which they may remain abroad shall not exceed 5 years. If this condition is
not complied with, the Government servant concerned shall have to resign from
Government service).</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;">*[Establishment Division O.M No 1/23/66 TIV dated 24<sup>th</sup> June, 1978.]</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.209</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> While on Foreign Service Government
servant remains in the cadre or cadres in which he was included in a
substantive or officiating capacity immediately before his transfer to the Foreign
Service. He may also be given promotion in a substantive or officiating
capacity to a higher post in another cadre. When the promotion of a Government
servant who is on foreign service is to be considered the duties performed by
him in his post under the foreign employer and the promotion given to his
juniors in the cadre should also be taken into account.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.210</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> When the transfer of a Government
servant to Foreign Service in Pakistan
is sanctioned, the period for which he is so transferred, the post which he shall
hold in Foreign Service and the pay which he shall receive in such service must
be precisely specified in the order sanctioning the transfer. If it is intended
that he shall receive any remuneration or enjoy any concession of pecuniary
value in addition to his proper pay, the exact nature of such recommendation or
concession must be similarly specified. No Government servant will be permitted
to receive any remuneration or enjoy any concession which is not so specified
and<br />
if the order is silent as to any particular remuneration or concession; it must
be assumed that the intention is that it shall not be enjoyed.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.211 </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">The salient features of Foreign Service
are as under: <span style="mso-spacerun: yes;"> </span></span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The Government
servant will be treated to be on Foreign Service with effect from the date he
makes over charge of his post under the Government. He shall revert from
Foreign Service on the date he takes over charge of his post under Government.
If he takes leave before joining his post under Government the date of
reversion from Foreign Service will be decided by the Government.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> During the
period of foreign service, the person concerned will be entitled to pay,
joining time pay, leave salary, allowances and travelling facilities (including
passage for himself and his family to the place of employment under the
borrowing Government and<br />
back on termination of the foreign service) in accordance with the regulations
of or the terms and conditions offered by the borrowing Government/Organization.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The foreign
employer (and where foreign employer is not agreeable to pay the pension
contribution) the Government servant concerned as the case may be, will during
the period of foreign service, pay to the Government of Pakistan pension
contribution. The contribution will be paid in foreign currency if the foreign
service is outside Pakistan
in accordance with the relevant rules and at the rates prescribed from time to
time by the government of Pakistan.
The remittance shall be made by the foreign employer or the Government servant
concerned through normal banking channels to the parent office of the
Government servant concerned in Pakistan
with a covering letter showing the relevant head of account. The parent office
will send copies of challans and schedules to the Accounts Officer concerned
for information and necessary action.On delayed payment of these contributions,
the provisions of S. R.307 shall apply. Till such time as the rates of pension
contributions are ascertained and intimated by the Audit Office concerned the foreign
employer or the Government servant concerned shall provisionally pay pension
contribution in foreign currency at a uniform rate of 33-1/3% of the mean of
minimum and maximum of the pay scale of the post held by him at the lime of his
proceeding on foreign service, plus other emoluments (reckonable for pension which
would have been admissible to him had he not been deputed on foreign service).</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(iv)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> During the
period of Foreign Service the Government servant concerned will continue to subscribe
to the G. P. Fund, the remittance of which should invariably be supported with
a G. P.Fund schedule mentioning therein the G. P. Fund Account Number and the
name of the Accounts Officer maintaining the account. The remittance should be
made to the parent office of the Government servant concerned. The parent office
will send copies of challans and schedules to the Accounts Officer concerned
for information and necessary action. As regards the Benevolent Fund and Group Insurance
Premium contribution, this should be remitted directly by the Government
servant concerned through the normal banking channels to the Board of Trustees,
Federal employees Benevolent and Group Insurance Fund, Near Zero Point, Islamabad, with the prescribed
schedule, duly completed.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(v)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The leave terms
of the person concerned during the period of his foreign service will be
regulated according to the rules of or the terms and conditions offered by
borrowing department, Government/Organization. Leave salary due in respect of
such leave<br />
will be payable by the borrowing Government or Organization to the person
concerned. No part of leave earned by him during the period of Foreign Service
will be credited to his leave account with the Government nor will any
liability in respect of leave salary on<br />
account of such leave devolve on the Government. The Government will not
recover any leave salary contribution from the borrowing Government or
Organization. The leave earned by a Government servant, but not avaited/allowed
during the period of Foreign Service<br />
in Pakistan
will be credited to his leave account on reversion to the Government
department. For this purpose, the autonomous bodies/ corporations will maintain
proper leave account of the Government servants on deputation with them. The encashment
of leave on the basis of the rules/regulations of the autonomous/corporations,
will not be admissible to such Government servant.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;">[Ministry of Finance O.M No F. 5(2) Reg (7)/87,
dated 28<sup>th</sup>
January, 1987.]</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(vi)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The person
concerned will not be entitled to receive any leave salary from Government in
respect of disability leave on account of any disability arising in or through Foreign
Service, even though this disability might manifest itself after the
termination of Foreign Service.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(vii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> During the
period of Foreign Service, the person concerned will not be entitled to any
medical facility in respect of himself and family members at the expense of the
Government.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(viii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The person
concerned will be on deputation with the borrowing Government or Organization
for the "period orginally agreed upon.Any extension beyond the original period
of deputation will not be made without the approval of the Government of
Pakistan, and will be treated as an irregularity on the part of the person
concerned and may call for disciplinary action.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(ix)
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">If
the person concerned during the period of his deputation becomes entitled to
any additional benefit, or is appointed to any post involving alteration in his
emoluments, he will intimate particulars of such appointment to the Government
of Pakistan for information.Any modifications of the terms invloving additional
liabilities on<br />
the Government will require their prior approval.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.212</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The Lending Department should invariably
work out the rate of pension contribution and incorporate the same in the terms
and conditions of the persons concerned deputed on Foreign Service within Pakistan or outside Pakistan. To illustrate, the rate
of the pension contribution will be as under in respect of an officer of
BPS-17, the minimum and maximum of the pay scale of which is Rs. 1600 and Rs.
3040 respectively: </span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span></span></div>
<div style="margin-bottom: 6.0pt; margin-left: .75in; margin-right: -.25in; margin-top: 6.0pt; mso-list: l31 level1 lfo49; tab-stops: 27.0pt list .75in; text-align: justify; text-indent: -.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-list: Ignore;">(i)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mean Rs. 2065 + 3925</span></u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span></span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 3;"> </span><span style="mso-spacerun: yes;"> </span>2</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-tab-count: 3;"> </span>=
Rs. 2995.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-tab-count: 3;"> </span></span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;">
</span>(ii) Rate of pension contribution @ 33-1/3% will be</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><u>2995 x 100</u></span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;">
</span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>100 *<span style="mso-spacerun: yes;"> </span>3</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>= 998.33 or Rs 998 per month.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -.25in; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: 27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.213</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Under the instructions contained in the
Finance Division O. M. No. F. 5(5) R. 7/79-1407, dated 15-12-1981, no leave salary
contribution is recoverable from the foreign employers but leave/leave salary
is to be sanctioned/paid during the period of foreign service by the foreign
employers, that period being not countable for earning leave with the Government
of Pakistan. In view of this position, pension contribution will be payable by the
foreign employer during the entire period of foreign service including the
period of leave availed of by the person concerned with the foreign employer.</span></div>
</div>Unknownnoreply@blogger.com1tag:blogger.com,1999:blog-8854598589278537351.post-72977929111111927842012-02-21T22:03:00.000+05:002012-02-22T21:54:13.098+05:00TREASURY RULES OF THE FEDERAL GOVERNMENT<div dir="ltr" style="text-align: left;" trbidi="on">
<div style="text-align: justify;">
<br /></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">INTRODUCTION
AND DEFINITION (RULES 1-2):</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
<b style="mso-bidi-font-weight: normal;">6.1</b> The "Treasury Rules of the Federal
Government" primarily deal with the procedure which should be followed in
treasuries including offices or agencies of State Bank conducting the cash
business of treasuries.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.2 </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> These
rules also provide vital principles and important safeguards of general
applicability for the Departments which generally deal with the receipt,
custody and disbursement of Government money.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.3</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> In these rules unless the
context requires otherwise: -</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> "Accountant General" means
the head of an office of accounts and audit or of accounts, who keep the
accounts of the Federal Government and when used in relation to a treasury, the
head of an office of accounts to whom the accounts of treasury are rendered.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> "Audit Officer'' means an
officer subordinate to, or under the superintendence of the Auditor-General of Pakistan,
who exercises audit functions.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> "The
Bank" means the State Bank of Pakistan
or any Office or agency of the State Bank of Pakistan
and includes any branch of the National Bank of Pakistan,
acting as the agent of the State Bank of Pakistan.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (iv)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
"Collector" means the head of a district, or an officer nominated by
the Government to be the Collector in respect of a Federal Treasury, and
includes any other officer for the time being authorized by the Government to
discharge the duties of the Collector for the purposes of these rules; and</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (v)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> "Competent
authority" means the Government or any other authority to whom the
relevant powers may be delegated by the Government.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (vi)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
"District" includes any area whether described as a District, a
Political Agency, a Consulate or otherwise, which is served by a treasury
placed in the direct relation with an Accountant General and the term 'District
Treasury' shall be construed accordingly.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (vii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> "Federal
Consolidated Fund" means the consolidated fund of which all revenues
received and all loans raised by the Federal Government, and all moneys
received by the Federal Government in repayment of any loan, form part.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (viii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> "Public Account
of the Federation" means the account to which are credited all moneys
other than those forming part of the Federal Consolidated Fund including those
received by or deposited with the Supreme Court or any other Court established
under the authority of the Federation.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (ix)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> "Public
Moneys" means the moneys forming part of the Federal Consolidated Fund and
the Public Account of the Federation.</span></div>
<div style="margin: 6pt 9pt 6pt 0.5in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Note</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">----"Public
Account of the Federation" would include unfunded debt and. unless the
contrary intention appears; such receipts of a banking or deposit nature as by
virtue of any statutory provision or of any general or special executive order
of the Government have to be held in the custody of the Government.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (x)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
"Treasury" includes a "sub-treasury" "Bank
treasury" means a treasury the cash business of which is conducted by the
Bank and a "Non-Bank Treasury" means a treasury other than a Bank
Treasury.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">"Federal Treasury" means and
includes any treasury or sub-treasury not being a Treasury or sub-treasury
under the control of a Province.</span><br />
<a name='more'></a></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">LOCATION OF
PUBLIC MONEYS (RULE 3):</span></b></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.4</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Subject to the Provisions of
Sub-rules (2) and (3) or Rule 7 and Sub rule (1) of Rule 33, public moneys of
the Federal Government must either be held in a Federal Treasury or in the
Bank.Moneys deposited in the Bank is considered as one general fund held in the
Books of the Bank on behalf of the Government.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">The deposit of
such money in the Bank is governed by the provisions of Section 21 of the State
Bank of Pakistan Act. 1956 (Act XXXIII of 1956)</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">GENERAL
SYSTEM OF CONTROL OVER FEDERAL TREASURY (RULES 4 & 5):</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.5</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Normally there is a treasury in
each district, where the cash transactions are not conducted by the Bank, the
treasury is divided into two departments. a department of account under an
accountant and a department of cash, stamps and opium under over-all charge of
Collector who entrusts the immediate executive control of the treasury to a
treasury officer. The Treasury Officer is. no doubt, subordinate to him, but
this does not divest the Collector of his responsibility for the administrative
control. The latter is responsible for the proper observance of procedure and
for punctual submission of returns to the Government, the Accountant General
and the Bank, as may be required under the rules. The Collector is also
responsible for verifying and certifying the monthly cash balance and for
rendering the accounts to the Accountant General. The Collector may authorise
any other officer to act in this behalf, but he should verify and certify the
cash balance in person at least once every six months. Whenever a new Collector
is appointed he should notify the fact of his appointment to the Accountant
General and also certify to him the amount of cash balance, stumps and opium
stores taken over by him. The Federal Government has established Federal
Treasuries at Islamabad and Karachi. These are under the administrative
control of the A. G. P. R.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.6</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> One or more sub-treasuries may
be established in a District under the district treasury if the interests of
the public service so demand. The arrangements for the administration and
conduct of business should be made by the Head of local administration in
consultation with the Accountant General. The daily accounts of receipts and
payments of moneys at a sub-treasury must be included in the accounts of
the district treasury.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.7</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The Pakistan
Audit Department is not responsible in any way regarding the proper management
and working of the treasuries. The inspection of treasuries by the Accountant
General does not relieve the Collector of his responsibilities for management
and inspection.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">OTHER
COLLECTING AND DISBURSING OFFICER
(RULE 6):</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.8</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The Officers in
charge of Military Treasure Chests. Officers of the Posts and Telegraph
Departments or of any other Departments authorised in this, behalf, maintain
separate departmental cash balances outside the balances in the treasury or the
Bank. They are required to perform all the prescribed duties of Treasury
Officer in respect of receipt of and payments from the Government money.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.9</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> An Accountant General may
be authorized by the Government in consultation with the Auditor General, to
perform all or any prescribed duties of a Treasury Officer in respect of claims
against the Government that may fall due for disbursement and moneys that may
be tendered for credit to the public account.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">PAYMENT
OF REVENUES INTO THE PUBLIC ACCOUNT (RULES 7 TO 10):</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.10</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> All moneys received by or tendered
to Government Officers on account of revenues should be deposited in a treasury
or Bank in full without any delay and included in the Federal Consolidated Fund
or in respect of the Pakistan foreign missions, the money should be deposited
in such bank or banks as have been specified by the Ministry of Finance in
consultation with the State Bank of Pakistan.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">As a general
rule, money so received should not be appropriated to meet departmental
expenditure nor should it be kept apart from the public account. The following
departments have, however, been authorized to appropriate departmental receipts
towards departmental expenditure: </span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Postmasters and
other heads of offices of Telegraph and Telephones Department.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Civil and
Criminal Courts in respect of service of summons and diet-money of witnesses,
etc.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Civil Courts in
respect of receipts and refund of deposit.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (iv) </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Fees received by
Notaries Public and defraying of legal expenses by them.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (v)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Public Works
Departments, Department of Federal Excise and Land Customs for current works
expenditure and in exceptional cases for disbursement of pay and allowances</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (vi)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Collector of
Customs</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (vii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Forest
Department</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (viii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Superintendents
of Jails in respect of cash found on the persons of<br />
prisoners at the time of their admission to jail for repayment to other prisoners
on their release</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (ix)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Railways.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (x)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Survey of
Pakistan Payment of commission to map agents out of map sale receipts.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (xi)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Government
Libraries replacement of books lost by borrowers out of their deposit money.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (xii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Branch Military
Dairies.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (xiii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Military Unit Allowance Fund sale
proceeds of office furniture etc. for the purpose of fund.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (xiv)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Collectorate of
Sea-Customs and Federal Excise and Land Customs for payment of commission to
duly authorized auctioneers out of the sale proceeds of the auctioned goods.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (xv)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Department of
Investment Promotion and Supplies for payment of commission to duly authorized
auctioneers out of the sale proceeds of the auctioned goods.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.11</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The authority conferred on the
above Departments to appropriate departmental receipts towards departmental
expenditure in certain circumstances, should not be construed as an authority
to keep the departmental receipts and expenditure defrayed therefrom outside
the account of the payments into and withdraws from the Federal Consolidated
Fund.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.12</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The moneys which are
received by a Government Officer in his offi cial capacity or otherwise and
which do not relate to or form part of the revenues of the Government should
not be included in the Federal Consolidated Fund. Unless authorized as a
special case, no money should be withdrawn from Public Account or the Federal
Consolidated Fund and deposited in a bank.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.13</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The grant drawn by the
Chief of Staff in advance in accordance with the departmental regulations may
be kept in a bank under the official title.Similarly the officers commanding
units and other concerned with the administration of Public Funds in the
Defence Services may open current accounts for such funds with the bank in
their official capacity.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.14</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The Bank is responsible for
the safe custody of the Government money deposited in the Banks.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">WITHDRAWALS
OF MONEY FROM THE PUBLIC ACCOUNT (RULES 12 TO 28):</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.15</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The withdrawal means the
withdrawal of funds from the Federal Consolidated Fund or the Public Account
for disbursement of or on behalf of the Government. The payments made by the
Pakistan Diplomatic Missions abroad for and on behalf of the Government are
also included in the above term.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.16</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The most important and
primary Principle is that no money can be withdrawn from the Federal
Consolidated Fund or the Public Account without the written permission of the
District Accounts Offices', Treasury Officer or of an Officer of the Pakistan
Audit Department authorized by the Accountant General. In other words unless
there is a written pay order of an authorized officer, no payment can be made.
The Accountant General may authorise the withdrawal offunds within his own
jurisdiction. Unless specifically authorized by a competent authority to do so.
he cannot permit withdrawal beyond the limits of his own jurisdiction. Normally
the treasuries and banks located within a Province are under the jurisdiction
of the respective Accountant General. The Accountant General Pakistan Revenues,
Islamabad can operate directly on the State Bank
of Pakistan, Islamabad, Rawalpindi and Karachi and at (he two Federal Treasuries, at Islamabad and Karachi.
The Sub-offices of the A. G. P. R. at Lahore, Karachi, Quetta, Peshawar and Gilgit can
operate on the Bank, Treasures & District Accounts Offices located in the
respective Provinces & Northern Areas respectively. If any Accountant
General desires to make a payment through a treasury which is not in his
jurisdiction, he had to issue an authority to the respective Accountant General
who in turn will direct the Treasury Officer/Bank to make the payment.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.17</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Broadly speaking a Treasury
Officer is competent to permit withdrawal for all or any of the following purposes:
</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> to pay sums due
from the Government'to the drawing officer;</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> to provide the
drawing officer with funds to meet claims likely to be presented against
theGovernment in the immediate future by other Government servant- or private
parties;</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> to enable the
drawing officer to supply funds to another Government officer from which to
meet similar claims;</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (iv)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> to pay directly
from the treasury or bank the sums due by the Government to a private party;</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (v)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> to pay a
Government officer or authority who is empowered to make investments of money,
standing in the Public Account, for the purpose of such investment.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.18</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A Treasury Officer cannot
make any payments other than those specified above, unless he has been
authorized by the Accountant General to do so as a special case. Normally a
payment should be made in the District in which a claim arises. The authority
of a Treasury Officer is limited to the making of payments authorized by or
under the provisions of the Treasury Rules. If a demand is presented to the
Treasury Officer which is not covered by the provisions of these rules or by an
authority from the Accountant General, he would be perfectly juslified to refuse
such payment. A treasury officer has no authority to act under an order of the
Government sanctioning the payment. Such orders should normally be sent through
the Accountant General, but if there is an emergency, the order may be sent
directly and the Treasury Officer has to comply with it.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.19</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Every Treasury Officer is
responsible to the Accountant General for acceptance of the validity of a claim
against which the later has permitted withdrawal and for satisfying him that
the payee has actually received the payment.The Treasury Officer should also
obtain sufficient information as to the nature of every payment he is to make
and should not accept a claim which does not supply the requisite information.
If he is of the opinion that a claim is disputable he should not honour it and
direct the party concerned to refer the matter to the Accountant General.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.20</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> No pension can be paid nor can
a gazetted officer be allowed to draw pay, allowances, reward and honorarium
etc., until the Accountant General has authorized the Treasury Officer to make
the payment. In exceptional cases, the Government may, with the concurrence of
the Auditor General, waive the above conditions.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.21</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> With me exception of the
newly appointed person in whose case medical certificate of fitness is
necessary, the Treasury Officer should not make payment of pay and allowances
to a Government servant for the first time, if the claim is not supported by a
Last Pay Certificate. In cases where the Treasury Officer has himself issued a
Last Pay Certificate, he should not make any further payment unless the Last
Pay Certificate is surrendered back to him.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.22</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A Treasury Officer may
correct an arithmetical error or an obvious mistake in the bill presented to
him for payment. The drawing officer should be apprised of such corrections.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.23</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> In the emergencies a
Collector is empowered to require a Treasury Officer by an order in writing, to
make payment, other than a pension, without complying with the provisions of
the rules. In all such cases the Collector should forward a copy of his orders
to the Accountant General detailing the circumstances in which he had resorted
to such a course of action. The Treasury Officer should also inform the
Accountant General about the payment made by him.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.24</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Whenever the Accountant
General directs a Treasury Officer to recover an amount from an officer, to
whom it has been overpaid or wrongly paid, he should forthwith effect the
recovery without listening to any submissions or representations made by the
party concerned. The drawing officers are also expected to comply with the
orders of the Accountant General in this behalf without resorting to
unnecessary and avoidable correspondence.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.25</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Every Government officer
who is supplied with Government funds for expenditure is fully responsible for
them until he has rendered an account for the same to the satisfaction of the
Accountant General. He is also responsible to ensure that payments are made to
persons entitled to receive them.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">GENERAL
INSTRUCTIONS FOR HANDLING CASH
(RULES 76 TO 77):</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.26</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Moneys tendered as dues of
the Government or for deposit in the custody of the Government shall not pass
through the hands of a departmental officer unnecessarily. Direct payment into
the Treasury or into the Bank by the person who tenders such money shall be
insisted on, and direct payments arranged whenever this is practicable.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.27</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> In every department or
office, wherever the Government cash is handled, a cash book should be
maintained in Form TR-4. Before opening a cash book the number of pages should
be counted and certificate to that effect recorded on the first page. All
monetary transactions should be entered in the cash book as soon as they occur
and attested by the Head of office or by any gazetted officer authorized by him
in this behalf, in token of his having checked it.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">The cash book
should be closed regularly on all days, whenever there is any transaction. The
totals should be checked by the head of office himself or should be got checked
through some responsible subordinate other than the writer of the cash book.
The totals should be initialled as correct by the Head of the office. The cash
balance is required to be verified at frequent intervals of not more than a
week. At the end of the month when the cash book is finally closed, the cash
balance should be verified by the head of office and a signed and dated
certificate recorded to that effect in the cash book. The cash in hand should
be mentioned in figures as well as in words. The balance in hand should also be
analysed.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.28</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The entries in the cash
book should be very neat and clean. Erasures and over-writing must be avoided.
If there is an error, it should be corrected by drawing the pen through the
incorrect entry and inserting the correct entry in red in between the lines.
All the corrections should be duly attested over the dated initials of the Head
of office.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.29</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Whenever any amount in the
custody of a Government officer is deposited into treasury or bank, the entry
in the cash book should be compared by the Head of office, with the treasury
receipt, chalan or bank pass book and then the attestation may be done. When
the deposits into Banks/Treasury are appreciable, the Treasury Officer may be
asked to issue a consolidated receipt for all remittances made during the
month, which should be compared with the postings made in the cash book.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.30</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> If an officer has to handle
non-Government money in his official capacity, such cash should be kept in a
separate chest and accounted for in a separate set of books, so as to keep it
entirely out of the Government account.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.31</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> As a matter of policy Grade
1 to 3 servants should not be deputed to fetch or carry the cash. But if it is
unavoidable, only senior man of reliable character should be put on the job.
Whenever the amount is large, police guards should be procured and sent to
accompany the cashier/messenger.<b></b></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">RECEIPTS
OF GOVERNMENT MONEY (RULES 78 TO 81):</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.32</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Ordinarily the Government
dues should be realised in legal tender coins or notes only. Where the cash
business of the treasury is conducted by the Bank crossed cheques and demand
drafts may also be accepted towards the payment of Government dues. But as long
as a cheque is not cleared the payment will not be treated as having been made.
Consequently when a cheque is tendered, a final receipt cannot be issued. At
the most a receipt for the actual cheque may be given in the first instance and
final receipt given only after the clearance. Any collection charges of the
Bank will have to be borne by the party concerned. If on presentation a cheque
is dishonoured, the party concerned should be notified immediately and a demand
sent to it for paying in cash. The Government will not accept any liability for
damages or loss caused to the party for a possible delay in notifying the fact
that the cheque has been dishonoured, it is in the interest of the parties
paying the Government dues through cheques to take suitable precautions to
ensure that their cheques reach the treasury or the receiving office, at the
latest, on the working day preceding the date on which payment is required to
be made.The receiving officer may, at his discretion, refuse to accept cheques
in payment of the Government dues on the last date.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">GRANT
OF RECEIPT TO THE PAYER (RULES 82 TO 86):</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.33</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Every Government officer
receiving money on behalf of the Government must issue a receipt to the payer.
The receipt should be duly signed by; an authorized officer, who should satisfy
himself before signing the receipt that money, has actually been realised and
accounted for in the cash book. The amount shown in the receipts should be in
words as well as in figures.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.34</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Unless there is particular
form for a certain Department all officers receiving money on behalf of the
Government should use the receipt books in machine numbered Form T.R.5 which
may be obtained from the Deputy Controller of Stationery & Forms Government
of Pakistan, Karachi.
The receipt books must be kept under lock and key in the personal custody of
the authorized officer. A proper stock register should be maintained for the
receipt and issue of blank receipt books. Whenever a new receipt book is put
into use the number of forms in the book should be counted and a certificate to
the effect recorded at some conspicuous place in the book over the signatures
of the authorized officer.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.35</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A duplicate receipt should
not be issued in any circumstances even if the original one is reported to be
lost. At the most a certificate may be given that on a specified date a certain
sum on a certain account was received from a certain person, if however, the
departmental regulations envisage issue of a duplicate receipt, it can be issued</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">PROCEDURE
FOR PAYING PUBLIC MONEYS (RULES 88 TO 96):</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.36</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Normally ail remittances to the
Bank should be in cash but cheques and bank drafts etc. are also, accepted,
with certain reservations as stated in para 6.32. In case of these Departments
which are authorized to appropriate revenues towards expenditure, the gross
receipts and payments made therefrom should be entered as receipts and payments
in the appropriate records. If the receipts are in excess of payments the
excess should be remitted to the treasury/bank. The officer making the
remittance should note on the chalan the full amount of cash actually received
by him and per contra, the expenses disbursed therefrom and not merely the net
receipts.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.37</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Any person paying money
into a Treasury or Bank on Government account should present with it a chalan,
wherein the nature of payment, the person or Government officer on whose
account it is made, the head of account and all other relevant information
should be duly incorporated. The chalan will be in Form T. R. 6 and should be
presented in duplicate. Special chaian forms have been prescribed for payment
of Income-tax, Sales tax and Estate Duty.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">PRESENTATION
OF CLAIMS (RULES 130 TO 134):</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.38</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The money is withdrawn from
the Federal Consolidated Fund or the Public Account only through the
presentation of bills. The bill, as a matter of fact, is a statement of claims
against the Government containing specification of the nature of claim, amount
claimed, either in gross or by items. The bill may be in, the form of a simple
receipt also. The bill becomes a voucher as soon as it is receipted and stamped
paid.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.39</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> All the bills or cheques in
payment of claims against the Government should be presented at the treasury or
at an authorized office of disbursement e. g., an audit and accounts office or
a foreign mission. The bill should be duly receipted and stamped if the amount
claimed exceeds Rs. 20. A cash memo, however, is not required to bear revenue
stamps (not liable to duty under Stamp Act, 1899). When a person, who is not in
Government employment and has rendered services or supplied articles, prefers a
claim, it should be submitted through the department. All bills in respect of
grants in-aid and contributions etc., to local bodies, religious, charitable or
educational institutions and other non Government bodies and persons should be
presented for payment either through some responsible Government servant or
after those have been countersigned by him. Ordinarily no claims against
Government not preferred within six months of their becoming due can be
presented without an authority from the Accountant General except petty claims
of Rs. 5 or less.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">INSTRUCTIONS
REGARDING PREPARATIONAND FORM OF
BILLS (RULE 138):</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.40</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Printed forms in English should
be used. If the bill is in some other language, it should be translated into
English or at least an abstract of the bill should be prepared in English
stating the amount, the name of the payee and nature of the payment. The abstract
should be, prepared under the signature of the preferring officer. All bills
must be filled in and signed in ink. The amount claimed should be mentioned
both in figures and words. Where the claim is for whole rupees, the word
"only" should be added to the amount given in words. If it is
fraction of rupee, the paisa may be written in figures after rupees.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.41</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Erasures and overwritings should
strictly be avoided. In case of an error, pen should be drawn over the wrong
entry and a correct entry neatly made in red ink, which should be duly attested
by the drawing officer over his dated initials. Similarly all alterations and
changes in the bill should be attested and signed as many times as are the
alterations or corrections.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.42</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The Drawing Officer must
record the accounts classification on each bill. The classification given in
the budget should serve as a guide in thisbehalf. The classification should
show, inter-alia, whether the expenditure is voted or charged. Charges against
two or more objects should not be included in one bill. Separate bills should
be submitted where the expenditure is debitable to different detailed objects</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.43</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Where the expenditure has
been incurred in pursuance of some special sanction the bill in respect thereof
should be duly supported by a copy of the letter of sanction which should be
attested by the drawing officer.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.44</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Dates of payments should be
noted in acknowledgements, in subvouchers and acquittance rolls. Where due to
illiteracy of the payee or on account of any other reason the date of payment
cannot be given the disbursing officer should himself record the dates over his
initials. If payment is required to be made to some other person or agency or
through a cheque proper endorsement should be made in the bill.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.45</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> When the drawing officer
requires payment to be made to some other person or agency, he should
specifically endorse an order or furnish an authority in this regard. If the
payment is desired wholly or partly by a Stale Bank draft an application for
the draft should accompany the bill and the manner in which payment is desired,
should be indicated in the drawer's receipt on the bill in case whole or part
of the amount of a bill is to be remitted by Postal Money Order, the bill
should be accompanied by properly prepared money order form(s).The amount of
money order as well as the amount of commission should be shown as deduction in
the bill. The purpose of the money order should be stated briefly on the
acknowledgement portion of the money order in continuation of the entry
"Received the sum specified on the reverse on......" having
sufficient space for the signature or thumb impression of the payee.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">SIGNATURE OR
COUNTERSIGNATURE OF BILLS (RULES 141 TO 144):</span></b></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.46</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> No payment can be made on a
bill or order signed by clerk instead of the Head of office or where the
signature of the drawing officer arc with rubber stamps. In all cases where
signature on a bill is given by a mark or seal or thumb impression it should be
attested by some known person. Signatures in vernacular except in Urdu are
required to be transliterated into English.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.47</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The head of an office may
authorise any gazetted officer serving under him to act as drawing and
disbursing officer and to sign bills and orders for him. His name and specimen
signature should be communicated to the audit officer/treasury/bank. Whenever
there is a change in the incunibency of the drawing officer, it should be duly
intimated to all concerned and his specimen signaturesupplied as usual. The
appointment of a drawing and disbursing officer, however, does not relieve the
head of office of his responsibility for the accuracy of the bill or for the
disposal of money received in payment.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.48</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> All those bills which
require countersignature should not be presented unless the countersignature
has been obtained.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">DUPLICATE
COPIES OF THE BILLS (RULE 145):</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.49</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> If a bill is presented for
payment, is duly passed for payment by the Treasury/Accountant General and is
lost before the actual payment is made, the drawing and disbursing officer may
submit a duplicate bill with the word "duplicate" prominently marked
in red ink on the top of it. The following certificate should also be recorded
on the bill: -</span></div>
<div style="margin: 6pt 9pt 6pt 0.5in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">"Certified that no payment has been
received against the original bill.I undertake to refund the amount
immediately, if payment is made against the original bill in future".</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">The audit
officer/treasury/bank after satisfying themselves that no payment was made against
the original bill, pass the duplicate bill for payment.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.50</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Whenever any bill is
prepared in duplicate or triplicate, only one copy of it should be signed in
full and rest of the copies simply initialled. Only the copy signed in full
should be presented for payment.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">MODE
OF MAKING PAYMENTS AGAINST BILLS (RULES 147 TO 167):</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.51</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> There are two systems of
making payments against bills. Where the payment is made by the treasury either
by itself or through the Bank, pay order is recorded on the bill and payment is
made in cash. The other one is called the preaudit cheque system and in all
those cases where the treasury functions have been entrusted to the audit
officers, payment is made through cheques. The bills are presented at the
Public counter of those officers, a token in lieu thereof is issued and after
the bill has been passed for payment and a cheque prepared therefor it is
delivered to the payee or his representative on his surrendering the token. The
cheques for more than Rs. 200/- drawn in favour of Corporate or Local Bodies,
firms, private persons or Government servants (in respect of their personal
claims) shall always be crossed. This rule will, however, not apply to Federal
Government Servants in receipt of pay and allowances upto Rs. 2, 000/- p. m.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="color: #ff99cc; font-family: "Times New Roman","serif"; font-size: 10pt;">[Finance Division
Notification No F 3(13) I R III/82
dt. 15-3-1988]</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">SPECIMEN
SIGNATURES AND OTHER SAFEGUARDS
(RULES 172 TO 174):</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.52</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> An officer who is
authorized to draw cheques or sign or countersign bills payable by the Accountant
General/Treasury should send a set of his specimen signatures to the Accountant
General/Treasury/State Bank of Pakistan
duly attested by another officer, whose signatures are already on record of the
office concerned. Whenever a transfer of charge occurs the relieved officer
should furnish the specimen signatures of the relieving officer to all
concerned, duly attested by the former. Specimen signatures, when forwarded on
a sheet of paper other than the forwarding letter itself, should be attested by
the officer signing the forwarding letter. Similarly the Accountant General
will forward the specimen signatures of the officers authorized by him to sign
cheques and payment authorities on his behalf, to the Treasury/State Bank of Pakistan/Other
Accountant General. All payment authorities issued by an Accountant General
have to be embossed with a special seal duly countersigned by an officer
authorized in this behalf.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">CHECKS
TO BE APPLIED TO CLAIMS (RULES 177 TO 188):</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.53</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Whenever a bill is presented
for payment to the Department/ Treasury/Audit office the normal audit checks
are to see if the claim is admissible, authority is good, arithmetical
calculations are correct, signatures/counter signatures are genuine and legal
quittance is in order. Where the payment has to be made to an authorized agent
or banker the endorsement should be in order and complete in all respects. If
the bill is found in order it is passed for payment.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.54</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> When a person not in
Government employ claims payment for work done, services rendered or articles
supplied the bill should be submitted through the Head of Department or other
responsible Government officers concerned. While forwarding the bill to the
Accountant General/Treasury Officer, the departmental officer should record his
acceptance of the amount, both in figures arid words on the body of the bill.
It is the responsibility of the disbursing officer to see that the payment is
made to the correct person.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.55</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The Treasury Officer/Audit
Officer is also required to inform the income tax authorities regarding the
payments made to officials and non-officials, etc., in respect of
remunerations, fee, commission and bonus, etc. The names and addresses of the
payees should be duly intimated.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">RESPONSIBILITY
FOR THE MONEY WITHDRAWN (RULES 205 TO 216):</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.56 </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Every Government
officer entrusted with the payment of money should obtain for every payment he
makes a voucher setting forth the full and clear particulars regarding the
claims and all relevant information necessary for its proper identification and
classification in accounts. Every voucher must bear to have attached to it an
acknowledgement of payment signed by the person by whom or on whose behalf the
claim is put forward. Where it is not possible to obtain an acknowledgement, a
certificate of disbursement should be in manuscript, signed by the disbursing
officer and countersigned by the superior officer. A memorandum detailing the
reasons for not obtaining an acknowledgement should also be drawn and kept on
record.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.57</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Every voucher must bear a
pay order signed by the authorized drawing officer, specifying the amount
payable both in words and figures. The pay order should be signed by hand in
ink. The vouchers and sub-vouchers should be stamped "paid' and cancelled
so that they cannot be used a second time. Vouchers below Rs. 100/- which are
not required to be submitted to the audit officer, should be properly recorded
as important documents.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.58</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> All objections and orders
communicated by an audit officer should be promptly attended to. Wherever he
disallows any payment as unauthorised the disbursing officer should not only
recover the amount paid despite all protests and submission, but refuse to pay
in future, unless the audit officer authorises him to resume payments. In
respect of retrenchments a disbursing officer should not enter into
correspondence with the audit officer and the Government servant concerned. His
duty is simply to carry out the orders he has received. The aggrieved person
may take up his case, with proper quarters, if he so desires. If a Government
servant, from whom a recovery is ordered by the Accountant General, is
transferred to the jurisdiction of another disbursing officer, the order of
recovery should be passed on to him without delay.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.59</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Except in those cases where
the Government servant acted contrary to orders or without due justification,
the recoveries in respect of over-payments should not exceed one-third of the
pay of the Government servant concerned.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.60</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> In order to keep the record
of retrenchments and recoveries in a proper way, a register should be
maintained by every disbursing officer wherein the retrenchments ordered by the
Accountant-General, should be recorded. Separate columns should be provided to
show the name and office of the person from whom the recovery is to be affected,
the nature and amount of over-payment and the method by which the over-payment
is adjusted.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">DUE
DATE OF SUBMISSION OF MONTHLY PAY BILLS (RULES 217 TO 219):</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.61</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The
Government servants may sign the bill for monthly pay and fixed allowances on
the last working day of the month for the labour of which such pay and
allowances are earned. The amount so claimed will be due for payment on the
next working day. Pay and establishment bills of the Secretariat and other
offices of the Federal Government may be signed and presented five days (7 days
in the case of Karachi, Rawalpindi,
Islamabad and
provincial Headquarters) before the last working day of the month to which they
relate. Even if the Accountant-General, issues cheques for the bills before the
1st of the next month, he endorses on them the words "not payable before
first proximo" so that in any case the pay and allowances are paid not
earlier than the first day of the next month. In case of foreign missions pay
may be disbursed on the last day of the month if it is customary in that
particular country. In the following circumstances a Government servant may be
allowed to draw pay due for a part of the month and these bills may be passed
for payment before the end of the month: -</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">(a)</b>
When a Government servant proceeds, out of Pakistan, on temporary duty or on
leave or on vacation. If, however, the leave salary is payable in Pakistan
it will be drawn alongwith the duty pay at the commencement of the next month.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">(b)</b>
When a Government servant is transferred to another audit circle or
within the same audit circle to and from the P. P. W. D. or Forest Department or
from one P. P. W. D. Division to another.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (c) </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> When a
Government servant finally quits service of the Government or goes on foreign
service.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (d)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
When a Government servant serving in a Pakistan Mission abroad relinquishes
charge and leaves the country in which he was serving, either on transfer or on
leave.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.62</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> If the first two days of a
month are public holidays and pay and allowances cannot be disbursed during
those days, a competent authority may direct the payment on the last working
day before the holidays of the non-gazetted Government servants drawing pay and
allowances not exceeding Rs. 700 per month. In other special cases, the
Government may also relax the provisions of the above rules.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.63</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> If the Eidul-Fitr, Eidul
Azha, the festivals of Dusserah, Diwali, Guru Nanak's Birthday, Good Friday,
Easter Monday, Christmas or Parghat Day of Guru Balmik Swamiji falls within
last ten days of the month, the pay and allowances of that month may be drawn
in advance and disbursed to Government servants belonging to the community
observing the festival. The advance should not be disbursed earlier than five
days before the date of the festival.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">DEDUCTIONS
FROM PAY BILLS (RULES 221 TO 299):</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.64</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The drawing officer in
respect of the non-gazetted Government servants and gazetted officers
themselves are responsible to see that the deduction from the bills on account
of subscription to the provident funds, postal life insurance, income tax,
super tax. Benevolent Fund and Group Insurance premia etc.are made in
accordance with the rules and regulations and Income-Tax Act, 1922. The same
applies to account of the house rent. The demand statement in respect of the
house rents are sent by the P. P. W. D. /Estate Officer in duplicate. The
deduction should be made accordingly and one copy of the statement after
recording the fact of recovery in the appropriate column returned to the P. P.
