Rule in which referred




Instructions for regulating the enforcement of responsibility for losses sustained through fraud, negligence etc.


2.36, 8.21 and 9.4

Inter Government & Inter-departmental transactions


Note 2 below rule 2.36

Agreements with other Governments (except Jammu and Kashmir) regarding incidence of Pay and Allowances, Leave Salary, Cost of Passages, Pensions, Rents of Buildings, etc, etc.


2.44 (a) and 2.45

General Rules and Principles relating to contract from public fund



Destruction of Record (General)



Form of Bond of Indemnity for drawing pay, pension, annuities etc.



Extract from the Code of Civil Procedure to the relevant law in connection with attachment of pay by the court of law


8.3 and 15.2

Procedure and Rules for the Purchase of Stores by Punjab Government Departments and Office.


Note 3 below rule 8.3

Miscellaneous Rulings relating to Contingent Charges


Note 3 below rule 8.3

Rules regarding Liveries and clothing to class IV employees.


Note 3 below rule 8.3

Rules for the supply of articles from Jails and Industrial Institutions.


9.4 and 16.7 (b)

Rules for the payment of compensation for land taken up under Land Acquisition Act.


Note below 10.16 (IX) and 10.20

Instructions laying down the procedure to be followed in dealing with applications for advances for the construction, purchase or repair of houses.



Rules regarding the procedure to be followed in incurring expenditure on assigned works.




(Referred to P.F.R. 2.33)






1.         Means should be devised to ensure to that every Government employee should realize fully and clearly that he will be held personally responsible for any loss sustained by Government through fraud or negligence on his part and that he will also be held personally responsible for any loss arising from fraud or negligence on the part of any other Government employee to the extent to which it may be shown that he contributed to the loss by his own action or negligence.  In almost all cases frauds are rendered possible for want of supervision and negligence of rules laid down for the security and safety of public money.  Two forms of negligence are specially noteworthy: -


(i)            The amount in a bill is not written in words; the amount in the bill or cheque is written carelessly making alteration possible without detection; or a space is left rendering the insertion of digits or words an easy matter.                                                                                                      

(ii)            Copies of accounts and bills submitted to the treasury and to audit office are not carefully compared with the office copies.  To guard against this it must be insisted in every case in which money is drawn on a bill from the treasury that the total amount of the bill in words is carefully entered by the clerk who draws it up and the copies of accounts and bills submitted to the treasury and to the audit office are carefully compared with the office copies by the drawing officer.  The cardinal principle governing the assessment of responsibility is that every public employee should exert the same vigilance in respect of public expenditure and public funds generally as a person of ordinary prudence would exercise in respect of the expenditure and the custody of his own money.  While, therefore, the competent authority may in special cases condone Government employee’s honest errors of judgment involving financial loss, if he can show that he has acted in good faith and done his best up to the limits of his ability and experience, personal liability must be stricty enforced against all Government employees who are dishonest, careless or negligent in the duties entrusted to them.


2.         It is of the greatest importance to avoid delay in the investigation of any loss due to fraud, negligence, financial irregularity, etc.  If the irregularity is detected by audit in the first instance, it will be the duty of the Accountant-General to report immediately to the Administrative authority, concerned. If the irregularity is detected by the Administrative authority in the first instance and if it is one which should be reported to the Accountant-General in terms of Punjab Financial Rules2 .34 and 2.35., he must make that report immediately.  Every important case should be brought to the notice of superior authority as soon as possible, the Administrative authority should report to his superior and the audit authority to his superior.  Should the Administrative authority require the assistant of the Accountant-General in pursuing the investigation, he may call on that Officer for all vouchers and other documents that may be relevant to the investigation; and if the investigation is complex and he needs the assistance of an expert audit officer to unravel it, he should apply forthwith for that assistance to Government which will then negotiate with the Accountant-General for the services of an investigating staff.  Thereafter, the Administrative authority and the audit authority will be personally responsible, within their respective spheres, for the expeditious conduct of the enquiry.                                                                                                                                                           

Note 1-(i) Detailed report containing complete information on all the points detailed in Annexure.  A should be submitted within one month after the submission of the preliminary report.


