APPENDIX V

(See Chapter V, paragraph 102)

Rules regulating the preparation of last-pay certificates in cases of transfers on duty, or of return from leave

1. Transfers on duty may be of two kinds :

(i) A Government servant may proceed on duty from one State or circle of audit to another.

(ii) A Government servant may proceed on duty from one place to another in the same State or circle of audit.

2. In the former case the certificate should be given as follows :

(a) If the Government servant is employed at the station of the Accountant General of his State or circle of audit and the system of payment after pre-audit is followed in his office, the certificate should be given by that officer, and a duplicate of it should be forwarded to the Accountant General of the transferred Government servant's new State or circle of audit; otherwise the procedure laid down in clause (b) below should be adopted.

(b) If he has to pass through that station on his way to his new State or circle of audit, the certificate should be given in duplicate by the officer incharge of the Treasury from which he drew last pay and both copies countersigned by the Accountant General; one copy of the countersigned certificate should be forwarded by the latter to the Accountant General of the transferred Government servant’s new State or circle of audit.

(c) If he is not employed at, and has not to pass through, the Accountant General’s station, the certificate should be given by the officer incharge of the Treasury and a duplicate of it should be forwarded by the Treasury Officer to the Accountant General for countersignature and transmission to the Accountant General of the transferred Government servant’s new State.

Exception—As an exception to the preceding rule the last-pay certificates of non-gazetted Government servants transferred from one State or circle of audit to another may be given by the head of the office and need not be countersigned by the Accountant General concerned but in the case of transfers out of India, the last-pay certificate should be signed by the Accountant General.

3. In the second case of transfer, the Government servant should obtain a last-pay certificate from the officer incharge of the Treasury from which he last drew pay, or if he is a non-gazetted Government servant, from the head of the office under whom he was last employed.

4. A Government servant who has drawn his leave salary in India should, before returning to duty, obtain a last-pay certificate from the Accountant General by whom or within whose jurisdiction his leave salary was last paid.

5. The last-pay certificate shall be prepared in all cases in the form attached to these rules. This form provides for detail of fund deductions although the officer preparing the bills is responsible for their correctness; but the officer preparing the last-pay certificate is responsible not only for entering in the certificate all demands against the departing Government servant, including any made under an order or attachment of his pay by a Court of Law of 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 or the disbursing office from which the Government servant will in future draw pay.

The officer preparing the last-pay certificate should also enter details in regard to any insurance policies being financed from a Provident Fund, indicating the name of Insurance Company, the policy number and the amount and the due date for the payment of premium.

6. In all cases of transfers from one district to another with the same audit circle the last-pay certificate should specify the last regular or monthly payment; and the entire pay for the month in which transfer has been made should be paid in the new district except where the Treasury or the financial rules of a Government provide to the contrary.

7. In the case of the pay bill of a Government servant of whatever rank required to accompany the Governor to summer headquarters at Naini 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 these rules.

8. For the purposes of drawal of transit pay and allowances of Government servant on his promotion from a non-gazetted to a Gazetted post, an extra copy of the last-pay certificate should be sent by the head of the office direct to the Audit Officer.

Last-pay Certificate

Last-pay Certificate of_________________________________________________ of the______________________________________________________________ proceeding on_______________________________________________________ to _________________________________________________________________ ___________________________________________________________________

2. He has been paid up to _________________________________________at the following rates :

Substantive pay______________________________________________________

Officiating pay_______________________________________________________

Allowances, etc. _____________________________________________________ _______Deduction____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

*3. His Provident Fund Account nos., etc. are given below :

*Against serial no. 3 the information should be incorporated by the head of the office in case of non-gazetted Government servants and by the Treasury Officer himself in the case of gazetted officers. In addition, when a Government servant is transferred from one Audit Circle to another, the name of the Accounts Officer who will maintain his Provident Fund accounts after transfer, should also be recorded in the case of gazetted officers by the Accountant General while countersigning the Last Pay Certificate and by the head of the office in the case of non-gazetted Government servants, if possible.

4. He made over charge of the office of_____ on the_____noon of_____.

5. Recoveries are to be made from the pay of the Government servant as detailed on the reverse.

6. He has been paid leave-salary as detailed below. Deductions have been made as noted on the reverse :

From __________ to ____________ at Rs ______________.a month ___________

From __________ to ____________ at Rs ______________.a month ___________

From __________ to ____________ at Rs ______________.a month ___________

†7. He is entitled to draw the following :

_______________

_______________

_______________

8. He is also entitled to joining time for_____days.

9. He finances the insurance policies detailed below from Provident Funds :

10. The details of the income-tax recovered from him, up to the date from the beginning of the current year are noted on the reserves.

Dated______________________19 . Signature ______________

Designation ____________

†When filling in this item of the Last-pay Certificate the scale of pay, etc. as authorized by the Accountant General, pay slips or in the cases of non-gazetted Government servants by competent authorities and the date of increment and of the ceasation or change in the rate of pay should be invariably shown against this item with a view to enable the disbursing officer of the new district to disburse the pay, etc. admissible after the date up to which the payment has been shown in this certificate.

REVERSE

Details of Recoveries

Nature of recovery ___________________________________________________

Amount Rs. _________________________________________________________

Number of instalments in which to be recovered ____________________________

Deductions made from leave-salary

From __________ to ____________ at Rs ______________.a month ___________

From __________ to ____________ at Rs ______________.a month ___________

From __________ to ____________ at Rs ______________.a month ___________

Details of income-tax recovered