141. (1) Arrears of pay, fixed allowances or leave salary shall be drawn not in the ordinary monthly bill, but in a separate bill, the amount claimed for each month being entered separately with quotation of the number and date together with date of encashment of the bill from which the charge was omitted or withheld or on which it was refunded by deduction, or of any special order of competent authority granting a new allowance or an increase in pay, etc. A note of the arrear bill shall invariably be made in the office copy of the bills for the period to which the claim pertains over the dated initials of the drawer of the arrear bill in order to avoid the risk of the arrears being claimed over again. The drawing officer shall also record the following certificates on the arrear bill under his dated signature:
(i) that no part of the amount claimed has been drawn previously, and
(ii) that a note of the arrear claim has been made in the office copy of the bills for the period to which the claim pertains.
Subject to the conditions laid down in rule 74, arrear bills can be presented at any time and may include as many items as are necessary.
(2) For the drawal of arrears of pay and allowances etc. of a Government servant transferred from one Division/Office/Department to another in respect of whom a last pay certificate has been issued the following procedure should be adopted by the office under whose control the Government servant is currently working:
The drawing and disbursing officer of the office in which the Government servant is currently working, will prepare a "Due and Drawn Statement" in respect of arrears of pay and allowances of such Government Servant and send it to his earlier office(s) parent office as the case may be, for verification of the claim. The latter office will check these statements, make entries in their records (i.e. in the office copies of the bills) and return to the concerned drawing officer with a certificate that the arrears relating to the Government servant have been noted in the relevant office copies of the bills, on receipt of the "Due and Drawn Statement" duly vetted by the earlier office(s), the drawing and disbursing officer will prepare the arrears bills of the Government servant in the proper forms, record the necessary certificates as required and draw the bills from the Treasury and disburse the arrears to him on proper acquittance. The expenditure in this behalf will be debited to the budget provisions of his office.
In the case of Government servants transferred to foreign service/Public sector Undertakings/Government autonomous bodies the arrears will be drawn by parent offices and paid to Government servant by cheque/Bank drafts.