(80—93)

80. The amount of leave due to a government servant for whom a leave account is maintained is the balance of leave at his credit in the leave account.

81. Leave may be granted at the discretion of the authority competent to grant the leave, subject to the following restrictions in respect of government servants for whom a leave account is maintained:

(a) The maximum amount of leave which may be granted expressed in terms of leave on average pay is—

(i) one-eleventh of the period spent on duty; or in the case of a government servant recruited before January 1, 1922, who has formerly been subject to the leave rules in the Civil Service Regulations, the period of privilege leave which was permissible to grant to him under those rules on the date on which he ceased to be subject to them, plus one-eleventh of the period spent on duty subsequent to that date; plus

(ii) two and a half years:

Provided that special disability leave on half average pay or on average pay under rule 83(7)(a) shall not be taken into account in calculating the maximum prescribed by this clause, and in the case of such leave taken on average pay, under rule 83(7)(b), account shall be taken of only half the period thereof.

(b) The maximum amount of leave on average pay including any furlough on average salary taken under rules in force prior to January 1, 1922, but excluding special disability leave on average pay under rule 87(7)(a) which may be granted is—

(i) four months at any one time, and

(ii) in all, one-eleventh of the period spent on duty; or in the case of a government servant recruited before January 1, 1922, who has formerly been subject to the leave rules in the Civil Service Regulations, the period of privilege leave which was permissible to grant to him under those rules on the date on which he ceased to be subject to them, plus one-eleventh of the period spent on duty subsequent to that date:

Provided that in the case of a government servant, who either takes leave on medical certificate other than leave preparatory to retirement or spends his leave elsewhere than in India, Pakistan, Ceylon, Nepal, or Burma, the maximum leave on average pay which may be granted to him is eight months at any one time if he was recruited before January 1, 1931, and six months at any one time if he was recruited on or after January 1, 1931, and before January 1, 1936, and in all, the total period mentioned in clause (b) (ii) above, plus one year or six months according as he was recruited before January 1, 1931, or on or after that but before January 1, 1936.

(c) Save in the case of leave preparatory to retirement, leave not due may be granted subject to the following conditions:

(i) on medical certificate, without limit of amount; and

(ii) otherwise than on medical certificate, for not more than three months at any one time and six months in all, reckoned in terms of leave on average pay.

NOTE—In cases where a government servant who has been granted leave not due under this clause applies for permission to retire voluntarily the leave not due shall, if the permission be granted, be cancelled and his retirement shall have effect from the date on which such leave commenced.

(d) The maximum period of continuous absence from duty on leave granted otherwise than on medical certificate is twenty-eight months. This period shall in no circumstances be exceeded by a government servant who is on leave preparatory to retirement.

(e) When a government servant returns from leave which was not due and which was debited against his leave account, no leave will become due to him until the expiration of a fresh period spent on duty sufficient to earn a credit of leave equal to the period of leave which he took before it was due.

Orders of the Governor regarding rule 81(b)

1. If a government servant is placed on deputation in Europe or America while on leave out of India, the deputation shall be regarded as an interruption of the leave already granted. The expression "at any one time" in the above rule should be interpreted as meaning "in each separate period of leave granted". The leave of such a government servant will, in ordinary circumstances, be extended by the period of deputation, but the deputation will not entitle him to a fresh grant of leave.

The intention of the above orders is that in such cases the balance of the unenjoyed leave should be worked out before the deputation intervenes and the amount of leave to be enjoyed subsequently on the expiry of the deputation should be restricted to this available balance.

2. When a government servant proceeds on leave on medical certificate not more than one year before the right of voluntary retirement accrues to him or when he is likely to reach the age of superannuation in the course of a year, and is granted leave on average pay in excess of that admissible otherwise than on medical certificate, by virtue of a medical certificate under the proviso to clause (b) of rule 81, an undertaking should be taken from him that if he subsequently decides to retire at the end of the leave or of an extension of that leave he will refund overpayments, if any, representing the difference between average pay and half average pay for the period in excess of that admissible otherwise than on medical certificate. If a government servant is compulsorily retired by reason of being invalided, no demand for the recovery of excess leave salary resulting from the conversion of a portion of his leave on average pay into leave on half average pay should be made. In other cases recovery of the excess payment must be made. The authority competent to sanction retirement should deal with the question of the recovery or otherwise of excess leave salary without making a reference in each case to Government. Only such cases should be referred to Government in which even though the retirement is voluntary it is proposed in view of some exceptional circumstances not to make the recovery of the excess leave salary. The leave on average pay in excess of that admissible otherwise than on medical certificate should in all cases of subsequent retirement be commuted into leave on half average pay and should be counted for pension as such.

Orders of the Governor regarding rule 81(c)

Leave not due may in no case be granted unless the sanctioning authority is satisfied that, as far as can be reasonably foreseen, the government servant will return to duty and earn it. Except as provided in the Note to rule 81(c), when leave not due is granted, it should in all cases (subject to the government servant’s wishes) be allowed to stand, including cases in which the government servant fails to earn it by subsequent duty.

Orders of the Governor regarding rule 81

When a government servant belonging to a vacation department is allowed to affix vacation to leave taken under this rule, the period of leave on average pay plus vacation which may be taken at any one time is limited to four months. If, however, the period of leave on average pay and the vacation are covered by a medical certificate or spent outside India, Ceylon, Nepal, Burma or Aden, leave on average pay may be taken in combination with vacation up to a total period of eight months or six months as the case may be.

Audit instructions regarding rule 81

1. If leave on average pay is applied for after a government servant has had leave on half average pay in continuation of a period of leave on average pay either by the production of a medical certificate or by a government servant proceeding out of India, Ceylon or Nepal, the period of leave on average pay that may then be granted should be similarly limited to the period actually covered by the medical certificate or spent elsewhere than in India, Ceylon or Nepal. The grant of the leave should also be so regulated that the total period of leave on average pay during that spell of leave does not exceed eight months. In such cases the total period of leave on average pay shall be treated as one continuous spell of leave on average pay in order to determine whether the first four months of leave should be treated as privilege leave for purposes of pension.

2. The limit of 28 months of continuous absence prescribed in this rule includes the period of vacation, if any, with which leave is combined.

3. (i) In the case of a government servant subject to the ordinary leave rules two pro forma accounts of leave on full average pay will have to be kept, one which includes leave on medical certificate or spent outside India, Ceylon or Nepal and the other which excludes such leave. Assuming the privilege leave at credit of a government servant on January 1, 1922, to be "x", the one-eleventh of the period spent on duty subsequent to that date to be "y" and the additional year referred to at * * clause (b) * * of rule 81, or any less period which alone he may have at his credit as "z" two accounts will have to be kept—

(1) for x y z which may be called account "A", and

(2) for x y which may be called account "B".