W. D. /Estate Officer.Where the rent recoverable is a percentage of the emoluments
of a Government servant, the rate of emoluments should be intimated from time
to time to the authorities concerned. In the case of gazetted officers the
audit officer endorses a copy of the salary slip to the Estate Officer so that
he may keep his records up-to-date.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.65</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> When the pay of a
Government servant is attached by an order of a Court of Law, it is the duty of
the officer receiving the court attachment order to see that proper deduction
is made in satisfaction of such order from the pay of the Government servant
concerned. Only the pay of a Government servant and not any allowances can be
attached. The maximum amount of attachment in a month will be the amount
available after paying the salary to the Government servant to the extent of
first 100 rupees and one-half of the remainder, e. g., if the pay of a
Government servant is Rs. 500 he will be allowed to retain first hundred rupees
plus 50 per cent of the remainder, viz., Rs. 200 and the balance of Rs. 200 can
be attached. Any deduction on account of subscriptions to the Provident Fund,
taxes on income and recoveries of advance, etc., will be made from the non
attachable portion of the Government servant's salary. On an Attachment Order
recovery can be made for a maximum period of 24 months. If there is another
Attachment Order recovery will start after the expiry of 12 months from the
last deduction on account of a previous Attachment Order.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.66</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The procedure for
deductions on account of attachment will be that gross amount of pay and
allowances are drawn on pay bill, the net amount after deducting the amount
recoverable under the attachment order, will be disbursed to the Government
servant concerned. The authority making the deductions will remit the attached
pay to the Court concerned. In such cases the audit officer generally records
two pay orders on a bill one in respect of the amount payable to the
Government servant concerned and the other in favor of the Court ordering the
attachment and accordingly two separate cheques are issued. In case a judgment
debtor does not sign his acquittance roll, if he is non-gazetted or abstaining
from preferring a pay bill if he is gazetted officer in order to evade the
payment of the attached amount, the Head of office or administrative officer
concerned may draw the pay of judgment debtor in satisfaction of the attachment
order and remit the amount to the Court concerned.The cost, if any on account
of the remittance to Court is deducted from the amount realized and only net
amount remitted.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">FIRST
PAYMENT OF PAY AND ALLOWANCES
(RULES 230 TO 231):</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.67</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> When a Government servant
presents his pay bill for payment for the first time, it should be duly
supported by a medical certificate of fitness, if it is a fresh appointment or
re-employment after resignation or forfeiture of past service. In other cases
the pay bill should be supported by the Last Pay Certificate issued by the
Treasury/Audit Office from which he last drew his pay. If a pensioner is
re-employed, this fact should be stated in the bill. In all cases of transfer
the responsibility of obtaining his Last Pay Certificate from the last
disbursing officer rests upon the Government servant himself.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">PAYMENT
ON QUITTING THE SERVICE (RULE 232):</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.68</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Whenever a gazetted Government
servant finally quits the service by retirement, resignation, dismissal, death
or otherwise or is placed under suspension, the last payment of pay and
allowances should not be made to him until a 'no demand certificate' is issued
by the Department concerned, audit office, and the Estate Office, etc.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">However, the
last payment of pay or allowances of a Government Servant finally quitting
service by retirement shall not be held up merely for verifying that no demand
is outstanding against him. The payment may be made if the Government servant
or in the event of his death before payment, the person entitled to receive
payment agrees in writing that any demand coming to notice within a period of
one year from the date of such payment may be recovered from the pension. The
official failing to intimate demand within the period of one year from the date
of retirement of an officer shall be personally liable for the amount involved.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">DEATH
OF PAYEE (RULES 233-234):</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.69</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A Government servant is
entitled to the pay and allowances for the day of his death irrespective of the
hour at which the death took place. The "day" for the purpose of this
rule means a calendar day beginning and ending at midnight.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.70</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Pay and allowances of a
deceased Government servant may be paid to his heirs. If the amount payable is
less than Rs. 500 payment can be made by a competent authority after making an
enquiry regarding the rights and title of claimants. Where the amount exceeds
Rs. 500 the payment can be made under the orders of the Head of Department on
execution of an indemnity bond, with such sureties as he may require and after
fully satisfying himself regarding the right and title of the claimants. The
latter course is adopted only in such cases where the head of department is
convinced of the fact that undue delay and hardship would be caused by
insisting on the production of a Succession Certificate. In all other cases and
specially those of a doubtful character, payment should be made only to the
claimants producing the legal authority.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">PLACE
OF PAYMENT (RULES 235 TO 243):</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.71</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The bills for pay and
allowances are payable only in the District where the claim arises, The leave
salary of a gazetted Government servant who draws his leave salary in Pakistan
may be paid at any treasury in Pakistan. But a non-gazetted Government servant
will be paid his leave salary only at the place where he draws his duty pay. He
may, however, make his own arrangements for getting his leave salary remitted
to him.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.72</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A
Government servant whose duties require him to travel extensively on inspection
should take with him his Last Pay Certificate. This would enable him to draw
such portion of his pay from the nearest treasury/audit office, as he desires.
The balance may be drawn by him at his headquarters. In case he passes from the
jurisdiction of one Accountant-General to that of another during the course of
his tour, his Last Pay Certificate will require countersignature of both of
them. In such a case no advance is made and no recovery or adjustment becomes
necessary. Similarly, he can draw his traveling allowance bills after getting
them countersigned by the Controlling Officer. But he cannot be paid any
advance of traveling allowance. The same procedure will be followed in respect
of establishment, if any, which accompanies him.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">PAYMENT
OF PAY, LEAVE SALARY ETC., THROUGH
AGENTS (RULES 244 TO 246):</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.73</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A Government servant may be
allowed to receive the payment of his pay and allowances or leave salary through
a messenger duly athorised by him to receive money in his account. But there
should be no endorsement on the bill to pay to any such person. The Government does
not accept any responsibility in respect of money or cheque handed over to the
messenger. In case of gazetted officers the bills may be made payable to some
well-known banker or agent, provided there is a written request to that effect.
The receipt given by the banker or agent will not be treated as final
quittance, unless the bill has duly been endorsed in favour of the agent or
banker. The payment to an agent will be made only if he holds a valid power of
attorney to act for the Government Servant concerned.Government servants
proceeding for training to a country outside Pakistan under a scheme sponsored
by the Government, may draw a part of their pay in the currency of the country
to which they are sent for training subject to such limit as may be prescribed
by the Government from time to time, and the balance in Rupees in Pakistan. The
pay of Government Servant (gazetted or non-gazetted) may, however, be drawn by
the Head of his office and the amount disbursed to the nominee of the
Government Servant concerned unless the Government servant prefers to make his
own arrangement to receive payment in accordance with the prescribed procedure.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.74</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The gazetted officers
claiming leave salary in Pakistan
should either appear in person at the place of payment or furnish a life
certificate signed by a responsible Government officer or some other well-known
or trustworthy person. If he draws it through an agent, the latter should
produce such a certificate.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">BILLS
OF B-16 AND ABOVE GOVERNMENT
SERVANTS, (RULES 248 TO 261):</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.75</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The pay and fixed
allowances of B-16 and above Government servants are drawn on bills in Form T.
R. 16 if drawn from treasury and in Form T. R. 17 if the pay is drawn from an
Accountant General. The claims relating to leave salary, Honorarium, fees,
etc., are also drawn in the same forms. The travelling allowance bills are
drawn in Form T. R. 20.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.76</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The B-16 and above officers
are not allowed to draw increased or changed rate of pay, leave salary, fixed
allowances, reward or honorarium, etc., unless the Accountant-General has
issued an authority in respect of the same.When such an officer draws his pay
from a treasury, he can draw advance of pay and traveling allowance without any
authority from the Accountant-General, but an authority is necessary in respect
of all other personal advances.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">BILLS
OF B-1 TO B-15 GOVERNMENT SERVANTS (RULES 262 TO 282):</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.77</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The bills for pay leave
salaries and fixed allowances of B-1 to B-15 Government servants are drawn in
Form T. R. 22. Separate bills should be prepared for permanent and temporary
establishments. The name of every substantive, officiating or temporary incumbent
should be shown against each post. In respect of temporary establishment, the
number and date of sanction letter is also required to be quoted. The rate of
pay claimed should always be noted and when the pay is drawn for a part of the
month, the number of days is mentioned against the name of the Government
servant concerned. The various sections comprising the establishment should be
shown separately, the description of each section as well as the sanctioned
number of posts included therein being prominently written in red ink at the
top. Whenever the leave salary is drawn, the bill should be accompanied by a
statement, attested by the drawing officer, showing the calculation of the
leave salary. If due to certain reasons the leave salary of an incumbent cannot
be calculated, the amount of pay to which he would have been entitled had he
remained on duty should be entered in the money column of the form which is
intended to show leave salary, the amount being left undisbursed and treated as
held over pending the fixation of the amount of leave salary.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.78</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The entries in all the
money column of the bill should be totalled under each section and the totals
written in the red ink. The totals are required to be checked by the drawing
officer himself or through some responsible person other than that who has
prepared the bill.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.79</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The names of incumbents
without permanent posts in a substantive capacity, in B-1, 2 and 3 and
head-constables and constables may be omitted from pay bills and the following
certificate recorded on the body of the bill.</span></div>
<div style="margin: 6pt 0.25in 6pt 0.5in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">"Certified that all persons whose
names are omitted from, but whose pay has been drawn in this bill have actually
been employed during the month and that full details of the names of the
persons concerned and the emoluments drawn for them working upto the total
included in this bill have been duly shown in the office copy. "</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.80</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The claims of Government
servants in such cases are not lumped together and entered as a single item in
the bill, but the bills, should show separately the number on different rates
of pay or with different designations. The head of Local Administration may
extend the provisions of these rules, in consultation with the Accountant
General, to any specific classes of establishment.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.81</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The other instructions
printed on the bill form should be observed<br />
very carefully.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.82</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> If any Government servant
is absent during a month, either on special duty or under suspension, or with
or without leave, other than casual leave, the monthly bill should be supported
by an absentee statement in Form T. R.23. In case of amalgamated establishments,
a consolidated absence statement showing the complete chain of arrangements,
should be furnished to the Accountant General. Whenever leave salary is drawn
in respect of a B-1 to B-I5 Government servant who has served under another Government
or Department, which is treated as a separate unit for purposes of allocation
of leave salary, a detailed statement of allocation of leave salary should be
prepared and attached to the leave salary bill.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.83</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> When the increment of a B-1
to B-15 Government servant is drawn, a periodical increment certificate in Form
T. R. 24 should be attached to the first pay bill in which the increment is
drawn. The periods of duty and absence with or without leave should be shown in
the appropriate columns of the increment certificate.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.84</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Every bill in respect of an
overtime allowance should bear the following certificates: -</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">"Certified that-</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> the men
for whom overtime allowance is claimed have actually earned it by working
overtime;</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> the
periods for which overtime allowance has been claimed, have been checked with
initial records and found correct;</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (c)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> the rates
of overtime allowance have been sanctioned by a competent authority; and</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (d)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> the
overtime allowance has been taken into consideration for calculating the
income-tax due from the Government servant. "</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Where overtime
allowance is paid from the fees realized from the private parties and credited
to the Public account, the drawing officer should certify that fees has been
realized and credited into the public account.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.85</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Arrears on
account of pay, allowances and leave salary should not be drawn in the ordinary
monthly pay bill, but in a separate bill. The amount claimed for each month
should be entered separately with full cross reference of the bill from which the
charge was omitted or withheld or on which it was refunded by deduction. A note
for the arrear bill should invariably be made on the office copy of the bills
for the period to which the claim pertains. This should be done over the dated
initials of the drawing officer, so that the risk of the arrears being claimed
again, may be avoided.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.86</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The traveling allowance
bill in respect of establishment should be drawn in Form T. R. 25 and the
instructions printed thereupon adhered to carefully and the bill prepared
accordingly.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.87</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The head of an office is
personally responsible for the amount drawn on a bill signed by him or on his
behalf until he has paid it to the persons entitled to receive it and obtained
a legally valid quittance on the office copy of the bill. In large
establishments it is permissible to obtain quittance on a separate acquittance
roll in Form T. R. 28. The quittance rolls and office copies of the bills are
not required to be submitted to the Accountant General but being important
records, they should be stamped 'paid' and preserved carefully for the period
prescribed under the rules.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.88</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> If due to certain reasons
payment cannot be made within the month, the amount drawn for the payee should
be refunded by short withdrawal in the next month bill. The amounts so refunded
can be redrawn whenever the payment is proposed to be made. But if in any case
the drawing officer considers that the refund would be inconvenient, he can
retain the undisbursed amount for a period not exceeding three months. This
should be done only if proper arrangements can be made for the safe custody of
the cash retained.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.89</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The undisbursed pay and
allowances should not be placed in deposit in a treasury under any
circumstances.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.90</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Pakistan
Missions abroad may make payment to their staff by cheque.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">COMPUTERIZED
PAYROLL:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.91</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Computerised payroll system
has been introduced with effect from 1st July, 1969 for disbursement of pay and allowances to
the Government Servants, maintaining the G. P. Fund accounts, accounting for
the various items of receipts and expenditure arising thereupon. The scheme has
been designed to computerise gradually payroll of all the Ministries/Divisions
and Departments.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.92</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The manual preparation and
submission of regular monthly paybills are dispensed with under the
Computerized payroll system. The officers (B-16and above) and staff (B-15 and
below) are treated alike in this system and as such the input data and output
reports are processed in respect of officers and staff without any distinction.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">The detailed
audit of payments and deductions in respect of the officers (B-16 and above) is
conducted by the Audit office and the Drawing and Disbursing Officer is
responsible for all payments/deduction in respect of the staff (B-15 and below)
in accordance with existing rules and orders of the Government.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.93</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The Drawing and Disbursing
Officers of the Administrative Ministries/Divisions and Departments are
required to provide to Audit Office all 6the initial data in respect of all the
officers and staff of their respective Departments for creation of master-file
each month. The detailed instructions for furnishing the input data, handling
the output reports, of pay and allowances etc., have been laid down in the
"Audit and Accounting Procedure for Computerised Pay roll in respect of
Governmenuservants." The copy of this procedure has been supplied to the
concerned Ministries/Divisions and Departments.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.94</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The Computer Agencies who
design and run the Computerized Payroll system on the Computer provide the
procedure booklet containing the detailed technical information and
instructions in respect of input data, output reports, code lists, filling in
of all input forms processing of the data, etc. Initial training is imparted to
the officers and staff of a new Department, who’s Payrolls, is to be
computerized in order to acquaint them with the computerised payroll system.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.95</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The most important
responsibility of the drawing and disbursing officer in this regard is to
ensure that all input data is correctly supplied and all changes like
promotions, demotions, leave, transfers, retirements and variations in the
rates of entitlements and deductions, etc., are promptly reported through
change statements. Any omission or delay in this regard may result into over
payment.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">CONTINGENCIES
(RULES 284 TO 317) </span></b></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">GENERAL
RULES:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.96</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The term "Contingent
Charges" or "Contingencies" means all incidental and other
expenses which are incurred for the management of an office as an office or for
the technical working of a Department. The expenditure incurred on
"Works", "Stocks", "Tools" and "Plants",
etc., is, however, not included in the contingencies.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">CLASSIFICATION
OF CHARGES (RULE 287):</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.97</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Contingent charges incurred
on the Public Service are divided into the following classification adopted in
each department or office being determined by orders of competent authority;</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">Contract Contingencies</b>---- are those
for which a lump sum is placed annually at the disposal of disbursing officer
for expenditure without further sanction of any kind. These consist of the
charges the annual incidence of which can be averaged with reasonable accuracy.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">Sale-regulated Contingencies</b>----
comprise such contingent charges as may be regulated by scales laid down by a
competent authority, e. g., reward for destruction of wild animals and supply
of liveries to Government Servants, etc.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">Special Contingencies</b>----- include such
contingent charges whether recurring or non-recurring as cannot be incurred
without the previous sanction of the competent authority.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (iv) Countersigned
Contingencies</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">----
include such contingent charges as may require the approval of some controlling
authority before they can be admitted as legitimate expenditure, such approval
usually taking the form of countersignature after payment on a detailed bill
submitted to the Accountant General.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (v)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">Fully-Vouched Contingencies</b>----
comprise charges which require neither special sanction nor countersignature,
but may be incurred by the head of office on his authority. These may be passed
on fully vouched bills without countersignature</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.98</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The above classes of
contingencies are not necessarily mutually exclusive. There may be cases where
special contingencies are regulated by scale or in which a bill for
scale-regulated contingencies requires countersignature. In a case of this
nature the rules relating to both the kinds of contingencies will be
applicable.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">PERMANENT
ADVANCE; ITS GENERAL LIMITATIONS (RULES 288 TO 294):</span></b></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.99</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The Government officers who
have to make payment on account of contingent expenditure before they can place
themselves in funds may make such payments from the payment advance or imprest,
which can be recouped as usual. The charges incurred should be drawn and paid
at once. It is very irregular to keep a claim pending to be paid out of the
funds for the next year. Money should be drawn only when it is required to be
paid immediately. Withdrawal of money in anticipation of demands or in order to
prevent the lapse of budget grant is strictly prohibited. The charges relating
to two or more detailed objects should neither be claimed in one bill nor shown
in one register.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.100</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> No pay of any kind can be
drawn on bills for contingent expenditure, but in case of Government servants
in BPS 1 of the following categories, who have been declared by a competent
authority to be ineligible for pension, their pay may be treated as a
contingent expenditure: </span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Hot weather
establishment;</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Coolies engaged
on manual labour and paid daily or monthly wages;</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Sweepers; and</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (iv)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Other Grades
1-3 Government servants, e. g., dhobies, tailors, syces and farashes etc.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">The bill on
account of labour charges for coollies should be supported by certificate to
the effect that they were actually entertained and paid. In respect of other
B.P.S.1 employees the disbursing officer should certify that all such employees
whose pay has been charged in the bill were actually entertained in Government
service during the period concerned.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">RESPONSIBILITY
OF THE DRAWING OFFICER (RULE 295):</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.101</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Every Government officer is
expected to exercise the same vigilance in respect of the petty contingent
expenditure, as a man of ordinary prunce would do in respect of his own money.
The drawing officer should see that les regarding the preparation of contingent
bills are observed and only that amount is drawn which is required for
immediate disbursement or has already been paid from the permanent advance. He
should also see that the expenditure is thin the sanctioned budget and if it is
exceeded or is likely to exceed, he should be prompt steps to obtain additional
appropriation. In regard to the Contract contingencies he should see that
expenditure is not in excess of the contract grant.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">RESPONSIBILITY
OF THE CONTROLLING AUTHORITY RULE 296):</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.102</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The controlling authority
should see that the expenditure incurred was of obvious necessity, the rates
were fair and reasonable, requisite sanctions had been obtained, arithmetical
calculations were correct and the expenditure was within the appropriation. If
he felt that the expenditure was progressing too idly, he should intimate the
fact to the drawing officer and insist on its being checked.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">CANCELLATION
AND DESTRUCTION OF VOUCHERS (RULES
297):</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.103</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The subvouchers should not
be destroyed before three years. If the local audit has not been conducted
these should be retained even beyond three years, so that the audit may be in a
position to check them. The vouchers which are not required to be submitted to
the Accountant General or the controlling officer should be cancelled by means
of a rubber stamp or by an endorsement in red ink across the voucher. The
cancellation should be initialled by the drawing officer. The cancellation
should be done when the contingent bill is signed, in which the vouchers or
sub-vouchers are included. The vouchers which art submitted to the controlling
officer and which are not required to be submitted to the Accountant General
should be cancelled by him under proper initials. In the bill submitted to the
Accountant General, it should be certified by the drawing officer/controlling
officer that the vouchers/sub-vouchers retained by them has duly been
cancelled. The vouchers/sub vouchers required to be submitted to the Accountant
General should be cancelled, as the duty of canceling them in order to prevent
their fraudulent use devolves upon him.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">RECORD
OF CONTINGENT EXPENDITURE (RULES 298 TO 301):</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.104</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A register of contingent
expenditure should be maintained in Form T. R. 29. The various columns
regarding detailed objects may be modified to suit the requirement of each
department and office. The appropriation should be noted at the top of each
column. As each payment is made entries should be made in the contingent
register regarding the date of payment and the name of payee, the No. of
sub-voucher and the amount paid. Every entry should be initialed by the officer
incurring the expenditure. In order to enable a disbursing officer to keep a
watch over the progress of expenditure under each detailed head,a progressive
total of all the months should be worked out immediately after the monthly
total, from the commencement of the financial year up to the end of last
expired month.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<br /></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">BILLS
FOR CONTINGENT CHARGES (RULES 302 TO 314):</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.105</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Whenever money is required
to be drawn for contingent expenditure whether to recoup the inprest or at the
time of transfer of charge and in any case at the end of each month a red line
should be drawn across the page of the contingent register, various columns should
be added up and separate bills prepared for each kind of contingent
expenditure. The entries in the bills, vouchers/sub-vouchers should be compared
carefully with those of the contingent register and only then the bill should
be signed and presented for payment. In case of bills of suppliers, the amount
of which is too large to be paid from the imtrest, these may be endorsed for
payment to the party concerned direct.When paying rewards to the informers or
in other cases where the names of payees cannot be disclosed due to the Public
reasons, the drawing and disbursing officer should record a certificate in his
own hand writing to the effect that the payment has duly been made and this
certificate will be submitted to the Accountant General in lieu of the payees
receipt.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.106</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The bills in
respect of the Contract Contingencies should be drawn in Form T. R. 30. The
Fully Vouched Contingent Charges should also be drawn on the same form and full
detail of the charges given therein. The charges regulated by the scales and
those relating to the special Contingencies are drawn in Form T. R. 31. In the
case of Special Contingencies the No. and date of letter of sanction should be
quoted invariably. Where the sanction has been accorded for a lump sum amount
and the special sanction is continued for more than one month, the second and
subsequent month's bill should bear a note of how much has been spent
up-to-date under the special sanction.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.107</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Except in those
cases where prior counter signatures are required the charges on account of
items falling under Countersigned Contingencies may be drawn on abstract bills
in Form T. R. 31, subject to the condition that a detailed bill will be
prepared and submitted to the controlling officer and Accountant General in due
course. A certificate should also be recorded on the bill to the effect that
detailed bill has been submitted to the controlling officer in respect of the
abstract bills drawn in the previous month on such and such date. No. abstract bill
should be cashed after the tenth of a month without this certificate. The
detailed bill should be prepared in Form. T. R. 32 headed "not payable at
treasury" and showing the monthly total of each column with description of
each charge.The No. and date of sub-vouchers and those of abstract bills should
be quoted The amount of all abstract bills drawn during the month should agree
with the total of the detailed bill. If there is a difference, it should be
explained adequately. The bill should be signed by the Head of office and then
submitted to the controlling officer, who will review it with sub vouchers.
After he has been fully satisfied, the bill will go to the Accountant General,
for audit scrutiny. Any disallowance ordered by the former will be responded by
the Head of the office through refund by means of short withdrawal in the next
bill.</span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">SERVICE
POSTAGE STAMPS (RULE 317):</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0in 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 6.108</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> For purposes of
obtaining service postage stamps, and adjusting their value, a bill should be
prepared in Form T. R. 34. This should contain acknowledgement of the drawing
officer for the receipt of stamps indented for.The bill will be treated in the
same way as if drawing the cash. The bill will be passed for payment by
transfer by the Accountant General. Then it should be presented to he treasury,
where the stamps will be issued and the amount will be entered in the list of
payments crediting the value of the stamps in the same manner as if the cash
was realized.</span></div>
</div>Unknownnoreply@blogger.com3tag:blogger.com,1999:blog-8854598589278537351.post-77420521176705195542012-02-21T22:02:00.000+05:002012-02-22T22:38:26.333+05:00GENERAL FINANCIAL RULES<div dir="ltr" style="text-align: left;" trbidi="on">
<div style="text-align: justify;">
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<div class="Section1" style="text-align: justify;">
<div class="MsoNormal" style="margin-right: 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 16pt;">GENERAL
FINANCIAL RULES</span></b></div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;">INTRODUCTION:</b></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0.25pt; text-indent: 26.75pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.4pt;">5.1</span></b><span style="color: black; letter-spacing: -0.4pt;"> </span>The
rules contained in the compilation of General Financial Rules which are
essentially executive orders of the President, describe primarily the financial
powers of different authorities subordinate to the Federal Government and the
procedure prescribed by the President which should be followed by them in
securing and spending of funds required for discharge of functions entrusted to
them. All departmental authorities are expected to follow these rules, supplemented
or modified by the special rules and instructions, if any, contained in their
departmental regulations and other special orders applicable to them.</div>
<div class="MsoNormal" style="margin-right: 0pt;">
<b style="mso-bidi-font-weight: normal;">GENERAL PRINCIPLES REGARDING RECEIPT OF MONEY (RULES 4—8):</b></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.05pt;">5.2</span></b><span style="color: black; letter-spacing: -0.05pt;"> </span>The
fundamental principle of the public finance is that all monetary transactions
to which a Government servant may be a party in his public capacity should be
brought to account without delay. AH the money received as due to the
Government or for deposit in the custody of the Government should be credited
to the public account by depositing it in the bank or treasury. If a Government
Officer receives in his public capacity any moneys, which are not Government
dues or authorised by Government these should be kept separate from the
Government account. A separate account should he opened for that money in a
branch of State Bank or National Bank or Post Office Saving Bank or in any
other bank with the prior approval of the Government and the money deposited
therein. The officer concerned shall be personally responsible to see that
money out of that account has been spent strictly in accordance with the
regulations governing that particular fund Proper account is kept of all the
transactions and accounts are subjected to proper audit checks.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.7pt;">5.3</span></b><span style="color: black; letter-spacing: -0.7pt;"> </span>As regards
the revenues and other receipts of the Government, it is the primary duty of
the officers concerned to see that dues of Government are correctly and
promptly assessed, quickly realised and immediately deposited into the
Government treasury.</div>
<a name='more'></a><br />
<div class="MsoNormal" style="margin-right: 0pt;">
<b style="mso-bidi-font-weight: normal;">WITHDRAWAL OF MONEY FROM THE PUBLIC ACCOUNT:</b></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0.95pt; text-indent: 26.05pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.3pt;">5.4</span></b><span style="color: black; letter-spacing: -0.3pt;"> </span>No
authority can incur expenditure or enter into any liability involving
expenditure from the public, account, until the expenditure has been sanctioned
by a general or special order of the President or of any other authority, to which
the powers have been delegated. Further the proposed expenditure should have
been provided for in the authorised grants and appropriations for the year. No
money can be removed from the public account for investment or deposit elsewhere
without the prior consent of Ministry of Finance.</div>
<div class="MsoNormal" style="margin-right: 0pt;">
<b style="mso-bidi-font-weight: normal;">STANDARDS OF FINANCIAL PROPRIETY (RULE 10):</b></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.3pt;">5.5</span></b><span style="color: black; letter-spacing: -0.3pt;"> </span>Every
officer authorised to incur expenditure from the public funds should observe
high standards of financial propriety; a few of them are:</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.65pt;">(i)</span></b><span style="color: black; letter-spacing: -0.65pt;"> </span>Every public servant is expected to
exercise the same vigilance in respect of expenditure from public money, as a
person of ordinary prudence would exercise in respect of expenditure of his own
money;</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 59.3pt; text-indent: -5.3pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.65pt;">(ii) </span></b><span style="color: black; letter-spacing: -0.65pt;"> </span>The expenditure should not be
prima-facie more than the occasion demands;</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: 0pt;">(iii)</span></b><span style="color: black; letter-spacing: 0pt;"> </span>No
authority should pass any order which will be directly or indirectly to his own
benefit;</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.65pt;">(iv)</span></b><span style="color: black; letter-spacing: -0.65pt;"> </span>Public moneys should not be utilised
for the benefit of a particular person or section of the community unless:—</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 59.75pt; text-indent: 12.25pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.45pt;">(a)</span></b><span style="color: black; letter-spacing: -0.45pt;"> </span>The
expenditure involved is insignificant; or</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 59.75pt; text-indent: 12.25pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.65pt;">(b)</span></b><span style="color: black; letter-spacing: -0.65pt;"> </span>A claim for the amount
can be enforced in a Court of Law; or</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 83.05pt; text-indent: -11.05pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.35pt;">(c)</span></b><span style="color: black; letter-spacing: -0.35pt;"> </span>The expenditure is in
pursuance of a recognized policy or custom; and</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.6pt;">(v)</span></b><span style="color: black; letter-spacing: -0.6pt;"> </span>The
amount of allowances should be so regulated that it is not, on the whole, a
source of profit to the recipients<span style="color: black; letter-spacing: -0.45pt;">.</span><b><span style="color: black; letter-spacing: -0.7pt;"></span></b></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in;">
<b><span style="color: black; letter-spacing: -0.7pt;">CONTROL OF EXPENDITURE (ROLES 11 TO
17):</span></b></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.6pt;">5.6 </span></b>All Heads of Departments are responsible for enforcing
financial order and strict economy at every step. They should ensure that all
financial rules are strictly adhered to.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.45pt;">5.7 (i)</span></b><span style="color: black; letter-spacing: -0.45pt;"> </span>The duty of controlling officer is not only to
sec that the total expenditure is kept within the limits of the appropriation,
but he has also to see that the funds are expended in the public interest and
for those objects only for which the money was provided. In order to exercise
proper control he should keep himself informed of what has actually been spent
against an appropriation and that what commitments and liabilities have been
and will be incurred against it. In the discharge of these duties he has to
assume full responsibility before the Government and the Public Accounts
Committee. He has to justify the excesses or explain financial irregularities
that may be pointed out by the audit or otherwise.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.3pt;">(ii)</span></b><span style="color: black; letter-spacing: -0.3pt;"> <b style="mso-bidi-font-weight: normal;">Internal
check against irregularities, waste and fraud.—</b></span>In the
discharge of his ultimate responsibilities for the administration of an
appropriation or part of an appropriation placed at his disposal, every
Controlling Officer must satisfy himself not only that adequate provisions
exist within the departmental organisation for systematic internal checks
calculated to prevent and detect errors and irregularities in the financial
proceedings of its subordinate officers and to guard against waste and loss of
public money and stores, but also that the prescribed checks are effectively
applied. For this purpose each Head of the Department will get the accounts of
his office and those of the subordinate disbursing officers, if any, inspected
at least once in every financial year by a Senior Officer not connected with
the account matters to see whether:—</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 58.3pt; text-indent: 13.7pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.45pt;">(a)</span></b><span style="color: black; letter-spacing: -0.45pt;"> </span>Rules on handling and custody of cash
are properly understood and applied;</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.45pt;">(b)</span></b><span style="color: black; letter-spacing: -0.45pt;"> </span>Effective system of internal check
exists for securing regularity and propriety in the various transactions including
receipt and issue of stores, etc., if any; and</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.1pt;">(c)</span></b><span style="color: black; letter-spacing: -0.1pt;"> </span>Satisfactory, arrangement exists for
systematic and proper maintenance of Account Books and other ancillary records
concerned with the Initial Accounts.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0.7pt; text-indent: 53.3pt;">
<b style="mso-bidi-font-weight: normal;">(iii)</b> The results of these inspections
should be incorporated in the form of an inspection report, copy of which
should be endorsed to Audit. The Head of the Department should, after his
scrutiny of the report, communicate to the Audit a copy of his remarks thereon
and any orders issued in that connection.</div>
<div class="MsoNormal" style="margin: 0in 0pt 0.0001pt 0.5in;">
Note.—The term
"Senior Officer" should be taken to mean that the officer who
inspects the accounts should be higher in status than the officer who maintains
or prepares the accounts. It has necessarily to be left to the discretion of
the competent authority to appoint such an officer for the inspection of the
accounts as could give him an independent report on the state of accounts,
records etc., proposed to be subjected to review. In exercising his discretion
in the matter, the competent authority would no doubt, ensure that the
contemplated inspection is entrusted to a senior B.P.S. 17 Officer or above who
has had sufficient background of the Financial Rules and Orders and could carry
out the check satisfactorily.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.75pt;">5.8</span></b><span style="color: black; letter-spacing: -0.75pt;"> </span>There
should be no delay in the payment of money indisputably due by Government as it
is contrary to all rules and budgetary principles.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.45pt;">5.9 (i)</span></b><span style="color: black; letter-spacing: -0.45pt;"> </span>Every controlling officer is personally
responsible for the accuracy and completeness of the accounts in respect of
public money.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0.7pt; text-indent: 53.3pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.55pt;">(ii)</span></b><span style="color: black; letter-spacing: -0.55pt;"> </span>An
Officer who signs or countersigns a certificate is personally responsible for
the facts certified to, so far as it is his duty to know or to the extent to
which he may reasonably be expected to be aware of them. The fact that a
certificate is printed is no justification for his signing it unless it
represents the facts of the case. If in its printed form it does not represent
the facts, it is his duty to make any necessary amendment which will call
attention to the deviation and so to give the authority concerned the
opportunity of deciding whether the amendment covers the requirements.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0.7pt; text-indent: 26.3pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.75pt;">5.10</span></b><span style="color: black; letter-spacing: -0.75pt;"> </span>It
is the duty of every Department/Controlling Officer to afford all reasonable
facilities to the Accountant General in the discharge of his functions. He
should be furnished the fullest possible information which he may ask for in
connection which the preparation of an account or report which it is his duty
to prepare. No information or book should be withheld which is within the
statutory rights of the Auditor-General to see.</div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;">CONTRACTS — GENERAL
PRINCIPLES (RULES 18 & 19):</b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.65pt;"> 5.11</span></b><span style="color: black; letter-spacing: -0.65pt;"> </span>Contracts can be entered into
only by those officers who have been empowered by or under the orders of the
President. The following general principles should be followed by all
authorities who have to enter into contract or agreements involving expenditure
from the public account:—</div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.6pt;">(a</span></b>) The terms of contract
should be precise and definite leaving no room for ambiguity or
mis-construction;<span style="color: black; letter-spacing: -0.75pt;"> </span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.65pt;">(b</span></b>) Before the contracts are finally drawn legal and
financial advice should be obtained, where possible;</div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.75pt;">(c)</span></b><span style="color: black; letter-spacing: -0.75pt;"> </span>Standard
forms of contract should be adopted, wherever possible and the terms should be
subjected to adequate prior scrutiny;</div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.75pt;">(d)</span></b><span style="color: black; letter-spacing: -0.75pt;"> </span>The
terms of contract, once entered into, should not be materially varied except
with the prior consent of the competent authority. No payments to contractors
by way of compensation, or otherwise, outside the strict terms of the contract
or in excess of the contract rates may be authorised without the previous
approval of the Ministry of Finance:</div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.65pt;">(e)</span></b><span style="color: black; letter-spacing: -0.65pt;"> </span>Any
uncertain or indefinite liability or any condition of unusual character should
not be included in a contract without the prior approval of the Ministry of
Finance;</div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.45pt;">(f)</span></b><span style="color: black; letter-spacing: -0.45pt;"> </span>Whenever
practicable and advantageous contracts, should be placed only after inviting
tenders, if the lowest tender is not accepted reasons therefor should be
recorded;</div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.75pt;">(g)</span></b><span style="color: black; letter-spacing: -0.75pt;"> </span>While
selecting tenders for acceptance, the financial status of the bidders should be
taken into consideration;</div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.85pt;">(h)</span></b><span style="color: black; letter-spacing: -0.85pt;"> </span>Even
if in certain cases a formal contract is not deemed necessary, there should be
a written agreement as to the price, while placing an order;</div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.75pt;">(i)</span></b><span style="color: black; letter-spacing: -0.75pt;"> </span>In
cases where Government property is entrusted to a contractor, there should be a
provision in the contract for safe-guarding it; and</div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.9pt;">(j)</span></b><span style="color: black; letter-spacing: -0.9pt;"> </span>When
& contract is likely to run for a period of more than 5 years it should
include a provision for an unconditional power of revocation and cancellation
by Government at any time on the expiry of 6 months notice to that effect.</div>
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<b><span style="color: black; letter-spacing: -0.4pt;">DEFALCATIONS AND
LOSSES ETC. (RULES 20 & 23):</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.4pt;">5.I2 (i)</span></b><span style="color: black; letter-spacing: -0.4pt;"> The losses of public money, departmental receipts,
stamps </span><span style="color: black; letter-spacing: 0pt;">and stores etc.,
caused by defalcation or otherwise should be reported </span><span style="color: black; letter-spacing: -0.5pt;">immediately by the officer concerned
to his superiors and to the Accountant General, even if the loss has been made
good by the party responsible for it. </span><span style="color: black; letter-spacing: -0.4pt;">This report should not be held up while detailed
enquiries are being made. </span><span style="color: black; letter-spacing: -0.3pt;">After
full investigations a detailed report should follow on the nature and </span><span style="color: black; letter-spacing: -0.6pt;">extent of loss, errors or neglect of
rules which caused the loss and prospects, if </span><span style="color: black; letter-spacing: -0.4pt;">any, of-effecting a recovery should be fully brought out.
The departmental </span><span style="color: black; letter-spacing: -0.7pt;">officer
who receives the above report should himself submit a detailed report to </span><span style="color: black; letter-spacing: -0.45pt;">the higher authorities/Government,
which should incorporate the causes or </span><span style="color: black; letter-spacing: -0.5pt;">circumstances which led to the loss, the steps taken to
prevent its recurrence </span><span style="color: black; letter-spacing: -0.45pt;">and
disciplinary action taken against the delinquents.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.55pt;">(ii)</span></b><span style="color: black; letter-spacing: -0.55pt;"> Every
Government officer should realise fully that he will be held </span><span style="color: black; letter-spacing: -0.15pt;">responsible for any loss sustained by
the Government through fraud or </span><span style="color: black; letter-spacing: -0.7pt;">negligence on his part or on the part of any other officer to the extent
to which it </span><span style="color: black; letter-spacing: -0.45pt;">may be
proved that he contributed through his own negligence or action.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.6pt;">5.13(i)</span></b><span style="color: black; letter-spacing: -0.6pt;"> </span>The
following instructions shall be observed by the Ministries/ Divisions and their
Attached Departments and subordinate offices in dealing with cases of loss to Government:—</div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.65pt;">1.</span></b><span style="color: black; letter-spacing: -0.65pt;"> </span>The
first and the foremost duty of those concerned, in the event of any loss to
Government coming to notice, is to initiate timely and prompt action for fixing
the responsibility for such losses.</div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.55pt;">2</span></b>. Thereafter, prompt suitable action must be initiated
against those found responsible. Disciplinary cases, if initiated and/or court
cases filed, must be pursued vigorously for securing the earliest possible
decisions on them.</div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.5pt;">3</span></b>. If anyone dealing
with these cases, at any stage is found to have glossed over the defaults or
deliberately or negligently delayed to initiate action at (1) & (2) above
or slackened in the vigorous pursuit of action so initiated, in order to secure
the final decision at the earliest possible, he should be subjected to due
disciplinary action.</div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.55pt;">(ii)</span></b><span style="color: black; letter-spacing: -0.55pt;"> </span>Attention
is also drawn to the instructions contained in Appendix 2 to the Compilation of
the General Financial Rules, Vol. I in which it has, inter-alia, been stressed
that it is of the greatest importance to avoid delay in the investigation of
any loss due to fraud, negligence, financial irregularity, etc. Should the
administrative authority require the assistance of the Accountant General in
pursuing the investigation, he may call on that officer for* all vouchers and
other documents that may be relevant to the investigation; and if the
investigation is complex and he needs the assistance of an expert audit officer
to unravel it, he should apply forthwith _ for that assistance to Government
which will then negotiate with the Accountant General for the services of an
investigation staff. Thereafter, the administrative authority and the audit
authority will be personally responsible, within their respective spheres for
the expeditious conduct of the enquiry.</div>
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<span style="font-size: 10pt;">(Finance Division O.M No F. 3
(1)-R. 12/81, dated 14th April, 1981)</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.5pt;">5.14</span></b><span style="color: black; letter-spacing: -0.5pt;"> </span>Any
serious loss of Government immovable property through flood, fire or
earthquake, etc., should be reported immediately to the higher authorities. The
causes and extent of loss should be fully brought out in the report and copy
thereof sent to the Accountant General.</div>
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<b style="mso-bidi-font-weight: normal;">DEPARTMENTAL
REGULATIONS:</b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.55pt;">5.15</span></b><span style="color: black; letter-spacing: -0.55pt;"> </span>All
Departmental regulations embodying orders or instructions of financial
character should be made with the approval of the Ministry of Finance.</div>
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<b style="mso-bidi-font-weight: normal;">REVENUE AND RECEIPTS (RULES 26 TO 38):</b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.3pt;">5.16</span></b><span style="color: black; letter-spacing: -0.3pt;"> </span>The
departmental controlling officers have to ensure that all sums due to
Government are regularly and promptly assessed, realised and duly credited to
the public account. They should obtain monthly accounts and returns of receipts
from their subordinates and compare them with those of the treasury as received
through the Accountant-General. Any error, omission or discrepancy coming to
notice should be notified immediately and got rectified. No amount due to
government should be left-outstanding without sufficient reasons and where any
dues appear to be finally irrecoverable, suitable action should be initiated
for their write off. No sums should be credited to revenue with debit to a
suspense head. Credit must follow and not precede actual realization.</div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.6pt;">5.17</span></b><span style="color: black; letter-spacing: -0.6pt;"> </span>Detailed
rules and procedure should be laid down for assessment, collection, remission,
etc., of revenue and the Ministry of Finance should be kept fully informed of
the progress of collection of revenue. Any important variations compared with
the budget estimates should also be brought to their notice.</div>
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<b style="mso-bidi-font-weight: normal;">POWER OF SUCTION
(RIDES 39 TO 49):</b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black;">5.18 (i)</span></b><span style="color: black;"> </span>The responsibility for financial
operations of the Federal Government, in exercise of executive authority, rests
with the President, whose sanction (given either directly or by persons to whom
necessary powers have been delegated) is necessary to all expenditure from the
Federal Consolidated Fund and Public Account. The general orders regarding
delegation of financial powers to Ministries/Divisions, Heads of Departments
and Ambassadors etc., are contained in Appendices 3, 3-A, 4 and 5 of the
Compilation of General financial Rules, read with the Ministry of Finance O.M.
