140-A. (a) The head of an office should give a last-pay certificate to a member of his establishment who is transferred or deputed to another establishment, or who is discharged on pension. The certificate should state that the Government servant has received pay on the subscribers establishment up till (date) inclusive and that from that date he ceased to draw pay on account of etc. It should also state the amount, if any, recoverable from the Government servant under an attachment of his pay by a court of law, the attachment order being passed on to the head of the office to which the Government servant is transferred. The certificate need not be countersigned by the Accountant General even in the case of transfer from one State or circle of audit to another but in the case of transfers out of India, the last pay certificate should be signed by the Accountant General.
The form prescribed in Appendix "V" is to be used in preparing these certificate.
(b) In the case of a Government servant discharged on pension the certificate should accompany, the application for pension, unless the applicant continues in service after submission of his application, in which case the Accountant General in issuing orders for payment will direct that no payment is to be made until the certificate is produced.