(ii) Final report should be submitted within a fortnight of the completion of the departmental enquiry.


3.         In any case in which it appears that recourse to judicial proceeding is likely to be involved, competent legal advice should be taken as soon as the possibility emerges.  In the case of losses involving a reasonable suspicion of fraud or other criminal offence, a prosecution should be attempted unless the legal advisers consider that the evidence available is not such as will secure a conviction.  The reasons for not attempting a prosecution should be placed on record in all such cases.

            A certificate to the effect that the case is/is not fit for judicial trial, shall be obtained from the District Magistrate, immediately after the loss comes to notice, and furnished to the Accountant-General along with the final report.


4.         (1)             The general rule in all cases of fraud, embezzlement or similar offence shall be that the competent authority shall decide whether the delinquent is to be tried departmentally first and judicially thereafter.


(2)            If it is decided that the delinquent is to be tried in a court of law, then the departmental proceedings shall be stayed.


(3)            If it is decided that the delinquent is to be proceeded against departmentally, then such proceedings shall be instituted immediately against the delinquent and if there are more than one delinquent, against all the delinquents.  Such proceedings shall be conducted with strict adherence to the rules up to the point at which prosecution of any of the delinquent beings in respect of the charges which are subject matter of the criminal case.


(4)            Where the delinquent is convicted by a court, the departmental proceedings against him in respect of charges leadings to his conviction should not be resumed as he can be dismissed on the ground of his conviction without giving him a reasonable opportunity of making a representation against the punishment proposed to be inflicted,-vide sub-clause (a) of the proviso to Article 311 of the Constitution of India.


(5)            If the delinquent is not convicted by a court, the departmental proceedings against him shall be dropped unless the acquittal is on a technical ground or by giving him benefit of doubt and the authority competent to take disciplinary action is of the opinion that the facts of the case warrant departmental action against him;


5.         The question of enforcing pecuniary liability should always be considered as well as the question of other forms of disciplinary action.  In deciding the degree of the Government employees pecuniary liability, it will be necessary to look not only to the circumstances of case, but also to the financial circumstances of the Government employee, since it should be recognized  that the penalty should not be such as to impair his future efficiency.


In particular, if the loss has occurred through fraud, every endeavor should be made to recover the whole amount lost from the guilty person, and if laxity of supervision has facilitated the fraud, the supervising Government employee at fault may properly be penalized either directly by requiring him to make good in money a sufficient proportion of the loss, or indirectly by reduction or stoppage of his increments of pay.


It should always be considered whether the value of Government property or equipment lost, damaged, or destroyed by the carelessness of individuals entrusted with their care (e.g. a policeman’s rifle, a touring officers tent, a factory motor lorry, an engineer’s instruments) should not be recovered in full up to the limit of the Government employees capacity to pay.


6.         One reason why it is important to avoid delay (vide paragraph 2 preceding) is that in the case of prolonged investigation Government employees who are concerned may qualify for pension.  The authority investigating the case should immediately inform the A.G. responsible for reporting on his title to pension and the authority competent to sanction pension and it will be the duty of the latter to finalize the pension case of the employee concerned in the light of the procedure laid down in rule 2.2 of Punjab Civil Services Rules, Volume  I I.


7.         The fact that Government employees who were guilty of frauds or irregularities have been demobilized or have retired and have thus escaped punishment, should not be made a justification for absolving those who are also guilty but who still remain in service.

8.         The Department of Finance should be consulted by Administrative Department in   all cases of serious financial irregularities before orders are issued in the matter of disciplinary action against those found responsible.


9.         The following supplementary instructions should be followed by departmental officers, wherever prosecution in the criminal courts are, or are likely to be necessary:


(i)             All losses of the kind referred to in Punjab Financial Rule 2.34 and 2.35 must be reported forthwith by the Government employee concerned ,not only to the Accountant-General but also to his won immediate official superior.  Reports must be submitted as soon as reasonable grounds exists for believing that a loss has occurred ; they must not be delayed while detailed enquiries are made. 