No. F. 1 (5) R. 12/80 dated 11-3-1981.</div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.05pt;">(ii)</span></b><span style="color: black; letter-spacing: -0.05pt;"> </span>The financial powers of the Federal
Government, which have not been delegated to any other Ministry, Department or
authority vest in the Ministry of Finance.</div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.2pt;">(iii)</span></b><span style="color: black; letter-spacing: -0.2pt;"> </span>Unless otherwise provided by any special rule
or order of Government a higher authority may exercise the powers delegated to
an authority subordinate to it.</div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.1pt;">5.19 (i)</span></b><span style="color: black; letter-spacing: -0.1pt;"> </span>Subject to the limits and
conditions specified by the Finance Division a competent authority may sanction
the write off of the irrecoverable value of stores, public money lost by fraud,
negligence of individuals or other causes. This is, however, subject to the
condition that the loss does not disclose a defect of system, the amendment of
which requires the orders of higher authority and there has not been any
serious negligence on the part of some individual Government officer or
officers, which may call for disciplinary action requiring the orders of a
higher authority.</div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black;">
(ii)</span></b><span style="color: black;"> </span>Ministries/Divisions
of the Federal Government may waive the recovery of an amount disallowed by an
audit officer otherwise found to have been overpaid to a Government servant
provided:—</div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black;">(i</span></b>) The amount disallowed has been drawn by the Government
servant in good faith (that he was entitled to it);</div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.85pt;">(ii</span></b>) The enforcement of recovery would be physically
impossible or is likely to cause undue hardship to the Government servant
concerned;</div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.15pt;">(iii) </span></b>The Government servant is not in receipt of pay
exceeding Rs. 12,000 per year; and</div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.5pt;">(iv)</span></b><span style="color: black; letter-spacing: -0.5pt;"> The
overdrawal has not been occasioned by delay in notifying a </span><span style="color: black; letter-spacing: -0.55pt;">promotion or reversion.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.65pt;">5.20</span></b><span style="color: black; letter-spacing: -0.65pt;"> </span>All
sanctions to forego recovery should be communicated to the Accountant-General.
It is open to the Accountant-General to insist that the action taken should be
referred to the Ministry of Finance for orders.</div>
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<b style="mso-bidi-font-weight: normal;">COMMUNICATION OF
SANCTIONS (RULES 51 TO 59):</b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.75pt;">5.21</span></b><span style="color: black; letter-spacing: -0.75pt;"> </span>All
financial sanctions and orders issued by various authorities within the
financial powers delegated to them are communicated direct to the Accountant-General.
All sanctions beyond the powers of the Ministries and Divisions should be sent
through the Ministry of Finance. The Accountant-General will not refuse
obedience to a sanction which was sent to him direct, but will report to the
Ministry of Finance that such an order has been issued and may be communicated
to him in due course. Where prior concurrence has been obtained from the
Ministry of Finance, Financial Adviser, Deputy Financial Adviser, Assistant
Financial Adviser and Auditor-General, this fact should duly be embodied in the
sanction.</div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.75pt;">5.22 </span></b>The orders conveying sanction for the grant of
additions to pay such as special pay or compensatory allowance should contain a
brief summary of the reasons for such additions. This would enable the
Accountant-General to classify the additions to pay properly. In cases where
the communications of reasons is not considered desirable in an open letter,
the reasons may be communicated to the Accountant-General confidentially.</div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.45pt;">5.23 </span></b>All sanctions to expenditure should invariably indicate
the source of appropriation. If the expenditure is to be met by
re-appropriation, supplementary grant' or in anticipation of the communication
of the budget grant, it may be so stated.<span style="color: black; letter-spacing: -0.65pt;"></span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.7pt;">5.24</span></b><span style="color: black; letter-spacing: -0.7pt;"> </span>All
sanctions to expenditure have effect from the date of ordtrs conveying the
sanction. Normally retrospective effect should not be given to financial
sanction, but when special circumstances so require, the approval of the
Ministry of Finance should be obtained. A sanction which is not acted upon during
the course of a financial year lapses with the end of the year.</div>
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<b style="mso-bidi-font-weight: normal;">ESTABLISHMENT (RULES
108 TO 113):</b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.4pt;">5.25 (a)</span></b> The powers of
various authorities regarding creation of permanent and temporary posts are
given in the Finance Division O.M No F. 1 (5) R. 12/80 dated the 11th March,
1981.The proposals for additions to establishment, whether permanent or
temporary, or for the increase in emoluments of the existing establishment
should be scrutinized by the Heads of Departments with greatest care. In
submitting proposals for the expansion of establishment, the following
information should also be given:—</div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: 0pt;">(i)</span></b><span style="color: black; letter-spacing: 0pt;"> </span>The present cost of the
establishment;</div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.2pt;">(ii)</span></b><span style="color: black; letter-spacing: -0.2pt;"> </span>Details
of the pay of the post or posts and the number of posts which it is proposed to
add or modify;</div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.4pt;">(iii)</span></b><span style="color: black; letter-spacing: -0.4pt;"> </span>As
accurate an estimate as possible of the extra cost (both pay and allowances
even possible claims for pension) involved and</div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.65pt;">(iv)</span></b><span style="color: black; letter-spacing: -0.65pt;"> </span>The
funds, whether within the budget grant or through reappropriation or
supplementary grant.</div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.6pt;">(b) </span></b>No head of office is at liberty to readjust the pay of
Government servants by giving one Government servant more and another less than
the sanctioned pay of the post, nor can he distribute the pay of an absentee
otherwise than as provided for in the rules. But in the case of non-gazetted
establishment divided into separate units or cadres, carrying different scales
of pay, it is permissible to make excess appointments in a lower unit or cadre
against an equal or greater number of vacancies left unfilled in the higher
one.</div>
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<b><span style="color: black; letter-spacing: -0.3pt;">HEADQUARTERS OF A
GOVERNMENT SERVANT AND </span><span style="color: black;">TRANSFER OF CHARGE: (REIES 114-115):</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.5pt;">5.26 (i) </span></b>As a general rule, and subject
to any special orders to the contrary in particular cases, the headquarters of
a Government servant ob the staff of a Government, as for instance, a Secretary
to a Government, or a clerk in a Government Secretariat are the headquarters,
for the time being, of the Government, to which he is attached.</div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.45pt;">(ii)</span></b><span style="color: black; letter-spacing: -0.45pt;"> </span>The
headquarters of any other Government servant are either the station which has
been declared to be r-s headquarters by the authority which appoints him, or,
in the absence of such declaration the station where the records of his office
are kept.</div>
<div class="MsoNormal">
<span style="font-size: 10pt;">(c.f paras 1 — 3, part II.
Appendix 3 FR & SR, Vol II)</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.15pt;">5.27 (i) </span></b>The charge of an
office must be made-over at its headquarters, both the relieving and the
relieved Government servants being present, unless for special recorded reasons
(which must be of a public nature) the authority under whose orders the
transfer takes place permits or requires it to be made in any particular case
elsewhere, or otherwise.</div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.4pt;">(ii)</span></b><span style="color: black; letter-spacing: -0.4pt;"> </span>Officers
proceeding on long leave, transfer or retirement should sign a certificate of
transfer of charge (Form TR-I) under Rule 114 of General Financial Rules, Vol.
I. In cases where the transfer of charge involves assumption of responsibility
for cash, stores, etc., the instructions laid down in rule 44 of Treasury
Rules, Volume I and rules 115 and 150 of the General Financial Rules, Vol. I
should be followed. As regards maintenance and handing/taking over of
classified and accountable documents adequate instructions exist vide paras 25
to 29 of the booklet "Security of Classified Matters in Government
Departments".</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.6pt;">(iii)</span></b><span style="color: black; letter-spacing: -0.6pt;"> </span>Apart
from the procedure being followed in respect of cash, stores etc. mentioned in
para 1 above, the officer proceeding on leave, transfer or retirement should
also prepare a brief note (Note to successor) describing important cases, major
issues and the directions in which they are developing and any other matter
that his successor should know.</div>
<div class="MsoNormal">
<span style="font-size: 10pt;">(Finance Division O.M No F. 8/6/74-F. I. dated the 7th February, 1974)</span></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0.25pt; text-indent: 53.75pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.55pt;">(iv)</span></b><span style="color: black; letter-spacing: -0.55pt;"> </span>Transfer
of charge of a gazetted officer should be reported to the Accountant General.
The copies of charge reports should also be sent to the Head of the Department
and other controlling officers, where the assumption of charge involves
responsibility in respect of cash, stores, and stamps, the following
instructions should also be followed:—</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.6pt;">(i</span></b>) The cash book or
imprest account should be closed on the date of transfer and a note recorded to
that effect over the signature of the relieved and the relieving officers. The
cash in hand and unused cheques should be duly counted and result thereof
recorded;</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.55pt;">(ii</span></b>) The relieving
officer should examine the accounts, inspect the stores, count, weigh and
measure certain selected articles and bring to notice anything irregular or
objectionable. He should also describe the state of accounts records; and</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.35pt;">(iii) </span></b>In the case of
a sudden casualty occurring or any emergent necessity arising for an officer to
quit charge, the next senior officer of the department should take charge.
Where the next man available is not a gazetted officer, he should immediately
inform his nearest departmental superior and obtain necessary orders.</div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;">DATE OF BIRTH (RULES
116 A 117):</b></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.3pt;">5.28 </span></b>On appointment every Government servant is required to
declare his date of birth according to the Christian era and the declaration
should be duly supported by a Matriculation Certificate or Municipal Birth
Certificate, etc.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 6pt; text-indent: 30pt;">
The
date of birth should be duly recorded in the Service Book, Service Roll and
History of Service,<span style="color: black; letter-spacing: -0.7pt;"> etc.</span></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 5.75pt; text-indent: 0.45in;">
Where
the actual date of birth is not known, the following procedure should be
adopted and date of<span style="color: black; letter-spacing: -0.65pt;"> </span>birth
determined accordingly:—</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.5pt;">(i</span></b>) Where the year and
month of birth are known, the 16th of the month should be treated as date of
birth;</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.8pt;">(ii) </span></b>where only the
year of birth is known, 1st July should be the date of birth; and</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.5pt;">(iii) </span></b>in case both year and month are not known, the
Government servant should be asked to state his approximate age. The number of
years representing his age should be deducted from his date of appointment and
the corresponding date will be the date of birth.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.8pt;">(iv) </span></b>when a person who first entered Military employ is
subsequently employed in a civil department, the date of birth for the purpose
of the civil department should be the date stated by him at the time of
enrolment, or if at the time of enrolment he stated only his age, the date of
birth should be deduced with reference to that age according to the method
indicated in sub-para (iii) above.</div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;">LEAVE APPLICATION
(ROLE 118):</b></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 1.7pt; text-indent: 25.3pt;">
<b style="mso-bidi-font-weight: normal;">5.29<span style="color: black;"> </span></b>The
leave applications should be submitted to the higher authorities in form G.F.R.
13.</div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;">SERVICE BOOKS (ROLES
120 TO 122):</b></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 1.2pt; text-indent: 25.8pt;">
<b style="mso-bidi-font-weight: normal;">5.30</b> At a fixed time every year the
service books should be taken up by the head of the office and after satisfying
himself that all the relevant entries have been correctly made therein, record
the<span style="color: black; letter-spacing: -0.05pt;"> </span>following certificate:—</div>
<div class="MsoNormal" style="margin-right: 0pt;">
"Service verified up
to---------from (the record from which the verification is made)</div>
<div class="MsoNormal" style="margin-right: 0pt; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">5.31</b> When a Government
servant is transferred to another office his service should be verified up to
the date of transfer and his service book forwarded to the office to which he
has been transferred.</div>
<div class="MsoNormal" style="margin-right: 0pt; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">5.32</b> In case of non-gazetted
Government servants, who officiate as gazetted officers, their service books
should be kept by the head of office to which the Government servants
permanently belong and when they are confirmed as gazetted officers, the
service books should be forwarded to the Accountant-General's office for
record.</div>
<div class="MsoNormal" style="margin-right: 0pt;">
<b style="mso-bidi-font-weight: normal;">ARREAR CLAIMS (RULES 123 TO 126):</b></div>
<div class="MsoNormal" style="margin-right: 0pt; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">5.33 (i)</b> A treasury officer
cannot entertain the claim of pay and allowances of a Government servant, if it
has not been preferred within six months of their becoming due without an
authority from the Accountant-General. Similarly an Accountant-General cannot
audit a claim which is more than one-year old, unless he is authorised by a
competent authority to investigate the claim.</div>
<div class="MsoNormal" style="margin-right: 0pt; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(ii)</b> The claims, which are
more than three-year old are time-barred and cannot be paid unless sanctioned
by the Ministry of Finance. Normally all time-barred claims should be refused
at the very outset, unless there are very strong reasons, such as, their
effects on pension, etc.</div>
<div class="MsoNormal" style="margin-right: 0pt;">
<b style="mso-bidi-font-weight: normal;">POWERS OF SUBORDINATE AUTHORITIES TO SANCTION CONTINGENT EXPENDITURE
(ROLES 130 AND 131):</b></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.7pt;">5.34</span></b><span style="color: black; letter-spacing: -0.7pt;"> </span>The
financial powers of various authorities to sanction contingent expenditure are
laid down in Appendix 8 to the G.F.R. Vol. II, read with SI. No. 15, Annexure
II, of the Ministry of Finance O.M. No. F. 1(5) R. 12/80 dated the 11th March, 1981.
Within the limits of these powers expenditure can be incurred on contingencies,
provided the amount of appropriation is available for the purpose. Where any
special rules, restriction, limit or scales have been laid down for the
expenditure on contingencies, those should be adhered to. Contingent
expenditure of an unusual character or involving departure from a set practice
should not be incurred, nor any liability undertaken in connection therewith,
without the previous sanction of the Government.</div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;">PERMANENT ADVANCE
(RULE 132):</b></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.3pt;">5.35 </span></b>Permanent advance is granted to officers who have to
make payments, before they place themselves in funds by drawing on the
treasury. The amount of advance is fixed by the Government up to the amount
advised as appropriate by the Accountant-General. The Heads of Departments may
sanction permanent advances for their subordinate officers in consultation with
the Accountant-General, but in the case of a Head of Department himself, it will
be sanctioned by the next superior administrative authority. All applications
for revision or increase of advance should be submitted to the sanctioning
authority through the Accountant-General who will advise as to the appropriate
amount of advance. If there is difference of opinion between the former and
latter, the matter should be referred to the Government for orders.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.3pt;">5.36</span></b><span style="color: black; letter-spacing: -0.3pt;"> </span>The
advances should not be multiplied unnecessarily. If the subordinates of an
officer require petty sums, he should spare a small portion of his own advance
rather than apply for a separate advance for them. He can advance the money to
them after taking acknowledgements as usual.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.65pt;">5.37</span></b><span style="color: black; letter-spacing: -0.65pt;"> </span>This advance is primarily
intended to provide for emergent petty advances of all kinds. If a BPS-1 or 2
Government servant is required to travel by rail, his fare may be paid from
this advance. The cost of service books required for office establishment may
be met initially from the permanent advance, which will be recouped from the
amount realised by the sale of the books to Government servants. </div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.5pt;">5.38 (i)</span></b><span style="color: black; letter-spacing: -0.5pt;"> </span>The holder of the advance is
responsible for its safe custody and he must always be ready to account for the
total amount of money. In case of transfer of charge and yearly on the 15th
July, each officer holding an advance must send an acknowledgement to the
Accountant General, of the amount due from and accountable for by himself as on
the 30th June, preceding.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.3pt;">(ii)</span></b><span style="color: black; letter-spacing: -0.3pt;"> </span>Finance
Division has decided that the FAs/DFAs may fix special imprest for obtaining P.O.L.
supplies from petrol pump set up by the Benevolent Fund without referring the
matter to the AGPR, relaxation of Para 132 (iii) of GFR
Vol. I. subject to the following conditions:</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 60.95pt; text-indent: 11.05pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black;">(a)</span></b><span style="color: black;"> </span>In no case the special imprest for POL supplies shall exceed Rs.50,000.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.15pt;">(b)</span></b><span style="color: black; letter-spacing: -0.15pt;"> </span>Concurrence
of AGPR shall be obtained later in each case before furnishing the requisite
details mentioned in the Note below para 132 (Hi) of GFR
Vol. I.</div>
<div class="MsoNormal">
<span style="font-size: 10pt;">[Finance Division O.M No F. 3
(15) E.V/80-R.12 dated 22-3-81]</span></div>
<div class="MsoNormal" style="margin-right: 0pt;">
<br /></div>
<div class="MsoNormal" style="margin-right: 0pt;">
<b style="mso-bidi-font-weight: normal;">PURCHASE AND ACQUISITION
OF STORES (ROLES 141 TO 147):</b></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 1.2pt; text-indent: 25.8pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.6pt;">5.39 (i)</span></b><span style="color: black; letter-spacing: -0.6pt;"> </span>An authority, which is competent to incur
contingent expenditure, may sanction the purchase of stores required for use
in the public service in accordance with the instructions contained in Appendix
8 of the G.F.Rs Vol. II, or any general or special orders issued from time to
time. The purchase must be made in the most economical manner, and in
conformity with the definite requirements of the public service. Piecemeal
purchases should be avoided as far as possible.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: 0pt;">(ii)</span></b><span style="color: black; letter-spacing: 0pt;"> </span>It is advisable to prepare
periodical -indents and make bulk purchases, but this does not mean that stores
may be purchased much in advance of the actual requirements. Where scales of
consumption have been laid down by competent authorities, care should be taken
that the scale is not exceeded. The purchase orders should not be split up in
order to avoid the necessity of obtaining the sanction of higher authority.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.7pt;">(iii)</span></b><span style="color: black; letter-spacing: -0.7pt;"> </span>The
detailed procedure for procurement of stores from within the country and
through the Pakistan Missions abroad is contained in Annexure 'A' to Rule 144
of the G.F.Rs Vol. I and should be rigidly followed.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.8pt;">5.40</span></b><span style="color: black; letter-spacing: -0.8pt;"> </span>While
examining the accounts of the Federal Government for the year 1971-72 it was
inter-alia, noticed by the Ad-Hoc Public Accounts Committee that in a case
where tenders had been invited, negotiations were held with the highest bidder
and the firm which had quoted the lowest rate was ignored and not asked to bid
again. Thus, the negotiations were, firstly, entered into with only one of the
tenders and that also the highest one. Secondly, the lowest bidder was not
given any opportunity at all to quote for the second time. The sanctity of the
tender was hence violated and the Government interest went by the board. The
Committee, therefore, recommended that the Government departments be again
advised to ensure that irregularities of this nature were strictly guarded
against and those found responsible for them should be dealt with severely,
according to the rules.</div>
<div class="MsoNormal">
<span style="font-size: 10pt;">[Finance Division O.M No F.
3(1)—R.12/81, dated 14-4-1981]</span></div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;">RECEIPT OF STORES
(RULE 148):</b></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.7pt;">5.41</span></b><span style="color: black; letter-spacing: -0.7pt;"> </span>All
stores received should be examined, counted, measured or weighed, as the case
may be, when delivery is taken. The officer responsible for the stores should
see that the quantities are correct and their quality good, and record a
certificate to that effect. The officer should also record a certificate to the
effect that he has actually received the material and recorded them in the
appropriate stock register.</div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;">ISSUE OF STORES (RULE
149):</b></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.75pt;">5.42</span></b><span style="color: black; letter-spacing: -0.75pt;"> </span>When
material is issued from the stock, this should be done on receipt of an indent
in the prescribed form. The material should be delivered only after obtaining
an acknowledgement therefor and making necessary entries in the relevant stock
registers.</div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;">CUSTODY AND ACCOUNTS OF STORES (RULES 151 TO 157):</b></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0.7pt; text-indent: 26.3pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.6pt;">5.43</span></b><span style="color: black; letter-spacing: -0.6pt;"> </span>All
the officers entrusted with stores are required to take special care for their
safe custody, keeping them in good and efficient condition and protect them
from loss, damage or deterioration. Suitable accommodation should be provided
for valuable and combustible stores. Suitable accounts and inventories should
be kept for all kinds of stores—Dead Stock, consumable articles, perishable
stores and Library Books, etc. The stock accounts may vary according to the
nature of stores. It is preferable to keep the inventories at the site of the
stores.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0.7pt; text-indent: 26.3pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.4pt;">5.44</span></b><span style="color: black; letter-spacing: -0.4pt;"> </span>In
the case of Government Commercial Undertakings priced accounts have to be kept.
In such cases the fixation of prices should be done with reasonable accuracy.
The prices once fixed should be periodically reviewed and revised, if
necessary1, in accordance with the market prices of the stores. The losses and
depreciation should also be exhibited properly.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0.25pt;">
<b><span style="color: black; letter-spacing: -0.5pt;">PHYSICAL VERIFICATION (RULES 158 TO
162):</span></b></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.4pt;">5.45</span></b><span style="color: black; letter-spacing: -0.4pt;"> </span>A
physical verification of stores should be carried out at least once a year by a
competent authority. The work should not, however, be entrusted to a person:-</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.5pt;">(i)</span></b><span style="color: black; letter-spacing: -0.5pt;"> </span>Who
is the custodian, the ledger keeper or the accountant of the stores to be
verified or who is a nominee or is employed under the store keeper, ledger
keeper or the accountant<span style="color: black; letter-spacing: -0.4pt;">?</span></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.4pt;">(ii)</span></b><span style="color: black; letter-spacing: -0.4pt;"> </span>Who
is not conversant with the classification, nomenclature or technique of the
stores to be verified-; or</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0.45in; text-indent: 0.3in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black;">(iii)</span></b><span style="color: black;"> </span>Who is a low paid subordinate?</div>
<div class="MsoNormal" style="margin-right: 0pt; text-indent: 0.5in;">
As far as possible this work should be entrusted to a responsible officer
who is independent of the superior executive officer in charge of the stores.
While carrying out the physical verification it is necessary that it should be
done in the presence of the custodian of stores or of a responsible person
deputed by him.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.65pt;">5.46</span></b><span style="color: black; letter-spacing: -0.65pt;"> </span>A
certificate of verification of stores with its results should be recorded on
the inventory. All discrepancies should be brought to account immediately, so
that the stores account may represent the true state of stores. Shortages,
damages and unserviceable stores should be reported to the competent authority
to write off the loss.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 3.35pt; text-indent: 23.65pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.65pt;">5.47</span></b><span style="color: black; letter-spacing: -0.65pt;"> </span>The stores should not be held
in excess of requirements of a reasonable period or in excess of any prescribed
maximum limit. For this purpose a periodical inspection should be conducted by
a responsible officer, who should submit a report in respect of surplus and
obsolete stores. This inspection should be done yearly and in respect of
perishable stores six monthly.</div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;">SALE</b><b style="mso-bidi-font-weight: normal;"> AND
DISPOSAL OF STORES (RULES 166 TO 168):</b></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.7pt;">5.48 (i)</span></b><span style="color: black; letter-spacing: -0.7pt;"> </span>the previous sanction of competent authority is
required to writing off all losses, deficiencies or depreciation in the value
of stores.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 3.85pt; text-indent: 50.15pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.9pt;">(ii)</span></b><span style="color: black; letter-spacing: -0.9pt;"> </span>The obsolete, surplus or unserviceable
stores may be disposed of by sale or otherwise under the orders of competent
authority, but all orders declaring the stores as unserviceable should contain
reasons for condemning them as unserviceable. The cost of those stores, which
have either been lost or damaged should be written off under the orders of the
competent authority.</div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;">WORKS (RULES 176 TO
200):</b></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 31.1pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.6pt;">5.49</span></b><span style="color: black; letter-spacing: -0.6pt;"> </span>All
the central buildings and other works are divided into the following classes
for the purpose of administration and control:</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.85pt;">(i)</span></b><span style="color: black; letter-spacing: -0.85pt;"> </span><b style="mso-bidi-font-weight: normal;">Military
works—</b>Buildings, defence works and ancillary services intended for
different branches of the Defence Services, which are carried out by or on
behalf of the Military Engineering Services;</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.65pt;">(ii)</span></b><span style="color: black; letter-spacing: -0.65pt;"> </span><b style="mso-bidi-font-weight: normal;">Public works—</b>Civil Works, Irrigation,
Navigation, Embankment and Drainage Works under the administrative control of
the Pakistan Public Works Department; and</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.85pt;">(iii)</span></b><span style="color: black; letter-spacing: -0.85pt;"> </span>Buildings
and other works under the administrative control of the Departments; using or
requiring them, e.g.—</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.8pt;">(a)</span></b><span style="color: black; letter-spacing: -0.8pt;"> </span>all works pertaining to the Railways,
Posts and Telephones, Telegraphs, Forest, Salt, Lighthouses, Broadcasting and
other quasi-commercial departments and undertakings;</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 59.75pt; text-indent: 12.25pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.35pt;">(b) </span></b><span style="color: black; letter-spacing: -0.35pt;"> works pertaining to the Mint;</span></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.4pt;">(c)</span></b><span style="color: black; letter-spacing: -0.4pt;"> Archaeological works in connection with
conservation of </span><span style="color: black; letter-spacing: -0.65pt;">ancient
monuments;</span></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 59.5pt; text-indent: 12.5pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.45pt;">(d)</span></b><span style="color: black; letter-spacing: -0.45pt;"> Construction and maintenance of civil
aerodromes; and</span></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.45pt;">(e)</span></b><span style="color: black; letter-spacing: -0.45pt;"> Any other works or class of works allotted
under orders of </span><span style="color: black; letter-spacing: -0.2pt;">the
Government to the Departments using or requiring </span><span style="color: black; letter-spacing: -1.05pt;">them.</span></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0.25pt; text-indent: 26.75pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.55pt;">5.50</span></b><span style="color: black; letter-spacing: -0.55pt;"> </span>The
administrative control means, inter alia, the assumption of full responsibility
for the construction, maintenance and upkeep of buildings and other works and
the provision of funds for the execution of these projects. The initiation,
authorisation and execution of these works should be regulated by detailed
rules and orders contained in the respective departmental regulations and
other special orders applicable to them.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.35pt;">5.51</span></b><span style="color: black; letter-spacing: -0.35pt;"> </span>As
a general rule no work should be commenced or liability incurred until:—</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 60.25pt; text-indent: -23.75pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.45pt;">(a)</span></b><span style="color: black; letter-spacing: -0.45pt;"> Administrative approval has
been obtained from an appropriate </span><span style="color: black; letter-spacing: -0.5pt;">authority;</span></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 35.75pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.45pt;">(b)</span></b><span style="color: black; letter-spacing: -0.45pt;"> Expenditure sanction has been obtained;</span></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 37.45pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.6pt;">(c)</span></b><span style="color: black; letter-spacing: -0.6pt;"> A properly detailed design and estimate has
been sanctioned; and</span></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 60.25pt; text-indent: -24pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.7pt;">(d)</span></b><span style="color: black; letter-spacing: -0.7pt;"> Funds to cover the charge
during the year have been provided by a </span><span style="color: black; letter-spacing: -0.55pt;">competent authority.</span></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0.95pt; text-indent: 26.05pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.55pt;">5.52</span></b><span style="color: black; letter-spacing: -0.55pt;"> </span>If
due to certain emergent reasons a superior authority requires the execution of
certain work and that involves the infringement of these fundamental rules the
authority concerned should be asked to convey its orders in writing and the
audit officer apprised of this situation. The approximate amount of the
liability should also be intimated to him</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 1.45pt; text-indent: 25.55pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.3pt;">5.53</span></b><span style="color: black; letter-spacing: -0.3pt;"> </span>Tile powers delegated to various authorities regarding
administrative approval, expenditure sanction and appropriation and
re-appropriation of funds are contained in the Finance Division O.M. No. F. 1
(5)-R. 12/80 dated the 11th
March, 1981. For the purpose of approval and sanction, a group of
works which forms one project should be treated as one work. The necessity of
obtaining the sanction of the higher authority for a project, which consists of
a group of such works, should not be avoided simply because each particular
work within the project is within the power of approval of a lower authority.
'Similarly an authority granted by a sanction to an estimate should be treated
as strictly limited to the precise objects which the estimate was intended to
provide. All anticipated or actual savings on a sanctioned estimate for a
definite project should not, without specific authority, be applied to carry
out additional work not contemplated in the original estimate. Any development
of project deemed necessary while the work is in progress, should always be
covered by a supplementary estimate.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.6pt;">5.54</span></b><span style="color: black; letter-spacing: -0.6pt;">. </span>In
order to facilitate the preparation of estimates and finalization of contract
agreements, a schedule of rates for each kind of work commonly executed should
be maintained in each locality and kept up-to-date. These rates should
generally agree with those of the estimates. Where there is any deviation ample
reasons therefor should be given.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.3pt;">5.55</span></b><span style="color: black; letter-spacing: -0.3pt;"> </span>The
provision for expenditure in respect of all buildings and works pertaining to
civil departments which have not been specifically allotted so other
departments is included in the grant for 'Civil Works' to be administered and
accounted for by the P.P. W.D. No work is executed with the funds partly
provided in the budget of the department and partly from the budget for civil
works. All the Civil Works are charged to the Major Function.300 Community
Services and Major Object 300 Construction of Works.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.45pt;">5.56</span></b><span style="color: black; letter-spacing: -0.45pt;"> </span>All
rules relating to execution of works, appropriating and re-appropriating of
funds are contained in the Central Public Works Department C ode and Central
Public Works Account Code. These rules will be applicable in those cases also
where certain works are executed by Provincial P.W.D. and Military Engineering
Service, etc., as an agency for the P.P.W.D.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.45pt;">5.57</span></b><span style="color: black; letter-spacing: -0.45pt;"> </span>In
cases where for administrative or economic reasons certain buildings under the
charge of P.P.W.D, are entrusted to any civil department original works and
special repairs costing Rs. 2,500 or less and all ordinary repairs irrespective
of cost in respect of such buildings may be carried out by the Head of
Department concerned in accordance with such instructions as are issued by the
P.P.W.D. Provision for such work will be made under the Major Object as
mentioned in Para 5.55 In such cases while the full budgetary control rests
with the P.P.W.D., the charges incurred by a civil department may be drawn
under the rules and procedure governing contingent expenditure In all other
cases in which a civil department is entrusted with the execution of Central
Public Works, the Departmental Officer carrying out the work will act as a
Public Work Disburser and will be guided by the rules and regulations of the
P.P.W.D<span style="color: black; letter-spacing: -0.75pt;">.</span></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.5pt;">5.58</span></b><span style="color: black; letter-spacing: -0.5pt;"> </span>In
respect of those buildings and works which are under the administrative control
of departments other than the P.P.W.D. all original works and special repairs
costing more than *Rs. 25,000 should he executed through the agency of the
P.P.W.D., unless there are specific orders to the contrary. This work can be
entrusted to a Provincial P. W.D., or M .E.S. also as agency of the P.P.W.D. In
case it is not convenient to entrust the work to any of these, the audit
officer should invariably be consulted at the initial stage; i.e. prior to an
agreement being entered into with an architect or contractor, so that suitable
arrangements may be made for normal audit and financial control.</div>
<div class="MsoNormal">
<span style="font-size: 10pt;">*[Finance Division O.M No F.
3(I4) R. 12/88 dt. 5-4 1988]</span></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.9pt;">5.59 </span></b>The works and repairs connected with sanitary, water
supply and electric installations to Government buildings, where such buildings
are not in charge of the M.E.S. or Railways are carried out by or through the
agency of P.P.W.D. except in special cases under orders of Government.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0.5pt; text-indent: 26.5pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.65pt;">5.60 (i)</span></b><span style="color: black; letter-spacing: -0.65pt;"> </span>No authority lower than the Head of Local
Administration is competent to authorise the acquisition of a building by
purchase despite the fact that the purchase might have been sanctioned by a
competent authority, in all these cases a survey and valuation report is
submitted by the P.P.W.D to the head of the local administration.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.5pt;">(ii)</span></b><span style="color: black; letter-spacing: -0.5pt;"> </span>Any public building which is not a purely
temporary structure should not be sold or dismantled without the previous
sanction of the Government, if the cost exceeds Rs. 10,000, or of the Chief
Engineer. Pak P.W.D. or of the Head of Local Administration, if otherwise</div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;">GRANTS-IB-AID (RULES
206 TO 209):</b></div>
<div class="MsoNormal" style="margin-right: 0pt; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">5.61</b> The powers of sanction
for payment of grants-in-aid are contained in Annexure II, item (xxiv), Finance
Division O.M. No. F. 1(5) R.12/80 dated 11-3-1981. Every order sanctioning a grant
should specify clearly the object for which the grant is given and conditions
governing it. In case of nonrecurring grants for specified objects the time
limit within which the grant is to be spent should be clearly stipulated.Only
that much part of the grant should be paid during any financial year as is
likely to be expended during that year. The grant may be made in installments
also according to the need of work such as buildings, water supply schemes,
etc. The authority signing or countersigning a bill for grant-in-aid should
see that money is not drawn in advance of requirements. There should be no
occasion for rush of payments of these grants in the month of June.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.5pt;">5.62</span></b><span style="color: black; letter-spacing: -0.5pt;"> </span>All
the bodies and institutions receiving the grants should be required to produce
audited accounts for every year. It is not necessary that audit should be done
by Pakistan Audit Department only. It would be sufficient if the accounts are
certified as correct by a registered accountant or other recognized body of
auditors. This is very necessary in order to ensure that grant-in-aid is
justified by the financial position of the grantee and that the previous grant
was spent for the purpose for which it was intended. In case of smaller institutions
which cannot afford to get their accounts audited, the sanctioning authority
can exercise its discretion of exempting them from submission of the audited
accounts.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.55pt;">5.63</span></b><span style="color: black; letter-spacing: -0.55pt;"> </span>In
all sanctions for grant-in-aid communicated to the Accountant General, it
should be stated whether the audited statements of accounts have been received
or whether the grantee has been exempted from submitting the statement.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.7pt;">5.64</span></b><span style="color: black; letter-spacing: -0.7pt;"> </span>Where
conditions are attached to the utilisation of a grant in the form of
specification of particular objects of expenditure or the time within which the
money should be spent, or otherwise, the officer who signs or countersigns the
bill for grant-in-aid will be primarily responsible for certifying to the
Accountant General the fulfilment of the prescribed conditions. This
certificate should be furnished in such form and at such intervals as may be
agreed to between the Department and the Accountant General. The manner in
which the departmental officer will satisfy himself before furnishing the certificate
is for him to decide. He may, for example, call for progress reports from time
to time or arrange for periodical inspections<span style="color: black; letter-spacing: -0.6pt;">.</span></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 2.4pt; text-indent: 24.6pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.9pt;">5.65</span></b><span style="color: black; letter-spacing: -0.9pt;"> </span>Every
grant made for a specified object is subject to the following implied
conditions:—</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.8pt;">(i) </span></b><span style="color: black; letter-spacing: -0.8pt;"> </span>that the grant will be spent on the
object within a reasonable time, even if no time limit has been specified; and</div>
</div>
<div style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
</span></div>
<div class="Section2" style="text-align: justify;">
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.7pt;"> (ii)</span></b><span style="color: black; letter-spacing: -0.7pt;">
</span>that any portion of the amount which is not ultimately required
for expenditure on that objects should be duly surrendered to the Government.
All "grants-inlaid not utilised within the financial year or any unspent
balance thereof lapse and the amount should be surrendered1 back to the
Government.</div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;">LOANS AND ADVANCES:</b></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0.25pt; text-indent: 26.75pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.65pt;">5.66</span></b><span style="color: black; letter-spacing: -0.65pt;"> </span>The
loans and advances made by Government fall under two main heads—Loans and
Advances bearing interest and Interest-free Advances. In the former category
are loans made to Provincial Governments, Local Funds and private individuals
and also advances made to Government servants for building houses and for
purchase of conveyances, etc. Under the latter category come advances made to
Government servants on tour and transfer.</div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;">GENERAL CONDITIONS
(RULES 249 TO 253):</b></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0.25pt; text-indent: 26.75pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.45pt;">5.67</span></b><span style="color: black; letter-spacing: -0.45pt;"> </span>As
a general rule advances are not payable to Government servants who are not in
permanent employ, because their pay does not constitute adequate security for
the advances. In special cases, however, and subject to such conditions as may
be deemed appropriate temporary Government servants may also be allowed the
advances.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.45pt;">5.68 (i)</span></b><span style="color: black; letter-spacing: -0.45pt;"> </span>Simple interests at the rate
fixed by Government should be charged on advances granted to Government
servants for building houses or for purchase of conveyances. Where an advance
is drawn in more than one instalment, the rate of interest recoverable should
be determined with reference to the date on which the first instalment was
drawn. The interest is calculated on balances outstanding on the last day of
each month. If a Government servant dies before retirement no recovery will be
made on account of interest. In case recoveries on account of interest were in
progress at the time of death, no recovery will be made for the remaining
amount of interest.</div>
<div class="MsoNormal" style="margin-right: 0in; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(ii)</b> The following exceptions are
permissible to the general rule quoted in (i) above,—</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.4pt;">(a)</span></b><span style="color: black; letter-spacing: -0.4pt;"> </span>No
interest will be charged, from government servants on advances for the purchase
of cycles granted from Government funds on or after December 2, 1978, or on an advance which is in
the process of repayment on that date.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.2pt;">(b)</span></b><span style="color: black; letter-spacing: -0.2pt;"> </span>No
interest will be charged from Government servants in BPS 1 to 15 on
house-building advances sanctioned on or after the December 2, 1978, or on an advance
which is in the process of repayment on that date.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.2pt;">(c)</span></b><span style="color: black; letter-spacing: -0.2pt;"> </span>In
case a Government servant, who was in BPS 15 or below at the time when
house-building advance was sanctioned to him, if promoted to BPS 16 or above,
no interest shall be charged from him. However, if the amount of advance is
revised on the basis of his pay in BPS-16 or above, interest will become
payable under the normal rules/orders.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.15pt;">(d)</span></b><span style="color: black; letter-spacing: -0.15pt;"> </span>In case a government servant, who was in
BPS-16 or above when house-building advance was sanctioned to him is reverted
to a post in BPS-15 or below, interest will be charged from him under the
normal rules and orders.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 71.7pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black;">(e</span></b>) The government
servants, who do not claim interest on G.P. Fund balances, will be granted
House Building Advance, Motor Car Advance & Motor Cycle Advance free of
interest if sanctioned on or after 1st July, 1983 and no interest is claimed on
G.P. Fund balances by the Government Servant concerned on or after this date.</div>
<div class="MsoNormal" style="margin-right: 0in;">
<span style="font-size: 10pt;">[F.