All leave on full average pay should be debited to account "A" and whenever the government servant proceeds on such leave on medical certificate or outside India, Ceylon or Nepal, it should be seen that this account is not overdrawn. Leave without medical certificate spent in India, Ceylon or Nepal should alone be debited to account "B" and whenever such leave is granted it should be seen that neither this account nor account "A" is overdrawn.

(ii) In preparing leave account "A", "z" is always the actual amount of leave on average pay taken on medical certificate or outside India, Ceylon or Nepal subject to a maximum of one year. When one application is received for leave on average pay on medical certificate or outside India, Ceylon or Nepal it must be seen that the amount asked for plus the amount already taken does not exceed "one year".

(iii) It is not necessary that the two pro forma accounts of leave on average pay should be opened on separate pages of the leave account. The column "Leave taken on average pay" in the prescribed form can be used for account "A" referred to above, account "B" being worked out in any spare space available either in the last column or elsewhere.

4. The expression "continuous absence from duty on leave" occurring in clause (d) of this rule does not include absence on extraordinary leave; but includes absence on "special leave" granted in connexion with the award of Commonwealth Fund Service Fellowships if, owing to a combination of ordinary leave with such "special leave", the aggregate period of absence exceeds 28 months.

5. If, under the operation of the proviso to rule 81 (b) * * the maximum amount of leave on average pay admissible at a time (i.e. the period of leave at credit in column 6 of the leave account in form no. 11-B subject to a maximum of four months) is increased, further leave on average pay may not be granted in continuation unless such leave is taken on medical certificate or is spent elsewhere than in India, Ceylon or Nepal, but such leave on average pay which may be taken on medical certificate or outside India. Ceylon on Nepal up to a maximum of twelve months in a government servant’s whole service, if due, does not consume the leave on average pay which may be taken without medical certificate.

6. (a) In addition to leave on average pay for four months under Fundamental Rule 83(7)(a) which is not debitable to the leave account, the maximum amount of leave on average pay that can be taken whether under Fundamental Rule 83(7)(b) or under Fundamental Rule 81(b) or both can be only eight months. This follows from * * * Fundamental Rule 83(7)(b), under which a government servant is allowed to draw leave salary equal to average pay for a period not exceeding the period which would otherwise be admissible to him as leave on average pay. Under Fundamental Rule 81(b) this period is limited to * * * four months * * * which may be extended by another four months in certain circumstances * * *. In case leave on average pay for eight months, if admissible under Fundamental Rule 81(b), is all taken under Fundamental Rule 83(7)(b), no further leave on average pay can be taken under the provisions of the former rule. The total leave on average pay that can be granted to a government servant, therefore, is only twelve months, viz., four months under Fundamental Rule 83(7)(a) and eight months under Fundamental Rule 83(7)(b) or under Fundamental Rule 81 (b) or both.

(b) Under Fundamental Rules 83(4) special disability leave can be combined with leave of any other kind. There is no objection to the interpolation of ordinary leave between periods of special disability leave provided that the limits laid down in Fundamental Rule 81(b) are not exceeded in respect of leave on average pay other then special disability leave taken under Fundamental Rule 83(7)(a). An amplification of Fundamental Rule 83(4) has not been considered to be necessary as Fundamental Rule 81 (b) indicates clearly that for the calculation of the maximum leave on average pay other than such leave taken under Fundamental Rule 83 (7)(a) should not be excluded.

81—A * * *

81-B. With the exception of government servants of non-Asiatic domicile who may be specially recruited overseas and who shall be subject to such leave terms as may be prescribed by Government in each case, the following leave rules shall apply to:

(a) all government servants who enter government service on or after April 1, 1966, and hold a lien on a permanent post or would have held a lien on such post, had their lien not been suspended;

(b) all government servants who were recruited before April l, 1966, and to whom Fundamental Rule 81-B applied on that date:

Provided that the earned leave at their credit on April 1, 1966, shall stand and they shall earn further leave under sub-rule (1) of this rule with effect from that date;

(c) all government servants, recruited before January 1, 1936, to whom Fundamental Rule 81 applies and who elect in writing to come under these rules by making specific declaration to Government to this effect. The option once exercised shall be final:

Provided that:

(i) the balance of leave on average pay at the credit of such a government servant on the date of exercising the option referred to above shall not lapse, He will first exhaust all such leave in excess of one hundred and eighty days and when the balance of such leave falls below this period, he shall begin to earn leave under these rules;

(ii) the amount of leave on average pay on medical certificate already taken under the proviso to clause (b) of Fundamental Rule 81 shall be deducted from the maximum limit of twelve months’ leave on medical certificate on average pay admissible under sub-rule (2) of this rule;

(iii) the number of days of leave on average pay in excess of four months spent elsewhere than in India, Pakistan, Ceylon, Nepal, Burma or Aden under the proviso to clause (b) of Fundamental Rule 81 shall be deducted from the maximum limit of 365 days’ leave on private affairs on half average pay admissible, under sub-rule (3) of this rule; but in case the total exceeds 365 days no further leave on private affairs shall be earned.

(1) Earned leave—A government servant to whom these rules apply shall earn leave in respect of the period spent on duty and the earned leave admissible to him shall be one-eleventh of the period spent on duty:

Provided that—

(i) when the total of his earned leave amounts to one hundred and eighty days he shall cease to earn such leave;

(ii) subject to the provisions of Fundamental Rules 67 and 86-A:

(a) the maximum period of earned leave that may be granted to him at a time shall be one hundred and twenty days if spent in Asia;

(b) earned leave may be granted to him exceeding a period of one hundred and twenty days but not exceeding one hundred and eighty days if the entire leave so granted or any portion thereof is spent outside Asia but the period of such leave spent in India shall not in the aggregate exceed the limit of one hundred and twenty days:

Provided further that in the case of a government servant serving in a vacation department—

(i) the period of earned leave admissible to him shall be reduced by thirty days for each year of duty in which he avails himself of the full vacation;

(ii) if he is prevented by reason of Government work from availing himself of the full vacation in any year as provided for in Subsidiary Rules 145 and 146, the earned leave admissible to him shall be reduced by a fraction of thirty days equal to the proportion which the part of the vacation availed of bears to the full period of the vacation;

(iii) if in any year he does not avail him-self of the vacation in terms of Subsidiary Rules 145 and 146, the earned leave admissible to him shall not be subject to any reduction;

(iv) vacation may be taken in combination with, or in continuation of, any kind of leave under these rules, provided that the total duration of vacation and earned leave taken in conjunction whether the earned leave is taken in combination with, or in continuation of, other leave or not, shall not exceed the amount of earned leave admissible to him at a time under the first proviso to sub-rule (1) of this rule except when it is taken for obtaining higher technical qualifications in which case the limit shall be two hundred and seventy days.

