97. Pay bills may be signed at any time on the last working day of the month by the labour of which the pay is earned, and are due for payment on the next working day. But pay bills payable at district Treasuries, may be signed and presented for payment five working days before the last working day of the month to which they relate. Payment of such bills, however, should not be made before the first working day of the next month and Treasury Officers must make arrangements to ensure that as far as possible pay bills are paid on the first working day of the month to admit of pay being disbursed on the same day. In the following cases separate bills must be presented for pay or pension due for part of a month ; and these bills may be paid before the end of the month :

(a) When a Government servant proceeds out of India on deputation or on leave.

NOTE—If a Government servant wishes, under the provisions of Fundamental Rule 91, to draw his leave salary in India, he will not be paid up to the date of relief, but will be allowed to draw his pay and allowances, for the broken period of the month at the commencement of the next month along with the leave salary for the rest of the month.

(b) When a Government servant is transferred to another audit circle, or within the same audit circle (i) from one department to another, or (ii) from one public works division to another or (iii) from a non-gazetted to a gazetted post.

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

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

(e) The monthly bills for pay and allowances of all non-gazetted employees and those gazetted employees whose pay and allowances are drawn on establishment bills, posted at localities remote from the station of the drawing and disbursing officers, to whom remittance of the monthly salary even by the quickest possible means cannot reach within a reasonable time, say, the first seven days of the next month, and also such bills in respect of the aforesaid employees who are on tour and payment to whom has to be made at the station where they are on tour, may be presented at the Treasury not earlier than the 15th of the month to which the salary and allowances relate and also encashed before the end of the month (but not earlier than the last four working days) to enable the Drawing and Disbursing Officer to remit the amount by Bank Draft at par or by Money Order, as may be necessary, so as to reach the claimants within the first seven days of the next month. The charges involved in sending the Bank Draft by registered post or in remitting the dues by money order shall be charged to office contingencies. In the case of such Government servant who are due for retirement during the month their last payment of pay etc., should be made according to the procedure laid down in Note (2) below paragraph 97.

NOTES—(1)-(a) If the first day (including Sunday) of the following month is a public holiday on which funds for disbursement of pay and allowances cannot be drawn from the Treasury or the Bank, as the case may be, the pay and allowances shall be paid on the last working day of the month to which they relate except in the case of pay and allowances for the month of March which shall be paid on thc first working day of the succeeding month.

(b) If first to fourth or sixteenth to nineteenth of a month, as the case may be, are public holidays on which funds for disbursement of pensions cannot be drawn from the Treasury or the Bank payment of pension of pensioners drawing pensions upto Rs. 300 or less shall be made on the last working day before the holidays except in the case of pensions for the month of March which shall be paid on the first working day after the holidays.

(2) ( Deleted)