I (l) lmp/83 dated 18th August. 1983 read with Ministry of Finance O.M No
F.7(8) R7/83 dated 9th July. 1984]</span></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.3pt;">(f)</span></b><span style="color: black; letter-spacing: -0.3pt;"> </span>The Government servants, who had made
their (J.P. Fund account interest free prior to 1st July, 1983 no interest
would be charged on the balance of the advance that stood outstanding against
them on or after 1st July, 1983. For the balance outstanding against them on 30th June, 1983, interest
would be remitted to the extent of the amount of interest foregone by such
Government servants on their G.P. Fund account.</div>
<div class="MsoNormal" style="margin-right: 0in;">
<span style="font-size: 10pt;">[Ministry
of Finance O.M. No. 7(8) R7/83 Vol II dated 27<sup>th</sup> February. 1986]</span></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.65pt;">5.69 (i)</span></b><span style="color: black; letter-spacing: -0.65pt;"> </span>The
amount of the advance is recovered from the monthly pay bills ,n such
instalments as may be specified. This should not be effected by the fact of the
borrower being on leave of any kind and drawing leave salary or bring under
suspension drawing the subsistence grant. During the extra ordinary leave
without pay and allowance the instalments should be recovered in cash. If the
Government servant fails to pay the instalment in cash, the arrears of
instalments should be recovered in lumpsum from the first payment of pay and
allowances, which may become due at the end of leave.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0.95pt; text-indent: 53.05pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.75pt;">(ii)</span></b><span style="color: black; letter-spacing: -0.75pt;"> </span>For
all interest bearing advances a competent authority should not issue a sanction
unless the Accountant-General has certified the availability of funds in the
year in which payment is proposed to be made<span style="color: black; letter-spacing: -0.7pt;">.</span></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0.7pt; text-indent: 26.3pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.8pt;">5.70</span></b><span style="color: black; letter-spacing: -0.8pt;"> </span><b style="mso-bidi-font-weight: normal;">House building advance.</b>-A. competent
authority may sanction the grant of advance to a Government servant for
construction of house, purchasing a house, completely reconstructing a house or
extending or renovating a house already owned by him at any place in Pakistan
including Azad Kashmir for occupation by himself.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0.25pt; text-indent: 26.75pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.8pt;">5.71</span></b><span style="color: black; letter-spacing: -0.8pt;"> </span>The
advance is granted only once in service for the construction of new houses and
for the bonafide residential requirements of the Government servant himself.
In case of construction of a house at Islamabad,
however, a second advance may be granted to a Government servant",
provided the previous advance drawn by him has been repaid in full together
with the interest. An advance can be drawn for purchase of a house built by the
Federal or a Provincial Government or local authority.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.4pt;">5.72</span></b><span style="color: black; letter-spacing: -0.4pt;"> </span>House Building
advance for the purchase of flats in multi-storeyed buildings may be granted to
Government servants to the extent and subject to the usual conditions
prescribed for the admissibility of house building advance. This shall be
subject to the following further provisions: —</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.65pt;">(a)</span></b><span style="color: black; letter-spacing: -0.65pt;"> </span>Before
receiving the amount of the advance, or payment of the amount to the
construction agency direct, the Government servant concerned should be required
to execute an Agreement in the prescribed Form; and after the purchase of the
flat is completed to execute and register the Mortgage deed in the prescribed
form as security for repayment of the amount advanced with interest;</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.9pt;">(b)</span></b><span style="color: black; letter-spacing: -0.9pt;"> </span>Satisfactory
evidence will have to be produced within 3 months of the drawl of the advance
to show that the amount has beer spent on the purchase of flat. This can be
done by showing the valid legal receipt issued by the Construction Agency
concerned in token of the purchase deed.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.3pt;">5.73</span></b><span style="color: black; letter-spacing: -0.3pt;"> </span>Where a Government servant desired that the
payment of advance sanctioned under the above orders be made direct to the
construction agency, he may indicate it in his application for the grant of
advance. In such a case, the Drawing & Disbursing Officer will arrange for
the direct payment of the sanctioned amount to the agency concerned and obtain
a valid receipt in the name of the Government servant from that agency and hand
over the same to him.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0.5pt; text-indent: 26.5pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.2pt;">5.74</span></b><span style="color: black; letter-spacing: -0.2pt;"> </span>The advance should not exceed 36 months pay
of a Government servant. The advances should be paid by instalments; the amount
of the each instalment being such as is likely to be spent during the next
three months. The borrower should produce satisfactory evidence before the
sanctioning authority to the effect that the instalment previously drawn has
actually been utilized towards the construction of house and then only a second
instalment will be paid. All the bills for the drawl of advances, when
presented to the audit office should be duly supported by the following
certificate from the controlling officer in respect of officers BPS 16 and
above and from drawing officer in respect of others:—</div>
<div class="MsoNormal" style="margin-right: 0in;">
"Certified
that the amount of Rs......:..... ....being........ ..instalment towards the
house building advance granted to Mr. ..................................is
likely to be required for expenditure in the next three months, and that I am
satisfied that the amount previously advanced (if any) had actually been
utilized for the purpose for which it was drawn".</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 2.15pt; text-indent: 24.85pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.8pt;">5.75 </span></b>Advance from G.P. Fund account for the
construction of house will not be taken into account for the purposes of
calculating total house building advance to which a Government servant is
entitled. An advance for the construction of a new house may be drawn in two
equal instalments. The first instalment will be paid on production of documents
establishing proprietary rights on the land and the second will be paid only
when the house reaches plinth level. An advance granted for purchase,
reconstructing or renovating a house may be drawn in one instalment, provided
the execution and registration of mortgage deed is duly completed and
Government interest is fully secured. The total amount drawn in one instalment
should be utilised within eighteen months of its drawl. The recipient is also
required to give a certificate at the end of financial year duly supported by a
certificate of his immediate superior, as to how much money drawn has been
utilized for the purpose for which it was drawn and the reasons for short
utilization.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 1.2pt; text-indent: 25.8pt;">
<b style="mso-bidi-font-weight: normal;">5.76</b><span style="color: black;"> </span>The repayment of advance commences from the fourth
issue of pay after the first instalment is taken and is completed in 120 equal
instalments. In case of Government servants of BPS 1 to 3 the recovery is affected
in 240 instalments. The interest is recovered in one or more instalments from
the month following that in which the recovery of the principal amount is
completed, each such instalment being not more than the amount of instalment by
which the principal amount was recovered. The monthly rate of recovery should
be fixed in whole rupee except in the case of last instalment when the
remaining balance including the fraction of a rupee should be recovered.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0.5pt; text-indent: 26.5pt;">
<b style="mso-bidi-font-weight: normal;">5.77</b><span style="color: black;"> </span>Those Government servants who are likely to retire
from Government service within 10 years and are paid the house building
advance, the instalments of recovery in their case should be so fixed that the
recovery of principal together with the interest accrued thereon is completed
before the date of retirement. The rate of instalment should not exceed one
fourth of the pay of a Government servant and if the rate of recovery exceeds
that limit due to earlier anticipated retirement of the Government servant,
amount of advance may be so reduced that it is recovered together with the
interest before retirement.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">5.78</b><span style="color: black;"> </span>In case of BPS 1 to 3 employees the grant of
advance will be regulated by the age limits indicated below:—</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.05pt;">(i)</span></b><span style="color: black; letter-spacing: -0.05pt;"> </span>Full amount of house building
advance, i.e., 36 months pay recoverable in 240 instalments may be granted up
to the age of 40 years.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.65pt;">(ii)</span></b><span style="color: black; letter-spacing: -0.65pt;"> </span>Full amount may also be granted
between the ages of 40 to 48 subject to the written undertaking being furnished
by the government servant to the effect that recovery of the advance may be
made from his pay at such a uniform rate not exceeding l/4th of pay so that
amount of the advance is repaid in full before attaining the age of 60 years.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 53.95pt;">
<b style="mso-bidi-font-weight: normal;">(iii)</b><span style="color: black; letter-spacing: -0.75pt;"> </span>In the
case of government servants who are above the age of 48 years the amount of the
advance will be reduced so much as would enable the recovery of the advance at
a rate not exceeding l/4th of pay in any one month, being made possible before
attaining the age of 60 years.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.35pt;">5.79</span></b><span style="color: black; letter-spacing: -0.35pt;"> </span>In
order to secure Government from loss consequent on a Government servant dying
or quitting service before the repayment of advance together with the interest
is completed, the house so built and the land on which it stands, should be
mortgaged to the President of Pakistan, which will be released only when the
entire amount of advance and interest is liquidated. The mortgage deed should
be executed in Form GFR 23, 24, 25
or 29 as the case may be. The sanctioning authority should scrutinize the deed
and record a certificate regarding its correctness. The mortgage deed should be
registered within 4 months of its execution. The deed will be kept in the safe
custody of the sanctioning authority, until the advance with interest is fully
repaid.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.8pt;">5.80</span></b><span style="color: black; letter-spacing: -0.8pt;"> </span>The
officer applying for the advance much satisfies the sanctioning authority
regarding his title to the land upon which the house is proposed to be built.
In case of doubt the Revenue, Registration and law authorities may be
consulted. It should be seen that the officer concerned has undisputed title to
land and there is no legal obstacle to the property being mortgaged to the
Government and right of fore-closing on the conditions mentioned in the
mortgage bond. There is no objection to grant of advance to a Government
servant who has a lease on a plot of land, of which the unexpired portion is of
a term and value sufficient to justify the grant of the advance and that there
is no danger of the lease lapsing or of Government being unable to dispose of
it, should it become necessary to fore-close the mortgage.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.35pt;">5.81</span></b><span style="color: black; letter-spacing: -0.35pt;"> </span>The
house building advance may also be granted to those Government servants, who
have taken plot of land on lease from the Government in Nizamabad Karachi, or
for the lands acquired through the Cooperative Housing Societies, which have
duly been registered. The Government servants concerned should be asked to
produce the original documents showing that the land has actually been allotted
to them. In the first instance they may be paid the development charges
demanded by the Societies. When the actual construction is intended to be
started, they may be allowed up to 25% of the total amount of advance, so as to
enable them to build the house at least up to the plinth level. As soon as
practicable and. in any case but not latter than three months alter the date
the 25% of the advance was drawn, the borrower should produce a certificate
from the Executive Engineer (as may be nominated by the Government for the
purpose) that the house has been built up to the plinth. Then the Government
servant should be asked to mortgage the land and structure built upon it to the
President in Form G.F.R. 25 which should be registered within 4 months: Further
installments will be allowed only after the execution of the mortgage deed.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.8pt;">5.82</span></b><span style="color: black; letter-spacing: -0.8pt;"> </span>If the land is mortgaged and the deed
registered it is permissible to advance up to 70% of the total amount of house
building advance.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0.7pt; text-indent: 26.3pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.5pt;">5.83</span></b><span style="color: black; letter-spacing: -0.5pt;"> </span>Advance
may also be given where considered necessary to Government servants who are
members of the Cooperative Housing Societies and the Government servants who
purchase land in Islamabad from the Capital Development Authority, for the
purchase of land or for leasing land on which to construct a house, if the
other conditions, laid down in regard to the grant of house building advance
are satisfied and the total amount of the advance for the purchase of leasing
of the land and the construction of the house does not exceed 36 months"
pay of the official concerned: As prescribed under the rules the drawl of
advance is permissible by instalments and each such instalment should not
exceed the amount which is actually required for expenditure within three
months. Each instalment is usually limited to 25% of the total house building
advance. However, the first instalment of the advance on account of cost of
land in Islamabad
purchased from the Capital Development Authority may be raised from 25% to 40%
of the total amount of the advance admissible to the Government servant and
allowed subject to fulfilment of other conditions laid down in the rules. The
balance of the advance on account of construction of house may be drawn in two
equal instalments after the necessary formalities required under the rules have
been completed.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.85pt;">5.84 </span></b>The recoveries in respect of the House Building Advance
which have been drawn only to the extent of the amounts payable to the CDA towards the cost of land (including the balance
payable to the CDA on that
account) may be made in 40 monthly instalments. The rate of recovery should not
be increased until the government servants concerned have actually drawn
further instalments required for the construction of the houses. After drawl of
the instalments for the purpose of construction the rate of recovery should be
so regulated that the entire advance together with the interest thereon is
recovered within 10/20 years calculated from the date of which recovery of the
advance commenced. This period of 10 years will be suitably reduced in the case
of those who have attained the age of 45 years on or before the date on which
recoveries start in accordance with the existing orders, to enable the recovery
of the total advance plus interest, being affected before the date of
retirement.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.3pt;">5.85</span></b><span style="color: black; letter-spacing: -0.3pt;"> </span>The
above relaxation will not be allowed to Government servants who obtain House
Building Advance for constructing houses at stations other than Islamabad.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.85pt;">5.86</span></b><span style="color: black; letter-spacing: -0.85pt;"> </span>A
Government servant may draw an advance for house building advance everywhere in
Pakistan
(partly or whole of it) from the amount standing at his credit in his G.P. Fund
account on the following conditions:-—</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.75pt;">(i)</span></b><span style="color: black; letter-spacing: -0.75pt;"> </span>The advance should not exceed 36
months pay of the subscriber or 80 per cent of the amount at the credit of the
subscriber In the Fund, whichever is lesser.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.8pt;">(ii)</span></b><span style="color: black; letter-spacing: -0.8pt;"> </span>The land and house should be mortgaged
to the President within three months after the advance is drawn and registered
within 4 months of its execution.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.9pt;">(iii)</span></b><span style="color: black; letter-spacing: -0.9pt;"> </span>Recovery will be made@ 7% of the
subscriber's pay commencing from the fourth issue of pay after the first
instalment is drawn. Where advance has partly been drawn from Government and
partly from the G.P.F. the recovery for the G.P.F. portion will commence
immediately after the loan from the Government with interest accrued thereon
has been fully repaid.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.7pt;">(iv)</span></b><span style="color: black; letter-spacing: -0.7pt;"> </span>If a subscriber is due to attain the
age of compulsory retirement within 10 years of the date on which an advance is
to be granted, he may be sanctioned as advance from his GPF for the construction
of a house anywhere in Pakistan on land owned by him or by his wife and
children or by any one of them. No recovery will be made from the subscriber on
account of this advance and this will be treated as a part of the final payment
of the amount standing at his credit. The land and house built thereon will not
be required to be mortgaged to the President. The first instalment will be paid
only after the subscriber has executed an agreement in the prescribed form. In
case the land or house so built is sold or otherwise alienated by its owner to
any other person, while he is still in service, he should be required to repay
forthwith into the Fund the entire amount of advance together with the interest
accrued thereon in lumpsum.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">5.87</b><span style="color: black;"> </span>The house building advance may be granted to
temporary government servants also, on the following conditions; —</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black;">(i)</span></b><span style="color: black;"> </span>The temporary Government servant has
completed at least 10 years continuous service. BPS 1 & 2 temporary employees
are eligible irrespective of the length of temporary service<span style="color: black; letter-spacing: -0.1pt;">.</span></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black;">(ii)</span></b><span style="color: black;"> </span>Head of the department certifies that
the services of the Government servant concerned are not likely to be
terminated within the period prescribed for the repayment of advance;</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black;">(iii</span></b>) Security of two
permanent Government servants (who are not likely to retire before the house is
built and mortgaged) is furnished which will be released when the house has
been built and mortgaged to the Government<span style="color: black;">;</span></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.2pt;">(iv)</span></b><span style="color: black; letter-spacing: -0.2pt;"> </span>Where
the land has already been acquired, it should be mortgaged together with the
house to be built thereon before the advance is sanctioned;</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.1pt;">(v)</span></b><span style="color: black; letter-spacing: -0.1pt;"> </span>In
case the advance is required for the purchase of land, the first instalment
should be limited to 25%of the total advance or the actual cost of land,
whichever is less;</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.05pt;">(vi) </span></b><span style="color: black; letter-spacing: -0.05pt;"> </span>the
Government servant concerned should produce a certificate from the appropriate
house building society, improvement trust or CDA
etc., that the land has been allotted to him. This should also indicate the
price and the amount of instalment immediately payable after allotment.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">5.88</b><span style="color: black; letter-spacing: -0.2pt;"> </span>If, however, a temporary
Government servant wishes to draw the entire house building advance from his
G.P.F. it can be sanctioned to him subject to the following conditions:—</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.15pt;">1</span></b>. the temporary government servant
concerned has completed at least 5 years continuous service;</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.1pt;">2.</span></b><span style="color: black; letter-spacing: -0.1pt;"> </span>a
certificate is produced from the Head of Department to the effect that his
services are not likely to be terminated within the period prescribed for the
repayment of the advance; and<span style="color: black; letter-spacing: -0.3pt;"></span></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 0.75in;">
<b><span style="color: black;">3.</span></b><span style="color: black;"> </span>Surety from the
permanent Government servants is furnished</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.6pt;">5.89</span></b><span style="color: black; letter-spacing: -0.6pt;"> </span>The
revision of House Building Advance is admissible if the following conditions
are fulfilled:—</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.3pt;">(i</span></b>) the increase in pay otherwise than by accrual of time
scale . increments is not less than 20%;</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.75pt;">(ii)</span></b><span style="color: black; letter-spacing: -0.75pt;"> </span>the net amount payable
against the revised sanction be arrived at after the adjustment of any amount
drawn against the original sanction, whether that amount, or any part thereof,
has been repaid or not;</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.6pt;">(iii)</span></b><span style="color: black; letter-spacing: -0.6pt;"> </span>the
instalments of recovery will be refixed so as to recover the total amount minus
the amount already repaid within the maximum period originally prescribed;</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0.35in;">
<br /></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black;">(iv</span>)</b> the revision will be admissible only if the event
entitling the Government servant for the revision of the advance takes place
within a period of 12 months prescribed for the completion of house from the
date of the drawl of the first instalment of advance for construction, as
distinct from the instalment for development charges;</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.05pt;">(v) </span></b>the revision will not be allowed, if
the house has been completed and occupied by anyone; and</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black;">(vi) </span></b>if the mortgage deed already executed and registered for
the advance originally sanctioned, the mortgagor may be required to execute a
new separate deed in Form GFR 34
The new deed should also be registered under the Registration Act.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.8pt;">5.90 </span>Advance for purchase of conveyance (Rules 254 & 255).—</b>The
Government servants may be granted advances for purchase of conveyances
(including animals) if the competent authority is satisfied that the
maintenance of a conveyance will be in the interest of public service. The
advance may be sanctioned by the Ministries/Head of Departments.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0.7pt; text-indent: 26.3pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.9pt;">5.91 </span>Advance for purchase of motor car (Rule 256).—</b>A
Government servant drawing pay of <a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftn1" name="_ftnref1" style="mso-footnote-id: ftn1;" title=""><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">[1]</span></a>Rs. 27IO/- p.m. or
above may be granted advance for the purchase of motor car. A Minister of the
Government of Pakistan may also be allowed the advance; but he will have to
refund the entire amount in lumpsum together with the interest if he demits
office before the recovery is completed. The total amount advanced should not
exceed <a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftn2" name="_ftnref2" style="mso-footnote-id: ftn2;" title=""><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">[2]</span></a>@ Rs. 3 5,000 or
eighteen months1 pay of the Government servant or the anticipated price of car
whichever is less. If the actual price paid is less than the advance drawn by a
Government servant, he should forthwith refund the balance to the Government:
In case of those Government servants who draw the advance in England the
'actual price' may include the amount of freight actually paid on the car up to
a Pakistani port, the cost of its insurance during the voyage and the Customs
duty paid in Pakistan.<span style="color: black; letter-spacing: -0.8pt;"> </span></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 3.1pt; text-indent: 32.9pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.9pt;">5.92</span></b><span style="color: black; letter-spacing: -0.9pt;"> </span>When
the advance has been approved for a Government servant, who is on leave or
about to proceed on leave he should not be allowed to draw the advance earlier
than a week before the expiry of leave, but if he is on leave outside Pakistan.
Burma, India, Ceylon
and Nepal or is about to
proceed on such leave, he may be allowed to draw it from the Embassy of Pakistan
in U.K. six weeks before his
departure for Pakistan.
The advance is, however, not admissible to a Government servant who goes on
deputation out of Pakistan
and desires a motor cat for use during the deputation.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 3.1pt; text-indent: 32.65pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.8pt;">5.93</span></b><span style="color: black; letter-spacing: -0.8pt;"> </span>The
recovery of the advance will start from the first issue of pay after the drawl
of the advance, will be in whole rupees and completed in 60 (sixty) equal
instalments. It may be recovered in smaller number of instalments if the
Government servant concerned so desires. The interest will be recovered in one
or more instalments, the amount of instalment not being higher than that of the
principal. The recover)' of interest should commence from the month following
the month in which the recovery of the principal is completed</div>
<div class="MsoNormal">
<span style="font-size: 10pt;">[Finance Division O.M No F8 (2)-R
8/77 dt. 20.6-1979]</span></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0in 6pt 0.7pt; text-indent: 32.9pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.55pt;">5.94 </span></b>If the recovery of the advance has not been completed
and a Government servant wants to sell the car purchased with the aid of
advance, he should obtain the permission of the competent authority. The car so
purchased may be transferred to another Government servant, with the prior
approval of the competent authority, if the maintenance of a car by the former
is in interest of public service and he records a declaration to the effect
that he is aware that the car being transferred to him is subject to the
mortgage bond and that he is bound by its terms and conditions. In all cases
where a car is proposed to be sold before the complete recovery of the advance
together with the interest, the sale proceeds must be utilised towards the
repayment thereof. If the car is sold in order to purchase another car, a
competent authority may allow the sale proceeds to be applied for the purchase
of another car on the conditions that:—</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0in 6pt 62.9pt; text-indent: -8.9pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.55pt;">(i)</span></b><span style="color: black; letter-spacing: -0.55pt;"> The amount outstanding should not be permitted
to exceed the </span><span style="color: black; letter-spacing: -0.7pt;">cost of new
car;</span></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0in 6pt 63.1pt; text-indent: -9.1pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.75pt;">(ii)</span></b><span style="color: black; letter-spacing: -0.75pt;"> The amount outstanding will be continued to
be repaid at the rate already fixed; and</span></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0in 6pt 0.5in; text-indent: 0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.65pt;">(iii)</span></b><span style="color: black; letter-spacing: -0.65pt;"> The new car should be mortgaged and insured
as usual.</span></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0in 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.35pt;">5.95</span></b><span style="color: black; letter-spacing: -0.35pt;"> </span>When
a Government servant has drawn the advance he is expected to complete the
negotiations for purchase of car and pay finally within one month of the date
of drawl of advance. If this is not done, the entire amount together with the
interest should be refunded to the Government immediately except in such cases where
competent authority has granted him an extension.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0in 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.85pt;">5.96</span></b><span style="color: black; letter-spacing: -0.85pt;"> </span>At
the time of drawl of advance the Government servant should execute an agreement
in Form G.F.R. 16. The controlling officer should scrutinize the agreement and
record a certificate on the bill that the agreement is in order. When the
purchase has been finalised the Government servant should execute a mortgage
deed in Form G.F.R. 17 hypothecating the car to the President as security for
the advance. The cost price of the car should be entered in the schedule of
specification attached to the mortgage deed. The mortgage bond should be kept
in the safe custody of the sanctioning authority until the recovery of the
advance is completed and then it may be cancelled and returned to the
Government servant concerned after the Accountant General has given a clearance
certificate.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.85pt;">5.97</span></b><span style="color: black; letter-spacing: -0.85pt;"> </span>The
car must be insured against full loss by fire, theft or accident. It should be
a comprehensive insurance policy and not a 'Third Party Insurance' etc. In case
of purchase of second hand cars third party insurance is permissible, provided
the Government servant furnishes the following undertaking:—</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.85pt;">(i)</span></b><span style="color: black; letter-spacing: -0.85pt;"> </span>He will not seek any abatement, relief
or waiver of the outstanding amount of advance in case of damage to or loss of
vehicle; and</div>
</div>
<div style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
</span></div>
<div class="Section3" style="text-align: justify;">
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.8pt;"> (ii)</span></b><span style="color: black; letter-spacing: -0.8pt;"> </span>In the event of the Government
servant's demise the balance will be recovered from the gratuity/pension or
other dues payable to the heirs.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0.25pt; text-indent: 35.75pt;">
<span style="color: black; letter-spacing: -0.45pt;">The insurance
should be affected within one month of the date of </span><span style="color: black; letter-spacing: -0.7pt;">purchase. </span></div>
<div class="MsoNormal" style="margin-right: 0pt;">
<span style="font-size: 10pt;">[Finance
Division O.M No F. 8(1) Reg. 8/76, dated 19-11-1976.]</span></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.9pt;">5.98</span></b><span style="color: black; letter-spacing: -0.9pt;"> </span>As
soon as the purchase is finalised, mortgage deed executed and insurance affected
the following documents should be submitted to the Accountant General:</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 37.9pt; text-indent: 16.1pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.8pt;">(i)</span></b><span style="color: black; letter-spacing: -0.8pt;"> Vendor's
receipt:</span></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 34.8pt; text-indent: 19.2pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.9pt;">(ii)</span></b><span style="color: black; letter-spacing: -0.9pt;"> Mortgage
Bond:</span></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 31.9pt; text-indent: 22.1pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.8pt;">(iii)</span></b><span style="color: black; letter-spacing: -0.8pt;"> Insurance
Policy; and</span></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 32.65pt; text-indent: 21.35pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.7pt;">(iv)</span></b><span style="color: black; letter-spacing: -0.7pt;"> A letter in
Form G.F.R. 18.</span></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 0.5in;">
The
Accountant General will scrutinize the above documents and with the exception
of the last item return them to the sanctioning authority for further necessary
action. The letter in Form G.F.R. 18 will be sent by him to the Insurance
Company, so as to notify to them the fact that the President is interested in
the insurance policy secured<span style="color: black; letter-spacing: -0.75pt;">.</span></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0.25pt; text-indent: 26.75pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.95pt;">5.99 </span></b>The Government servants who are in foreign service may
also be paid the advance for purchase of motor car by the foreign employers out
of their own funds, but sanction thereof will be issued by the Government. If,
however, the financial position of the foreign employer does not permit it,
then the advance may be paid by the Government.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0.25pt; text-indent: 26.75pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.8pt;">5.100</span></b><span style="color: black; letter-spacing: -0.8pt;"> </span>A
second advance for the purchase of motor car is not admissible even if the
previous advance together with the interest accrued thereon has been fully
repaid.</div>
<div class="MsoNormal" style="margin-right: 0pt;">
<span style="font-size: 10pt;">[Ministry
of Finance O.M No 8 (3) R7/83-649 dated 19th July.1983.]</span></div>
<div class="MsoNormal" style="margin-right: 0pt;">
<b style="mso-bidi-font-weight: normal;">ADVANCE FOR DIE PURCHASE OF MOTOR CYCLE (RULE 262):</b></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.95pt;">5.101</span></b><span style="color: black; letter-spacing: -0.95pt;"> </span>An advance for the purchase of motor
cycle may be granted to a Government servant drawing pay @ Rs. 1,036/- and
above but not more than Rs. 2,709/- per month. The advance should not exceed
eighteen months pay of the Government servant or Rs. 12,000/- or the
anticipated price of the motor cycle, whichever is less. Other conditions will
be the same as in the case of motor car<span style="color: black; letter-spacing: -0.15pt;">.</span></div>
<div class="MsoNormal" style="margin-right: 0pt;">
<span style="font-size: 10pt;">[Ministry of Finance O.M No F-8(2)-.Reg. (7)/87-1145
dated 16th September, 1987]</span></div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;">ADVANCE FOR THE
PURCHASE OF BICYCLE (RULE 263):</b></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">5.102</b><span style="color: black;"> </span>Advance for purchase of bicycle may be granted to
Government servants, who are temporary or permanent and are in receipt of pay
not exceeding Rs. 1,035/~ per month subject to the following conditions:—</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 45.6pt; text-indent: 8.4pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.45pt;">(i) </span></b><span style="color: black; letter-spacing: -0.45pt;"> </span>The amount of advance should not exceed
Rs.800/-</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black;">(ii) </span></b><span style="color: black;"> </span>Recovery to be made in 48 instalments
from permanent government servants and in 30 instalments from those who are not
permanent;</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.15pt;">(iii) </span></b>Temporary Government servants
should produce a surety from a permanent Government servant. In case of
temporary BPS I to 3 Government servants advance is admissible to those only
who have at least 3 years service at their credit;</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black;">(iv) </span></b>The sanctioning authority should satisfy itself that the
Government servant will continue in service till the completion of the recovery
of advance. If the Government servant quits the service earlier, the advance
should be recovered in lumpsum;</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black;">(v) </span></b><span style="color: black;"> </span>The sanctioning authority should also
satisfy itself that the advance has actually been utilised towards purchase of
a cycle; and</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0pt 6pt 0in; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.05pt;">(vi)</span></b><span style="color: black; letter-spacing: -0.05pt;"> </span> a
second advance cannot be drawn before expiry of three years from the drawl of
previous advance.</div>
</div>
<div style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
</span></div>
<div class="Section4" style="text-align: justify;">
<div class="MsoNormal" style="margin-right: 0pt;">
<span style="font-size: 10pt;">[Ministry of Finance O.M No F 8(1) Reg (7)/ 87 dated 14th April, 1987 read with
Ministry of Finance O.M. No F 8(2) Reg (7)/87 dated 16th September, 1987.]</span></div>
</div>
<div style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;"></span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">
</span></div>
<div class="MsoNormal" style="margin: 0in 0in 0.0001pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">5.103</b> <b style="mso-bidi-font-weight: normal;">Interest-free Loans-</b>No interest should be charged on the house
building and conveyance advances drawn by a Government servants before 1st
July, 1983 whose deposits in the Provident Fund account carry no interest
subject to the following conditions:—</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black;">(i) </span></b>The Government servant
has not received interest on his Provident Fund accumulations prior to the
drawl of the advance from the Government;</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.75pt;">(ii)</span></b><span style="color: black; letter-spacing: -0.75pt;"> </span>the
interest to be remitted under these orders shall not exceed the amount of
interest foregone by the Government servant concerned on his Provident Fund
account up to the date on which the interest on Government loans would become
due for payment;</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.75pt;">(iii)</span></b><span style="color: black; letter-spacing: -0.75pt;"> </span>If
at any time in future the Government servant who has availed himself of this
concession chooses to take interest on his G.P. Fund deposits, he will be
required to pay in full to the Government the amount of interest accrued on
the advances drawn by him from the Government.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<span style="color: black; letter-spacing: -0.55pt;">The above decision will also
applicable in the case of Government </span><span style="color: black; letter-spacing: -0.45pt;">servants who have already drawn advance from the
Government but the </span><span style="color: black; letter-spacing: -0.7pt;">recovery
of interest charges accrued thereon has not been made from them.</span></div>
<div class="MsoNormal" style="margin: 0in 0in 0.0001pt; text-align: justify; text-indent: 27pt;">
<span style="font-size: 10pt;">[Finance Division O.M No F 6(1)-8/74 dated
18th October I975]</span></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.75pt;">5.104 </span>Advances on transfer (Rule 265).—(a)</b> A Government
servant under orders of transfer may be allowed advance of pay not exceeding
one month's substantive pay. He may also, be paid advance of traveling
allowance as admissible under the rules. Such advances may be sanctioned by a
Head of Office or any other authority empowered in this behalf. Such an
authority may sanction advance for itself also. The Government servant on
leave, if transferred, can be paid the advance The advance of pay can also be
drawn at the new station, if it is not drawn at the old station. There is no objection
to a Government servant drawing a second advance of Travelling Allowance if any
member of his family did not accompany him at the time of transfer but joins
him afterwards within 6 months.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.6pt;">(b)</span></b><span style="color: black; letter-spacing: -0.6pt;"> </span>These
advances should be recorded in the Last Pay Certificate. The advance of pay is
recoverable in 3 equal instalments and recovery will commence from the month in
which pay or leave salary is drawn for the full month on joining the new
appointment. The advance of Traveling Allowance is adjusted through the travelling
allowance bill. The advance of Travelling Allowance may be adjusted partly, if
a member of the family is to join afterwards and then another Travelling
Allowance bill may be submitted.<span style="color: black; letter-spacing: -0.7pt;"></span></div>
<div class="MsoNormal" style="background: white; margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.3pt;">5.105 </span>Advances for journeys on tour (Rule 269).—</b>Advance of
Travelling Allowance on tour may be granted to B-l to B-15 Government servants
by a competent authority. The amount of advance should be sufficient to cover
their personal travelling expenses for a month. The B-l6 and above Government
servants may also be granted advance if they proceed on long and expensive
tours and the cost of travelling is so heavy as to be a serious tax on their
private resources. The amount should be sufficient to cover travelling Expenses
for a month.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.3pt;">5.106</span></b><span style="color: black; letter-spacing: -0.3pt;"> </span>The
authority competent to grant advance may sanction advance for itself also.</div>
<div class="MsoNormal" style="background: white; margin: 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.85pt;">5.107 </span></b>The advance should b£ adjusted through Travelling
Allowance bill immediately on return to headquarters or on 30th June, whichever
is earlier. Second advance cannot be allowed until the previous advance has
been adjusted. If a Government servant has been paid an advance for a
particular journey the Travelling Allowance bill for that journey will not be
admitted in audit unless the advance drawn for the purpose is properly
adjusted.</div>
<div style="text-align: justify;">
<div style="text-align: justify;">
<br clear="all" /></div>
<hr size="1" style="margin-left: 0px; margin-right: 0px;" width="33%" />
<div id="ftn1" style="text-align: justify;">
<div class="MsoNormal" style="margin-right: 0in;">
<a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftnref1" name="_ftn1" style="mso-footnote-id: ftn1;" title=""><span style="font-size: 10pt;"><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[1]</span></span></a><span style="font-size: 10pt;">[Ministry of Finance O.M.No F 8(2)-Reg.(7)/87-1145
dated 16<sup>th</sup> September. 1981] </span></div>
<div class="MsoFootnoteText">
<br /></div>
</div>
<div id="ftn2" style="text-align: justify;">
<div class="MsoNormal" style="margin-right: 0in;">
<a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftnref2" name="_ftn2" style="mso-footnote-id: ftn2;" title=""><span style="font-size: 10pt;"><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[2]</span></span></a><span style="font-size: 10pt;"> Finance Division O.M. No F 4(5) Pt.111[82-83] 1614
dated 22-8-1982
& O.M.No F.8(7) /83 dated 19th
June, 1984.</span></div>
<div class="MsoFootnoteText">
<br /></div>
</div>
</div>
</div>Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-8854598589278537351.post-7922197925656874872012-02-21T22:01:00.000+05:002012-02-22T22:15:02.876+05:00FEDERAL AND PROVINCIAL ACCOUNTS<div dir="ltr" style="text-align: left;" trbidi="on">
<div style="text-align: justify;">
<br /></div>
<div style="margin: 6pt 0pt 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">FEDERAL AND
PROVINCIAL ACCOUNTING SYSTEMS:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0pt 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">4.1</b> The Federal Government and the
Provincial Governments have separate Public Accounts of their own into which
moneys received on account of the revenue of the Federal Government or of the
Provinces, are paid or credited and from which all disbursements of or on
behalf of the Federal Government or of the Provinces are met. The procedure to
be followed for the payments into, and the withdrawal, transfer, disbursement
of money from the Public Account and for the custody of money standing in that
account is regulated by the rules contained in the General Financial Rules,
Treasury Rules and Audit Code and Accounts Code, etc.</span></div>
<div style="margin: 6pt 0pt 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 4.2</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The Federal Government and each
Provincial Government have made separate agreements with the State Bank of Pakistan
by virtue of which the general banking business by these Governments is carried
on and transacted by the State Bank. The Federal Government operates on every
office and branch of the State Bank of Pakistan
and on every branch of the National Bank of Pakistan
acting as agent of the State Bank of Pakistan. The operations of the
Provinces are, however, confined to the offices and branches of the two banks
which fall within the area of the respective Provinces. Where there is no
branch of the Bank, the cash business is conducted by the Treasury.</span></div>
<div style="margin: 6pt 0pt 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">4.3</b> Each branch of the Bank keeps two
separate accounts of the transactions undertaken by it on behalf of the
Government one for the transactions of the Federal Government and the other for
the transactions of the Provincial Government within whose area it is situated.
Separate statements of transactions in the Federal and Provincial Governments
Accounts together with all the supporting vouchers, etc. are transmitted by each
office and branch of the bank daily to the Treasury Officer or to the
Accountant General, as the case may be. At the close of each month the balances
of the two accounts are transferred to the Central Accounts section of the
State Bank of Pakistan, Karachi. The Central
Accounts Section of the State Bank of Pakistan, Karachi, acts as a general
clearing house for; he adjustment of transactions between the different
Governments.</span></div>
<div style="margin: 6pt 0pt 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">4.4</b> At the beginning of each month,
each Accountant General receives from the Treasuries under his jurisdiction
monthly accounts supported by schedules, vouchers, etc. in respect of the
transactions which took place in the Treasury during the previous month. From
the accounts furnished by the Treasury and other Civil Departmental officers
accounts are compiled by Civil Accounts Offices showing the monthly receipts
and the payments pertaining to each Department for the whole accounts circle
classified under the Functions cum- Objects. Separate accounts are maintained
for each Department, each group of small Departments or each major function.
The transactions relating to Debt and Remittances appearing in the Treasury
cash accounts are collected for the whole circle of accounts under each Code
head from month to month. The final stage of compilation is the preparation of
the accounts by major functions totals showing the receipts and disbursements
under relevant code during and to the end of the month. From these consolidated
accounts are compiled the monthly and the annual accounts of the Federal and
Provincial Governments.</span><br />
<a name='more'></a></div>
<div style="margin: 6pt 0pt 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">4.5</b> The transactions in Government
accounts represent the actual cash receipts and disbursements during the
financial years as distinguished from amounts due to or by Government during
the same period. The book adjustment may also be authorized by any general or
special orders issued by the Government.</span></div>
<div style="margin: 6pt 0pt 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">4.6</b> The accounts are maintained in Pakistan
currency. The transactions occurring in the U. K. are, however, in terms of Sterling in certain cases.
