CHAPTER XIX—INTEREST ON OVERDUE CONTRIBUTIONS

185. (1) Contribution for leave salary and/or pension, due in respect of a government servant on foreign service, may be paid annually within fifteen days from the end of each financial year or at the end of the foreign service, if the deputation on foreign service expires before the end of a financial year, and if the payment is not made within the said period, interest must be paid to Government on the unpaid contribution, unless it is specifically remitted by the Governor, at the rate of two paise per day per Rs. 100 from the date of expiry of the period aforesaid up to the date on which the contribution is finally paid. The interest shall be paid by the government servant or the foreign employer according as the contribution is paid by the former or the latter.

(2) The leave salary and pension contribution should be paid separately as they are creditable to different Heads of Accounts and no dues recoverable from Government, on any account, should be set off against these contributions.

NOTE—Recoveries representing leave salary contributions are to be credited to the receipt head corresponding to the functional head to which the establishment relates or where there is no corresponding receipt head to the minor head "Other Receipt" under the residuary receipt major head in the respective sector. Recoveries representing pension contribution will be credited to the minor head under the major head "066".

Orders of the Governor regarding rule 185

If the foreign employer, or the government servant placed on foreign service as the case may be, has contacted the Accountant General, Uttar Pradesh, to ascertain from him the rates and the manner of payment of the contributions, immediately on receipt of the orders sanctioning the transfer to foreign service, and the delay in the repayment of the contributions is solely due to the information regarding the rates and manner of payment of the contributions not having been received from the Accountant General, no interest, in terms of the above rule, shall be recovered from the foreign employer or the government servant concerned, as the case may be, if the payment is made within one month from the date of issue of the Accountant General’s letter in which the information is communicated.

186. If any amount due, including interest is not paid within twelve months of its accrual, the government servant concerned shall forfeit his claim to pension and leave-salary. In order to revive such claim the government servant must first pay the amount due and then represent his case to the Government.