(2) Leave on medical certificate—(i) A government servant to whom these rules apply may be granted leave on medical certificate not exceeding twelve months in all during his entire service. Such leave shall be given only on production of a certificate from such medical authority as the Governor may by general or special order specify in this behalf and for a period not exceeding that recommended by such medical authority:

Provided that when the maximum period of twelve months is exhausted further leave on medical certificate not exceeding six months in all during entire service may be granted in exceptional cases on the recommendations of a medical board:

Provided further that in all cases in which government servants may have before the date of application of these rules to them availed of leave on medical certificate under Fundamental Rule 81-B and Subsidiary Rules 157 or 157-A, as the case may be, the period of such leave availed of, under Fundamental Rule 81-B and Subsidiary Rule 157-A, as the case may be, and half the period of such leave availed of under Subsidiary Rule 157, shall be taken into account in calculating the leave due to them under this rule.

(ii) No leave may be granted under this rule, unless the authority competent to sanction leave is satisfied that there is a reasonable probability that the government servant will be fit to return to duty on the expiry of the leave applied for. (See also Subsidiary Rule 87).

(3) Leave on Private Affairs—A government servant to whom these rules apply may also be granted leave on private affairs not exceeding three hundred and sixty five days in all during his entire service. Such leave shall be earned by him at one-eleventh of the period spent on duty and shall be granted, on any one occasion, for not more than ninety days if spent wholly in Asia and not more than one hundred and eighty days if spent wholly outside Asia. If the leave is spent partly in and partly outside Asia, the period shall be ninety days plus such time as is actually spent outside Asia subject to a maximum total period of one hundred and eighty days:

Provided that no leave may be granted under this sub-rule unless the authority competent to sanction leave has reason to believe that the government servant will return to duty on its expiry or unless it is included in leave preparatory to retirement:

Provided further that in all cases in which government servants may have before the date of application of these rules to them availed of leave on private affairs under Fundamental Rule 81-B and Subsidiary Rule 157-A the period of leave so availed of shall be taken into account in arriving at the amount of leave on private affairs admissible under this sub-rule. For this purpose, the government servants shall be deemed to have earned the leave on private affairs, not exceeding three hundred and sixty-five days, at the rate of one-eleventh of the period spent on duty from the commencement of their continuous service, whether in a temporary or a permanent capacity. If leave in excess of three hundred and sixty-five days has been taken by a government servant before the application of this sub-rule in his case, the minus balance shall be waived and no further leave shall be earned by him. In other cases where a government servant has availed of leave in excess of the leave admissible on the date but not exceeding the limit of three hundred and sixty-five days, it shall be adjusted against the leave on private affairs that will be earned by him subsequently.

(4) Commuted leave—Commuted leave, that is half the amount of leave on private affairs admissible under sub-rule (3) of this rule, may be allowed at the option of the government servant proceeding on study leave under Fundamental Rule 84, subject to the following conditions:

(i) The authority competent to sanction leave is satisfied that the government servant requires the leave for purposes of obtaining higher technical qualifications;

(ii) The grant of the leave shall be restricted on any one occasion to forty-five days if spent wholly in Asia and to ninety days if spent wholly outside Asia. If the leave is spent partly in and partly outside Asia, the period shall be restricted to forty-five days plus such time as is actually spent outside Asia subject to a maximum total period of ninety days;

(iii) When commuted leave is granted, twice the amount of such leave shall be debited in the leave account against the leave on private affairs due;

(iv) No leave may be granted under this rule unless the authority competent to sanction leave has reason to believe that the government servant will return to duty on its expiry.

(5) Extraordinary leave—A government servant to whom these rules apply may be granted extraordinary leave in accordance with the provisions of Fundamental Rule 85, read with Fundamental Rule 18.

(6) Any kind of leave under these rules may be granted in combination with or in continuation of any other kind of leave.

Orders of the Governor regarding rule 81-B

1. In calculating "earned leave" under this rule, the actual number of days of duty performed should first be counted and then multiplied by one-eleventh, the product expressed in days (and fractions of a day) and limited to 120 days being the "earned leave" admissible under this rule.

2. The term "year" occurring in the second proviso to rule (I) of this rule, should as in the case of the expression "each year of duty" in clause (b) of rule 82 be interpreted to mean not a calendar year in which duty is performed, but twelve months of actual duty; and the earned leave admissible to a government servant on a particular date should be calculated in the manner indicated in paragraph 1 of the audit instructions regarding rule 82(b) and in the order of the Governor regarding that rule.

3. It is not desirable that a government servant should exhaust in the early part of his service all the medical leave that may be admissible to him under the rules, and therefore long stretches of such leave should not be sanctioned without careful scrutiny. In particular the sanctioning authority should be satisfied in each case that after the expiry of the leave the government servant will be fit for duty. Medical authorities are precluded from recommending the grant of leave in cases in which there appears no reasonable prospect of a government servant being ever fit to resume his duties. In doubtful cases, the sanctioning authority can further satisfy itself by asking for the medical authority’s opinion specifically on this point, or where the leave has been recommended by an authority other than a medical committee, by referring the case to such a committee. The subsidiary rules in Part III clearly lay down that the possession of a medical certificate as prescribed therein does not by itself confer upon the government servant concerned any right to leave, and in extreme cases it may be necessary to refuse the leave altogether in order that the government servant may be invalidated from service.

81-C. * * *

82. The following provisions apply to vacation departments only:

(a) The departments or parts of departments which shall be treated as vacation departments and the conditions in which a government servant shall be considered to have availed himself of a vacation, shall be determined according to the rules which the Governor may prescribe.

(For rules made by the Governor under rule 82, see Part III of this Volume, Chapter XI).

(b) Vacation counts as duty, but in the case of a government servant recruited before January 1, 1936, other than an inferior government servant, the periods of total leave in rules 77, 81 (a) and 81 (b) should ordinarily be reduced by one month for each year of duty in which government servant has availed himself of the vacation. If a part only of the vacation has been taken in any year, the period to be deducted will be a fraction of a month equal to the proportion which the part of the vacation taken bears to the full period of the vacation.

Orders of the Governor regarding rule 82(b)

In the case of a government servant who, at the time of going on leave, has not completed a full year of duty and has not for that reason enjoyed any portion of a vacation but who enjoys the next vacation in continuation of the leave, it has been decided that, for the purpose of clause (b) of this rule as explained in paragraph 1 of the audit instructions, a deduction of one-twelfth may be made for the period for which one-eleventh is credited. If subsequently it is found that the vacation has not been enjoyed, the deduction already made can be suitably corrected.