Accounts in the Pakistan Foreign Missions are maintained in two currencies the
local currency as well as Pakistan
currency. All accounts are, however, rendered in terms of the Pakistan
Currency. </span></div>
<div style="margin: 6pt 0pt 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 4.7</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The following are the four
divisions of the Government Accounts: </span></div>
<div style="margin: 6pt 0pt 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
<b style="mso-bidi-font-weight: normal;">1.</b>
Revenue.</span></div>
<div style="margin: 6pt 0pt 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
<b style="mso-bidi-font-weight: normal;">2.</b> Capital</span></div>
<div style="margin: 6pt 0pt 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
<b style="mso-bidi-font-weight: normal;"> 3.</b> Debt.</span></div>
<div style="margin: 6pt 0pt 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;"> 4.</b>
Remittance.</span></div>
<div style="margin: 6pt 0pt 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
<b style="mso-bidi-font-weight: normal;">4.8</b> The Revenue deals with the
proceeds of taxation and other receipts classed as revenue and the expenditure
therefrom. The Capital deals with expenditure met usually from borrowed funds,
the expenditure being incurred with the object of either increasing concrete
assets of material character or of reducing recurring liabilities. It also
includes final receipts of a capital nature intended to be applied as a set off
to the capital expenditure. The debt comprises receipts and payments, in
respect of which Government becomes liable to repay the money received or has a
claim to recover the amounts paid together with the repayments of the former
and the recoveries of the latter. The Remittance embraces merely the adjusting
heads under which the remittances between treasuries and items in transit
between the different accounts officers appear. The initial debits or credits under
the remittance heads are cleared eventually by corresponding receipts or
payments either within the same circle of account or in another accounts
circle. </span></div>
<div style="margin: 6pt 0pt 6pt 0in; text-align: justify;">
<b><span style="font-size: 12pt;">CHART OF CLASSIFICATION OF THE FEDERAL AND PROVINCIAL GOVERNMENTS RECEIPTS &
DISBURSEMENTS:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div style="margin: 6pt 0pt 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">4.9</b> The Auditor-General of Pakistan
has issued a new chart of classification with the approval of the President,
under Article 170 of the Constitution of the Islamic Republic of Pakistan, 1973
in superession of the existing "List of Major & Minor Heads of
Accounts". The need for issuing the new chart was that since Independence, Governments
have undertaken much wider responsibilities effecting the economic growth of
the country and the welfare of the people. With these added responsibilities,
the need to improve the knowledge about the economic and social effects of
their actions for taking well-informed and well conceived policy has increased.Hence
the chart of classification, which in addition to classifying receipts and
expenditure on a functional basis for purposes of accountability, reflects a
plan of grouping transactions according to their economic character in a
readily comprehensible form. This plan facilitates the determination of
aggregates of national income and expenditure apart from bringing out the
inter-relationship between major sections of the economy. The chart also seeks
to provide a scientific information base for national policy decisions with a
view to facilitating judicious allocation of available resources amongst
competing demands and their economic use. The new classification is readily
adaptable to data processing methods and will facilitate processing of accounts
on the Computer.</span></div>
<div style="margin: 6pt 0pt 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">4.10</b>
The Chart is divided into two parts namely the Consolidated Fund and the Public
Account. All revenues received by a Government, all moneys received by it in
repayment of any loans and the Public Debt raised by it are credited to the
Consolidated Fund. The expenditure on revenue or capital account or on
servicing the Public Debt is debited to it. The Public account comprises all
other moneys received by or on behalf of the Government or those deposited with
the courts of law and the remittances, suspense accounts etc.</span></div>
<div style="margin: 6pt 0pt 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
<b style="mso-bidi-font-weight: normal;">4.11</b> In Part I, i. e., Consolidated
Fund, the receipts are to be classified by assigning a Major Head, a Minor Head
and a Detailed Receipts Head. The expenditure is classified in two parts,
'namely, 'Functional Classification' and 'Object Classification'. The functions
are divided into Major, Minor and Detailed Functions and an item of expenditure
will be assigned a Major, a Minor and a Detailed Function. The objects are
divided into Major, Minor and Detailed Function. The objects are divided into
Major, Minor and Detailed Objects and an item of expenditure, in addition to functions,
will bear a Major, a Minor and a Detailed Object. Thus the expenditure is to be
so classified that it will at once show both the government functional
responsibility for which it is set apart and the object or purpose which it tends
to serve. In part II, i. e. Public Account the transactions are divided into
Major, Minor and Detailed Heads of Accounts.</span></div>
<div style="margin: 6pt 0pt 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">4.12</b> The Function-cum-Object
Classification has been introduced by the Federal Government with effect from the 1st July, 1979 and by
the Provincial Government from the
1st July, 1980.</span></div>
<div style="margin: 6pt 0pt 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
<b style="mso-bidi-font-weight: normal;">4.13</b> The proper classification of
accounts under the appropriate heads is very important. As a general
rule classification of transactions should have closer reference to
Department in which the revenue or expenditure occurs, then to the object of
the revenue expenditure or grant on which it is sanctioned, e. g., expenditure
in the Public Works Department on buildings which are under the administrative
control but are in the use of other Department, is debitable to the Public
Works Accounts rather than the Department benefited by the expenditure.</span></div>
<div style="margin: 6pt 0pt 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">4.14</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> As for the classification of pay and
allowances, the whole pay and allowances of a Government Servant holding a post
should be taken against theDepartment and the post in which he is actually
serving.When a Government servant whose main duties and post fall under one
head of charge is entrusted with additional duties coming under another head, no
portion of pay and allowances should be debited to the latter head, unless
there are specific orders of the Government to the contrary. The transit pay
and allowances of a Government servant should, in the absence of pay special
orders to the contrary, debited to the office to which he is proceeding. The
traveling advance of a Government servant is charged to the same head of
account as his pay. In the following cases, however, the traveling allowance
may be debited to a different head: -</span></div>
<div style="margin: 6pt 0pt 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i) </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">In case a Government servant is required
to travel on duty connected with outside body or fund;</span></div>
<div style="margin: 6pt 0pt 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii) </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">When Government consider it necessary to
show separately the cost of special services; and</span></div>
<div style="margin: 6pt 0pt 6pt 0in; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> In
cases covered by general or special orders of the Government authorizing
deviation from the general rule.</span></div>
<div style="margin: 6pt 0pt 6pt 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">4.15</b> The advance of pay and Travelling
Allowance on transfer paid to a Government servant is debited under the Major
Head "4000 Advances not bearing interest".The advance for house
building and for purpose of conveyances is charged to Major Objects "800---Loans
and Repayments bearing interest". The accounts of G.P. Fund are kept under
the head "1000---Unfunded Debt".</span></div>
<div class="MsoNormal" style="margin-right: 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">4.16</b> For the purposes of
inter-departmental payments, the Departments of a Government are divided into
Service Departments and Commercial Departments according to the following principles:—</div>
<div class="MsoNormal" style="margin-right: 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(a) Service Departments: — </b>These
are constituted for discharge of those functions which—</div>
<div class="MsoNormal" style="margin-right: 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;">(i)</b> either are inseparable from and form part of
the idea of Government, or</div>
<div class="MsoNormal" style="margin-right: 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;">(ii)</b> are necessary to and
form part of the general conduct of the business of the Government.</div>
<div class="MsoNormal" style="margin-right: 0pt; text-align: justify;">
Given below
are few illustrations of the Service Departments:—</div>
<div class="MsoNormal" style="margin-right: 0pt; text-align: justify; text-indent: 0.5in;">
Departments of Administration of Justice, Jails, Police, Education,
Medical, Public Health, Forest and Defence etc</div>
<div class="MsoNormal" style="margin-right: 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(b) Commercial departments or
undertakings.—</b>These are maintained mainly for the purpose of rendering
services or providing supplies on payment for the services rendered or for the
articles supplied. These departments perform functions which are not
necessarily Government functions. They are required to work to a financial
result determined through accounts maintained on commercial basis. The examples
of the Commercial Departments can be Railways, Posts, Telegraph and Telephone
Department.</div>
<div class="MsoNormal" style="margin-right: 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">4.17</b> A Service Department
should not make charge against another Department for services or supplies
which fall within the class of duties for which the former Department is
constituted. On the other hand, the Commercial Departments ordinarily charge and
be charged for any supplies and services to or by other Departments of
Government.</div>
<div class="MsoNormal" style="margin: 6pt 0pt 6pt 0in; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">4.18</b> The payments of amounts due by one
Department of Government to another are ordinarily made by book transfer except
where such transfers do not suit the methods of accounts or of business adopted
by the receiving departments.</div>
</div>Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-8854598589278537351.post-62371623736587111202012-02-21T22:00:00.000+05:002012-02-21T22:00:17.548+05:00AUDIT<div dir="ltr" style="text-align: left;" trbidi="on">
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<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;">FUNCTIONS
AND POWERS OF THE AUDITOR GENERAL
OF PAKISTAN:</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;">3.1</b> In terms of Article 168 et seq of
the Constitution of the Islamic Republic of Pakistan, there is an
Auditor-General, who is appointed by the President. He performs such functions
and exercises such powers and prepares such reports in relation to the
expenditure and accounts of the Federation and of the Provinces as may be
determined by an Act of the Parliament and, until so determined,, by Order of
President. In pursuance of Articles 168 and 169 of the Constitution, the terms
and conditions of service of the Auditor General and his functions and powers, in
relation to the accounts of the Federal, the Provinces and accounts of the any
authority or body established by the Federation or a Province are laid down in
the Pakistan (Audit and Accounts) Order, 1973 promulgated as the President's
Order No. 21 of 1973 and as further amended from time to time.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;">3.2</b> The functions and powers of the
Auditor General as laid down in Article 9, 10 and 11 of the President Order No.
21, 1973, as amended from time to time, are as under:-</div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;">A-ACCOUNTS</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; tab-stops: .75in; text-align: justify;">
<span style="mso-spacerun: yes;"> </span><b style="mso-bidi-font-weight: normal;">(i)</b>
Auditor General shall be responsible for the keeping of the accounts of the
Federation of each Province, other than the accounts of the Federation relating
to Defence or Railways:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; text-align: justify;">
Provided that the President may, by any general or special order, require the
Auditor General to keep the accounts of the Federation relating to Defence or
Railways or the accounts of any authority or body established by the Federation
or a Province.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>(ii)</b> As respects accounts of the
Federation, the President and as respects accounts of a Province, the Governor
may, after consultation with the Auditor General, make provision by rules for
relieving the Auditor General of responsibility for the keeping of the accounts
of any particular service or department.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; text-align: justify;">
<span style="mso-spacerun: yes;">
</span><span style="mso-spacerun: yes;"> </span><b style="mso-bidi-font-weight: normal;">(iii)</b> The President may, after consultation with the Auditor
General, make provision by rules relieving the Auditor General, of
responsibility for keeping accounts of any particular class or character.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; text-align: justify;">
<span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><b style="mso-bidi-font-weight: normal;">(iv)</b>
The Auditor General shall, from the accounts kept by him and by other persons
responsible for keeping public accounts prepare in each year accounts
(including) in the case of accounts kept by him, appropriation account showing
the annual receipt and disbursement for the purposes of Federation and of each
Province, distinguished under the respective heads thereof, and shall submit
those accounts to the Federal Government, or as the case may be, to the
Government of the Province on such dates as he may, with the concurrence of the
Government concerned, determine.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; text-align: justify;">
<span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><b style="mso-bidi-font-weight: normal;">(v)</b>
The Auditor General shall comply with any general or special orders of the
President or, as the case may be, a Governor as to the head of account under
which any specified transaction or transactions of any specified class is, or is
to be included:</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; text-align: justify;">
Provided that, before issuing any such order as aforesaid, the President or, as
the case may be, the Governor shall consult the Auditor-General.</div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;">B-GENERAL FINANCIAL STATEMENT</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; text-align: justify;">
It shall be the duty of the Auditor General to prepare annually in such form as
he, with the concurrence of the President, may determine and to submit to the
President a General Financial Statement incorporating a summary of the accounts
of the Federation and of all the Provinces for the last preceding year and
particulars of their balances and outstanding liabilities and containing such
other information as to their financial position as the President may direct to
be included in the statement.</div>
<div align="center" class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;">C-AUDIT</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; tab-stops: .5in; text-align: justify;">
<span style="mso-spacerun: yes;"> </span><b style="mso-bidi-font-weight: normal;">I</b>. It
shall be the duty of the Auditor-General: -</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;">(i) </b>to audit all expenditure from the
revenues of the Federation and of the Provinces and to ascertain whether moneys
shown in the accounts as having been disbursed were legally available for and
applicable to the service or purpose to which they have been applied or charged
and whether the expenditure conforms to the authority which governs it;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;">(ii)</b> to audit all transactions of the
Federation and of the Provinces relating to debt, deposits, sinking funds,
advances, suspense accounts and remittance business;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;">(iii)</b> to audit all trading,
manufacturing and profit and loss accounts and balance sheets kept by order of
the President or of the Governor of a Province in any department of the Federal
Government or of a Province; and</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;">(iv)</b> to audit the accounts of any
authority or body established by the Federation or a Province; and in each case
to report to the President or, as the case may be, to the Governor on the
expenditure transactions or accounts so audited by him.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify; text-indent: .5in;">
<b style="mso-bidi-font-weight: normal;">II</b> The Auditor-General may, with
the approval of. and shall, if so required by, the President or the Governor of
any Province, audit and report on</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;">(a)</b> The receipts of any department of
the Federal Government or, as the case may be, of the Province; and</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; text-align: justify; text-indent: .75in;">
<b style="mso-bidi-font-weight: normal;">(b)</b> The accounts of stores and stock
kept in any office or department of the Federal Government or, as the case may
be, of the Province.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; text-align: justify; text-indent: .5in;">
<b style="mso-bidi-font-weight: normal;">III</b> The
President or the Governor of a Province may, after consultation with the
Auditor General make regulations with respect to the conduct of audits under
clause (2).</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="mso-spacerun: yes;"> </span>3.3</b> The Pakistan Audit Department performs
all such duties and functions as have been assigned to or are undertaken by the
Auditor General, but subject to such special or general instructions that may
be issued by him from time to time.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; text-align: justify;">
<span style="mso-spacerun: yes;"> </span><b style="mso-bidi-font-weight: normal;">3.4</b>
In order to enable the Auditor General to discharge his functions properly he
should be supplied free of charge annual budget estimates of the Federation and
Provinces and all other publications issued by them. He should also be
furnished with information or documents or books which may be required by him
for preparation of reports or accounts. The Auditor General has also the
authority to inspect any treasury or office responsible for the keening of
initial and subsidiary accounts.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; text-align: justify;">
<span style="mso-spacerun: yes;"> </span><b style="mso-bidi-font-weight: normal;">3.5</b>
The reports of the Auditor General, relating to the accounts of Federation and
Provinces are submitted to the President and Governors respectively, who cause
them to be laid before the Legislature concerned. The accounts and audit
reports so submitted embrace, besides the Appropriation Accounts, the whole of
the accounts of the Federal Government or of the Provinces including accounts
of receipts and of all transactions relating to Debt and Remittance heads.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;">GENERAL
PRINCIPLES OF AUDIT:</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="mso-spacerun: yes;"> </span><b style="mso-bidi-font-weight: normal;">3.6</b>
The primary function of audit is to verify the accuracy and completeness of
accounts so as to ensure that all revenue and receipts have been brought to
account under proper head and that all expenditure and disbursements have been
authorised, vouched and correctly classified. The Audit is also required to see
that the final account represents a complete and true statement, of the
financial transactions it purports to exhibit. This object can be achieved
through an independent scrutiny. Accordingly the statutory provisions
pertaining to functions of the Auditor General fully recognize his independence
in the sphere of audit.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; text-align: justify;">
<span style="mso-spacerun: yes;"> </span><b style="mso-bidi-font-weight: normal;">3.7</b>
The public audit has a dual role. Firstly on behalf of the Executive Government
to check whether its officers and authorities subordinate to it comply with the
orders issued by it in the discharge of its responsibility to the Legislature.
Secondly, on behalf of the Legislature, to secure that the Executive Government
acts in accordance with the law.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; text-align: justify;">
<span style="mso-spacerun: yes;">
</span><span style="mso-spacerun: yes;"> </span><b style="mso-bidi-font-weight: normal;">3.8</b> It is essential that there should be a clear cut demarcation
between the auditorial and administrative functions. It is the Executive
Government which makes financial rules and orders and its subordinate officials
apply them. The Audit has to see that the rules and orders satisfy the
provisions of the law and are properly applied so as to be free from audit
objections. It is not the function of audit to prescribe as to what the rules
or orders should be. The criticism offered by the Audit should be limited to
financial aspects and based on the accounts. It should not extend to
administrative or other aspects. Nor the audit should offer any suggestions as
to how Government may be better conducted. Although the Executive Government is
itself responsible for enforcing economy in the expenditure of public money yet
the Audit can bring to its notice any instance of wastefulness or infructuous
expenditure. Government also welcomes suggestions to promote economy, based on
information from the accounts. In short the audit of the Auditor General is a
financial and not an administrative audit.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;">AUDIT
OF CLASSIFICATION:</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="mso-spacerun: yes;"> </span>3.9</b> One of the primary duties of
Audit in examining an account is to verify that all financial transactions are
properly recorded in the accounts and are allocated to the proper codes. It
should be ensured that no "Charged" expenditure should be debited to
the "Voted", "charged" and vice-versa. Although the
ultimate authority for determining the function cum-object code under which a
transaction is to be included rests with the President, but Audit, in its
auditorial capacity, has every right to criticise the validity of a
classification, which is inconsistent with the provision in the budget or which
renders the accounts incorrect or misleading representation of the facts.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; text-align: justify;">
<span style="mso-spacerun: yes;"> </span><b style="mso-bidi-font-weight: normal;">3.10</b>
It should also be remembered that the decision whether expenditure should be
met from current revenues or from borrowed money rests with the Executive -cum
Legislature. It is nevertheless, the duty of Audit to point out the occasions
on which the classification of expenditure between revenue and development
expenditure or its distribution between current revenue and loan funds appears
to be contrary to the dictates of sound and prudent financial administration.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;">AUDIT
OF EXPENDITURE</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; text-align: justify;">
<span style="mso-spacerun: yes;"> </span><b style="mso-bidi-font-weight: normal;">3.11</b>
The audit of expenditure on Government account is the responsibility of the
Pakistan Audit Department but it will facilitate the work of the Executive to a
great extent if the essential requirements of Audit are known to it. There can
be a lot of saving in the time and labour and substantial correspondence
avoided, if the sanctions issued by the Executive are in conformity with the basic
requirements of Audit.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; text-align: justify;">
<span style="mso-spacerun: yes;"> </span><b style="mso-bidi-font-weight: normal;">3.12</b>
There should be provision of funds authorised by competent authority fixing the
limits within which expenditure can be incurred. This is the most important
point which the Audit should see. It should be ascertained that the money
expended applied to the purpose or purposes for which the Grants and Appropriation
were intended to provide and that the expenditure so incurred does not exceed
the amount of the Grant or Appropriation. It is no doubt true that the
responsibility for watching the progress of expenditure and keeping it within
the limit of a Grant or Appropriation devolves on the Executive but Audit is
expected to render all legitimate assistance to the Executive in the matter. It
should also see that the suitable and adequate arrangements exist in all
Departments of Government for the control of expenditure.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; text-align: justify;">
<span style="mso-spacerun: yes;"> </span><b style="mso-bidi-font-weight: normal;">3.13</b>
The Audit should also see that the expenditure incurred should conform to the
relevant provision of the Constitution or of the Orders made there under and
should be in accordance with the financial rules and regulations framed by competent
authority. While examining the financial rules or orders the Audit has to
ensure that those are intra vires and are not inconsistent with any provisions
of the Constitution or orders issued thereunder. Further the orders should be
consistent with the essential requirements of audit and accounts as determined
by the Auditor General. Moreover, the orders should not conflict with the
orders or rules issued by a higher authority. The responsibility of Audit in
relation to regularity of expenditure is of a quasi judicial character. It
involves the interpretation of statute, rules and orders with reference to the
case law or previous decisions and precedents, interpretation by Audit should
be based on the plain meaning of the section, rule or order. In such a case the
inconsistency should be referred to the competent authority for resolution or
removal. In no case the interpretation by Audit should ever verge on
legislation.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; text-align: justify;">
<span style="mso-spacerun: yes;"> </span><b style="mso-bidi-font-weight: normal;">3.14</b>
The next important consideration is that there should exist a sanction, either
special or general accorded by competent authority, authorising expenditure. In
this behalf Audit has not only to see that the expenditure is covered by a
sanction but has also to satisfy itself that the authority sanctioning an
expenditure is competent to do so by virtue of the powers vested in it by the
provisions of the Constitution or by the Rules or Orders made thereunder or by
the rules of delegation of financial authority made by a competent authority.
Further it should be seen that the sanction is definite and needs no reference
to the sanctioning authority or a higher authority.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; text-align: justify;">
<span style="mso-spacerun: yes;"> </span><b style="mso-bidi-font-weight: normal;">3.15</b>
Finally comes the audit against propriety. It is an essential function of Audit
to bring to light not only case of clear irregularity, but also every matter
which in its judgement appears to involve improper expenditure or waste of
public money or stores. It is equally important to see that the broad
principles of orthodox finance are borne in mind not only by the disbursing
officers but also by sanctioning authority. The crux of the matter is that no
burden should be imposed on the revenues of the Federation or Provinces except
for the purposes of Pakistan
or some part of Pakistan.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;">AUDIT
REPORT:</b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="mso-spacerun: yes;"> </span>3.16</b> In terms of Article 171 of the
Constitution the report of the Auditor-General relating to the accounts of the
Federal Government or Provinces are submitted by him to the President or the
Governor as the case may be who causes them to be laid before the respective
Legislatures. Two separate reports Audit Report on the Appropriation Accounts
and Audit Report on the Finance Accounts are compiled in this behalf. In the
case of the Federal Government the Audit Report on Appropriation Accounts is
submitted in four separate volumes: </div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; text-align: justify;">
<span style="mso-spacerun: yes;"> </span><b style="mso-bidi-font-weight: normal;">(i)</b> Audit Report on the Appropriation Accounts of the Defence
Services;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; text-align: justify;">
<span style="mso-spacerun: yes;"> </span><b style="mso-bidi-font-weight: normal;">(ii)</b> Audit Report on the Appropriation Accounts of the Posts and
Telegraphs;</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; text-align: justify;">
<span style="mso-spacerun: yes;"> </span><b style="mso-bidi-font-weight: normal;">(iii)</b> Audit Report on the Appropriation Accounts of Railways; and</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; text-align: justify;">
<span style="mso-spacerun: yes;"> </span><b style="mso-bidi-font-weight: normal;">(iv)</b>Audit Report on the Appropriation Accounts Civil, i.e. for the
remaining Departments of the Federal Government.</div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>3.17</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The Audit Report on the
Appropriation Accounts contains the audited accounts in the form of
appropriation accounts of the entire expenditure "Voted" or
"Charged" for each financial year. It also, includes such comments on
the regularity and propriety of expenditure which are deemed necessary as a
result of audit investigation. The report brings to the notice of National
Assembly the result of audit of all trading, manufacturing profit
and loss accounts and balance sheets in respect of Government Commercial
or quasi-commercial undertakings. The results of audit of receipts and accounts
of stores and stock are also incorporated in the report and suitable comments
made, where necessary.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>3.18</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The Audit report on the
Appropriation Accounts is self-contained in respect of all matters with which
it deals. It gives a detached, dispassionate and technical presentation of the
audited accounts and is free from bias or a political opinion. The report, as a
matter of fact, has been designed to serve a dual purpose. To the Government
concerned the report shows the extent to which its subordinate officials and
authorities are complying with its rules and orders and can be amplified or
modified-with advantage. To the Legislature the report reveals the extent to
which the Executive Government have complied with the views expressed by the
Legislature, through the Public Accounts Committee, in matters of importance
and in particular how far moneys placed at the disposal of the Government were
regularly and properly spent. In order to perform adequately the latter
function, the report, in addition to the points arising out of the audit
against provisions of funds brings to the notice of the Legislature the
important financial irregularities such as deficiencies of sanction, failure to
enforce prescribed rules or procedure, offence against universally accepted
standard of official conduct or financial administration or any other class of
irregularity. It also points out cases of losses, writes off or nugatory
expenditure,</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-tab-count: 1;"> </span><b style="mso-bidi-font-weight: normal;">3.19</b> Before an irregularity or
overpayment, etc., is incorporated 'in the Audit Report it is desirable that
the Government concerned should be given an opportunity of making observations
and comments, it deems necessary. The draft paragraph should be shown to the
Ministry/Division concerned before final inclusion in the report so that the
department may get an opportunity to suggest a correction or modification. In
predominantly administrative and technical matters the question of financial
propriety can be raised by the Accountant General only if he is fully satisfied
that the raising of such a point is a legitimate audit function and it is
likely to serve some practical purpose.On such important matters it is better
to hold a discussion between the Accountant General and the Department. The
discussion should be for the purpose of clarifying issue and eliminating points
of controversy The points which remain unsolved are then stated in a definite
form as may be agreed to between the Accountant,, General and the
Ministry/Division concerned. Even if the Ministry/Division does not agree to
the inclusion of a paragraph in a particular form the Accountant General has
every right to incorporate it in the Audit Report as he may deem fit. It is,
however, not advisable to initiate a premature and widel ranging controversy in
the Audit Report.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>3.20</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The object of the Audit Report
on "Finance Accounts" is to present to the Legislature a report on
the financial result disclosed by the different accounts and other data coming
under examination. It includes accounts of the receipts and expenditure of the
Government for each financial year, the Revenue and Capital accounts, the
accounts of the Public Debt, and the accounts of the assets and liabilities of
the Government as deduced from the balance recorded in various books. The Audit
Report on Finance Accounts, as a matter of fact, supplements the Audit Report
on the Appropriation Accounts;</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>3.21</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> The "Finance Accounts"
is an auditor's presentation of the general state of accounts of the Government
to the Legislature giving some elucidation and narrative presentation of new or
salient features. There is nothing in the report by way of financial
appreciation, praise or blame, nor there are any comments on the merits of the
financial administration of the Government. In short, the sole purpose of the
report is to convey a just and impartial picture of the financial position of
the Government.</span></div>
<div style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: -90.25pt; margin-top: 6.0pt; tab-stops: 27.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>3.22</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> Both these reports are laid
before the Legislature which gets them scrutinized through the Public Accounts
Committee. The observations and recommendations of the Public Accounts
Committee are circulated by the Ministry of Finance and the Ministries
concerned are expected to comply with them. A compliance report for the
previous years is submitted to the Public Accounts Committee in its next
meeting.</span></div>
</div>Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-8854598589278537351.post-84808167686465110982012-02-21T21:59:00.000+05:002016-04-03T19:09:50.503+05:00BUDGET<div dir="ltr" style="text-align: left;" trbidi="on">
<div style="text-align: left;">
<br /></div>
<div class="MsoNormal" style="margin-left: 0pt; text-align: left;">
<h2 style="text-align: left;">
<b style="mso-bidi-font-weight: normal;">HISTORY OF BUDGET:</b></h2>
</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">2.1</b> The institution of budget
originated in the West. During the days of absolute monarchy the treasury was
at the disposal of the king, who spent out of it in any manner he liked. There
was no control whatsoever on the purse strings. It is a well-known historical
fact that struggle for representative government in England began with the right to
control the purse. When this was acquired, the right to control expenditure
through appropriation was asserted. By and by the executive was required to produce
for the approval of the Parliament every year a complete plan of income and
expenditure. Nearer home in the Indo-Pakistan sub-continent there was the same
story. There was no better way of asserting that control than to require the
government to submit a comprehensive plan for the approval of the legislature
showing how much money they needed for any one year and how they proposed to
raise and spend it. This plan was called the BUDGET.</div>
<div class="MsoNormal" style="margin-left: 0pt; text-align: left;">
<h2 style="text-align: left;">
<b style="mso-bidi-font-weight: normal;">ORIGIN OF THE WORD "BUDGET":</b></h2>
</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">2.2</b> The word ' Budget' is derived from
the French word ' Bougette' a diminutive of the old French word 'Bouge' meaning
a small bag or wallet. In its present sense the word was first used in 1733 in
connection with Sir Robert Walpole's financial scheme in an anonymous pamphlet
entitled "The Budget Opened' in which Walpole was ridiculed as a conjurer,
the budget being his wallet or bag of tricks and deceptions. The phrase,
however, stuck. The meaning of the word 'budget' has now shifted from the bag
to the documents containing the financial proposals and is accepted as such in
the parliamentary phraseology.</div>
<div class="MsoNormal" style="margin-left: 0pt; text-align: left;">
<h2 style="text-align: left;">
<b style="mso-bidi-font-weight: normal;">BUDGET AND BUDGET
ADMINISTRATION:</b></h2>
</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.15pt;">2.3</span></b><span style="letter-spacing: -0.15pt;"> </span>Gladstone, whose advance in British
politics rested in large measure on the brilliant way in which he filled the
office of Chancellor of the Exchequer, once said 'Budgets are not merely
affairs of Arithmetic, but in a thousand ways go to the root of prosperity of
individuals, the relation of classes and the strength of kingdoms'. To this
observation might be added another: "The efficiency, the reputation and
the development of the programme of the government of the day are advanced or
retarded by the effectiveness not only of budget procedures but of devices of
fiscal control".<br />
<a name='more'></a></div>
<div class="MsoNormal" style="margin-left: 0pt; text-align: left;">
<h2 style="text-align: left;">
<b style="mso-bidi-font-weight: normal;">THE PURPOSE OF BUDGET:</b></h2>
</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.45pt;">2.4</span></b><span style="letter-spacing: -0.45pt;"> </span>'No man' said Swift "will take
counsel, but every man will take money. Therefore, money is better than
counsel". The aphorism with some modification applies to government
agencies. Just as the eventual control of government activities by the
legislature stems from the power of the purse (the revenue system and the
appropriation system), so the direction by the chief executive is aided by his
authority over projected and actual expenditure.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">2.5</b> The budget is a fiscal blue-print
of projected government activity put side by side with the record of past years
and joined to an estimate of public revenues. It has been referred to as
"the direction of public expenditure with the purpose of obtaining the
maximum estimated social income". The budget is not only an estimate but a
justification. Nor is it merely a loose leaf compilation of separate expense
sheets; it is correlated master-plan of government outlays. Its preparation is
not the work of isolated agencies; it is a centrally supervised operation.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">2.6</b> Nor does the budget system end with
the drafting of the document. It is followed by a thorough consideration at the
hands of the legislative branch. For it is here that the action of the
executive department must be subjected to scrutiny. Approved, the budget
becomes a handbook of administrators, guiding their courses and fencing their
ambitions, behind a wall of rupee signs—or dollars or pounds, or francs or
roubles.</div>
<div class="MsoNormal" style="margin-left: 0pt; text-align: left;">
<h2 style="text-align: left;">
<b style="mso-bidi-font-weight: normal;">BUDGET STRATEGY AND
TACTICS:</b></h2>
</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.55pt;">2.7</span></b><span style="letter-spacing: -0.55pt;"> </span>The story of budget procedure and
practice gives little indication of the complex inter-play of powerful forces
that are involved in reaching budget decisions. These forces are continuously
at work, through the whole process of government policy-making programme
planning, financing and executing —and shift their emphasis from the executive
to the legislative branch and back again, or at times seek to build strength by
cultivating a favourable public opinion..</div>
<div class="MsoNormal" style="margin-left: 0pt; text-align: left;">
<h2 style="text-align: left;">
<b style="mso-bidi-font-weight: normal;">THE BUDGET AS EQUILIBRIUM OF COMPETING FORCES:</b></h2>
</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.7pt;">2.8</span></b><span style="letter-spacing: -0.7pt;"> </span>A budget as finally approved by a chief
executive and submitted to a legislative body is a momentary balance between
two sets of forces, one for spending, and one against. The appropriation act or
acts represent another equilibrium achieved by the balance of the same
pressures at work in legislative chambers. The balance is only a temporary one,
destined to stand at most for a year or two and once painfully achieved is
already an object of sapping and mining. Intertwined with the equilibrium is
another balance between competing expenditure groups. The pressures in favour
of spending are very great; they arise out of acutely felt needs by
considerable number of the people who seek advantages from publicly supported
programmes. One large group of such pressures stems from the demand for
improved services or for new services. Characteristic of the first type are the
frequent campaigns for better police -work—more effective training, more
complete utilization of present resources, friendlier relations with the
public. These may mean a bigger police budget, but the main pressure on public
expenditure arises from the claim for more police, higher salaries, and modern
equipment.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.35pt;">2.9</span></b><span style="letter-spacing: -0.35pt;"> </span>Demands for new services (and new
expenditures) are always pushing forward in varying degrees of readiness for
action. The history 4of government at all levels has been one of expanding
functions and of new programmes. Over a hundred years ago a frustrated member
of the American Congress exclaimed, "Sir, there are two things that never
go back: one the increase of officers, the other the increase of their
salaries. We never decrease officers; we never decrease salaries.</div>
<div class="MsoNormal" style="margin-left: 0pt; text-align: left;">
<h2 style="text-align: left;">
THE ETERNAL PROBLEM OF VALUES:</h2>
</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.35pt;">2.10 </span></b>Although
not denying the progress that has been made in the technical realm, critics
would have the budgeters grapple more effectively with values. They would bring
into the budgetary process those who could deal with the fundamental problems,
of economics, political theories and social sciences. Answers must be found to
questions such as the following. What is the effect of different levels of
public expenditure upon the private economy?1s it more desirable from the
standpoint of the nation as a whole to spend money on guns or butter, atomic
research or social welfare? What would be the relative effect of financing
through borrowing or a new tax? Are the claims of pressure groups in favour of
additional appropriations sound from a technical and "public
interest" standpoint? Is too much expenditure going into special project
because of the political strength of their sponsors? What are alternatives to
the present allocation of funds, and what are the factual data to support such
alternatives?</div>
<div class="MsoNormal" style="margin-left: 0pt; text-align: left;">
<h2 style="text-align: left;">
<b style="mso-bidi-font-weight: normal;">PERFORMANCE BUDGET:</b></h2>
</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.4pt;">2.11</span></b><span style="letter-spacing: -0.4pt;"> </span>Performance budgeting entails adoption of
the budget based upon functions, activities and projects. The essence of this
is the development of work load statistics. The argument in favour of this type
of budgeting is that it permits administrators, legislators, and tax-payers to
know what the money is buying and to make some fairly accurate estimates of
whether they are getting value received. It replaces flying by guesswork with
flying by navigation instruments, and thereby provides guide-posts that
indicate general direction. This approach should make budget 'padding' more
difficult, particularly after there has been sufficient experience to establish
norms. It should make far happier relations between the legislature and
administrative agencies because administrators will be able to present their
budget requests in terms of alternate work programme. The legislature that
wants to reduce expenses will be told how it can do so in terms of work units
rather than by a flat percentage cut. The basis for controversy will then be
what work is to be done in terms of the funds available. It puts political
decisions in the hands of the political authorities where they should be. Of
course, there will still be plenty of rooms for argument as to the correctness
of the work units, but that should produce beneficial results by encouraging
budget staff agencies to carry on current research There would be constant
efforts to ascertain better ways of doing things, with the result that a common
reservoir of work performance information would be available Under such
circumstances it would be rather difficult for agencies to get out of line.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.6pt;">2.12</span></b><span style="letter-spacing: -0.6pt;"> </span>The difficulty with this type of budgeting
is that people resist its introduction. There are numbers of reasons for this,
but perhaps the chief one is the insecurity aroused when one's job is studied.
It is the same type of resistance encountered in all efforts to study and
analyse work in administrative research and work simplification. Functionaries
right from the head of department down to the level of a B-l employee are
apprehensive that they will be required to do more work, will have to learn new
methods, will be criticized or will lose their jobs. Performance budgeting
actually does imply continuous study and reappraisal of jobs and methods. From
an overall management view-point, this is all to the good, but individuals
resist it. Thus a great deal of orientation is required to induce an
organization to accept a continuous work review and measurement.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.65pt;">2.13</span></b><span style="letter-spacing: -0.65pt;"> </span>Budget planning as well as all other
types of planning must be based upon information which can be obtained by an
orderly gathering of statistical data. Performance budgeting requires
statistical data relative to production and productivity, which in turn is tied
into fiscal accounting. The more complete and accurate these data are, the more
effective the planning will be. But this requires considerable record-keeping.</div>
<div class="MsoNormal" style="margin-left: 0pt; text-align: left;">
<h2 style="text-align: left;">
<b style="mso-bidi-font-weight: normal;">DECENTRALIZATION:</b></h2>
</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.8pt;">2.14</span></b><span style="letter-spacing: -0.8pt;"> </span>Another advantage of performance budgeting
is that it will force decentralization which is generally regarded as desirable
because it pushes decision-making down to the operating level. It will do this
because the performance units which go into budget planning and control must be
developed at the level where direct production takes place. These performances
will be based upon study of actual job experience. Delegation will be
encouraged by removing one of its principal obstacles, namely lack of
information at headquarters about performance at the grass roots. Delegation
and decentralization, perhaps the dominant goals of modem administrative
management, are nourished by performance standards. The formula stated above
runs as follows: headquarters says: (i) what is to be done (ii) what services
are to be performed at stated levels of quality (iii) headquarters develops
standards of performance on the basis of field studies, historical experience,
and professional training; (iv) authority commensurate with responsibility is
delegated to the work level, whether at the centre or in the field. The people
on the production level proceed to make the decision necessary to carry out
objectives. In doing so they are guided by standards set by headquarters, these
standards being general guide-posts rather than minute sanctions. Headquarters
control by knowing what is going on rather than by making day to day operating
decisions. It obtains the knowledge necessary for such control by means of
written report and by planned inspection visit to the field.<span style="letter-spacing: -0.65pt;"></span></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.9pt;">2.15</span></b><i><span style="letter-spacing: -0.9pt;">
</span></i>The pattern of budget planning in most jurisdictions, however, is
one of detailed decisions being made by the Ministry of Finance. It has been
held that greater emphasis should be put on the development of policies to
govern the preparation of estimates and on "the development of adequate
budget work in the departments, themselves, and comparatively less on the
review by its own staff of the review of departmental estimates". The
notion that they could obtain a balanced budget only by detailed review of
departmental estimates and by using a blue pencil on them does not hold ground
any longer. But it is also true that it is probably, neither possible nor
desirable to eliminate central scrutiny of departmental estimates. The
development of performance and work load standards should reduce snap decisions
made hurriedly on the basis of inadequate data.</div>
<div class="MsoNormal" style="margin-left: 0pt; text-align: left;">
<h2 style="text-align: left;">
<b style="mso-bidi-font-weight: normal;">DEMOCRATIC BUDGETING:</b></h2>
</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.55pt;">2.16</span></b><span style="letter-spacing: -0.55pt;"> </span>Modern management philosophy tends
strongly towards democratic concept and practices. People understand how and
why budget decisions were made even though they may have been adversely
affected.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.85pt;">2.17</span></b><span style="letter-spacing: -0.85pt;"> </span>It is highly desirable that the budgetary
process be democratized for two reasons: (i) it is the heart of administrative
management (ii) there is a tendency among finance officers to be authoritarian.
As to the first, if one believes in the new philosophy of democratic
motivation, he must also apply it to budgeting. Traditional concepts of
management that a manager was helpless unless he had unlimited power to hire
fire and transfer people at will, is now yielding ground to the human
relations. Organization effectiveness can be obtained only by treating each of
the specialists as an integral member of the management team. Budgeting can
never attain its maximum possibilities until it is regarded as a tool of
management rather than the scourge of God. Moreover, it must be treated as a
tool for the remote Held supervisor as well as for the Minister for Finance.</div>
<div class="MsoNormal" style="margin-left: 0pt; text-align: left;">
<h2 style="text-align: left;">
<b style="mso-bidi-font-weight: normal;">BUDGETING COD PLANNING:</b></h2>
</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.75pt;">2.18 </span></b>A
budget is a proposed work programme, with estimates of the funds necessary to
execute it. A work programme is a plan. The process of preparing estimates and
organizing them into a coherent agency budget necessarily involves planning.