(ii)            Repots submitted under paragraph I above must be forwarded forthwith to Government through the usual channel with such comments as may be considered necessary.


(iii)            As soon as a reasonable suspicion arises that a criminal offence has been committed: the senior Government employee of the department concerned present in the station will report to the District Magistrate concerned and ask for a regular police investigation under the Code of Criminal Procedure, 1898.


(iv)            If the District Magistrate or the authority concerned agrees that an investigation may be made, the senior Government employee of the department concerned present in the station will (a) request the District Magistrate or the authority aforesaid to arrange for the investigation to proceed from day to day, (b) see that all witnesses and documents are made available to the investigating officer, and (c) associate with the investigating officer a Government employee of the department who is not personally concerned with the irregularity leading up to the loss, but who is fully cognizant of the rules and procedure of the office in which the loss has occurred.


(v)             When the investigation is completed a Government employee of the department (accompanied by the Government employee who attended the investigation) must be made available for conference with the authority which will decide whether a prosecution should be instituted.  If it is decide not to prosecute, the case must be reported through the usual channel to Government for orders.


(vi)            If it is decided to prosecute, the departmental representative will ascertain from the prosecuting officer whether, having regard to the engagements of the prosecuting staff, and the state of work in the court which would ordinarily hear the case, it is necessary to move the District magistrate to make special arrangements for a speedy trial, and will request the prosecuting officer to make any application that he may think necessary.


(vii)             When the case is put into court  by the police, the senior Government employee of the department concerned present in the station will see that all witnesses serving in the department and all documentary evidence in the control of the department and all documentary evidence in the control of the department are punctually produced, and will also appoint a Government employee of the department (preferably the Government employee who attended the investigation) to attend the proceedings in court and assist the prosecuting staff.


(viii)             If any prosecution results in the discharge or acquittal of any person or in the imposition of sentences which appear to be inadequate, the senior Government employee of the department concerned will at once consult the District Magistrate as to the advisability of instituting further proceedings in revision or appeal, as the case may be, and if the District Magistrate is of opinion that further proceedings are necessary, will request him to proceed as he would in any other case.


      Appeals against acquittals may be made only under the orders of Government.


3.         A common type case is that where a number of persons are involved one or more criminally, and others in such circumstances as show negligence, or warrant the suspicion of criminal abetment without sufficient proof to justify prosecution or have similar features which necessitate a criminal prosecution of one or more and a departmental enquiry against others.  In such cases the authority has sometimes neglected to institute a formal departmental enquiry or to carry it to requisite stage before criminal case is over, effective departmental action has been found impracticable. 


4.         The general rule should be that in all cases of fraud, embezzlement or similar offences departmental proceedings should be instituted at the earliest possible moment against all the delinquents and conducted with strict adherence to the rules up to the point at which prosecution of any of the delinquents begins.  At that stages it must be specifically considered whether further conduct of the departmental proceedings against any of the remaining delinquents is practicable, if it is, it should continue as far as possible which will not, as a rule, include findings and sentences.  If the accused is convicted, the departmental proceedings against him should be resumed and formally completed.  If the accused is not convicted, the departmental proceedings against him should be dropped, unless the authority competent to take disciplinary action is of the opinion that the facts of the case disclose adequate grounds for taking departmental action against him.  In either case, the proceedings against the remaining delinquents should be resumed, and completed as soon as possible after the termination of the proceeding in court.


5.         The proceedings contemplated in these instructions are those which are regulated by the Punjab Civil Services (Punishment and Appeal) Rules.  Where action is taken under the Public Employees (Inquiries) Act, XXXVII of 1850, this ordinarily takes the place of a criminal prosecution as regards the person or persons accused; but the procedure as regards other persons involved against whom the Act is not applied should be in accordance with the instructions given above. 



[Referred to in note below para(1)2]


(i)                  The exact nature of the defalcation/loss and brief description as to how it was detected (a copy of the report of the loss or defalcation to higher authority may also be sent).


(ii)                The full extent of the loss.


(iii)               The actual period covered by the defalcation/loss.