Audit instructions regarding rule 82(b)

1. The term "each year of duty" should be interpreted to mean, not a calendar year in which duty is performed, but twelve months of actual duty in a vacation department. If the government servant has enjoyed such vacation as falls within a period of twelve months beginning on the date following the date on which he completed the previous year of duty, then one month should be deducted from his leave account. It does not matter whether the day on which this year ends, falls in a vacation in the succeeding calendar year. The only question is whether the government servant has enjoyed such vacation as fell within the period of one year as interpreted above. If, to take an example, a government servant before going on leave has not completed a full year of duty (including vacation) during the course of the second calendar year, then the fraction of one month which should be deducted from the leave account is the fraction which the period of duty, including vacation, bears to the whole year. If to take a further complication, he has not enjoyed the whole of the vacation which fell during that period of less than a year, then the amount which should be deducted in the proportion of the period, which the proportion of vacation actually enjoyed plus the vacations that will fall within the remaining period of twelve months bears to the whole period of vacation which fall within the period, of twelve months.

In the case of government servants who are allowed two vacations in the year instead of one, the periods of the two vacations should be regarded as combined into one.

2. For the purposes of Government of India, Finance Department, resolution no. 1260-C. S. R. dated December 21, 1921, a government servant of a vacation departments who combines vacation with leave on average pay can count as service for pension only a total period of four months on each occasion; except in cases where the total amount of vacation taken is four months or more, in which case the full amount of vacation, and no leave, will count for service.

(c) In cases of urgent necessity, when a government servant other than an inferior government servant recruited before January 1, 1936, requires leave and no leave is due to him, the periods in rules 77 and 81(a), as reduced by clause (b) of this rule, may be increased by one month for every two years of duty in a vacation department.

Orders of the Governor regarding rule 82 (c)

A government servant of a vacation department may be granted the additional leave which is credited under this rule even though he may have a debit balance in his leave account. The credit of one month allowed by this rule is, however, for every completed two years of duty and no fractional credit for a period of less than two years is permissible.

(d) When a government servant other than an inferior government servant recruited before January 1, 1936, combines vacation with leave, the period of vacation shall be reckoned as leave in calculating the maximum amount of leave on average pay which may be included in the particular period of leave.

Audit instructions regarding rule 82

1. (i) The reduction by one month for each year of duty in which the government servant has availed himself of the vacation as required to be made under this rule is intended to be made in respect of leave earned and vacation taken from January 1, 1922.

(ii) Thus, in the case of government servants of vacation department, the leave credited to their leave account under rule 77 will be—

(1) privilege leave at their credit on January 1, 1922, i.e. privilege leave earned under articles 272 to 275, Civil Service Regulation, plus

(2) * * * one-twelfth of the period spent on duty or vacation (or privilege leave) up to December 31, 1921, plus

(3) * * * two-elevenths of the period spent on duty or vacation from January 1, 1922.

From this a reduction will be made of one month for each year of duty in which the government servant avails himself of the vacation after January 1, 1922. Similarly, the total leave admissible under rules 81(a) and 81 (b) will be reduced by one month for each year of duty in which the vacation is taken after January 1, 1922.

2. The amount credited to the leave account under this rule as well as that added to the maximum under rule 81(a) should be the actual amount of additional leave taken under this rule and not the total amount theoretically permissible, viz., one month for every two years of duty.

3. It is not the intention to retain in the Fundamental Rules the restrictions on the combination of leave and vacation which were imposed by article 278, Civil Service Regulations. Such combination is, however, subject to the condition mentioned in rule 82(d) and it is thus permissible to allow a vacation to intervene between two periods of leave. Similarly, vacations may be prefixed or affixed to leave or both prefixed and affixed.

83. (1) The Governor may grant special disability leave to a government servant, whether permanent or temporary, who is disabled by injury intentionally inflicted or caused in, or in consequence of, the due performance of his official duties or in consequence of his official position.

(2) Such leave shall not be granted unless the disability manifested itself within three months of the occurrence to which it is attributed, and the person disabled acted with due promptitude in bringing it to notice. But the Governor, if he is satisfied as to the cause of the disability, may permit leave to be granted in cases where the disability manifested itself more than three months after the occurrence of its cause.

(3) The period of leave granted shall be such as is certified by a medical board to be necessary. It shall not be extended except on the certificate of a medical board and shall in no case exceed 24 months.

(4) Such leave may be combined with leave of any other kind.

(5) Such leave 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 of such leave Shall be granted in consequence of any one disability.

(6) Such leave shall be counted as duty in calculating service for pension, and shall not, except as provided in rule 78(b), be debited against the leave account.

(7) Except as mentioned below, leave-salary during such leave shall be equal—

(a) for the first four months of any period of such leave, including a period of such leave granted under clause (5) of this rule, to average pay, and

(b) for the remaining period of any such leave to half average pay, or at the government servant’s option, for a period not exceeding the period of average pay which would otherwise be admissible to him, to average pay:

Provided that the maxima specified in the table in sub-rule (2) of rule 89 shall, not withstanding anything contained in that rule apply to the whole period of such leave and the minima specified in the table in rule 90 shall apply when leave salary during such leave is equal to half average pay subject to the conditions stated in that rule.

Exception—In the case of government servants governed by Fundamental Rule 81-B or Subsidiary Rule 157-A—

(1) the limit of four months laid down in sub-clause (a) shall be taken to mean 120 days;

(2) the term "period of average pay" occurring in sub-clause (b) shall be taken to mean "earned leave" admissible under sub-rule (1) of Fundamental Rule 81-B or sub-rule (1) of Subsidiary Rule 157-A as the case may be;

(3) one-half of the amount of leave on average pay taken under sub-clause (b) shall be counted as earned leave taken; and

(4) leave salary during leave taken under this rule shall be regulated in accordance with the provisions of Fundamental Rule 87-A or sub-rule (6) of Subsidiary Rule 157-A as the case may be.

(8) (i) In the case of a person to whom the Workmen’s Compensation Act, 1923, applies, the amount of leave salary payable under this rule shall be reduced by the amount of compensation payable under section 4 (1) (d) of the said Act.

(ii) In the case of a person to whom the Employees’ State Insurance Act, 1948, applies, the amount of leave salary payable under this rule shall be reduced by the amount of benefit admissible under the said Act for the corresponding period.