The budget may, therefore, be said to represent a plan or a considerable number
of plans in different areas of public functions.<span style="letter-spacing: -0.75pt;"></span></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.45pt;">2.19</span></b><span style="letter-spacing: -0.45pt;"> </span>The plan represented in a set of annual
or biennial estimates is not, however, a complete plan. It is the annual
segment of a plan that normally may require two, three, five or ten years to
bring fruition. It is consequently related to the annual segments of a plan
that was represented in previous budgets, and that will be represented in
future budgets. Once, President, Harry S. Truman told the Congress, "The
fact is that the financial programme of the Government cannot be planned in
terms of the single year. It must be planned in the light of security,
economic, and budgetary goals—not for the ensuing year but for three and even
four years ahead.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.6pt;">2.20</span></b><span style="letter-spacing: -0.6pt;"> </span>It follows that the budget for any fiscal
year is an expression both of a part of programme for the year and also of
parts of programmes for several years ahead. The planning that is represented
in budget estimates is the product of the departments and their sub-ordinate
offices, not the work of the Ministry of Finance. No budget agency can do more
than review and criticize the plans of the operating establishments. The
initiative does not lie among the budget examiners.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.25pt;">2.21</span></b><span style="letter-spacing: -0.25pt;"> </span>Planning and budgeting are, therefore,
two complementary operations. Policy and programme planning come first: the
translation of annual or biennial segments of a plan into figures follows. The
departments take the initiative; the budget men review and criticize and the
legislative bodies decide both on plans and estimates<span style="letter-spacing: -0.45pt;">.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.6pt;">2.22</span></b><span style="letter-spacing: -0.6pt;"> </span>Much budget-making, however, hardly
represents a plan beyond the mere projection of presently available sums into
the next fiscal year. Since the signal for legislature's challenge of estimates
is variation from the existing level of expenditure many figures are justified,
because they are identical with their predecessors. Such reasoning avoids the
question whether they should be more or less. Indeed, in the broader sense of
the term, the opportunity for planning on a comprehensive scale, with a genuine
decision on the relative values of spending more or less, or here rather than
there, hardly exists Some agencies can and do plan for long-range goals within
their specialty, and this is a notable advance. Whether afforestation or soil
conservation, or civil defence is entitled to priority in an overall evaluation
of social plans and necessities is a problem for the final resolution of which
no institutional means exist, or probably could exist, other than those found
in the National Assembly<span style="letter-spacing: -0.4pt;">.</span></div>
<div class="MsoNormal" style="margin-left: 0pt; text-align: left;">
<b style="mso-bidi-font-weight: normal;">FINANCIAL PROCEDURE UNDER THE CONSTITUTION:</b></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.7pt;">2.23 Federal Consolidated Fund (Article 78).—</span></b>All
revenues received and all loans raised by the Federal Government in repayment
of any loan, shall form part of a consolidated fund to be known as the Federal
Consolidated Fund.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">2.24</b> All other moneys received by or on
behalf of Federal Government or received by or deposited with the Supreme Court
or any other Court established under the authority of the Federation should be
credited into the Public Account of the Federation.</div>
<div class="MsoNormal" style="margin-left: 0pt; text-align: left;">
<b style="mso-bidi-font-weight: normal;">CUSTODY, ETC. OF FEDERAL
CONSOLIDATED FUND AND PUBLIC
ACCOUNT (ARTICLE 79):</b></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.3pt;">2.25</span></b><span style="letter-spacing: -0.3pt;"> </span>The custody of the Federal Consolidated
Fund, payment of moneys into the fund, the withdrawal of moneys therefrom, the
custody of other moneys received by or on behalf of the Federal Government,
their payment into, and withdrawal from, the Public Account of the Federation
and all matters connected with or ancillary to the matters aforesaid, shall be
regulated by Act of Parliament or, until provision in that behalf is so made,
by rules made by the President.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.7pt;">ANNUAL BUDGET STATEMENT (ARTICLE 80):</span></b></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.5pt;">2.26 (i)</span></b><span style="letter-spacing: -0.5pt;"> </span>The Federal Government shall, in respect
of every financial year, cause to be laid before the National Assembly a
statement of the estimated receipts and expenditure of the Federal Government
for that year, in this Part referred to as the Annual Budget Statement.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.5pt;"> (ii)</span></b><span style="letter-spacing: -0.5pt;"> </span>The Annual Budget Statement shall show separately<span style="letter-spacing: -0.5pt;">—</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.3pt;">(a)</span></b><span style="letter-spacing: -0.3pt;"> </span>the sums required to meet expenditure
described by the Constitution as expenditure charged upon the
Federal Consolidated Fund ; and</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.6pt;">(b)</span></b><span style="letter-spacing: -0.6pt;"> </span>the sums required to meet the other
expenditure proposed to be made from the Federal Consolidated Fund ;</div>
<div class="MsoNormal" style="margin-left: 0pt; text-align: left;">
and shall distinguish
expenditure on revenue account from other expenditure</div>
<div class="MsoNormal" style="margin-left: 0pt; text-align: left;">
<b style="mso-bidi-font-weight: normal;">EXPENDITURE CHARGED UPON FEDERAL CONSOLIDATED FUND (ARTICLE 81):</b></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: 0.5pt;">2.27</span></b>
The following expenditure shall be expenditure charged upon the Federal
Consolidated Fund:</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: 0.1pt;">(a)</span></b>
the remuneration payable to the President and other expenditure relating to his
office, and the remuneration payable to—</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.45pt;">(i)</span></b><span style="letter-spacing: -0.45pt;"> </span>The
Judges of the Supreme Court;</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.6pt;">(ii)</span></b><span style="letter-spacing: -0.6pt;"> </span>The
Chief Election Commissioner:</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.45pt;">(iii)</span></b><span style="letter-spacing: -0.45pt;"> </span>The
Chairman and the Deputy Chairman of the Senate<span style="letter-spacing: -0.45pt;">;</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.65pt;">(iv)</span></b><span style="letter-spacing: -0.65pt;"> </span>The
Speaker and the Deputy Speaker of National Assembly;</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.55pt;">(v)</span></b><span style="letter-spacing: -0.55pt;"> </span>The
Auditor General<span style="letter-spacing: -0.55pt;">.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.55pt;">(b) </span></b><span style="letter-spacing: -0.55pt;"> </span>the
administrative expenses, including the remuneration payable to officers and
servants of Supreme Court, the department of the Auditor-General and the office
of the Chief Election Commissioner and the Election Commission and the
Secretariat of the Senate and the National Assembly ;</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.25pt;">(c)</span></b><span style="letter-spacing: -0.25pt;"> </span>all
debt charges for which the Federal Government is liable, including interest,
sinking fund charges, the repayment or amortisation of capital and other
expenditure in connection with the raising of loans and the service and
redemption of debt on the security of the Federal Consolidated Fund ;</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.15pt;">(d)</span></b><span style="letter-spacing: -0.15pt;"> </span>any
sums required to satisfy any judgment decree or award against Pakistan by any court or tribunal ;
and</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(e)</b>
any other sums declared by the Constitution or by Act of Parliament to
be so charged.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.55pt;">PROCEDURE RELATING TO ANNUAL BUDGET STATEMENT
(ARTICLE 82):</span></b></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.1pt;">2.28 (i)</span></b><span style="letter-spacing: -0.1pt;"> </span>So much of the Annual Budget Statement as
relates to expenditure charged upon the Federal Consolidated fund may be
discussed in, but shall not be submitted to the vote of the National Assembly, <span style="letter-spacing: -0.7pt;"> <b style="mso-bidi-font-weight: normal;">(ii)</b> </span>So much of the Annual
Budget Statement as relates to other expenditure shall be submitted to the
National Assembly in the form of demands for grants and the Assembly shall have
power to assent to, or to refuse to, any demand, or to assent to any demand
subject to a reduction of the amount specified therein <span style="letter-spacing: -0.65pt;"> <b style="mso-bidi-font-weight: normal;">(iii)</b> </span>No demand for a grant shall be made except on the
recommendation of the Federal Government.</div>
<div class="MsoNormal" style="margin-left: 0pt; text-align: left;">
<b style="mso-bidi-font-weight: normal;">AUTHENTICATION OF SCHEDULE OF AUTHORISED EXPENDITURE (ARTICLE 83):</b></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.25pt;">2.29
(i)</span></b><span style="letter-spacing: -0.25pt;"> </span>The Prime Minister
shall authenticate by his signature a schedule specifying:—</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.4pt;">(a)</span></b><span style="letter-spacing: -0.4pt;"> </span>the
grants made or deemed to have been made by the National Assembly under Article
82; and</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.5pt;">(b)</span></b><span style="letter-spacing: -0.5pt;"> </span>the
several sums required to meet the expenditure charged upon Uie Federal
Consolidated Fund but not exceeding, in the case of any sum, the sum shown in
the statement previously laid before the National Assembly.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.3pt;">(ii)</span></b><span style="letter-spacing: -0.3pt;"> </span>The schedule so authenticated shall be
laid before the National Assembly, but shall not be open to discussion or vote
thereon.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.15pt;">(iii)</span></b><span style="letter-spacing: -0.15pt;"> </span>Subject to the constitution, no
expenditure from the Federal Consolidated Fund shall be deemed to be duly
authorised unless it is specified in the schedule so authenticated and such
schedule is laid before the National Assembly as required by clause (ii).</div>
<div class="MsoNormal" style="margin-left: 0pt; text-align: left;">
<b style="mso-bidi-font-weight: normal;">SUPPLEMENTARY AND EXCESS
GRANTS (ARTICLE 84):</b></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.3pt;">2.30 (i)
</span></b>If in respect of any financial year it is found:-</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.05pt;">(a)</span></b><span style="letter-spacing: -0.05pt;"> </span>that the amount authorised to be expended
for a particular service for the current financial year is insufficient or that
a need has arisen for expenditure upon some new service not included in the
Annual Budget Statement for the year ; or</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.5pt;">(b) </span></b>that
any money has been spent on any service during a financial year in excess of
the amount granted for that service for that year;</div>
<div class="MsoNormal" style="margin-left: 0pt; text-align: justify;">
the Federal
Government shall have power to authorise expenditure from the Federal
Consolidated Fund, whether the expenditure is charged by the Constitution upon
that r-und or not, and shall cause to be laid before the National Assembly a
Supplementary Budget Statement or, as the case may be, an excess Budget
Statement, setting out the amount of that expenditure, and the provision of
Articles 80 to 83 shall apply to those statements, as they apply to the Annual
Budget Statement</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftn1" name="_ftnref1" style="mso-footnote-id: ftn1;" title=""><span class="MsoFootnoteReference"><b style="mso-bidi-font-weight: normal;"><span style="color: black; letter-spacing: -0.45pt;"><span class="MsoFootnoteReference"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; letter-spacing: -0.45pt;">[1]</span></b></span></span></b></span></a><b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.45pt;">(ii)</span></b><span style="letter-spacing: -0.45pt;"> </span>The Finance Division has clarified that
if there is excess in the "Other Expenditure" (voted) the Federal
Government has the power, under Article 84 of the Constitution to authorise
expenditure from the Federal Consolidated Fund, and that it is immaterial whether
the excess expenditure is authorised by the Federal Government out of the
savings from the 'charged' expenditure. Similarly, if there is excess in the
'charged' expenditure the Federal Government has the power to authorise the
excess expenditure by re-appropriation of savings from the 'voted' expenditure,
there being no bar in the Constitution that the savings from the voted
expenditure provided in the Budget cannot be utilized for this purpose. The
only condition laid down in Constitution (Article 84) is that the Federal
Government "shall cause to be laid down before the National Assembly a
Supplementary Budget Statement or, as 'the case may be, an Excess Budget
Statement setting out the amount of that expenditure, and the provision of
Articles 80 to 83 shall apply to those statements as they apply to the Annual
Budget Statements".</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -1pt;">VOTES ON ACCOUNTS (ARTICLE. 85):</span></b></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.65pt;">2.31</span></b><span style="letter-spacing: -0.65pt;"> </span>Notwithstanding anything contained in the
foregoing provisions relating to financial matters, the National Assembly shall
have power to make any grant in advance in respect of estimated expenditure for
a part of any financial year, not exceeding four months, pending completion of
the procedure prescribed in Article 82 for the voting of such grant and the
authentication of the schedule of authorised expenditure in accordance with the
provisions of Article 83 in relation to the expenditure.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.65pt;">POWER TO AUTHORISE EXPENDITURE WHEN </span><span style="letter-spacing: -0.55pt;">ASSEMBLY STANDS DISSOLVED (ARTICLE 86);</span></b></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.6pt;">2.32</span></b><span style="letter-spacing: -0.6pt;"> </span>Notwithstanding anything contained in the
foregoing provisions relating to financial matters, at any time when the
National Assembly stands dissolved, the Federal Government may authorise
expenditure from the Federal Consolidated Fund in respect of the estimated
expenditure for a period not exceeding four months in any financial year, pending
completion of the procedure prescribed in article 82 for the voting or grants
and the authentication of the schedule of authorised expenditure in accordance
with the provisions of Article 83 in relation to the expenditure.</div>
<div class="MsoNormal" style="margin-left: 0pt; text-align: left;">
<b style="mso-bidi-font-weight: normal;">REVISED SYSTEM OF FINANCIAL CONTROL AND
BUDGETING:</b></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.35pt;">2.33
(i)</span></b><span style="letter-spacing: -0.35pt;"> </span>The system of
financial control and budgeting which was carried over to Pakistan from the
Government of India, envisaged a heavy concentration of financial powers in the
Ministry of Finance with a little delegation to the administrative Divisions
and Heads of Departments. The system was the product of colonial administration
under which the country had no defined social objectives and bulk of
expenditure related to administration, with pronounced emphasis on law and
order and defence. This limited purpose enabled control to be exercised by the
Finance Department in two ways: budgetary control and expenditure control. The
cumbersome procedures for release of funds were a great impediment to the
execution of the projects according to schedule. Unnecessary delays in the
release of funds resulted in lapsing of the unspent funds on the close of the
Financial Year. The inherent shortcomings of the system and its incompatibility
with socio-economic requirements of an independent and developing nation were
too soon clear to the Government.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.35pt;">(ii)</span></b><span style="letter-spacing: -0.35pt;"> </span>The Administrative Reorganisation
Committee (1959) which examined the system in detail concluded thus:</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.1pt;">"(a)</span></b><span style="letter-spacing: -0.1pt;"> </span>The system of financial control,
particularly the procedure involving "expenditure sanction" is
unsuited to modern administrative needs and, in particular, has a serious
hampering effect on the implementation of development programmes and execution
of approved projects.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.45pt;">(b)</span></b><span style="letter-spacing: -0.45pt;"> </span>The Administrative Ministries at present
do not share financial responsibility due to its excessive centralisation in
the Ministry of Finance. They are, therefore, tempted to submit exaggerated
demands to the Ministry of Finance, and to regard the exercise of sound
financial judgment as none of their business.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.7pt;">(c)</span></b><span style="letter-spacing: -0.7pt;"> </span>The system minimizes the importance of the
budget as an effective instrument of financial control and planning".</div>
<div class="MsoNormal" style="margin-left: 0pt; text-align: justify;">
The
Committee, therefore, recommended the scraping of the outmoded system and its
replacement by the 'revised system of financial control and budgeting'. The
revised system, as approved by the Government, was introduced w.e.f. 1st July, 1960, and. with
certain modification, is still in force.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.6pt;">2.34</span></b><span style="letter-spacing: -0.6pt;"> </span>Under the system the proposals in respect
of establishments and projects submitted by the administrative Ministries are
carefully scrutinized by the Ministry of Finance/Development Working
Party/National Economic Council before making provision in the budget. But once
the scheme has been finally approved by the competent authority and provision
therefor made in the budget the Administrative Ministries have full authority
to sanction expenditure subject to the powers delegated to them (within the
budget grants).</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.1pt;">2.35</span></b><span style="letter-spacing: -0.1pt;"> </span>The Secretary (which term includes an
Acting Secretary, Additional Secretary or a Joint Secretary Incharge of a
Ministry/Division) is the Principal Accounting Officer of the
Ministry/Division, its Attached Departments and subordinate offices for
expenditure incurred against the demand or demands controlled by his
Ministry/Division. The Principal Accounting Officer is responsible for
ensuring:—</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.2pt;">(a)</span></b><span style="letter-spacing: -0.2pt;"> </span>that the funds allotted to his
Ministry/Division, its Attached Departments or subordinate offices are spent
for the purpose for which they are allocated and that the expenditure falls
within the ambit of a grant;</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.55pt;">(b)</span></b><span style="letter-spacing: -0.55pt;"> </span>that the funds are spent in accordance
with the powers delegated to him under the relevant rules and regulations ;</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.2pt;">(c)</span></b><span style="letter-spacing: -0.2pt;"> </span>that the actual expenditure does not
exceed the budget allocations, all the payments are correctly classified under
the appropriate major functions, minor functions, detailed functions and major
objects, minor objects and detailed objects and departmental accounts are
reconciled—every month with those of the Audit; and timely action is taken for
adjustments of excess and savings;</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.6pt;">(d)</span></b><span style="letter-spacing: -0.6pt;"> </span>that the expenditure is incurred with due
regard to high standards of financial propriety ; and</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(e)</b> to ensure that in the matter of
receipts pertaining to his Ministry/Division adequate machinery exists for
collection and bringing to account of all receipts.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.6pt;">2.36</span></b><span style="letter-spacing: -0.6pt;"> </span>This responsibility was assigned to the
Secretaries in recognition of the fact that due regard can never be paid to
financial considerations if finance and administration are divorced and finance
is kept separate from other factors which enter into policy decisions. It was,
therefore, decided that * finance would henceforth be regarded as an essential
element in the consideration of all policy questions from the very outset and
the administrative head of the Ministry/Division would make sure, as a
pre-requisite for efficient and economic administration, that the financial
considerations are taken into account at all stages by his Ministry/Division in
framing and reaching decisions of policy and their execution. Moreover, as a
Principal Accounting Officer, he must be prepared to answer for the efficient
and economical conduct of business assigned to the Ministry/Division as a
whole.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">2.37</b> The two main principles to be
observed by the Principal Accounting Officers were to be the economy and
regularity; as the success of any system depended upon the vigour with which
they were observed in day to day examination. Economy means getting the full
value for money and by regularity is meant the spending of money for the
purpose prescribed by law. The two are not necessarily the same thing for it is
conceivable to spend money without constitutional irregularity and yet
wastefully. The requirement that the funds allocated to a Ministry/Division,
etc. are spent for the purpose or purposes for which they are allocated
constitutes an important part of the legislative control over expenditure. This
control would be rendered nugatory if the executive authority sanctioned
application of funds for purposes other than those authorized by the
legislature. It was, therefore, the duty of the Principal Accounting Officer to
ensure that the expenditure falls within the ambit of a grant or an
appropriation. While sanctioning expenditure he should ensure by issuing
necessary instructions to his subordinates that the requirements of the
relevant rules and regulations are fully met and that the approval of the
Ministry of Finance is obtained, where necessary</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.25pt;">2.38</span></b><span style="letter-spacing: -0.25pt;"> </span>The appropriation accounts of the Federal
Government are considered by the Public Accounts Committee, which inter-alia is
always keen to know the case of apparent waste and extravagance in
administration. The Committee normally expects that the Principal Accounting
Officer would satisfy them that the polity approved by the legislature has been
carried out with due regard to economy and to furnish them with explanations of
any example to the contrary to which their attention might have been drawn. He
should, therefore, personally look into the financial matters as he would be
answerable for laxity in matters of control over expenditure including that on
the part of his subordinates. For this purpose, he should ensure that neither
he nor his subordinates disregard the instructions issued by Government from
time to time for the proper utilisation of funds placed at his disposal. The
principle of personal answerability is not applicable in a case in which the
Principal Accounting Officer has been over-ruled by the Minister. It may
sometimes happen that the Principal Accounting Officer is over-ruled by his
Minister on a matter of importance affecting the Financial administration of
his Ministry/Division and is required to take a course of action which he
regards as inconsistent with his duties as Principal Accounting Officer. In
such cases he would not hesitate to resubmit the case to the Minister-in-Charge
explaining how that particular course of action is inconsistent with his duties
as the Principal Accounting Officer. In the performance of these duties the
Principal Accounting Officer should not hesitate to consult the Financial Adviser
attached to the Ministry/Division. It is essential that there should be closest
contact and cooperation between the administrative Ministry/Division and the
Ministry of Finance.</div>
<div class="MsoNormal" style="margin-left: 0pt; text-align: left;">
<b style="mso-bidi-font-weight: normal;">FINANCE AND ACCOUNTS
OFFICER:</b></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.2pt;">2.39</span></b><span style="letter-spacing: -0.2pt;"> </span>In each Ministry/Division there is a
Deputy Secretary or a Section Officer designated as Finance and Accounts
Officer. He is responsible for advising Principal Accounting Officer on all
financial, budgetary and accounts matters and is under the administrative
control of the Ministry/ Division concerned. His duties and responsibilities
are as under:—</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.3pt;">(i)</span></b><span style="letter-spacing: -0.3pt;"> </span>Coordination and internal scrutiny of the
budget estimates of receipts and expenditure of the Ministry/Division including
New-Item Statements in accordance with the Budget Call Circular from the
Finance Division and proposals for additional funds to be met out of the
supplementary grant;</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.6pt;">(ii)</span></b><span style="letter-spacing: -0.6pt;"> </span>Consolidation of Annual Development
Programme and to ensure that the development schemes of the Ministry/Division
are prepared in accordance with the prescribed procedure and instructions;</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.5pt;">(iii)</span></b><span style="letter-spacing: -0.5pt;"> </span>To tender advice in the delegated field,
where called upon;</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.6pt;">(iv)</span></b><span style="letter-spacing: -0.6pt;"> </span>To process, in accordance with the
prescribed procedure, all cases relating to the non-delegated field, foreign
exchange and demands for supplementary grants, which are required to be
referred to the main Finance Division through the Financial Adviser;</div>
<div class="MsoNormal" style="margin-left: 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(v)</b> proper maintenance of accounts and their
timely reconciliation with the actuals of
the Audit Department and maintenance of 'Liability Register* in the
Ministry/Division, its Attached Departments and subordinate offices and to
watch the progress of the expenditure and receipts and furnishing monthly
figures of departmental expenditure to the Financial Adviser by the twenty
first of the month following the month to which the data relate;</div>
<div class="MsoNormal" style="margin-left: 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(vi)</b> All work relating to
Public Accounts Committee and audit observations on appropriation accounts and
ensuring compliance with the Committee observations and recommendations;</div>
<div class="MsoNormal" style="margin-left: 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(vii)</b> to exercise internal
checks on irregularities, waste and fraud in terms of para 13 of General
Financial Rules, Vol. I; and</div>
<div class="MsoNormal" style="margin-left: 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(viii)</b> to ensure compliance
of all other rules and orders contained in the Federal Treasury Rules, General
Financial Rules and instructions issued by the Finance Division from time to
time.</div>
<div class="MsoNormal" style="margin-left: 0pt; text-align: left;">
<b style="mso-bidi-font-weight: normal;">REFERENCE TO FINANCIAL ADVISER/FINANCE DIVISION: ---</b></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.25pt;">2.40
(a)</span></b><span style="letter-spacing: -0.25pt;"> </span>In cases where a
reference to the Financial Adviser is necessary, the Finance and Accounts
Officer Should ensure that:—</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.65pt;">(i)</span></b><span style="letter-spacing: -0.65pt;"> </span>the reference is really necessary under
the rules or instructions ;</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.55pt;">(ii)</span></b><span style="letter-spacing: -0.55pt;"> </span>the case is properly examined in
accordance with the relevant rules and orders; and</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.75pt;">(iii)</span></b><span style="letter-spacing: -0.75pt;"> </span>the facts of the case and the point of
reference are clearly stated in a self-contained note or office memorandum,
which should be submitted in duplicate.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.75pt;">(b)</span></b><span style="letter-spacing: -0.75pt;"> </span>The Finance and Accounts Officer should
also furnish such further data and provide such further information as may be
asked for by the Financial Adviser for the proper disposal of the issues
referred to him.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.85pt;">(c)</span></b><span style="letter-spacing: -0.85pt;"> </span>Similarly, in cases where the Financial
Adviser has to refer a case to any other Wing of the Finance Division, he
should do so, without a further reference to the administrative
Ministry/Division in accordance with the instructions detailed above.</div>
<div class="MsoNormal" style="margin-left: 0pt; text-align: left;">
<b style="mso-bidi-font-weight: normal;">FINANCIAL ADVISER: -----</b></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.55pt;">2.41 (i)</span></b><span style="letter-spacing: -0.55pt;"> </span>For each Ministry/Division there is a Financial Adviser with
such supporting officers and staff as may be necessary for advising the
Secretary-in-Charge on all financial, budgetary and accounts matters. Financial
Advisers are under the administrative control of the Ministry of. Finance and
are paid from the Budget Grant of the Finance Division and exercise powers of
Joint Secretary of that Ministry in relation to the Ministry/Division to which
they are attached. The matters relating to the interpretation, application and
relaxation of service regulations and allocations of foreign exchange continue
to be the responsibility of the Ministry of Finance and such cases are sent
directly to the Finance Division (Regulation Wing) and not routed through the
Financial Advisers. On the way back cases pass through the Financial Adviser.</div>
<div class="MsoNormal" style="margin-left: 0pt; text-align: justify;">
In the
performance of his duties the Principal Accounting Officer should not hesitate
to consult Financial Adviser attached to the Ministry/ Division. It is
essential that there should be close contact and cooperation between the
administrative Ministry/Division and the Ministry of Finance.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.55pt;">(ii)</span></b><span style="letter-spacing: -0.55pt;"> </span>The main aim and object of the F.A 's
scheme is to make available ready financial advice to the Principal Accounting
Officers of the Ministries/Divisions and to render assistance to them in the
following fields:.—</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.55pt;">(a)</span></b><span style="letter-spacing: -0.55pt;">
Processing of the development scheme;</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.45pt;">(b)</span></b><span style="letter-spacing: -0.45pt;"> Scrutiny
of budget proposals;</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.35pt;">(c)</span></b><span style="letter-spacing: -0.35pt;">
Examination of proposals of the autonomous organizations </span><span style="letter-spacing: -0.45pt;">relating to financial matters etc;</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.4pt;">(d)</span></b><span style="letter-spacing: -0.4pt;"> Tendering
advice in cases falling outside the field of delegated </span><span style="letter-spacing: -0.6pt;">powers; and</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.1pt;">(e)</span></b><span style="letter-spacing: -0.1pt;"> </span>Rendering
services in all matters of payment and<a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftn2" name="_ftnref2" style="mso-footnote-id: ftn2;" title=""><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">[2]</span></a> matters affecting
accounts or any matter touching propriety and regularity of the transaction.<span style="letter-spacing: -0.45pt;"></span></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.65pt;">(iii)</span></b><span style="letter-spacing: -0.65pt;"> </span>In order to make the role of the
Financial Advisers more effective and meaningful it is necessary that the
Financial Advisers are closely associated with the working of the concerned
Ministry/Division, their Attached Departments, subordinate offices and
autonomous organizations/ corporations. Also, they should be involved in
important assignments, projects and matters relating to financial management of
the Ministries/ Divisions; their Attached Departments, subordinate offices and
autonomous organizations/corporations.</div>
<div class="MsoNormal" style="margin-left: 0pt; text-align: left;">
<b style="mso-bidi-font-weight: normal;">ROLE AND POWERS OF THE
FINANCIAL ADVISERS:</b></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.1pt;">2.42</span></b><span style="letter-spacing: -0.1pt;"> </span>Under the existing orders, the powers
specified below are exercised by the Financial Advisers/Deputy Financial
Advisers etc in respect of Ministries/Divisions to which they are attached:</div>
<div class="MsoNormal" style="margin-left: 0pt; text-align: left;">
<b style="mso-bidi-font-weight: normal;">(A) CURRENT (NON-DEVELOPMENT) EXPENDITURE:</b></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.4pt;">(i) Proposals for Supplementary Grant in respect
of unexpected </span><span style="letter-spacing: -0.65pt;">expenditure.—</span></b>Proposals for Supplementary Grant will be
examined by the Financial Adviser concerned like other expenditure proposals.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.65pt;">(ii) Lumpsum Provision.—</span></b>Proposal
which is intended to be financed from lumpsum provision will be finally
examined and disposed of by the Financial Advisers.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.6pt;">(iii) Re-appropriation of funds.—</span></b>The
powers of appropriation and re-appropriation of the Finance Division, as set
out in Serial No. 4 of Annex II to the Ministry of Finance O.M. No. F. 1(5) R.
12-80 dated 11th March, 1981, will be exercised
by the Financial Advisers.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.25pt;">(iv) Sanction of Expenditure.—</span></b>Powers
of the officers of Finance Division to sanction expenditure against authorised
budget provision will be as indicated below:—</div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt; text-align: left; width: 600px;">
<tbody>
<tr style="height: 44.65pt;">
<td style="border: 1pt solid windowtext; height: 44.65pt; padding: 0in 5.4pt; width: 36.65pt;" valign="top" width="49"><div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;">Sr # </b></div>
</td>
<td style="border: 1pt solid windowtext; height: 44.65pt; padding: 0in 5.4pt; width: 119.05pt;" valign="top" width="159"><div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<br /></div>
</td>
<td style="border: 1pt solid windowtext; height: 44.65pt; padding: 0in 5.4pt; width: 77.85pt;" valign="top" width="104"><div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;">Recurring Rs.</b></div>
</td>
<td style="border: 1pt solid windowtext; height: 44.65pt; padding: 0in 5.4pt; width: 216.45pt;" valign="top" width="289"><div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;">Non-recurring Rs.</b></div>
</td>
</tr>
<tr style="height: 62.35pt;">
<td style="border: 1pt solid windowtext; height: 62.35pt; padding: 0in 5.4pt; width: 36.65pt;" valign="top" width="49"><div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
1</div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 62.35pt; padding: 0in 5.4pt; width: 119.05pt;" valign="top" width="159"><div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<span style="letter-spacing: -0.55pt;">SOs
(Expenditure)</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 62.35pt; padding: 0in 5.4pt; width: 77.85pt;" valign="top" width="104"><div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<span style="letter-spacing: -0.6pt;">100,000</span></div>
<div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 62.35pt; padding: 0in 5.4pt; width: 216.45pt;" valign="top" width="289"><div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<span style="letter-spacing: -0.4pt;">200,000</span></div>
</td>
</tr>
<tr style="height: 74.65pt;">
<td style="border: 1pt solid windowtext; height: 74.65pt; padding: 0in 5.4pt; width: 36.65pt;" valign="top" width="49"><div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
2</div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 74.65pt; padding: 0in 5.4pt; width: 119.05pt;" valign="top" width="159"><div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<span style="letter-spacing: -0.65pt;">Dy.
Secretaries/DFAs</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 74.65pt; padding: 0in 5.4pt; width: 77.85pt;" valign="top" width="104"><div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<span style="letter-spacing: -0.4pt;">500,000</span></div>
<div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 74.65pt; padding: 0in 5.4pt; width: 216.45pt;" valign="top" width="289"><div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<span style="letter-spacing: -0.45pt;">1,000,000</span></div>
<div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<br /></div>
</td>
</tr>
<tr style="height: 89.25pt;">
<td style="border: 1pt solid windowtext; height: 89.25pt; padding: 0in 5.4pt; width: 36.65pt;" valign="top" width="49"><div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
3</div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 89.25pt; padding: 0in 5.4pt; width: 119.05pt;" valign="top" width="159"><div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<span style="letter-spacing: -0.4pt;"> Joint Secretaries/FAs.</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 89.25pt; padding: 0in 5.4pt; width: 77.85pt;" valign="top" width="104"><div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 89.25pt; padding: 0in 5.4pt; width: 216.45pt;" valign="top" width="289"><div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<span style="letter-spacing: -0.45pt;">No
limit, except that cases involving </span><span style="letter-spacing: -0.1pt;">important
issues of policy may be </span><span style="letter-spacing: -0.4pt;">submitted
to the Additional Finance </span><span style="letter-spacing: -0.35pt;">Secretary
(Exp.)/Finance Secretary/ Finance Minister.</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;">(B) DEVELOPMENT SCHEMES:</b></div>
<div class="MsoNormal" style="margin-left: 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(a)</b> Financial Advisers will
be associated with the processing of all the development schemes from beginning
to end. They will be responsible for the following:—</div>
<div class="MsoNormal" style="margin-left: 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;">(i)</b> Scrutiny and approval of
development schemes of the Federal Government costing below Rs. 10.00 millions
(non-recurring) and Rs. 1.0 million (recurring) which does not require
submission to the Central Development Working Party. Before, however, according
his approval, F.A. will consult JS (Dev.) where necessary, to ensure policy
coordination as in (b) below.</div>
<div class="MsoNormal" style="margin-left: 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;">(ii)</b> Scrutiny of all other
Development Schemes sponsored by the Federal Ministries/Divisions for
consideration of the Central Development Working Party. In case, FAs are
satisfied with the financial aspects of the schemes requiring a reference to
the Central Development Working Party, they would clear the schemes for
submission to the Planning Commission (CDWP) and the Ministries concerned will
mention this fact in the proforma of the scheme or in the covering letters with
which the schemes are sent to the Planning Division. But if the FAs have some
observations/comments on the schemes, these should invariably be communicated
to JS (Dev)/Additional Secretary (Exp.) for presentation/discussion in the
meeting of the C'DWP.</div>
<div class="MsoNormal" style="margin-left: 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(b)</b> The Policy coordination
in regard to development work would be the responsibility of the Development
Wing. The Development Wing will also ensure the following:—</div>
<div class="MsoNormal" style="margin-left: 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;">(i)</b> The scheme fits info the overall development
plan.</div>
<div class="MsoNormal" style="margin-left: 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;">(ii) </b>The scheme does not
clash with any other schemes of any other Ministry/Division/Department either
in principle or in detail and that there is no contradictory policy being
followed in schemes of two different Ministries/Divisions/Departments.</div>
<div class="MsoNormal" style="margin-left: 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;">(iii)</b> There is no duplication in the schemes of
the various Ministries/ Divisions/Departments both in major work and in
detailed working.</div>
<div class="MsoNormal" style="margin-left: 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(c)</b> Meetings of the
Development Working Parties shall be attended by:—</div>
<div class="MsoNormal" style="margin-left: 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;">(i)</b> the Joint Secretary
(Dev.) in respect of schemes costing Rs. 10.00 million or more but less than
Rs. 50.00 million (non-recurring) and over 1.00 million (recurring); and</div>
<div class="MsoNormal" style="margin-left: 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;">(ii) </b>The Additional Secretary
Finance (Exp.) in respect of schemes costing Rs. 50.00 million or more.</div>
<div class="MsoNormal" style="margin-left: 0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;">(C)
WRITE OFF OF LOSSES:</b></div>
<div class="MsoNormal" style="margin-left: 0pt; text-align: justify;">
The case of
writing off of losses may, on behalf of the Finance Secretary, be disposed of
finally by the officers of the Finance Division as indicated below:—</div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt; text-align: left; width: 600px;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 0.95in;" valign="top" width="91"><div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify;">
(i)</div>
</td>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 2.5in;" valign="top" width="240"><div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<span style="letter-spacing: -0.5pt;">Deputy
Secretary/DFAs/ OSD of identical rank.</span></div>
</td>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 2.8in;" valign="top" width="269"><div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<span style="letter-spacing: -0.5pt;">Cases of losses not exceeding </span><span style="letter-spacing: -0.55pt;">Rs. 100,000</span></div>
</td>
</tr>
<tr style="height: 3.5pt;">
<td style="border: 1pt solid windowtext; height: 3.5pt; padding: 0in 5.4pt; width: 0.95in;" valign="top" width="91"><div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify;">
(ii)</div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 3.5pt; padding: 0in 5.4pt; width: 2.5in;" valign="top" width="240"><div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<span style="letter-spacing: -0.45pt;">Joint
Secretary/FAs.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 3.5pt; padding: 0in 5.4pt; width: 2.8in;" valign="top" width="269"><div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<span style="letter-spacing: -0.6pt;">No
limit except that cases involving important issues of policy or depar</span><span style="letter-spacing: -0.65pt;">tures from important principles may </span><span style="letter-spacing: -0.55pt;">be submitted to Additional Finance </span><span style="letter-spacing: -0.65pt;">Secretary (Exp.).</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-left: 0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"> (D)
REPRESENTATION OF FINANCE DIVISION AT VARIOUS COMMITTEES/MEETINGS:</b></div>
<div class="MsoNormal" style="margin-left: 0pt; text-align: justify;">
FAs
accredited to the administrative Ministries/Divisions will represent the
Finance Division, at the appropriate level, at various Committees/ meetings.