(iv)              The defects in or neglect of rules by which the loss was rendered possible and the circumstances which facilitated the defalcation/loss.


(v)                The names of officials held personally or technically, directly or indirectly, and wholly or partly responsible for the irregularities committed in the case, and the action taken or proposed to be taken against them. 


(vi)              Whether the case has been judicially tried in a court or not, (if so, copies in duplicate thereof may please be furnished).  If not, the reasons for not doing so may be stated and a copy of the police report (if any) furnished.


(vii)             The remedial measures adopted as safeguards against such losses hereafter.


(viii)           The prospects of the recovery of the loss (the amount of the security taken from the Government employees at fault or their pay, pension, allowances, etc., withheld, and their other property confiscated), may be stated.  Otherwise sanction to the writing off of the loss may be obtained and furnished.





(Referred to in P.F.R. 2.36 (note 1), 8.22 and 9.4.)


Inter-Government and Inter-Governmental Transactions ( Directions issued by the Comptroller and Auditor-General of India, under section 168 of the Government of India Act, 1935, which shall be deemed to be in force under Article 150 of the Constitution of India).




1.                              The directions in this appendix shall regulate the conditions under which a department of a Government may make charges for services rendered or articles supplied by it and procedure to be observed in recording such charges in the accounts of the Government concerned.




2.                              In the case of transactions between two Governments adjustments shall always be made if required by or under the provisions of the Constitution, and otherwise, in such manner and to such extent as may be mutually agreed upon by Governments, concerned.




3.                              Payment shall be required in all cases where a department of a Government renders service or makes supplies to a non-Government body or institution or to a separate fund constituted as such inside or outside the Public Account, unless Government by general or special order gives directions to the contrary.  Relief in respect of payment for services or supplies given to any body or fund, should ordinarily be given through a grant-in-aid rather than by remission of dues.





4.                              For purposes of inter-departmental payments, the departments of a Government shall be divided into service departments and commercial departments according to the following principles :-


A. Service Departments. – These are constituted for the dis-charge of those functions which either (a) are inseparable from and from part of the idea of Government or(b) are necessary to and from part of the general conduct of the business of Government.


            Examples of the first class are :-


The departments of Administration of Justice, Jails, Police, Education, Medical, Public Health, Forest and Defence.


            Examples of the second class are :-


The departments of Survey, Government Printing and Stationery, Public Works (Buildings and Roads Branch), purchase Organization of the Ministry of Works, Production and Supply (Central Government).


B. Commercial Departments or Undertakings. –These are maintained mainly for the purposes of rendering services or providing supplies, of certain special kind, on payment for the services rendered or for the articles supplied.  They perform functions which are not necessarily Governmental functions.  They are required to work to a financial result determined through accounts maintained on commercial principles.


Note – Government has the power in respect of these directions to decide whether a particular department or particular activities of a department shall be regarded as a commercial department or undertaking.  A list of departments and undertaking at present recognized by the Punjab Government as commercial is given in the Annexure to these directions.


5.                              Save as expressly provided in this appendix, a service department shall not make charges against another department for services or supplies which falls within the class of the duties for which the former department is constituted.


The following exceptions to the above direction have been authorised:-


(a) The forest Department may charge any other department for vegetable animal or mineral products extracted from a forest area.


(b) Payment must ordinarily be made for convict labour as in the case of that supplied to the public works and other departments of Government but, no charge shall be made for convict labour in the case of works undertaken by the Department of Public works which are treated as jail works.


(c) The cost of additional Police Guards supplied to an irrigation or other project while under construction may be debited to the project concerned.


6.                              A commercial department or undertaking shall ordinarily charge and be charged for any supplies and services made or rendered to, or by, other departments of Government.


This direction may be applied to particular units or particulars activities of any department even though the department as a whole may not be a commercial department.  Such a unit or activity shall ordinarily charges for its services or its supplies to, and may likewise be charged, by, either the department of which it forms a part or any other department.


Note 1. – Save as otherwise provided in these direction, service rendered by a Service Department falling under clause A (a) of paragraph 4 in the normal discharges of its functions shall not be regarded as service rendered for the purposes of the above directions.