(9) The provisions of this rule apply to a civil servant disabled in consequence of service with a military force, if he is discharged as unfit for further military service, but is not completely and permanently incapacitated for further civil service, and to a civil servant not so discharged who suffers a disability which is certified by a medical board to be directly attributable to his service with a military force; but in either case, any period of leave granted to such a person under military rules in respect of that disability shall be reckoned as leave granted under this rule for the purpose of calculating the period admissible.

NOTE—In the case of temporary government servants any disability leave sanctioned under this rule shall not extend beyond the date the appointment is likely to last.

[For the maximum amount of leave on average pay admissible under rule 81(b) in cases where (i) special disability leave on average pay is taken under rule 83 (7) (b) and (ii) ordinary leave is combined with, or interpolated between, periods of special disability leave under rule 83(4), see paragraph 6 of the Audit Instruction regarding rule 81].

83-A. The Governor may extend the application of the provisions of Fundamental Rule 83 to a government servant, whether permanent or temporary, who is disabled by injury accidently incurred in or in consequence of the due performance of his official duties or in consequence of his official position, or by illness incurred in the performance of any particular duty 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 grant of this concession is subject to the further conditions:

(1) that the disability, if due to disease, must be certified by a medical board to be directly due to the performance of the particular duty; and

(ii) that if the government servant has contracted such disability during service otherwise than with a military force, it must be, in the opinion of the Governor, so exceptional in character or in the circumstances of its occurrence as to justify such unusual treatment as the grant of this form of leave; and

(iii) that the period of absence recommended by medical board may be covered in part by leave under this rule and in part by other leave, and that the amount of special disability leave granted on average pay may be less than—

(a) four months, in the case of government servants governed by Fundamental Rule 81 or Subsidiary Rule 157 as the case may be, and

(b) one hundred and twenty days, in the case of government servants governed by Fundamental Rule 81-B or Subsidiary Rule 157-A as the case may be.

NOTE—In the case of temporary government servants any disability leave sanctioned under this rule shall not extend beyond the date the appointment is likely to last.

83-B. (1) A government servant recruited before January 1, 1936, who has been granted special disability leave under rule 83, and whose domicile is elsewhere than in Asia, may be granted by the Governor, free passage by sea for himself, his wife and children to the United Kingdom, or to any port in Europe or in a British colony, dominion, or possession, and on the conclusion of such leave return passage to India, unless he takes leave other than leave on medical certificate in continuation of special disability leave, in which case return passage shall not be granted save with the special sanction of the Governor: provided that the cost of any passages granted under this rule shall not exceed the cost of passages between India and the United Kingdom.

(2) Passages granted under this rule may include travel by land between port of embarkation and port of debarkation, and shall be of such class as the Governor in each case may determine.

(3) The Governor may extend the application of the provisions of clauses (1) and (2) to a government servant recruited before January 1, 1936, who has been granted Special disability leave under rule 83-A and whose domicile is elsewhere than in Asia; provided that he may, at his discretion, grant free passages to the government servant only, or to the government servant and his wife only.

(4) For the purpose of this rule—

(i) the domicile of a government servant is his domicile at the time of his appointment to Government service, as determined in accordance with the provisions set out in the *schedule to these rules and no government servant who after his appointment to a service or post under the Government, acquires a new domicile, shall thereby lose his eligibility to, or become entitled to admission to, the benefits under this rule;

(ii) "child" means a legitimate child (including a step-child) residing with and wholly dependent on the government servant, who, if a female, is unmarried, or, if a male, is under the age of 16.

84. Leave may be granted to government servants, on such terms as the Governor may by rule or order prescribe, to enable them to study scientific, technical or similar problems or to undergo special courses of instruction. Such leave is not debited against the leave account.

(For rules made by the Governor under rule 84, see Chapter XI-A, Part III of this Volume.)

85. (a) Extraordinary leave may be granted in Special circumstances (1) when no other leave is by rule admissible, or (2) when, other leave being admissible, the government servant concerned applies in writing for the grant of extraordinary leave. Such leave is not debited against the leave account. No leave salary is admissible during such leave.

(b) The authority which has the power to sanction leave may grant extraordinary leave as in clause (a) in combination with, or in continuation of, any leave that is admissible and may

* Pages 197 to 200 of this part

commute retrospectively periods of absence without leave into extraordinary leave.

Orders of the Governor regarding rule 85 (b)

The power of commuting retrospectively periods of absence without leave into extraordinary leave is absolute and not subject to the conditions mentioned in clause (a) of the rule; in other words such commutation is permissible even when other leave was admissible to the government servant concerned at the time his absence without leave commenced.

Audit instructions regarding rule 85

1. Extraordinary leave without pay granted under the rules of the Civil Service Regulations will not also be debited against the leave account under note 2 to rule 78.

2. "Leave not due" applied for by a government servant with or without medical certificate is "leave admissible under rule" and in cases where "leave not due" can be granted, the grant of extraordinary leave under Fundamental Rule 85 will be irregular unless the latter kind of leave is specifically applied for in writing.

86. (a) In the case of a government servant recruited before January 1, 1936, leave at his credit in his leave account shall lapse on the date of compulsory retirement provided that if in sufficient time before that date he has—

(l) formally applied for leave and been refused it, or

(2) ascertained in writing from the sanctioning authority that leave if applied for would not be granted—

in either case the ground of refusal being the requirements of the public service, then the government servant may be granted, after the date of retirement, the amount of leave so refused subject to a maximum of six months.

(b) A government servant retained in service after the date of compulsory retirement shall earn leave on average pay at the rate of 1/11th of duty performed after that date and shall be allowed to add thereto any amount of leave which could have been granted to him under clause (a) had he retired on that date. The total period which he may take on any one occasion shall not exceed six months. When his duties finally cease, the government servant may be granted leave preparatory to retirement, up to a maximum of six months, as follows:

(i) the balance after deducting the amounts of leave, if any, taken during the period of extension, from the amount of leave which could have been granted to him under clause (a) had he retired on the date of compulsory retirement, plus

(ii) the amount of leave earned under this clause which is due to the government servant and which he has, in sufficient time during the period of extension—

(1) formally applied for and been refused, or

(2) ascertained in writing from the sanctioning authority, would not be granted if applied for, in either case the ground of refusal being the requirements of the public service.

Orders of the Governor regarding rule 86.

Leave extending beyond the date of compulsory retirement can only be granted with the sanction of the State Government. Such sanction will be accorded only in very exceptional circumstances as it is not the intention that a government servant should have the option of availing himself of leave after, instead of before, the date on which he is required to retire. In no case will such leave be granted in which the requirements of the rule are not fulfilled. The Government will not entertain an application for the grant of leave under this rule unless it is accompanied by the following documents:

(1) the application in which leave was applied for but which was refused, or,

(2) the written reply from the sanctioning authority to the effect that the leave, if applied for, would be refused.