Where the Finance Secretary or the Additional Finance Secretary (Exp.) may
himself like to attend a particular meeting, relevant brief shall be prepared
by the F.A. concerned and submitted to the Finance Secretary or the Additional
Finance Secretary (Exp.).</div>
<div class="MsoNormal" style="margin-left: 0pt; text-align: justify;">
<span style="font-size: 10pt;">of Finance Division O.M. No. F. 1 (5) R-12/80 dated
11th March. 1981.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.85pt;">POWER OF SANCTIONING PROJECTS</span></b></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.3pt;">2.43</span></b><span style="letter-spacing: -0.3pt;"> The
sanctioning powers of various authorities are indicated</span> below: ---</div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt; text-align: left; width: 600px;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 134.75pt;" valign="top" width="180"><div align="center" class="MsoNormal" style="margin: 6pt 0in 6pt 3.35pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;">Authority</b></div>
</td>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 315.25pt;" valign="top" width="420"><div align="center" class="MsoNormal" style="margin: 6pt 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;">Sanctioning Power</b></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 134.75pt;" valign="top" width="180"><div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
ECNEC</div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 315.25pt;" valign="top" width="420"><div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<span style="letter-spacing: -0.15pt;">All
schemes costing above Rs. 30.00 </span><span style="letter-spacing: -0.6pt;">million
(non-recurring).</span></div>
<div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 134.75pt;" valign="top" width="180"><div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
CDWP</div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 315.25pt;" valign="top" width="420"><div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<span style="letter-spacing: -0.55pt;">Federal
schemes costing between Rs. 10.00 to Rs. 30.00 million (non</span><span style="letter-spacing: -0.25pt;">recurring) subject to the condition that </span><span style="letter-spacing: -0.7pt;">the Ministry of Finance does not disagree.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 134.75pt;" valign="top" width="180"><div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
Federal Ministries</div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 315.25pt;" valign="top" width="420"><div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<span style="letter-spacing: -0.4pt;">All
schemes costing below Rs. 10.00 </span><span style="letter-spacing: -0.55pt;">million
(non-recurring). This power will </span><span style="letter-spacing: -0.65pt;">be
subject to the following conditions :—</span></div>
<div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.55pt;">(i) </span></b><span style="letter-spacing: -0.55pt;"> The
Ministry concerned shall create </span><span style="letter-spacing: -0.3pt;">a
proper planning and monitoring </span><span style="letter-spacing: -0.55pt;">unit
within the organization and set up* a departmental development </span><span style="letter-spacing: -0.6pt;">working party in which a represen</span><span style="letter-spacing: -0.1pt;">tative of the Ministry of Finance </span><span style="letter-spacing: -0.55pt;">should also be included.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.25pt;">(ii)</span></b><span style="letter-spacing: -0.25pt;"> The
Ministry of Finance does not </span><span style="letter-spacing: -0.1pt;">disagree
with the decision of the </span><span style="letter-spacing: -0.65pt;">Departmental
Development Work</span><span style="letter-spacing: -0.35pt;">ing Party. In
case there is a </span><span style="letter-spacing: -0.15pt;">disagreement the
scheme will be </span><span style="letter-spacing: -0.5pt;">submitted to the
CDWP/ECNEC.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="letter-spacing: -0.5pt;">(iii)</span></b><span style="letter-spacing: -0.5pt;"> A copy of PC-I of the scheme shall </span><span style="letter-spacing: -0.1pt;">be furnished to the Planning and </span><span style="letter-spacing: -0.25pt;">Development Division at least 10 </span><span style="letter-spacing: -0.15pt;">days before the meeting of the </span><span style="letter-spacing: -0.65pt;">Departmental Development Work</span><span style="letter-spacing: -0.3pt;">ing Party. The Planning and </span><span style="letter-spacing: -0.8pt;">Development Division will also have the right to
express the right to express their views on the </span><span style="letter-spacing: -0.3pt;">PC-1 and to attend the meeting of </span><span style="letter-spacing: -0.55pt;">the Departmental Development </span><span style="letter-spacing: -0.7pt;">Working Party.</span><span style="letter-spacing: -0.8pt;"></span></div>
<div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;">(iv)</b> <span style="letter-spacing: -0.5pt;">A copy of the scheme
finally </span><span style="letter-spacing: -0.35pt;">approved by the
Departmental </span><span style="letter-spacing: -0.75pt;">Development Working
Party will be </span><span style="letter-spacing: -0.45pt;">promptly furnished
to the Planning </span><span style="letter-spacing: -0.5pt;">and Development
Division and </span><span style="letter-spacing: 0.2pt;">Ministry</span> <span style="letter-spacing: -0.7pt;">of Finance (Development </span><span style="letter-spacing: -1.05pt;">Wing).</span><span style="letter-spacing: -0.8pt;">
</span></div>
<div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 134.75pt;" valign="top" width="180"><div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<span style="letter-spacing: -0.55pt;">Commercial
Organizations hav</span><span style="letter-spacing: -0.45pt;">ing Finance Member/Director
</span><span style="letter-spacing: -0.15pt;">appointed in consultation with </span><span style="letter-spacing: -0.6pt;">the Finance Division.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 315.25pt;" valign="top" width="420"><div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
All schemes costing below Rs 10.00
million (non-recurring) and/or Rs.1.00 million (recurring) with the
concurrence of the Ministry of Finance. The power is subject to the
conditions mentioned against Federal Ministries. </div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 134.75pt;" valign="top" width="180"><div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<span style="letter-spacing: -0.65pt;">Corporations/Non
Commercial </span><span style="letter-spacing: -0.4pt;">Organizations having a
Director </span><span style="letter-spacing: -0.2pt;">Member Finance approved by
</span><span style="letter-spacing: -0.65pt;">Finance Division.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 315.25pt;" valign="top" width="420"><div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<span style="letter-spacing: -0.45pt;">All
schemes costing below Rs. 4.00 </span><span style="letter-spacing: -0.35pt;">million
(non-recurring) and/or Rs. 1.00 </span><span style="letter-spacing: -0.55pt;">million
(recurring). The power is subject </span><span style="letter-spacing: -0.5pt;">to
the conditions mentioned against </span><span style="letter-spacing: -0.65pt;">Federal
Ministries.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 134.75pt;" valign="top" width="180"><div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<span style="letter-spacing: -0.55pt;">Northern
Areas Council.</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 315.25pt;" valign="top" width="420"><div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<span style="letter-spacing: -0.35pt;">All
schemes costing below Rs. 10.00 million (non-recurring) and/or Rs. 2.00 </span><span style="letter-spacing: -0.25pt;">million (recurring). The power will be </span><span style="letter-spacing: -0.45pt;">subject to the conditions mentioned </span><span style="letter-spacing: -0.55pt;">against Federal Ministries.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 134.75pt;" valign="top" width="180"><div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<span style="letter-spacing: -0.3pt;">Islamabad
Development Working party.</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 315.25pt;" valign="top" width="420"><div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<span style="letter-spacing: -0.3pt;">All
schemes costing below Rs.10.00 </span><span style="letter-spacing: -0.35pt;">million
(non-recurring) and/or Rs. 2.00' </span><span style="letter-spacing: -0.25pt;">million
(recurring). The power will be </span><span style="letter-spacing: -0.5pt;">subject to
the conditions mentioned </span><span style="letter-spacing: -0.55pt;">against Federal Ministries.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 134.75pt;" valign="top" width="180"><div class="MsoNormal">
FATADC.</div>
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 315.25pt;" valign="top" width="420"><div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<span style="letter-spacing: -0.25pt;">All
schemes costing below Rs. 10.00 </span><span style="letter-spacing: -0.4pt;">million
(non-recurring), and/or Rs. 2.00 </span><span style="letter-spacing: -0.35pt;">million
(recurring). The powers will be </span><span style="letter-spacing: -0.3pt;">subject
to the conditions mentioned </span><span style="letter-spacing: -0.55pt;">against
Federal Ministries.</span></div>
<div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 134.75pt;" valign="top" width="180"><div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<span style="letter-spacing: -1pt;">FATA</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 315.25pt;" valign="top" width="420"><div class="MsoNormal" style="text-align: justify;">
Governor NWFP empowered to
sanction FATA scheme to the extent permissible in respect of Provincial
schemes, i.e., all FATA schemes costing up to and including Rs. 30.00
million (non-recurring) after they have been processed by the PDWP.</div>
<div class="MsoNormal" style="margin: 6pt 0in; text-align: justify;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-left: 0pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;">DELEGATION
OF POWERS:</b></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">2.44</b> Additional powers have been conferred
on the Ministries and Divisions vide Annexure II to the Ministry of Finance
O.M. No. F. 1(5) R. 12/80 of 11th
March, 1981, as amended from time to time. These can be exercised
by them subject to:—</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(a)</b> The availability of funds by valid
appropriation from within the sanctioned budget grant;</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(b)</b> The foreign exchange, where
required from within the allocation of foreign exchange sanctioned for them.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify;">
The financial powers already
conferred on them under the F.Rs. and GFRs prior to the introduction of new system
will continue to be exercised by them. These powers may be exercised by the
Ministries/Divisions without consulting their Financial Advisers. The advice,
if any, given by the Financial Advisers in such cases, is not binding and may
be over-ruled by the Secretary of the Ministry/Division concerned.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">2.45.</b> The administrative
Ministries/Divisions are also empowered to delegate such of their powers as may
be appropriate to the Heads of Attached Departments and subordinate offices
under them as follows:</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(i)</b> By the Secretaries of the
administrative Ministries/Divisions, to the officers subordinate to them in the
Ministries/Divisions, without consulting their Financial Adviser ;.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(ii)</b> By the Secretaries of the
administrative Ministries/Divisions to other officers subordinate to them in
consultation with their Financial Adviser ;</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(iii) </b>By the Heads of Departments, to
officers subordinate to them, in their headquarters office without consulting
the Financial Adviser ;</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(iv)</b> By the Heads of Departments, to
other officers subordinate to .them in consultation with the Financial Adviser.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify;">
In respect of the schemes relating to
current expenditure which have been prepared in detail and included in the
budget expenditure sanctions may be accorded by the administrative Ministries/Divisions
without the concurrence of the Ministry of Finance. Where lumpsum provision is
made in the budget expenditure sanction can be given with the concurrence of
the Financial Adviser to the extent of his powers as a Joint Secretary of the
Ministry of Finance. Cases which are beyond the powers of the Financial
Advisers are to be submitted by him to the Finance Secretary for his
concurrence.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">2.46</b> The advice given by the Financial
Advisers in cases which do not fall within the powers delegated to the
administrative Ministries/Divisions is binding. In case the advice of the
Financial Adviser is not acceptable to the Ministries/Divisions, the Secretary
of the Ministry/Division may take up the case with Additional Finance Secretary
(Exp.), Finance Secretary or the Minister concerned may take it up with the
Finance Minister.</div>
<div class="MsoNormal" style="margin-left: 0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;">BUDGETARY PROCEDURE:</b></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">2.47</b> The budget is an essential
instrument of financial control. The scrutiny of all expenditure proposed by
the Ministries/Divisions through the Financial Adviser is undertaken by the
Finance Division as a pre-budget exercise. The budget proposals should,
therefore, be carefully scrutinized by the Financial Adviser before agreeing to
budget provision. Once provision for expenditure has been made in the budget
and the budget has become effective the Ministries/Divisions have authority to
sanction expenditure from within the sanctioned budget grant and subject to the
financial powers delegated to them. To enable them to issue expenditure
sanction without further consultation with Financial Adviser, in cases within
their financial competence, the Ministries/Divisions should ensure that
item-wise details are shown both in Part I and Part II Estimates. The budget
procedure to be followed is as under:—</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(i)</b> Budgeting being a continuous
process, the preparation of the budget should begin well ahead of the year to
which it relates. The proposals for establishment and other items of
expenditure should be cleared with the Financial Adviser as and when the
proposals are ready.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(ii)</b> Part I of the budget and Part II
Estimates and new items statements are to be finally scrutinized by the
Financial Advisor.He will issue to the Budget Wing of the Finance Division and
the Accountant General, Pakistan Revenues, copies of the budget orders in
respect of Part I Estimates and verified copies of new items Statements in
respect of Part II Estimates. The admitted Part I & Part II estimates,
should be compiled together in the 'Demands' by the Finance and Accounts
Officer, and sent through the Financial Adviser to the Budget Wing of the
Finance Division.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(iii)</b> Estimates of revenue receipts and
capital receipts should in the first instance be coordinated and scrutinized by
the Finance and Accounts Officer and after verification and approval by the
Financial Adviser sent to the Budget Wing of the Finance Division.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(iv)</b> Lump sum provision should not be
proposed except in the most exceptional circumstances which should be recorded.
Where such a provision has been made expenditure therefrom should be sanctioned
only with the prior concurrence of the Financial Adviser. In case a lumpsum
provision for temporary posts the Financial Adviser can exercise his power to
the extent available to him as Joint Secretary of the Finance Division. Cases
beyond those powers have to be submitted to the Additional Finance Secretary
(Expenditure)/Finance Secretary for concurrence.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftn3" name="_ftnref3" style="mso-footnote-id: ftn3;" title=""><b style="mso-bidi-font-weight: normal;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">[3]</span></b></b></a><b style="mso-bidi-font-weight: normal;">(v)</b> As a general policy no allocation
shall be provided in the ADP for
new/unapproved development schemes except in the most exceptional circumstances
which shall invariably be recorded both in the Budget as well as in the ADP Books. Releases against such provisions shall,
however, be made only after approval of such new schemes by the competent
authority and with the prior approval of the Financial Adviser's Organization
concerned.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftn4" name="_ftnref4" style="mso-footnote-id: ftn4;" title=""><b style="mso-bidi-font-weight: normal;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">[4]</span></b></b></a><b style="mso-bidi-font-weight: normal;">(vi)</b> Similarly no sector wise lump sum
allocation shall be made in the ADP
as a general policy, except in most exceptional circumstances which shall
invariably be recorded .'In respect of such lumpsum provisions, the sponsoring
Ministries/Divisions/Departments concerned shall invariably furnish a list of
approved Schemes indicating bifurcation of the lumpsum allocation against each
scheme to F As/Planning Division and other Organization concerned. Releases
against this provision will be made with the prior approval of Financial
Adviser.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftn5" name="_ftnref5" style="mso-footnote-id: ftn5;" title=""><b style="mso-bidi-font-weight: normal;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">[5]</span></b></b></a><b style="mso-bidi-font-weight: normal;">(vii)</b> All releases against the
allocation provided in the ADP for
individual schemes as have already been approved formally by the competent
authority or have been given anticipatory approval by the Chairman, ECNEC, will
also be made with the prior approval of FA's Organization concerned.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(viii)</b> Demands for Supplementary Grants
shall not be made, except in extraordinary circumstances, for which full
justification shall be furnished to the Financial Adviser/Finance Division with
reasons why the additional expenditure could not be foreseen at the time of
submitting of proposals for budget provision. No. expenditure shall be incurred
without the prior concurrence of the Financial Adviser/Finance Division.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(ix)</b> Foreign Exchange budget shall be
prepared in accordance with the instructions issued by the External Finance
Wing from time to time.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;">GENERAL
INSTRUCTIONS REGARDING PREPARATION OF BUDGET:</b></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">2.48</b> The Annual Budget Statement
containing the estimated annual revenue and expenditure together with the all
other receipts and disbursements arising both la Pakistan and abroad, is laid before
the National Assembly. The material on which the budget and Demands for Grants
are based is obtained by the Ministry of Finance in the form of detailed
estimates submitted by other Ministries, which in turn depend for the material
on heads of departments, heads of offices and other officers, who collect the
revenue or incur expenditure. The Accountant General is responsible for
rendering such assistance in the preparation, check and consolidation of Budge!
Estimates and Demands for Grants as may be settled by the Ministry of Finance
in consultation with the Auditor General of Pakistan, The form of the budget and
Demands for grants is laid down by the Ministry of Finance and no alteration of
arrangement or classification can be made without their approval.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">2.49</b> In framing budget estimates the
estimating authorities should exercise the utmost foresight. All items of
receipts and expenditure that can be foreseen should be provided for under the
proper heads. This exhortation to show foresight should not, however, be taken
as an invitation to provide for unnecessary items of expenditure. While care
shall be taken to see that all items of expenditure that can be foreseen are
provided for, it is equally essential that the amount of the provision is
restricted to what is really necessary. The Ministry of Finance can and does
exercise its right to excise or reduce the provision for any item which it
thinks unjustifiable, (A scientific basis has to be evolved to scrutinise the
budget proposals). The past level of actual expenditure/provision is no doubt,
by and large, the usual yardstick for determining the provisions for the next
year but it has its limitations when it comes to abnormal expenditure and
justification, therefore, needs to be examined on merits. Pay and allowances
(including recreation allowance) can be subjected to straight arithmetical
calculation. In providing for stores and equipment it is necessary to ensure
that the estimates are based on approved and workable norms for the supply and
replacement of consumable stores and spare parts, as well as for the supply of
new equipment, and that they are properly tied up with their price schedules.
The estimates in all cases should take into account the items already in stock.
The aim is that the budget provision should have a rational basis and should be
worked out with prudence and all precaution.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<br /></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">2.50</b>
The basic rules for the preparation of the detailed estimates are as
follows.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(i)</b> the estimates should be prepared on
the basis of what is expected to be actually received or paid (under sanction)
during the ensuing year, including arrears of previous years and not only the
demands or the liability falling due within the year. In other words the
estimates should include all receipts and payments during the coming year,
irrespective of the fact that such receipts or payments relate to the
transactions of that year or the previous years. For instance, materials to be
ordered in August, 87 but not expected to be paid for till August, 88 will be
provided for in the budget estimates for the year 1988-89 and not in the
estimates for the year 1987-88. Similarly revenue due in August, 1987 but not
expected to be received in the treasury till August, 1988 will be provided for
in the receipt estimates for the year 1988-89 and not 1987-88.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(ii)</b> The estimates should not show
merely the- net receipts or net charges. The gross transaction in the case of
both receipts and charges in each department should be shown separately.
Receipts are to be estimated as receipts on the receipt side of the estimates
and expenditure on the expenditure side. It is not permissible to deduct receipts
from charges or charges from receipts and frame estimates of net receipts or
net charges. The practice of framing estimates on a gross and not on a net
basis enabled the Legislature to exercise control over expenditure which it
could not do if the executive approached the Legislature for authority merely
for that part of the expenditure which could not be met from receipts. Yet in
certain cases budgeting is on a net basis. For instance, refunds of revenue are
deducted from gross collection and the estimates are prepared only for the net
receipts, the reason being that refunds do not really represent the
expenditure.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(iii)</b> No provision should be made in
Part I for items of expenditure not covered by sanction, either general or
specific. If any provision is considered necessary for any unsanctioned item,
it should be included in Part II. It should on no account be incorporated in
Part I (Standing and Fluctuating Charges).</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(iv)</b> Under the provision 'Pay of
officers' and 'Pay of Establishment' details should be furnished in a separate
form (GFR-I) showing names,
designation, increments due, etc.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(v)</b> In the case of sanctioned
establishment, whether permanent or temporary, full amount of the pay-including
increments which are likely to be drawn by the incumbents on duty during the
period should be provided;</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(vi)</b> Where no Leave Reserve exists
provision should be made for leave salary both for the officers and the
establishment on the basis of past actuals,' regard being paid to any new
factor.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(vii)</b> Provision should not be made for
those who are on deputation or are otherwise absent and are not likely to
return in the year for which estimates are being prepared, but the names of
such personnel should be shown in Form GFR
I.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(viii)</b> No provision should be made for
posts which it has been decided to leave unfilled or which have been kept in
abeyance as a measure of economy. If it is desired^ to revive any of such posts
prior consent of the Ministry of Finance should be obtained before making any
provision in the estimates on this account;</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(ix)</b> For all fixed recoveries and fixed
payments (other than establishment charges) the sanction fixing the amount
should be quoted;</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(x)</b> Every department should provide,
for the whole receipts and charges with which it deals finally; </div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(xi)</b> No lumpsum provision should be
made except, with the concurrence of Ministry of Finance, in most exceptional
circumstances, the reasons for which should be recorded in writing;</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(xii)</b> Provision for losses should not
be made in the estimates. If however, the nature of work of a department is
such that losses must be regarded as inevitable each year, provision may be
made with the special sanction of the Ministry of Finance in each case;</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(xiii)</b> the estimates of receipts and
varying charges should not be merely arithmetical average of the last three
years' figures, the average is a guide, but it should not be taken absolutely;
and</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(xiv)</b> a lump deduction Should be made
if savings are anticipated for posts likely to remain vacant or for other
reasons.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;">TIME
TABLE AND DETAILED PROCEDURE FOR
PREPARATION OF BUDGET ESTIMATES:</b></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">2.51</b> The annual budget estimates should
be prepared in accordance with the 'Budget Call' letter issued by the Ministry
of Finance in October every year. Separate estimates have to be prepared in respect
of:—</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(i)</b> Receipts;</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(ii)</b> Non-Development
Expenditure;</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(iii)</b> Development
Expenditure.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify;">
The following detailed procedure is
to be followed:</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;">RECEIPTS:
---</b></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.5in;">
The estimates are to
be prepared in accordance with the following heads of receipts:-</div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt; text-align: left; width: 600px;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 2.95in;" valign="top" width="283"><div class="MsoNormal" style="margin-left: -51.8pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;">Heads of Receipts</b></div>
<div class="MsoNormal" style="margin-left: -51.8pt; text-align: justify;">
<br /></div>
</td>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 3.3in;" valign="top" width="317"><div class="MsoNormal" style="margin-left: -51.8pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;">Estimating Authorities</b></div>
<div class="MsoNormal" style="margin-left: -51.8pt; text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 2.95in;" valign="top" width="283"><div class="MsoNormal" style="text-align: justify;">
Principal Heads of Revenue</div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 3.3in;" valign="top" width="317"><div class="MsoNormal" style="text-align: justify;">
Central Board of Revenue.</div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 2.95in;" valign="top" width="283"><div class="MsoNormal" style="text-align: justify;">
Other Revenue Receipts/ Capital Receipts.</div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 3.3in;" valign="top" width="317"><div class="MsoNormal" style="text-align: justify;">
Administrative Ministries/
Divisions.</div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 2.95in;" valign="top" width="283"><div class="MsoNormal" style="text-align: justify;">
Foreign Aid</div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 3.3in;" valign="top" width="317"><div class="MsoNormal" style="text-align: justify;">
Economic Affairs Division.</div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 2.95in;" valign="top" width="283"><div class="MsoNormal" style="text-align: justify;">
Debt, Deposits and Remittance Heads.</div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 3.3in;" valign="top" width="317"><div class="MsoNormal" style="text-align: justify;">
Financial Advisers, Ministries
of Defence and Communications, State Bank of Pakistan, Central Directorate of
National Savings and Administrative Ministries/Divisions.</div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.5in;">
The first
preliminary, second preliminary and final estimates should be submitted to the
Ministry of Finance on the prescribed dates. These will include both internal
and external resources and will form the basis for determining the size of
Annual Development Plan for the next year.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">2.52</b> Estimates of foreign loans and
credits are required to be supported by details of individual projects and
purposes and are to be drawn up separately for each of the following
categories:—</div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt; text-align: left; width: 606px;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 171pt;" valign="top" width="228"><div class="MsoNormal" style="margin-left: 0pt; text-align: justify;">
Category
I.</div>
</td>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 283.5pt;" valign="top" width="378"><div class="MsoNormal" style="text-align: justify;">
Loans for Federal Projects.</div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 171pt;" valign="top" width="228"><div class="MsoNormal" style="margin-left: 0pt; text-align: justify;">
Category
II.</div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 283.5pt;" valign="top" width="378"><div class="MsoNormal" style="text-align: justify;">
Loans for purchase of
Non-project commodities.</div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 171pt;" valign="top" width="228"><div class="MsoNormal" style="margin-left: 0pt; text-align: justify;">
Category III</div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 283.5pt;" valign="top" width="378"><div class="MsoNormal" style="text-align: justify;">
Loans for Provincial Projects.</div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 171pt;" valign="top" width="228"><div class="MsoNormal" style="margin-left: 0pt; text-align: justify;">
Category
IV.</div>
<div class="MsoNormal" style="margin-left: 0pt; text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 283.5pt;" valign="top" width="378"><div class="MsoNormal" style="text-align: justify;">
Loans for Railways.</div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 171pt;" valign="top" width="228"><div class="MsoNormal" style="margin-left: 0pt; text-align: justify;">
Category
V.</div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 283.5pt;" valign="top" width="378"><div class="MsoNormal" style="text-align: justify;">
Loans for Autonomous Bodies,
Local Funds, etc., under the Federal Government.</div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 171pt;" valign="top" width="228"><div class="MsoNormal" style="margin-left: 0pt; text-align: justify;">
Category
VI</div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 283.5pt;" valign="top" width="378"><div class="MsoNormal" style="text-align: justify;">
Loans for Autonomous Bodies, Local Funds
etc. under the Provincial Governments.</div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 171pt;" valign="top" width="228"><div class="MsoNormal" style="margin-left: 0pt; text-align: justify;">
Category VII.</div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 283.5pt;" valign="top" width="378"><div class="MsoNormal" style="text-align: justify;">
Loans for credit Agencies for Private
Sector Projects.</div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.5in;">
Estimates of
guaranteed loans and credits are, however, to be shown separately from other
foreign loans and these should also be supported by details of individual
projects.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">2.53</b> Estimates for foreign aid grants
from Countries and specialised agencies such as those mentioned below are to be
submitted with complete details:—</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(a)</b> Australia,</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(b)</b> Canada,</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(c)</b> Ford
Foundation,</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(d)</b> U.N.
and its specialised Agencies.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(e)</b> U.S.
AID, and</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(f)</b> Other
countries (Agencies to be shown separately).</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify;">
The estimates of foreign project
assistance, both loans and grants have to be fully tied up with the relevant
projects and wholly reflected in the Annual Development Programme and the
budget of the concerned agencies of the Federal or Provincial or Autonomous
Bodies. This aspect will need to be fully taken care of by the Economic Affairs
Division by preparing the relevant estimates in close consultation with the
executing agencies of those projects. The executing agencies are required to
afford all assistance to the Economic Affairs Division in this regard so as to
enable them to submit the estimates in time.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.5in;">
The projection of
all financial outlays developmental or non-developmental, call's for a correct
estimation of resources and that the time schedule for the various stages of
budget making is strictly adhered to. These aspects should be borne in mind by
all estimating authorities. Further it will facilitate the task of the Finance
Division if the estimates of revenue and capital receipts are prepared and
furnished in the prescribed proforma. The estimates in respect of Debt,
Deposits and remittances and other capital receipts will continue to be
prepared as at present.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.5in;">
Administrative
Divisions should coordinate the estimates of the different estimating
authorities under them and to submit the verified and consolidated estimates to
their Financial Adviser. The Financial Advisers will scrutinize the estimates
and forward them with their comments to the Budget Wing by the prescribed date
addressed to Deputy Secretary (Resources).</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">2.54</b> Estimates of receipts accruing to
Government by way of dividends on investments made in various autonomous
bodies/corporations, etc, on preference and ordinary shares should be submitted
with details mentioning the rate of dividend fixed by the Government on such
shares, if any. The reasons for non-inclusion of such receipts in the estimates
on any shortfall in the estimates on account of dividend receipt should be
fully explained.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;">NON-DEVELOPMENT
EXPENDITURE:</b></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">2.55</b> Budget preparation has to begin
well ahead of the year to which it relates. The proposals for establishments
and other items of expenditure are required to be cleared by the administrative
agencies with their Financial Advisers as and when they are ready without
waiting for the 'Budget Call' circular from the Ministry of Finance. It should
be ensured that the Budget Estimates submitted to the Financial Adviser for
scrutiny and acceptance contain only the agreed items of expenditure. The
classification of expenditure in terms of functions and objects should be
correctly shown in the NISs. Due to computerization a new format of BO/NIS has been adopted. The instructions to fill this
format should be followed strictly</div>
<div class="MsoNormal" style="margin-left: 0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;">REVISED ESTIMATES FOR THE CURRENT YEAR:</b></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">2.56</b> The preparation of Revised
Estimates for the current year should precede the framing of Budget Estimates
for the next year. The following factors have to be taken into account in
preparing the Revised Estimates:</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(i)</b> Actuals
for the first 4 months of the current year;</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(ii)</b> The
actuals for the last 8 months of the previous years;</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(iii)</b> The
12 months' actuals of the past three years;</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(iv) </b>Order issued or proposed to be
issued regarding —</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;">(a)</b> Appropriation or reappropriation within
the sanctioned grant;</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;">(b)</b> New items of expenditure
sanctioned through supplementary grants; and</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;">(c)</b>
surrenders already made or likely to be made during the year.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(v)</b>
Any other relevant factors.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify;">
Any information required from the
Accountant General in connection with these estimates should be obtained from
him separately.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">2.57</b> Where Revised Estimates of
expenditure for the current financial year exceed the sanctioned grant, it
should be stated whether the increase has been authorised by competent
authority and, if so, attested copies of the relevant orders should be appended
to the estimates. It should also be indicated how the increase is proposed to
be met (i.e. by reappropriation of savings within the grant or through
supplementary grant). The revised estimates should be accompanied by a list of
supplementary grants already sanctioned and included in the said Revised
Estimates. When the revised estimates are less than the authorised grant
reasons for savings should be given. These requirements are applicable to both
Part I and Part II Estimates.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;">BUDGET
.ESTIMATES FOR THE ENSUING YEAR:</b></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">2.58</b>
The estimates are to be prepared in two parts:</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.5in;">
<b style="mso-bidi-font-weight: normal;">Part I:</b> Relates to standing charges which though may vary from year
to year are not dependent on the volition of the Head of Department, e.g.,
permanent establishments (both officers and staff), travelling and other fixed
allowances and other ordinary contingent expenditure.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.5in;">
<b style="mso-bidi-font-weight: normal;">Part II:</b> Relates to fresh charges which may include new items of
expenditure, such as temporary additions to existing establishments or to
services, facilities and organizations which are either continued from year to
year on a temporary basis or have been newly sanctioned and have not been
provided for in the current year's budget. Only those proposals should be
included which have already been cleared with the Financial Adviser. These
should be submitted through the Financial Adviser in the form of self-contained
note/memoranda, accompanied by supporting details to facilitate scrutiny.
Lumpsum provision in the budget should not be made or proposed except in most
exceptional circumstances which should be invariably recorded. As far as
possible items under the object classification should be proposed according to
the prescribed detailed heads of expenditure so that the number of references
to the Financial Advisers/Finance Division is reduced to the minimum.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify;">
Part I Estimates are prepared on
printed forms supplied by the Accountant General in whose circle of account the
expenditure is to be booked. These forms contain separate columns to show:—</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(i) </b>Code No. (Major, minor and detailed
objects)</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(ii) </b>The actuals of the last three
years under each sub-head and detailed head. These actuals are required to be
filled in by the Accountant General.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(iii) </b>Actuals for the last eight months
of the previous year and the first four months of the current year.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(iv)</b>
The sanctioned budget for the current year,</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(v) </b>
The revised estimates for the current year; and</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(vi)</b>
The budget estimates for the ensuing year.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify;">
The actuals of the last three years
are noted by the Accountant General in the relevant columns of the forms sent
out by him to the estimating authorities. The estimating authorities fill in
the rest of the columns. Since the revised estimates, like the past actuals,
are one of the material factors to be taken into account in preparing the
budget estimates, the revised estimates should be prepared with great care and
should include or omit the commitments that are likely to materialize or not
likely to materialize during the year</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.5in;">
The Budget Estimates
of non-development expenditure for ensuing year should be accompanied by such
details as nominal rolls in the prescribed form, calculation of Allowances,
Honorarium, etc. and other charges so as to permit proper scrutiny. They should
further be supported by a comparative statement in Form S-203 showing the
position of past three years actuals, the sanctioned grant and the Revised
Estimates for current year and the proposed Budget Estimates for the next year.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;">BREAK-DOWN
OF ESTIMATES TO BE INCLUDED IN THE DEMAND .FOR GRANTS AND
APPROPRIATION:</b></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">2.59</b>. The estimates of expenditure
included in the Budget Estimates should be broken down into 'Charged' and
'Other than Charged' expenditure and also should show Revenue Account Expenditure
separately from Development Expenditure.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;">BUDGET
ESTIMATES IN RESPECT OF DEVELOPMENT EXPENDITURE:</b></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">2.60</b> The revised estimates for the
current year should not exceed the original budget, estimates, plus
supplementary grants already sanctioned minus surrenders and shortfalls in
utilization of foreign projects assistance. These should be accompanied by a
list of supplementaries already sanctioned and included in the Revised
Estimates.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">2.61</b> The estimates should not include
any scheme which has not been approved in accordance with the prescribed
procedure. Simultaneously with the formulation and submission of their Annual
Development Programme to the Planning Division, the administrative
Ministries/Divisions should supply a copy of their programme to their
respective Financial Adviser. This should be accompanied by detailed
expenditure estimates for budget provision in respect of individual projects.
Other relevant information or material should be supplied according to the
time-table.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">2.62</b> In the case of on-going projects,
the estimates should also be accompanied by relevant files in which the budget
provisions for the current year were admitted. AH new projects for which budget
provision is proposed for the first time should be supported by the relevant
PC-I or PC-II Form. If any provision is to be made for work§ expenditure a
separate statement in PPWD Form 4 should also be submitted. The Works Division
will compile them according to individual development projects included in the ADP and furnish a copy to the Budget Wing of the
Finance Division within three days after the finalization of budget estimates
in respect of development project.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">2.63 (i)</b> when proposing budget
estimates for projects/schemes in the ADP
it should be ensured that there is no overlapping as to the nature and scope of
project/scheme between items proposed in the development and non-development
budget. Where certain activities/operations are to be carried out partly
through the development budget and partly from non-development budget a
consolidated picture should be presented to the Financial Adviser while
submitting the budget estimates for development expenditure. .</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(ii)</b> In order fully to support the
provision for development expenditure, the estimating authorities should
furnish separate information under the following headings alongwith the
estimates of individual projects/scheme to their Financial Adviser who after
scrutiny will pass it on to the Budget Wing :---</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;">(a)</b> Name
of the project/scheme.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;">(b)</b> Expected
date of completion.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;">(c)</b> Physical
targets envisaged in the project/scheme.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;">(d)</b> Expenditure
to the end of the previous years.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;">(e)</b> Percentage
of completion till 30th June of the previous year.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;">(f)</b> Revised
Estimates and targets likely to be achieved.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;">(g)</b> Budget
estimates for next year,</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;">(h)</b> Targets
proposed for next year.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;">(i)</b>
Basis for determining targets for the current and next year (i.e. unit
cost or any other unit of measurement).</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.5in;">
When furnishing the
above information the estimating authorities should, as far as possible, specify
the physical targets in quantitative terms (e.g., road mileage to be
constructed, hospital beds to be provided, number of new school seats to be
made available, acreage to be covered by Plant protection measures, etc.,
etc.). In cases where quantitative assessment of physical targets is not
feasible, the likely achievements should be specified in broad details.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">2.64 (i)</b> Fair copies of New Item
Statements in respect of accepted estimates of development expenditure should
be distinctly marked to indicate that the provision relates to development
expenditure. The classification of expenditure in terms of functions and
objects should be correctly shown on the NISs. Due to computerization a new
format to N1S has been adopted. The instructions to fill this should be
followed strictly.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(ii)</b> Budget orders in respect of Part I
estimates relating to all Circles of account issued by the Financial Advisers
should be addressed to the Accountant General, Pakistan revenues, Islamabad.
Budget orders issued thereafter, if any, should be addressed to the Finance
Division (Budget Wing). Islamabad.
Copies of all Budget Orders issued in respect of Part I estimates whether
before or after the 15th March should invariably be sent to the Finance
Division (Budget Wing) Islamabad in duplicate alongwith copies of the relevant
Part I estimates and a memorandum explaining the variations between :—</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;">(a)</b>
Current year's sanctioned grant and the Revised Estimates as admitted;
and</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;">(b)</b>
The admitted Budget Estimates for the current year and those for the
next year.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(iii)</b> The budget orders should not be
in the form merely of modifications to the estimates Such orders on Part 1
Estimates for the next year should invariably give details of accepted
provision that will appear in the Details of Demands for Grants and
Appropriations and should also show :—</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;">(a)</b> The number of posts in each grade
and related provision under the Establishment Charges;</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;">(b)</b> The provision for different objects
of expenditure under the 'Regular Allowances' and other items of expenditure
formerly classified as contingent charges ; and</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;">(c)</b> The details of recoveries, if any,
should invariably be shown by specific nomenclature</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(iv) </b>Fair copies of all NISs should be
sent to the Finance Division (Budget Wing) as well as to the Accountant General
Pakistan Revenues, Islamabad, accompanied by a copy of memorandum explaining
the variation between (a) the Budget Estimates and the Revised Estimates for
the current year and (b) the Budget Estimates for the current year and the
admitted Part I Budget Estimates for the next year. No Budget Order or N1S
would be accepted without the approved Memorandum explaining the variation.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;">COMMUNICATION
AND DISTRIBUTION OF GRANTS:</b></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">2.65</b> The Grants voted by the National
Assembly, together with any sums sanctioned for non-votable expenditure are
communicated by the Ministry of Finance to the administrative
Ministries/Divisions/Departments, and the Accountant General concerned in the
shape of lump sums known as primary units of appropriation. The administrative
Ministries and Departments then arrange the distribution of sanctioned funds,
where necessary 'among the controlling and disbursing officers subordinate to
them. The whole or part of the appropriation for a primary unit may be placed
at the disposal of controlling or a disbursing officer. The primary units may
also be broken up into a number of secondary units and the appropriation for
any of these wholly or in part, may be placed at the disposal of a subordinate
officer. An appropriation is intended to cover all the charge, including the
liabilities of any previous year, to be paid during the year or to be adjusted
in the accounts thereof. It can be authorised by competent authority at any
time before, but not after the expiry of the financial year.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;">CONTROL
OF EXPENDITURE:</b></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">2.66</b> The authority administering a
grant is ultimately responsible for watching the progress of expenditure on
public services under its control and for keeping expenditure within the grant.
In order to keep an effective control over the expenditure the administrative
Ministries/Departments should adopt the procedure laid down in Rule 89 of the
GFRs Vol. 1, so that the position of expenditure from month to month,
viz-a-viz, the appropriation may be kept under constant review and suitable action
may be taken in respect of savings and excess.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;">SURRENDER
OF ANTICIPATED SAVINGS:</b></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.5in;">
<b style="mso-bidi-font-weight: normal;">2.67</b> During the course of financial year Head of a Department or a
Disbursing Officer may find that expenditure under a particular object is
likely to be less than the provision in the budget due to the following causes
:—</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(a)</b> actual postponement of expenditure
;</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(b)</b> real savings due to economy ; and</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(c)</b> normal savings due to original
over-estimating or on account of the usual administrative causes.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">2.68</b> The savings under (a) above should
not be utilised by re-appropriation to meet new items of expenditure without
the sanction of the competent authority. If savings under (b) have been
affected deliberately to provide for an unforeseen emergency, these should not
ordinarily be utilized for new items of expenditure. All anticipated savings
should be surrendered to the Government immediately they are foreseen <a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftn6" name="_ftnref6" style="mso-footnote-id: ftn6;" title=""><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">[6]</span></a>but not later than 31st
March of each year in any case, unless they are required to meet excesses under
some other unit or units which are definitely foreseen at the time (see para
98, GFR, Vol I). However, savings
accruing from funds provided after 31st March shall be surrendered to
Government immediately they are foreseen but not later than 30th June of each
year. The savings should not be held in reserve to meet possible future
excesses.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">2.69</b> It is never desirable to spend the
money in a hurry or in ill-considered matter merely because it is available or
in order to avoid the lapse of a grant. It is in the interest of public service
that if a grant cannot be utilised profitably it should be surrendered. A rush
of expenditure particularly in the closing months of the financial year is a
breach of the principles of financial propriety.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;">RE-APPROPRIATION
OF FUNDS:</b></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">2.70</b> Re-appropriation means the
transfer of funds from one unit of appropriation to another such unit. The
reappropriation may be sanctioned by a competent authority in terms of the
powers delegated to the Ministries/ Divisions vide item 4 of the Annex II to
the Ministry of Finance O.M. No. F. 1(5) R-12/80,dated the 11th March, 1981.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;">SUPPLEMENTARY
GRANTS:</b></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">2.71 (i)</b> Normally no expenditure should
be incurred for which no provision has been made in the original estimate If,
however, at any stage it is found that an excess is likely to occur owing
either to an unforeseen emergency or under-estimating or on account of
insufficient allowance for factors leading to growth of expenditure, the
expenditure, if possible, should either be postponed, or met through
re-appropriation provided the officer concerned is competent to do so. If
neither the savings are available nor the expenditure can be postponed, an
application should be made to the Ministry of Finance ioi supplementary grant.
The application should be accompanied by a I nil explanation of the reason for
the excess and of the impossibility of providing funds to meet it from within
the sanctioned budget grant.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(ii)</b> The Application should be made by
the date as may be prescribed by the Ministry of Finance from time' to time.
