Last Pay Certificate
101. Under Treasury Rule 23, no withdrawal shall be permitted on a claim for the first of any series of payments in a district of pay or allowances to Government servants other that a person newly appointed to the service of the Government unless the claim is supported by a last-pay certificate in such form as may be prescribed by the Comptroller and Auditor General of India. A Treasury Officer may not permit any withdrawal in respect of pay or allowances of a Government servant to whom he has granted a last-pay certificate, unless the certificate is first surrendered.
102. (1) Form of last-pay certificates to be granted in certain circumstances by the Treasury Officer are set forth in Appendix V. The form of last-pay certificate prescribed provides for details of the fund deductions although the Government servant preparing the bills is responsible for their correctness. The Treasury Officer is responsible not only for entering in the certificate all demands against the departing Government servant including any demand made under an order of attachment of his pay by a court of law, or which he may have received notice before granting the certificate, but also for passing on any of which he may afterwards receive notice, to the Treasury from which the Government servant will in future draw his pay.
(2) In all cases of transfer from one district to another within Uttar Pradesh, the last-pay certificate should specify the last regular or monthly payment ; and the entire pay and allowances for the month in which transfer has been made should be paid in the new district except as provided in paragraph 97(b).
(3) In the case of the pay bill of a Government servant of whatever rank required to accompany the Governor to summer headquarters at Nainl Tal, the signature or counter signature of a gazetted Government servant on the bill may be treated as a last pay certificate for the purpose of Treasury Rule 23 (paragraph 101), (See also Appendix V).
(4) The last-pay certificate should be stamped with the seal of the Treasury and attested by a gazetted officer of the collectorate.