All cases in which the sanctioning authority proposes to refuse leave preparatory to retirement on public grounds should be submitted to Government for orders. The sanctioning authority should bear in mind that refusal of leave within the meaning of this rule must be on account of the requirements of the public service and should, therefore, clearly state those requirements while submitting cases to Government recommending refusal of leave in case mentioned in (1) above or proposing refusal of leave in the written reply mentioned in (2) above.

It follows from the above that the sanctioning authority should ordinarily grant the leave applied for preparatory to retirement and should recommend to Government the refusal of leave only where it is essential in the interest of the public service to do so, as for example—

(i) when the particular government servant is doing an important class of work for which he is specially qualified and the performance of which by another servant would cause undue dislocation at the time, or

(ii) when the cadre of the service to which the servant belongs is so depleted that further depletion due to leave is likely to cause Government serious embarrassment.

2. Even in those cases in which the requirements of the rule, as explained above, are fulfilled, there is no vested right to leave under this rule and the Government will consider each case on its merits, having regard to the following points:

(a) whether the government servant has taken leave at frequent intervals, so as to exhaust most of the leave admissible;

(b) the date on which he last returned from leave;

(c) the total amount of leave enjoyed during his service;

(d) whether leave has, on any previous occasion, been refused to him on public grounds in circumstances involving material hardship; and

(e) the quality of the service rendered by him.

A recommendation for the grant of leave under this rule should be accompanied by a report on all these points to facilitate the disposal of the application for leave by the Government.

3. When a government servant has been retained in service beyond the ordinary age of superannuation, the grant to him when his duties finally cease of leave earned during the period of extension of service is subject to all the conditions set forth in this order.

4. While the amount of the leave refused under Fundamental Rule 86(a) or (b) is fixed, the quality of the leave (i.e. on average or half average pay), whether it is taken before or after the date of compulsory retirement or, as the case may be the date of final cessation of duties, may be varied to the advantage of the government servant concerned within the normal leave rule by the leave earned and standing to his credit on the date he proceeds on leave; and no second application for leave in sufficient time and its refusal are necessary merely to ensure this variation.

5. The above orders apply mutatis mutandis to cases of grant of leave under rule 86-A.

Audit instructions regarding rule 86

1. In the case of government servants belonging to vacation departments the period of six months referred to in this rule should include any vacation with which leave may be combined.

2. A government servant retained in service after the age of compulsory retirement is entitled to earn leave under clause (b) of Fundamental Rule 86 and a debit balance, if any, on the date he attained that age should be considered as wiped off.

3. Compulsory recall from leave preparatory to retirement should be deemed to be a constructive refusal of the balance of leave unenjoyed for the purpose of Fundamental Rule 86.

4. While the amount of the leave refused under Fundamental Rule 86 (a) is fixed, the quality of that leave (i.e. on average or half average pay), whether it is taken before or after the date of compulsory retirement or after the date of final cessation of duties, may be varied within the normal leave rules to the advantage of the government servant concerned in accordance with the leave earned and standing to his credit on the date on which he proceeds on leave prior to the date of compulsory retirement whenever he takes a portion of his refused leave before that date and ultimately on the date of his compulsory retirement, and no second application for leave in sufficient time and its refusal are necessary merely to ensure this variation. Similarly, the character of any period of leave on average pay admissible under Fundamental Rule 86(a), original or so modified, may, if the government servant so desires, be converted within the quantum admissible into a portion on average and the balance on half-average pay. No such conversion, however, is admissible in respect of the leave on average pay (not in terms of average pay) earned under clause (b) of this rule.

86-A. A government servant recruited on or after January 1, 1936, shall not be granted any leave beyond the date on which he must compulsorily retire:

Provided that the authority empowered to grant leave may allow any government servant, who has been denied in whole or in part on account of the exigencies of the public service the earned leave which was due to him pending retirement under rule 81-B, the whole or any portion of the earned leave so denied even though it extends to a date beyond the date on which such government servant must compulsorily retire:

Provided further that a government servant whose service has been extended in the interests of the public service beyond the date of his compulsory retirement may similarly be granted either within the period of extension of, if the conditions of the preceding proviso are satisfied, after its expiry, any earned leave which could have been granted to him under the preceding proviso had he retired on that date and in addition any earned leave due in respect of such extension. In determining the amount of earned leave due, in respect of the extension, with reference to rule 81-B, the earned leave, if any, admissible on the date of compulsory retirement shall be taken into account.

Section V—LEAVE SALARY

87. Subject to the conditions in rules 81, 88, 89, 90 and 91, a government servant other than an inferior government servant, recruited before January 1, 1936, who is on leave shall, during leave, draw leave-salary as follows:

(a) if the leave is due, leave-salary equal to average pay, or to half average pay, or to average pay during a portion of the leave and half average pay during the remainder, as he may elect; and

(b) if the leave is not due, leave-salary equal to half average pay:

Provided that when a non-gazetted government servant who was in service on the 24th day of August, 1927, takes leave, and—

(i) his pay is less than Rs. 300, or

(ii) the leave taken does not exceed one month, his average pay for the purpose of this rule may be taken to be the pay which he would draw in the permanent post held substantively by him at the time of taking leave if this pay be more than the average pay.

87-A. A government servant subject to the leave rules in Fundamental Rule 81-B, when on leave, shall be entitled—

(1) except as provided in sub-rule(2) below, if on earned leave, or on leave on medical certificate against the limit of twelve months laid down in that rule, to leave salary equal to average pay or the substantive pay to which the government servant is entitled immediately before the commencement of the leave, whichever is greater;

(2) if he proceeds on earned leave, or on leave on medical certificate against the limit of twelve months laid down in that rule, from a post the maximum of which does not exceed Rs. 90 per mensem, to leave salary equal to the pay drawn immediately before proceeding on leave;

(3) if on leave on private affairs under sub-rule (3) or on leave on medical certificate under the first proviso to sub-rule (2) (i) of Fundamental Rule 81-B, to leave salary equal to half the amount specified in sub-rule (1) or sub-rule (2) above, as the case may be, subject to a maximum of Rs. 750;

Provided that the limit of Rs. 750 shall not apply if the leave is for pursuing an approved course of study otherwise than on study leave terms;

(4) if on commuted leave, to leave salary equal to the amount admissible under sub-rule (1) or sub-rule (2) above, as the case may be;

(5) It on extraordinary leave, to no leave salary.

Explanation I—For the purposes of this rule, ‘average pay’ means the average monthly pay earned during the ten complete months immediately preceding the month in which the leave commences, and where such ten complete months have not elapsed, since the date of joining the service, ‘average pay’ means the average monthly pay earned during the complete months immediately preceding the month in which the leave commences.