The Ministries/Divisions/ Departments should not, however, hold up applications
till the last date, but forward each application to the Ministry of Finance as
soon as it is known that a Supplementary Grant will be necessary. On receipt of
an application, the Ministry of Finance will review the position of the grant
as a whole with reference to the known actuals of the year to-date and actuals
and estimates for the previous years. If after the examination of the Ministry
of Finance is convinced that the expenditure can neither be postponed nor can
be met from savings under other objects and that a supplementary grant is
necessary, a demand will be placed before the National Assembly as soon as it
is practicable.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">2.72 (a)</b> Keeping in view the above
principles, the request for a supplementary grant should be made in a
self-contained summary to be signed by the Secretary concerned in his capacity
as the Principal Accounting Officer. The summary should contain the following information:</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;">(i)</b> Total expenditure involved in the
proposal in the current year and the following years both recurring and
non-recurring.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;">(ii)</b> Classification of the expenditure
whether it is 'Charged on the Federal Consolidated Fund' or "Other
Expenditure" and also whether it is Revenue expenditure or development
expenditure</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;">(iii)</b> An analysis of the budget grant
to which the expenditure is debitable indicating:—</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 1.25in;">
<b style="mso-bidi-font-weight: normal;">(a)</b> Amounts provided object-wise;</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 1.25in;">
<b style="mso-bidi-font-weight: normal;">(b)</b> Particulars of expenditure already
incurred under each object; and</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 1.25in;">
<b style="mso-bidi-font-weight: normal;">(c)</b> Particulars of commitments
(including sanctions already issued) and plan of expenditure under each object
for remaining part of the financial year.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;">(iv)</b> Detailed justification of the
proposal and reasons why provision was not made in the budget.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;">(v)</b> The reasons why some of the contemplated
expenditure at (iii) (c) above cannot be dropped/curtailed to accommodate the
present proposal.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;">(vi)</b> The reasons why the proposed
expenditure cannot be postponed to a subsequent year.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(b)</b> The summary may be forwarded to the
Financial Adviser concerned who will examine the proposal and submit it to the
Additional Finance Secretary (Expenditure) with his recommendations. If the
proposal is approved by the Ministry of Finance, necessary sanction will be
issued by the Ministry/Division concerned under intimation to the Budget Wing
of the Ministry of Finance. The sanction letter will state that it issues with
the concurrence of the Finance Division and a copy of the sanction will be
endorsed to Audit by the Deputy Financial Adviser concerned.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;">AUDIT
REPORT AND APPROPRIATION ACCOUNTS:</b></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">2.73 (i)</b> Under Article 171 of the
Constitution, the Auditor-General of Pakistan is required to submit to
the President the reports relating to the accounts of the Federation, who
causes them to be laid down before the National Assembly. Accordingly an Audit
Report and the audited accounts in the form of appropriation Accounts of the
entire expenditure (Voted or Charged) of the Government for each financial year
are prepared. The Audit Report contains such comments on the regularity and
propriety of expenditure as are deemed necessary and proper as a result of
audit investigations. It also brings to the notice of the Legislature the
result of audit of all trading, manufacturing and profit and loss accounts and
balance sheets kept in respect of Government commercial or quasi-commercial
undertaking. Besides, it includes the report which the Auditor-General is
required to make on his examination of any receipts and accounts of stores and
stock with such comments as he may think fit on any important irregularity
discovered in the course of audit of such receipts and accounts.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(ii)</b> The appropriation accounts mainly
depend on explanation furnished by the Ministries/Divisions/Departments to the
Accountant General as to the cause of variations between the appropriation and
expenditure. The explanation in respect of variations between appropriation and
expenditure and of any apparent failure to .exercise adequate financial control
over expenditure should be concise, accurate and fully informative. Vaguely
worded phrases as due to "over-estimating" "covered by
reappropriation" or "reappropriation proved inadequate or
unnecessary" should be avoided. In any case, the Public Accounts Committee
is interested to know whether the variation was inevitable and whether it could
not have been foreseen.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;">PUBLIC
ACCOUNTS COMMITTEE:</b></div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">2.74</b> At the commencement of each
session, a Standing Committee of the Legislature, at the Centre and in the
Provinces respectively, is constituted for the purpose of scrutinising the
appropriation accounts and the audit report thereon in terms of Article 171 of
the Constitution. The Committee consists of • members elected by the
Legislature. The term of office of members of the Committee is one year, but
any member is eligible for re-election. The Chairman is elected by the
Committee from among its members. In the case of an equality of votes on any
matter, the Chairman has a second or casting vote. In England, the convention is that a
well known member of the Opposition is elected as Chairman so that there may be
proper opportunity for review and criticism, if necessary, of the financial
proceedings of Government of the day.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">2.75</b> The Accountant General is not a
member, but is usually invited to attend the meetings of the Provincial Public
Accounts Committee. In the case of the Central Public Accounts Committee the
Auditor General is similarly invited.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">2.76</b> The main function of the Committee
is to see that the money granted by the Legislature has been spent by the
Executive within the scope of the demand. This means that the Committee has to
satisfy itself that—</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(i)</b> The money recorded as spent against
the grant was actually spent and is not larger than the amount granted;</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(ii)</b> The money has not been spent for a
purpose not approved by the Legislature; and</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;">(iii) </b>There are no other irregularities
in the spending of public money by the Executive.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">2.77</b> Strictly speaking, the Committee
is concerned only with voted expenditure, but by a convention which has been
observed ever since the introduction of Public Accounts Committee, the
Committee deals with both voted an non-voted expenditure. In case where
accounts of receipts and of stores and stock are audited by the Auditor Genera]
the Committee also considers the audit reports thereon in much the same details
as in the case of expenditure.</div>
<div class="MsoNormal" style="margin: 6pt 0in 6pt 0pt; text-align: justify; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;">2.78</b> The Committee has the power to
examine the representatives of the .departments concerned and to summon the
officers more directly responsible whenever necessary.The Committee is entitled to offer criticism and
recommendations upon any matter discussed in an appropriation account or in the
audit report thereon. But the Committee is not an executive body. It has no
power, even after the minutest examination and on the clearest evidence, to
disallow any item or to issue an order. It can only call attention to an
irregularity of failure to deal with it adequately and express its opinion
thereon and record its findings and recommendations.</div>
<div style="text-align: left;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">2.79</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> After it has completed its examination of the
accounts the recommendations of the Committee are embodied in a report which is
laid before the Legislature. A day is usually allotted for the discussion of
the report when several important points are rose which are of great interest
to the general public. In respect of accounts spent over and above the grant
authorised by the Legislature votes are taken in each case.</span>
</div>
<div style="text-align: left;">
<br />
<hr size="1" style="text-align: left;" width="33%" />
<div id="ftn1">
<div class="MsoFootnoteText">
<a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftnref1" name="_ftn1" style="mso-footnote-id: ftn1;" title=""><span class="MsoFootnoteReference"><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[1]</span></span></span></a> c.f
Finance Division O.M No F. I (4) R. 12-81 dated 15<sup>th</sup> April, 1981.</div>
</div>
<div id="ftn2">
<div class="MsoFootnoteText">
<a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftnref2" name="_ftn2" style="mso-footnote-id: ftn2;" title=""><span class="MsoFootnoteReference"><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[2]</span></span></span></a> <span style="color: black;">Finance
Division DO No F 1 (1) R. 12-81 dated 24th February, 1981.</span></div>
</div>
<div id="ftn3">
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; margin: 8.9pt 0in 0in -84.15pt; text-align: justify;">
<a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftnref3" name="_ftn3" style="mso-footnote-id: ftn3;" title=""><span class="MsoFootnoteReference"><span style="font-size: 10pt;"><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[3]</span></span></span></span></a><span style="font-size: 10pt;"> c.<span style="color: black;">.f
Finance Division O.M No. F. 1(5) R. 12-80 dated 11<sup>th</sup> March, 1981.</span></span></div>
<div class="MsoFootnoteText">
<br /></div>
</div>
<div id="ftn4">
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; margin: 10.55pt 0in 0in -84.15pt; text-align: justify;">
<a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftnref4" name="_ftn4" style="mso-footnote-id: ftn4;" title=""><span class="MsoFootnoteReference"><span style="font-size: 10pt;"><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[4]</span></span></span></span></a><span style="font-size: 10pt;"> c.<i>f </i>Finance division O.M. No, F. 1(5) R. 12-80 dated 11<sup>th</sup> March,</span></div>
</div>
<div id="ftn5">
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; margin: 10.55pt 0in 0in -84.15pt; text-align: justify;">
<a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftnref5" name="_ftn5" style="mso-footnote-id: ftn5;" title=""><span class="MsoFootnoteReference"><span style="font-size: 10pt;"><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[5]</span></span></span></span></a><i><span style="color: black; font-size: 10pt;">c.f </span></i><span style="color: black; font-size: 10pt;">Finance division O.M.
No, F. 1(5) R. 12-80 dated 11<sup>th</sup>
March,</span><span style="font-size: 10pt;"></span></div>
<div class="MsoFootnoteText">
<br /></div>
</div>
<div id="ftn6">
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; margin: 6pt 0in 6pt -84.15pt; text-align: justify;">
<a href="http://draft.blogger.com/blogger.g?blogID=8854598589278537351#_ftnref6" name="_ftn6" style="mso-footnote-id: ftn6;" title=""><span class="MsoFootnoteReference"><span style="font-size: 10pt;"><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">[6]</span></span></span></span></a><span style="font-size: 10pt;"> <span style="color: black; letter-spacing: -0.25pt;">Finance
Division Notification No 3(5)-Reg 12/81 dt 20-12-84.</span></span></div>
<div class="MsoFootnoteText">
<br /></div>
</div>
</div>
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</div>Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-8854598589278537351.post-21508294720129407212012-02-21T21:57:00.000+05:002012-02-27T17:20:26.033+05:00FINANCIAL MANAGEMENT<div dir="ltr" style="text-align: left;" trbidi="on">
<div style="text-align: justify;" trbidi="off">
<div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; margin: 6pt 0in;">
<b><span style="font-size: 12pt;">FINANCIAL ADMINISTRATION</span></b></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<b><span style="font-size: 12pt;">DEFINITIONS:</span></b></div>
<div style="margin: 6pt 0in 6pt 0pt; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">1.1 (i) Public Finance:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The term
comprises two words public and finance. The word public is a collective noun
and means a collection of people. As an adjective it implies belonging to the
people. But recently this word has acquired a specialised sense. Now it is used
in contradistinction to the word "private". The word 'finance' means
money. It also signifies money matters and their management. Taken together the
term means money matters pertaining to a state. The term 'Publric Finance' has
been defined variously by various economists. A definition easier to understand
is that of Lord Dalton, one time Chancellor of the Exchequer of the United Kingdom.
He says that public finance is one of those subjects which lie on the border
line between Economics and Politics and that it signifies the income and
expenditure of public authorities and adjustment of one with the other. The
term "Public Authorities", broadly speaking, includes Federal
Government, Provincial Government, Autonomous organizations and Local Bodies.</span></div>
<div style="margin: 6pt 0in 6pt 0pt; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)Fiscal: ---</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Of Public Revenues: Financial;
having to do with treasury or exchequer. The word is derived from the Latin
word "fiscus" which means ‘purse'.</span></div>
<div style="margin: 6pt 0in 6pt 0pt; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii)Exchequer: ---</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Treasury of a
state or nation. The word is derived from old French "Exchequer
Chessboard" because the accounts were kept on a table marked in squares.</span></div>
<div>
<b><span style="font-size: 12pt;">PUBLIC FINANCE; WHY NEEDED </span></b></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 1.2</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> One can ask why a state should
need the finance. The answer is not very far to seek. As human-beings people
have certain wants which they can satisfy themselves, such as eating, drinking
and clothing, etc. But there are certain wants such as protection of life and
property, construction of railways, roads, bridges and irrigation canals and
establishment of hospitals, universities and ordnance factories, etc., which
one cannot do in his individual capacity and has to look to the state for doing
the needful. In order to perform this task, the state does require finance, and
that is done by means of raising revenue and then incurring expenditure.</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 1.3</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The finance is a fundamental
moulding factor in Public Administration. The public services have to be paid
for and, since with few exceptions, they are paid for by the recipient of the
specific service, the cost must e borne by the Community, usually through the
method of taxation. From times immemorial the tax collector has been one of the
most active and also the most ated of officials: While carrying out the orders
of a despot, perhaps, his eputation could be termed as well deserved. But in
the present democratic set-up, ven if the citizens' reactions have changed
little, the position is very different.There may be still individuals who
consider the state services as entirely non-productive, creating merely a
charge that is to be paid out of the economic resources of private
enterprise, but a moment's consideration of the many essential services
that are now provided both by the state and the various other public
authorities, would convince all, except the most partisan one, that
public Administration does provide services for which the term
"unproductive" will be misnomer. Whatever views may be held on the
subject it must be agreed that public Administration has to be paid for
and that ultimately the size and quality of a service must rest upon the
size and proportion of the resources that a community can afford to expend upon
it. Problems of this nature relating to the national income and
expenditure, methods of public accounting and principles of taxation fall
within the sphere of the 'public finance'.</span></div>
<div style="margin: 6pt 0in 6pt 5pt;">
<b><span style="font-size: 12pt;">OPERATION OF PUBLIC FINANCE:</span></b></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 1.4 </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">The operation of public finance
may be termed as involving a series of transfers of purchasing power. The
purchasing power of certain individuals is transferred to "Public
Authorities" by taxation and back again from these authorities to other
individuals by way of public expenditure. Sometimes the transfer of
purchasing power is not in cash, but in the form of goods and
Services such as provision of uniforms, education and medical treatment,
etc. As a result of these operations of public finance changes take place
in the amount and in the nature of wealth which is produced and in the
distribution of that among individuals and classes. The best system of
public finance is one that secures the maximum social advantages greatest
good of the greatest number from the operations which it conducts.</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<b><span style="font-size: 12pt;">TESTS OF MAXIMUM SOCIAL ADVANTAGES:</span></b></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 1.5</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The primary requirement is the
security of life and property. The, nation should be secure against
internal disorders and external, attacks. Then comes the promotion of
welfare of the people. They should be well-fed, properly clothed and
housed. Facilities for health and education should be available to all and
sundry. This can be achieved by increase in the production of wealth and its proper
distribution. One way of doing it is to transfer wealth from those who
have comparatively more to those who have comparatively less. This is done
by increased taxation on the former and providing more amenities to the
latter.</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<b><span style="font-size: 12pt;"><a name="DPPF">DIFFERENCE BETWEEN PUBLIC AND
PRIVATE FINANCE:</a></span></b></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 1.6</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Broadly speaking, an
individual's income determines the amount of his possible expenditure, but
a public authority's proposed expenditure determines the amount of its
anticipated income. In other words, while an individual adjusts
expenditure to income, a public authority adjusts income to expenditure.If the
expenditure of an individual increases he tries to increase his income
by working extra hours or by cutting down the expenditure. In such
circumstances a public authority would either scale down the expenditure
by retrenching the establishment and staff or by giving up more ambitious
development schemes. They may also make efforts to find out other avenues
of income. In good times, while an individual spends his savings on
luxuries or investments, a public authority would extend more amenities to
the people. In the present times, however, when the development plans are
under operation, the income always falls short of expenditure and the
deficit has to be made up by encouraging savings, raising internal and
external loans and by availing of the aids and grants offered by the friendly
countries. The other alternative could be the deficit financing, but that
leads to inflation and should, therefore, be the last resort.</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<b><span style="font-size: 12pt;">PUBLIC INCOME:</span></b></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 1.7</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The income of a public authority
includes all "incomings" and 'receipts'. Even public borrowings
form part of public income. Professor Saligman, a noted writer on Public
Finance, has classified public revenue into three broad categories,
namely: -</span></div>
<div style="margin: 6pt 0in 6pt 0pt; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i) Gratuitous Revenue.</span></b></div>
<div style="margin: 6pt 0in 6pt 0pt; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii) Contractual Revenue.</span></b></div>
<div style="margin: 6pt 0in 6pt 0pt; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii) Compulsory Revenue.</span></b></div>
<div style="margin: 6pt 0in 6pt 0pt; text-indent: 0.75in;">
<i><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12pt; font-style: normal;">(i) Gratuitous Revenue</span></b></i><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">.</span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Consists of
gifts, donations and grants, etc., gratuitously made without any direct or
indirect demand.They do not carry any obligation for goods and services to be
paid in return. Such an income is neither very certain nor uniform.</span></div>
<div style="margin: 6pt 0in 6pt 0pt; text-indent: 0.75in;">
<i><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12pt; font-style: normal;">(ii) Contractual Revenue</span></b></i><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">.</span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Comprises income
derived from public property and industry. The state owns property in the form
of lands and buildings. All rents received from such sources constitute
'Contractual Revenues'. The state may own industries such as railways, posts,
telegraphs and irrigation canals, etc. The income received from these
industries is also contractual revenue. Professor Saligman has called the
contractual income as "Prices" also. This is because they resemble
the prices charged by the producers for the goods and services they sell.</span></div>
<div style="margin: 6pt 0in 6pt 0pt; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii) Compulsory Revenue.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The income
under this category is mainly derived by the use of penal and taxing powers of
the state. The taxes are, by far, the most important source of revenues of a
state. The 'Compulsory Revenue' is further subdivided into three heads Fees,
Special Assessment and Taxes:</span></div>
<div style="margin: 6pt 0in 6pt 0pt; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(a) <i>Fees</i>.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> A fee is a payment levied by the
State in respect of services' performed for the benefit of the individuals.
Court fee, registration fee and licence fee are examples of this kind of
revenue.</span></div>
<div style="margin: 6pt 0in 6pt 0pt; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(b) <i>Special assessment</i>.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> It is a payment
made by the owners of property in respect of any improvement made to their
property by the public authority. If a park is built, this goes to enhance the
value of the properties in the locality and, therefore, the owners may be
required to pay extra tax in the form of special assessment. Educational cess
or any other kind of special cess may also be covered by this. Iqra tax comes
under this category. Toll tax collected on highways and bridges is another
example.</span></div>
<div style="margin: 6pt 0in 6pt 0pt; text-indent: 1in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(c) <i>Tax</i>.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> This is a compulsory charge
imposed by a public authority for the purpose of defraying expenses in
accordance with the common interest of all. The taxes can be direct as well as
indirect. Income- tax, corporation-tax and super-tax are direct taxes, whereas
import duties, excise duties and sales tax are indirect taxes.</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<b><span style="font-size: 12pt;">PUBLIC EXPENDITURE:</span></b></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">1.8</b> The public expenditure may be
broadly categorised as under: </span></div>
<div style="margin: 6pt 0in 6pt 0pt; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Maintenance and equipment of armed
forces including police, (a) in peace and (b) in war;</span></div>
<div style="margin: 6pt 0in 6pt 0pt; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Administration of Justice;</span></div>
<div style="margin: 6pt 0in 6pt 0pt; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Maintenance of the ceremonial head of
state and diplomatic representatives abroad;</span></div>
<div style="margin: 6pt 0in 6pt 0pt; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iv) </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Maintenance of the machinery of the
civil government including ministries, legislature and civil servants; </span></div>
<div style="margin: 6pt 0in 6pt 0pt; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(v)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Public debt charges including payment
of principal and interest;</span></div>
<div style="margin: 6pt 0in 6pt 0pt; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(vi) </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Expenditure directly devoted in
fostering industry and commerce; and</span></div>
<div style="margin: 6pt 0in 6pt 0pt; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(vii)
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Social
Welfare health, education, old-age pensions, famine relief and unemployment
allowance, etc.</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<b><span style="color: windowtext; font-size: 12pt;">SCOPE OF</span></b><b><span style="font-size: 12pt;"> FINANCIAL ADMINISTRATION:</span></b></div>
<div style="margin: 6pt 0in 6pt 0pt; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">1.9</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The financial administration means the
operations designed to make funds available to officials and to ensure their
lawful and efficient use. The principal parties involved are:</span></div>
<div style="margin: 6pt 0.25in 6pt 0pt; text-indent: 0.5in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(i) </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">the executive
bodies, which need funds;</span></div>
<div style="margin: 6pt 0.25in 6pt 0pt; text-indent: 0.5in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(ii) </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">the legislative
bodies which alone can grant funds;</span></div>
<div style="margin: 6pt 0.25in 6pt 0pt; text-indent: 0.5in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iii) </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">the executive offices that control the
expenditure of funds; and</span></div>
<div style="margin: 6pt 0in 6pt 0pt; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(iv) </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">the auditing offices which determine the
legality and propriety of the use of the funds.</span></div>
<div style="margin: 6pt 0in 6pt 0pt; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">In a small
organization, the fiscal management is relatively simple but in big
organizations like autonomous bodies, Provincial Governments and Federal
Government, the set-up, procedures and problems are complex. The fiscal
organizations deal with all the money aspects. The earning, saving, borrowing,
spending and investing of monetary funds are parts of the fiscal management. It
also consists of providing and utilizing the money, capital rights, credit and
funds of any kind which are required in the operation of an organization.</span></div>
<div style="margin: 6pt 0in 6pt 0pt; text-indent: 27pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">1.10</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The object, underlying the study of
fiscal management, is that of the operating official or executive who is
responsible for the execution and enforcement of legislation and who needs
funds to employ the necessary personnel to purchase equipment and to incur
other appropriate expenditure. The first task of operating official is,
therefore, to secure funds. The second task is to use the funds in the
performance of his agency operation. He must also maintain accounts to show the
flow of funds and to indicate the results of the expenditure. Finally, the
executive is required to submit the records for an independent audit to
determine the legality and propriety of their actions. The most important
aspect of fiscal management, as a part of Public Administration, concerns the
relationship involved in the series of operations and not in the amount of
revenue and expenditure in general or in particular. The emphasis is on the
relationships rather than on the figures.</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<b><span style="font-size: 12pt;">GENERAL CHARACTERISTICS OF FINANCIAL ADMINISTRATION:</span></b></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">1.11</b> Financial administration has three
broad objectives or responsibilities---Fiscal policy, accountability and
management.</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 1.12
Fiscal Policy: ----</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">The
Fiscal policy includes such matters as taxation theory, the incidence of
specific taxes, the overall effect of taxation and public debt upon the
economy, the deficit financing and probable force of unemployment. No other
branch of the economics has undergone such revolutionary development in recent
years as fiscal policy and theory. Although there have been many developments
with reference to advance economies, yet no systematic and integrated theory of
fiscal policy appropriate to an underdeveloped but developing economy has yet
been formulated. This does not mean that problems of fiscal policy in
under-developed economies have not been receiving the due attention. As a
matter of fact many individual agencies have been applying their brains both at
the theoretical and at the administrative levels. In a few words the fiscal
policy may be defined as "a policy under which the government uses its
expenditure and revenue programme to produce desirable effects and avoid
undesirable effects on the national income, production and employment."</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">1.13</b> In the days gone by the attitude
of the economists had been to give little consideration to the impact of the
government finance upon the entire economy. Their Primary concern had been to
find new sources to meet ever-growing demand of expending agencies. The single
objective pursued by them was increasing the revenues. They would not very much
concern themselves with issues, which had an overall impact on incidence of
taxation and their general repercussions. Instead of finding out who will
ultimately be taxed and whether he can afford, the main question had been how
to get more revenue with the least cost. This approach can be termed as
pragmatic rather than objective. The correct approach would be that pragmatism
must make room for planning. What is necessary is that more and more attention
should be paid to the relation of government expenditure to the economy as a
whole.</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">1.14</b> The Objectives of fiscal policy
are more or less the same in developed as in under-developed countries. In case
of under-developed countries, however, the economic objectives of tax and
budgetary policy are to promote investment, to maintain stability and to reduce
extreme inequalities in wealth and income. These objectives are not basically
different from the economic goals of allocative efficiency, economic growth,
stability and optimum income distribution, which guide fiscal policy in,
advanced countries on a free enterprise basis. The great importance of fiscal
policy in many underdeveloped countries arises from the fact that there the
state, under the democratic auspices, is called upon to play an active and
important role in promoting economic development.For various reasons,
especially the low ratio of savings to national income, the government of all
under-developed countries virtually have been forced to play this role. In
order to do this effectively they have to interfere in the economic life of the
country, control and regulate economic activities and compel and induce people
to behave in different ways. Another important reason, why public finance
assumes importance in under-developed countries, is the capital accumulation
which is the key problem. Efforts have to be made to achieve a higher ratio of
savings to national income than that exists at present. In the Communist
countries this has been achieved by keeping down the standard of living of the
people, by dictatorial restriction of resources allocated for the production of
consumer goods but this method is not open to the under-developed countries
which have chosen the democratic way. The temper of the time simply will not
tolerate great inequality of income and wealth. There is a clamour for higher
and higher wages.It is difficult to resist this clamour as long as the rich are
allowed to indulge in conspicuous consumption. The only way out of the dilemma
seems to be to have recourse to public investment to a significant extent side
by side with the private investment. Taxation could be used to ensure
collective saving and at the same time to promote private investment. By this
means the sacrifices involved in capital formation can be distributed more
equitably and the poor sections assured that all classes are making sacrifices
in potential consumption.</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
<b style="mso-bidi-font-weight: normal;">1.15 Accountability.</b> The
question is who is accountable to whom and for what In matters of financial
accountability both for money and property, such accountability applies not
only to the officers of higher status but also to the rank and file. This
problem' of accountability pervades all activities where funds and property are
involved whether the institution is a small shop, a big store, a corporation or
a government department. A store manager must see that his inventory conforms
to the record of income and sale, a cashier must balance his cash, and a
pharmacist must all time account for his supply of medicines.</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">1.16</b> Accountability of Such a type is
accomplished by a system of internal checks based upon record keeping. Thus
when a store-keeper receives an order to issue a particular item of store, he
makes an entry to that effect in the issue register and obtains the
acknowledgement of the person concerned. Similarly if a cashier has to pay some
money, he has to get an acknowledgment for it and to make necessary entries in
the cash book. These entries are checked and rechecked by the Supervisors. </span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">This procedure may seem quite
elaborate to call for shortening the red-tape. But it should be remembered that
unless there is a system of internal checks the correct amount cannot be
vouch-saved. For this reason, in matters of financial transaction there is
a tremendous amount of record keeping whether in private business houses or in
Government Offices. Government environment, however, require and tolerate more
record-keeping than private business houses. This is because Government
departments are accountable to the public for the details of their operations
and do not have the same degree of internal freedom as is enjoyed by private
firms. The public business is every body's business, whereas the private
business is concern of an individual or a group of individuals.</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">1.17 </b>The main reasons for the
government to keep a large number of records may be explained like this:</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Many government
records are required by law rather than the needs of management;</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">(ii)</b> There may be more record-keeping
for its own sake in government because of the stratification of hierarchy which
in turn causes resistance to change;</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> There may be
more record-keeping for its own sake in government record-keeping a. holy rite,
because the rite has the sanction of time and was approved by the fore-fathers,
only the profane would suggest abolition or alteration; and</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (iv)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">A vested
interest record-keeping may be easier to defend in government.</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">1.18</b> What is the primary purpose of
fiscal accountability, namely democratic responsibility to the public at
large A public official has two types of such accountability: </span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> fiduciary; and</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">(ii)</b> accountability for the exercise of
wisdom and judgment in making fiscal decision.</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
Fiduciary refers to faith, trust and
confidence. This is a quality expected of bankers, trustees and treasurers. The
fiduciary accountability plays a very important role in those areas where
custodianship predominates, the work of treasurers and cashiers, investment of
trust funds and warehousing. Loss in these areas is fairly well-guarded by
traditional bonding, auditing, record-keeping, reporting and regulation by law.
The other type of accountability involves more discretion. It goes farther than
custody and stewardship and enlists the dynamic policy determining quality of
management. In other words, this kind of accountability asks whether the fiscal
officers are 'good managers'.</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">1.19 Management: ---</b>One can presume
that leaks are more likely to occur as a result of bad management. While the
honesty of man is always a matter of concern, government costs are now more
sensitive to management inaptitude than to defalcation. There can be no denying
the fact that good management is the best antidote and preventive for
dishonesty. The costs of government can be traced to overstaffing, incompetent
personnel practices, poor motivation, unwise spending, poor accounting
practices, and unimaginative leadership. The cure for these ills does not lie
in the negative prescription backed up by a paralyzing division of authority.
The proper treatment lies in dynamic and constructive administrative leadership
and holding it responsible for stewardship.</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">1.20</b> The greatest need in this whole
area of accountability lies in the realm of standards. What are people to be
held accountable for? The answer is obvious for doing a good job. But what
constitutes a good job? The answer is not obvious at all because one does not
know what is the proper standard of performance in the most activities.In the
western countries they have developed certain standards for measuring the
performance. In the United
States, particularly, the emphasis is on
'performance budgeting'. But this is more effective for a big industrial house
rather than in the government. The performance budgeting means budgeting units
of work rather than things that are bought and paid for, such as papers and
personal services etc. The theory is that the tax payer can hold the bureaucrat
accountable when it is known that a given amount of money should buy X miles of
a street sweeping or Y acres of soil conservation. The object is laudable but
the question is whether Pakistan
can adopt this practice in the present day conditions.</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<b><span style="font-size: 12pt;">ORGANIZATION FOR FINANCIAL ADMINISTRATION:</span></b></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">1.21</b> All administrative systems have
much in common irrespective of size, historical evolution or cultural
foundations. Among their universal aspects are machinery and procedures for
collecting revenue, making appropriations, keeping accounts and auditing the
records. Finance and administration cannot be divorced. Every administrative
act has its financial implications, as inseparable as a man and his shadow.
Nothing can be done without the expenditure of money at the very minimum for
the compensation of the officials or employees who act. Finance is, therefore,
one of the first and inescapable responsibilities of Government executives.</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">1.22</b> To carry on fiscal operation a
considerable organization is required, part of which lies within the major
operating departments, part of which is outside consisting of budget
officers, directors of finance, comptrollers, accountants and auditors.
Organization for fiscal management is pervasive running all the way from
top-management through middle management including line staff and auxiliary
agencies. All top-management chief executives, departmental heads and their
immediate assistants are involved. All middle management has to play its role
since estimates and work programmes are dependent on each other.</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">1.23</b> The present system of the fiscal
management is based on checks and balances, in which control is divided among a
number of public authorities. There are three ingredients in this control,
first administrative control, secondly control by the National Assembly and
thirdly control and audit by the Auditor-General of Pakistan. The centre of gravity is,
however, the executive rather than the National Assembly though the latter has
always the last word.</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<i><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12pt; font-style: normal;">ADMINISTRATIVE CONTROL:</span></b></i><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> </span></b></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 1.24<i style="mso-bidi-font-style: normal;">
</i></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">The
administrative control is exercised by the executive through the Ministry of
Finance. The budget is prepared by the various administrative units, which is
finally consolidated by the Ministry of Finance and then presented to the
National Assembly. After the budget is passed, the execution thereof is the
responsibility of the Ministry of Finance. It is concerned not only with the
supervision of all aspects of the nation's finances, as its name would imply,
but also with the economic planning in collaboration with the Planning and
Economic Affairs Divisions. The control of the Ministry of Finance is an all
pervasive characteristic of the public administrative system.</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<i><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12pt; font-style: normal;">PARLIAMENTARY CONTROL</span></b></i></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 1.25<i style="mso-bidi-font-style: normal;">
</i></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">The
financial business of the National Assembly is divided into two distinct, but
inter-weaving processes, that is authorizing the supply and the raising of
necessary moneys. At the outset, a fundamental accounting arrangement may be
mentioned which is a key influence in the operation of the government finance
machine. This is the system under which the financial year, from July to June,
is the standard accounting period and all authorizations of supply and payments
apply specifically to that accounting period.<br />
This means that the unspent moneys have to be surrendered at the end of
the financial year and excess payments, so as to be held valid, must receive
specific authorization. Each financial year is treated as a self-contained
period and authority has to be sought for every transaction to be included
therein, whether or not it has already been previously approved. Financial
provision begins with the making of policy which is inescapably conditioned by
the resources in terms of finances and which the implementation of policy is
likely to require. All proposals regarding income and expenditure have to be
made to the National Assembly on behalf of the President. It is for the
National Assembly to grant supply at the request of the President and.
incidentally before doing so, to take the most of the opportunity to air the
grievances.</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">INDEPENDENT
CONTROL</span></b></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> 1.26. </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Independent
control in the system of finance is embodied in the functions of the
Auditor-General, an official appointed by the President. This control is
exercised by him on the lines of the professional audit adopted by the outside
business concerns.</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
<b style="mso-bidi-font-weight: normal;">1.27</b> The above mentioned controls
have been touched here very briefly. The subjects will be discussed at length
later on.</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<b><span style="font-size: 12pt;">TRENDS IN FISCAL ORGANIZATION:</span></b></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">1.28</b> The administration in Pakistan
is under-going profound and constructive change. The system inherited from the
British was suited to a colonial administration but in no way it would cater
for the needs of an independent and developing country. The changes, however,
could not be introduced overnight. The evolutionary process which has been
bringing about a transformation is not yet complete. The emphasis, on the
exploitation of the natural resources for the benefit of the colonial rulers
and maintenance of law and order, in those days, has now been shifted to a
welfare state.</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">1.29</b> The fiscal management at the time
of independence was authoritarian and centralized. It did not meet the
requirements of a democratic and developing country. So the present trend is
towards decentralization and democratization of the management. One prevailing
view is that the administrative management constituted the unitary process in
which finances, personnel, planning and direction are blended together.
Effective administration is not attained by compartmentalization and isolation
of each management process. The ultimate aim is to secure a rational
distribution of government income, one that has not been distorted by parochial
tendencies, regional loyalties and power pressures. The underlying philosophy
should tend strongly towards genuine democratic concept and practices.</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">1.30</b> In order to achieve the objects
mentioned above the greatest emphasis is on planning. All the development
schemes have to be thoroughly planned well in advance. Not only that the
expenditure to be incurred on the plans has to be correctly estimated but the
resources from which the expenditure is likely to be met have also to be taken
into consideration. For this purpose the Planning Commission was established.
The Planning Commission prepared the First Five Year Plan which covered the
period from 1955 to 1960 and so on. All types of development programmes
covering the entire field of governmental and private activities' have to be
covered by these plans. The Central and Provincial projects are drawn in the
light of the targets fixed under these plans. So the planning is the sheet
anchor of all fiscal activities of the Government.</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">1.31</b> The second important change which
was brought about in 1960 is regarding the preparation of budget. The
preparation of budget is now a continuous process rather than being a seasonal
activity as was the position upto 1960. Different schemes and projects are
processed all the year round with reference to the targets fixed by the plan
and are approved as soon as they mature. </span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">1.32</b>
The third important change brought about in Pakistan is in respect of the
decentralization. On the one hand the Provinces have been given more freedom in
regard to the planning and execution of different development projects. On the
other hand the Departments and Ministries have been given more financial
freedom. Once the budget has been approved by the National Assembly, the
Ministries are not required any longer, to go to the Ministry of Finance again
and again for getting the expenditure sanction. The operational agencies enjoy
more freedom of action and execution.</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<b><span style="font-size: 12pt;">PUBLIC ACCOUNTS AND
ACCOUNTING CONTROL:</span></b></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
<b style="mso-bidi-font-weight: normal;">1.33</b> Accounting is the science of
producing promptly and presenting clearly the facts relating to financial
condition and operations that are required as a basis of management. The
primary functions of a system of accounts are:</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (i)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> to make a
financial record;</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (ii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> to protect
those handling funds;</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> to reveal the
financial condition of the organization in all its branches or purposes at any
time;</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (iv)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> to facilitate
necessary adjustments in rate of expenditure;</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (v)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> to give
information to those in responsible positions on the basis of which plans for
future financial and operating programmes can rest; and</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (vi)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> to aid in the
making of an audit.</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">1.34</b> From the point of view of the
departmental head or the top executive, quick and accurate accounting reports
are necessary in order to direct the course of work and future expenditure. They
also provide top executive with the essential record to demonstrate the
appropriate and legal use of funds making certain that each sub-division of an
organization is actually using money for the purposes for which it was
appropriated The accounts and supporting financial documents provide the
evidence on die basis of which each spending officer justifies his expenditure,
either to controlling authority or to the audit. While the accounting system is
thus essential as a means of preventing the wrongful use of funds, it also
underlies all other types of executive control of fiscal operations It is the
basis on which executives act to prevent deficit, as well as the documentary
foundation for questioning the care and wisdom with which funds have been used.</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">1.35</b> Beyond these primarily fiscal
purposes, the accounting reports are essential to management. In the business
world the information currently disclosed by the accounting system is one of
the main sources on which policy is predicted. In the Ministries and Divisions,
the monthly, quarterly and annual accounting reports are now relied upon, as in
business, for guidance as to executive policy and programme.</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<b><span style="font-size: 12pt;">ACCOUNTABILITY AND
AUDIT:</span></b></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">1.36</b> Much of the business of any
government is conducted away from the capital in field offices and
establishments, army installations and civilian institutions. Some of the
business of the Federal Government has always been carried on overseas. In any
case, it is convenient and usually necessary to advance funds to disbursing
officers to pay for current services, supplies and equipment. They are
accountable for the funds they receive.</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">1.37</b> Collection of the public revenue
also occurs at many points mostly outside the capital city. Collectors of
customs, taxation officers and other receivers of public money are scattered
far and wide. They are accountable for the funds they collect. The general rule
is that every official or employee receiving, collecting or using public money
is accountable for its proper application. A Head of the Department is as
accountable as a lower functionary. In modern times, the first accountability
is to the employing agency by means already described, involving agency
accounting and fiscal officers. The second and conclusive accountability is to
an independent audit and National Assembly. Finally everyone is accountable to
Almighty Allah.</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">1.38</b>
Fiscal accountability in simple terms means that a receiving officer must
demonstrate that his collection was authorized by law, was correct, was
supported by authenticating documents, and was deposited in full; all in
accordance with statutory requirements. Similarly, a disbursing officer must
demonstrate that the payments he made were authorized by law, authenticated by
supporting documents, was correct and in strict accord with all formalities.
The proof in each case must be completed, and must satisfy an independent
auditing officer whose business it is to detect errors, irregularities or
misrepresentations. <br />
<br />
<b style="mso-bidi-font-weight: normal;">1.39</b> Financial transaction must not only be correct in fact, but
must be supported by proper documentary proof. For instance to determine the
validity of a disbursement, an auditor will need to have evidence of the
authority of the disbursing officer, the appropriation on the basis of which
the disbursement was made and the effect of any relevant statutory language in
the Appropriation Act, the receipt of the money by the proper person, proof
that the service for which payment was made was actually performed, proof that
the charge was not excessive, and presence of the signatures of the disbursing
officer and such of his superiors as may be required. The auditor will also
ascertain that funds were available in proper appropriation head, that all the
papers were in order, that the arithmetical computations were correct, and that
the claim was not a duplicate. To audit a complex transaction is a difficult
operation requiring often knowledge of law precedents, and financial
regulations and practice as well as the principles of accounting and auditing.</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">1.40</b> The normal sequence of events,
seen from the point of view of accountable officer, is this:</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (i)
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">he
receives and acknowledges an advance;</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (ii)
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">he
disburses particular sums and takes receipts and other evidence of the
transactions;</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (iii)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> he submits
periodically a statement of his transactions, with all the supporting documents
to the auditor;</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (iv)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> the auditor
examines the documents, and if they are in order he settles the account, thus
clearing the disbursing officer of any further responsibility;</span></div>
<div style="margin: 6pt 0in 6pt 0pt; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(v) </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">if the auditor
finds an error or is otherwise not satisfied he raises an objection and reports
it to the disbursing officer;</span></div>
<div style="margin: 6pt 0in 6pt 0pt; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(vi) </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">the latter then furnishes any further
explanation or justification, leading at times to extensive correspondence; </span></div>
<div style="margin: 6pt 0in 6pt 0pt; text-indent: 0.75in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(vii) </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">if the auditor remains unsatisfied, the
disbursing officer has in principle, only two resources: -</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;"> (a)</b>
to pay the disputed balance out of his personal funds; or</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
<b style="mso-bidi-font-weight: normal;">(b)</b>
to appeal to the higher authorities to regularise the transaction.</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">1.41</b> The audit is designed to prevent
embezzlement frauds, carelessness or innocent error. Embezzlement is now
relatively rare, but the knowledge that an audit is to be made is doubtless
still a necessary deterrent. Most controversies between executive and audit
turn on different interpretations of law and misunderstanding of procedure,
less commonly, on lack of supporting documents.</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<b><span style="font-size: 12pt;">BASIC FUNCTIONS OF AUDIT:</span></b></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">1.42</b> The audit is a function undertaken
on behalf of the appropriating body, and is, therefore, a legislative, not an
executive, task. It is part of the external control over administration
maintained by the representative body not a part of the internal responsibility
of official to the Principal Accounting Officer. In principle, it is unrelated
to and independent of any means of fiscal control which executives may require
to facilitate the overhead management and direction of work for which they are
responsible.Its primary task is to enforce accountability by the independent
examination of every financial transaction. In the words of the Comptroller
General of the United States 'one of the important objectives of the audit is
to fix the accountability of the officer of the Government for any illegal,
improper or incorrect payments made resulting from any false, inaccurate, or
misleading certifications made by them, as well as for any payment prohibited
by Law or which did not represent a legal obligation under the appropriation or
fund involved. At the same time an audit is a protection to responsible
executives; a double check against malfeasance of subordinates, a shield
against irresponsible charges, and an assurance to a new official taking over a
going concern.</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">1.43</b> Historically, an audit took place
subsequent to expenditure. In its simplest form it was a scrutiny of books and
supporting documents (payrolls, vouchers etc.) at the close of a fiscal year.
The full year's operations were then available for study and criticism,
surpluses or deficits were disclosed, and the net result of fiscal operations
could be ascertained and reported to the appropriating body.The deterrent
effect upon misuse of funds lay in the danger of ultimate discovery, not in
prohibition at the moment. In its more highly developed form audit became a
continuous operation, the flow of financial transactions through the auditor's
office being uninterrupted throughout the fiscal year. It still remained,
however, subsequent to the event. More recently the pre-audit was invented by
which payroll, bills, and claims pass through the auditor's hands before
payment. An audit is still usually, although not necessarily, an operation
conducted after payments have been fully authorised and actually made.</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">1.44</b> Much confusion has existed between
the ancient function of audit and the modern function of administrative
examination of accounts. An audit does not replace the operation involved in
administrative control of expenditure, although the procedures are similar in
part. The basic objectives of an audit are to see that: </span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (a)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> the funds have
been used only for the purpose for which those were intended:</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (b)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> the expenditure
was in accordance with the conditions established by law;</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (c)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> to check the
accuracy of accounts and inventories;</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (d)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> to ensure
against embezzlement or loss of funds; and</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> (e)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> to report
findings to the proper agency, i. e., the administrative agency, in case of
unauthorized expenditure, the prosecuting officers, in case of wrong-doing and
the legislative body in case of inefficiency or unsatisfactory operation of the
fiscal system.</span></div>
<div style="margin: 6pt 0in 6pt 0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> The purpose of administrative
examination of expenditure is to ensure care and good business judgement in the
funds, as well as regularity and accuracy and more broadly to enable the
top-executive to bring his influence to bear upon work programmes and
administrative policy as reflected in expenditure. The end of an audit is to
ensure legality and correctness of administrative control to avoid deficits, to
supervise current expenditure, and to ensure that all fiscal programmes are in
conformity with the master-plan of the Government. These objectives overlap in
part, but not entirely.</span></div>
</div>
</div>
</div>Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-8854598589278537351.post-87185214903048128182012-02-21T21:39:00.000+05:002012-02-21T21:39:19.871+05:00Revised Basic Pay Scales 1972-2011<div dir="ltr" style="text-align: left;" trbidi="on">
<a href="http://public-service-news.blogspot.com/2012/02/basic-pay-scale-1.html" target="_blank">Basic Pay Scale 1 (1972-2008)</a><br />
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Basic Pay Scale 4<br />
Basic Pay Scale 5<br />
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Basic Pay Scale 16<br />
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Basic Pay Scale 20<br />
Basic Pay Scale 21<br />
Basic Pay Scale 22<br />
<br /></div>Unknownnoreply@blogger.com4tag:blogger.com,1999:blog-8854598589278537351.post-66127668705824949012012-02-20T18:46:00.000+05:002012-03-04T22:49:48.011+05:00Basic Pay Scale 1<script type="text/javascript">
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