Explanation II—For the purposes of this rule ‘substantive pay’ will have the same meaning as given in F.R. 9(28).

NOTE—In the case of a person to whom the provisions of Employees State Insurance Act, 1948, apply, the leave salary payable under this rule in respect of leave on medical certificate shall be reduced by the amount of benefit admissible under the said Act for the corresponding period.

Orders of the Governor regarding rule 87

1. An authority empowered to grant leave may not under rule 67 interfere with the option which a government servant may exercise under clause (a) of this rule and compel him against his wishes to take leave on half average pay when leave on full average pay is admissible to him. This does not interfere with the discretion of the authority competent to grant leave to determine with reference to rule 67 whether leave should or should not be granted.

2. For purposes of the proviso in rule 87 the pay, and status of a government servant should be determined with reference to the post which he was holding (whether in a substantive or in an officiating capacity) before going on leave.

3. The right of election allowed by rule 87(a) is only between the three different forms of leave-salary mentioned in it and does not confer any right of choice as to the period during which average pay and half average pay leave allowance may be drawn when a government servant has once elected to take leave partly on full average pay and partly on half-average pay. In such a case the intention is that the period on average pay should be taken first and should be succeeded by the period on half average pay.

Audit instruction regarding rule 87 (a)

The words "as he may elect" in rule 87(a) imply election once for all and therefore debar a government servant from claiming commutation of leave as of right. However, under the Fundamental Rules, the authority which granted leave can (if so disposed) commute leave of any kind retrospectively into leave of a different kind which was admissible under the rules, but the government servant does not possess any right to insist that it should be so commuted.

Audit instructions regarding rule 87

1. (i) A government servant who was not holding substantively a permanent post on the 24th August, 1927, but was holding a temporary post or officiating in a permanent post, has no claim under the proviso to this rule.

(ii) A government servant who was in permanent government service on or before the 24th August, 1927, and was therefore entitled to the privilege under the proviso to Fundamental Rule 87, will retain that privilege when re-appointed after resignation or discharge or re-instated after dismissal, if he is allowed to count his past service for leave under Fundamental Rule 65(a) or (b).

(iii) A government servant who was holding, on probation, a permanent post on the 24th August, 1927, and had no lien on any other post, is not entitled to the concessions admissible under the proviso to Fundamental Rule 87, since his leave is absolutely governed by Fundamental Rule 104 and not by the rules in sections I to V of Chapter X of the Fundamental Rules.

2. A government servant who holds substantively a non-gazetted permanent post but proceeds on leave from a gazetted post, should be regarded as a gazetted government servant for the purpose of this rule.

3. The term "pay" occurring in the expression "the pay which he would draw in the permanent post held substantively by him" contained in the proviso should be interpreted as including "special pay" whether attached to a post or personal to a particular government servant who holds it since, in either case, he would draw it in the post which he holds substantively.

4. The permanent post may be a post on which the government servant’s lien has been suspended, if he holds a lien on no other permanent post.

5. The phrase "at the time of taking leave," occurring in the proviso to this rule, denotes a point in time and that point is the moment at which leave begins. If, therefore, a government servant proceeds on leave with effect from the forenoon of a day on which an increment falls due, this increment cannot be taken into account in the calculation of his leave salary. His increment does not begin to accrue until the previous midnight is past, and by that time he is assumed to be on leave and therefore incapable of drawing increment because he is no longer on duty.

6. (i) For the purpose of these proviso to Fundamental Rule 87, the status of a government servant while on foreign service, i.e. gazetted or non-gazetted, should be determined with reference to the permanent post under Government on which he holds a lien or would hold a lien had his lien not been suspended, or, if during his absence on foreign service he is given any promotion under Fundamental Rule 113, with reference to the post under Government to which he is so promoted.

(ii) In the case of such a government servant, the term "his pay" occurring in item (i) of the proviso should be construed to mean what is prescribed under Fundamental Rule 117(b) for counting his pay for the purpose of Fundamental Rule 9 (2), i.e., the pay drawn in foreign service at the time leave is taken less, in the case of a government servant paying his own contribution for leave salary and pension, such part of the pay as may be paid as contribution.

(iii) The expression "the pay he would draw in the permanent post held substantively by him at the time of taking leave" occurring in the proviso should, in its application to a government servant on foreign service, be taken to mean the pay which he would draw in the permanent post under Government on which he holds a lien, or would hold a lien had his lien not been suspended, at the time of taking leave.

Orders of the Governor regarding rule 87-A

1. In the cases of government servants to whom rule 87-A applies, the authority competent to grant leave has no power to alter the nature of leave applied for.

2. The authority which granted leave to a government servant governed by rule 87-A can commute it retrospectively into leave of a different kind which was admissible at the time the leave was originally granted but the government servant concerned cannot claim it as a matter of right. (See also orders of the Governor under Subsidiary Rule 158).

3. The commutation of one kind of leave into another automatically carries with it the drawal of arrears of leave-salary or recovery of amounts overdrawn.

88. After continuous absence from duty on leave for a period of 28 months, a government servant for whom a leave account is maintained will draw leave-salary equal to quarter average pay, subject to the maxima and minima prescribed in rules 89 and 90.

Audit instructions regarding rule 88

1. The expression "continuous absence from duty on leave" occurring in this rule does not include absence on extra-ordinary leave; but includes absence on special leave granted in connexion with the award of Commonwealth Fund Service Fellowships, if owing to a combination of ordinary leave with such special leave, the aggregate period of absence exceeds 28 months.

2. The period of 28 months mentioned in this rule includes the period of vacation, if any, with which leave is combined.

89. (1) Except in the case of a government servant recruited on or after January 1, 1936, to whom the maximum rates of leave-salary prescribed in this rule shall not apply, leave-salary during the first four months of any period of leave on average pay, is subject to an absolute maximum of Rs. 4,000 per mensem.

(2) Except during the first four months of any period of leave on average pay, leave salary is subject to the monthly maxima shown in the following table:

NOTE—The maximum of average pay does not apply to a government servant serving in a vacation department during a period of leave on average pay equivalent to a month for each year since his last leave during which he has not availed himself of the vacation, and to a proportionate fraction of a month during which he has taken a part only of the vacation: provided that, in the case of a government servant who is transferred with leave to his credit from a non-vacation to a vacation department, the Government shall decide, on the first occasion on which he takes leave after such transfer, the period not exceeding four months for which the maximum limit of leave salary shall not be applied to him.

Order of the Governor regarding rule 89(2)

The note below this rule is not meant to give any additional advantage but is intended to be a restrictive exception to the rule. A government servant is not entitled to the concession mentioned in that note in addition to the concession granted by the rule itself but only to the drawing of full pay for a period equivalent to one month for each year since the last leave taken during which vacation has not been enjoyed.

Order of the Governor regarding rules 89 and 90

For the purpose of applying the rupee limits of leave salary in rules 89 and 90 when a portion of the leave salary is paid in sterling, the latter should be converted into rupees at the rate of 1s. 6d. to the rupee.

Audit instructions regarding rule 89

1. Vacation should be treated as the equivalent of the leave on average pay for the purposes of this rule.

2. For the purpose of the note below rule 89(2), when vacation is combined with leave, the first four months of leave on average pay which is exempt from the application of the maximum of average pay [apart from the limit of Rs. 4,000 imposed by clause (1) of rule 89] should be calculated after taking into account the full period of the vacation so combined, even when the vacation does not fall within the first four months of any period of combined leave and vacation. In other words, the concession of drawing full average pay during leave combined with vacation should be restricted to such period of leave on average pay earned by detention on duty during vacation since last return from leave as is equal to the residual period, if any, which remains after deducting the period of vacation from the period of four months. If, however, the officer so elects, he may in the alternative be allowed to have the full amount of leave on average pay at his credit earned by detention on duty during vacation since his last return from leave subject to the limit of four months and to combine with it as much of vacation (on full pay) as would make up the total of four months, the rest of the vacation being sanctioned as leave on average pay, as the case may be.

90. Subject to the condition that the leave-salary of a government servant shall in no case exceed his average pay, leave-salary, except as otherwise provided in this rule, is subject to the monthly minima shown in the following table when leave is taken or extended out of India elsewhere than in Pakistan, Ceylon, Nepal or Burma.

Exception—The minimum rates of leave-salary prescribed in this rule shall not apply to a government servant recruited on or after January 1, 1936.

Audit instruction regarding rule 90

The words "average pay" occurring in Fundamental Rule 90 should be interpreted in terms of Fundamental Rule 9 (2) and not taken as the pay which the non-gazetted government servant would draw in the permanent post held substantively by him at the time of taking leave, if this pay be more than the average pay.

91. (1) That portion of leave-salary which represents overseas pay drawn in sterling shall be paid in all cases in sterling and unless the government servant exercises his option under sub-rule (4) of drawing it in a Dominion or Colony along with the balance of his leave-salary, the payment shall be made by the High Commissioner for India in London.

(2) Subject to the provisions of sub-rule (1) leave-salary shall be drawn in rupees, but leave-salary in respect of leave spent out of Asia may, at the option of the government servant, be drawn in sterling:

Provided that—

(a) In the case of leave on average pay not exceeding four months, or of the first four months of such leave if it exceeds four months, leave-salary due in respect of an initial period of such leave spent in Asia may, if the government servant proceeds out of Asia during the currency of such leave, or within one month of its termination, be drawn in sterling.

(b) In the case of leave of any other description, or of periods of leave on average pay after the first four months of such leave, if the amount of such leave spent in Asia prior to embarkation does not in all exceed one month, leave-salary in respect of the whole of such leave may be drawn in sterling.

(c) In the case of an attachment order having been issued by a court in India in accordance with rule 48, Order XXI, First Schedule, Code of Civil Procedure, 1908 (Act V of 1908), that part of leave-salary which is attached shall be remitted to the court in rupees by the accounts authority in India. The balance of leave salary if payable in sterling, may then be drawn after reducing the maximum and minimum rates of leave-salary prescribed in rules 89 and 90 by the amount specified in the attachment order converted into sterling at the rate of exchange mentioned in the note under rule 51.

NOTE—For the purposes of this rule Cyprus shall be regarded as outside Asia.

(3) Leave-salary drawn in rupees shall be drawn in India, or, in the case of a government servant who spends his leave in Ceylon, or Burma, as the case may be.

(4) Leave-salary drawn in sterling shall be drawn in London, or, at the government servant’s option, in any British dominion or colony which the Governor may by order prescribe for the purpose, provided that the government servant spends his leave in the dominion or colony in which he has elected to draw his leave-salary; but if leave-salary due in respect of any portion of leave out of Asia, and payable to the government servant in sterling remains undrawn for no fault on his part, the Governor may authorize the undrawn amount to be paid in India at the exchange rate mentioned in the note under rule 51.

NOTE—Payment of leave-salary in a colony shall be subject to such restrictions in the matters of Foreign Exchange as the Government of India may from time to time impose.

(5) Leave-salary shall be converted into sterling at the rate of exchange mentioned in the note under rule 51.

(6) Any leave-salary drawn outside India shall be subject to deduction of Indian income-tax and super-tax at the rate which would have been applicable if that leave-salary had been drawn in India.

Orders of the Governor regarding rule 91

1. Leave-salary may be drawn in sterling in the following British Dominion and Colonies:

NOTE—Leave -salary may also be drawn in sterling in Egypt while a British Army Pay Office is retained there.

2. Government servants spending their leave in Ceylon will draw their leave salaries from the Colonial Treasurer.

3. In the case of a government servant who is placed on deputation in interruption of leave out of India, the leave is treated as one spell of leave and consequently the leave before and after the deputation should both be treated as "initial period" for the purposes of proviso (a) to this rule and he should be allowed to draw, if he desires, leave-salary in India for the portion of leave immediately following the deputation. In such cases the period of deputation should not be taken into account in calculating the maximum period of four months prescribed in the above rule since deputation is duty for all purposes.

92. The rupee and sterling maxima and minima prescribed in rules 89 and 90 shall be applied to leave salaries paid respectively in rupees and in sterling.

Audit instructions regarding rules 91 and 92

Under Fundamental Rule 91(2)(b) read with Fundamental Rule 92, a government servant who spend not more than one month of his leave in Asia prior to embarkation to spend the balance elsewhere, is entitled to draw leave-salary in respect of the entire period of his leave at the privileged rates and subject to the sterling minimum prescribed in Fundamental Rule 90.

93. A compensatory allowance should ordinarily be drawn only by a government servant actually on duty, but subject to such conditions as the Governor may by rule prescribe, a government servant on leave may continue to draw a compensatory allowance, or a portion thereof, in addition to leave-salary. One-of these conditions should be that the whole or a considerable part of the expense to meet which the allowance was given continues during leave.

(For rules made by the Governor under rule 93, see Part III of this Volume, Chapter XII).

Audit instruction regarding rule 93

When vacation is combined with leave, the entire period of vacation and the leave should be taken as one spell of leave for the purpose of this rule.

Section VI—EXCEPTIONS AND SPECIAL CONCESSIONS

94 to 100.***

100-A. Deleted.