Note 2.- The supply of  residential accommodation by one department to the employees of other Department  shall not, for the purposes of these directions be held to constitute a service rendered.  In all such cases the rent charged for residential accommodation will be the rent recoverable under the rules for the time being enforce from the person actually using such accommodation.


Note 3. – In the Punjab the following commercial departments and undertakings are exempted from payment of rent for office  buildings supplied to than by the Department of Public Works Building and Roads Branch.-


Forest Department, Jall Manufactures, Government Press (so for as it concerns the sale and publication of I. L. R.) with effect from 1st April, 1935.


7.         Where one department makes payment or renders service as an agent of another department of same Government, the principal department may, subject to such monetary limit as may be fixed by the Government in this behalf, be debited with the expenditure incurred on its behalf by the agent department.


Note 1. – The cost of land acquired by a Civil Department on behalf of the Department of Public Works is debitable in the accounts of the latter as part of the cost of the works for which the land is taken up; but is land is taken up for two or more service departments conjointly, the cost is wholly debitable to the department for which the major portion of expenditure was incurred, unless there are special reasons to the contrary.


Note 2. – When a special officer is employed for the acquisition of land for any department the expenditure on pay allowances, etc, of the special officer and his establishment and any expenditure on contingencies is debitable to that department as part of the cost of land.  When the land taken up by a civil officer, not specially employed for the work, only special charges incurred in connection with the acquisition of the land on establishment, contingencies, etc., shall be borne by the department for which the land is acquired.


(The Punjab Government have fixed Rs, 50 as the monetary limit referred to in this directions;)


8.         Without prejudice to the general principle contained in paragraph 5, the Defence Services shall, in respect of inter departmental transactions, charge and be charged for services rendered and supplies made to, or by, other departments, unless in particular cases or classes of cases, Government in consultation with the comptroller and Auditor-General have decided that the inter-departmental adjustment would be unsuitable and undesirable.


Note. –1. The Defence Services shall not be required to pay rent for buildings of the Central Civil Departments other than Commercial Departments and undertakings, occupied by the Defence Services for non-residential purposes nor shall rent be charged for buildings of the Defence Services occupied for non-residential purposes by the Civil Departments of the Central Government other than commercial Departments of under takings, falling under clause B of para 4.


Note. –2. The Defence Services also shall not be required to pay for the use of the Government civil Aerodromes and for other incidental services rendered by the Department of Civil Aviation to Indian Air Force planes, nor shall the Civil Aviation Department be charged, as a reciprocal arrangement, for the use of the Aerodromes of the Indian Air Force by the Civil Air Crafts;


9.         A branch of a service department performing duties supplementary to the main function of the department and intended to render particular services on payment , may levy charges in respect of the work for which it has been constituted.


Example – Jail Manufacture, Survey Man-publishing, Printing (Publishing Department), Mint (Miscellaneous Services other than colnage.


10.       A branch of a department constituted for the subsidiary service of that department, but employed to render similar service to another department, may charge that other department e.g.;


Workshops of a Departments Dock-yards


11.       A regularly organized store branch of a department should ordinarily charge any other department for supplies. Made; but petty and casual supplies of stores may, if the supplying department consents be made without payment.


12.             Notwithstanding anything contained in these directions, Government may, for special reasons which shall be recorded and communicated to the State Accountant General, permit inter departmental adjustment in any case where such adjustment may be considered necessary in the interests of economy or of departmental control of expenditure;




13.       Where under these directions payment is required to be made by one Department of a Government to another, such payment may, if the case so requires or if otherwise deemed necessary, include adequate charge for supervision or other indirect expenditure connected with the service or supply for which payment is made.


14.            Payments of amounts due by one department of Government to an other shall ordinarily be made by book transfer except when such transfers do not suit the methods of accounts or of business adopted by the receiving department.


15.                Any question of doubt or dispute arising in connection with the interpretation of these directions will be decided by the Comptroller and Auditor General of India, with the  approval of the President of India.






List of departments and undertakings recognized by Government as commercial ( vide not under Direction 4)


1.                  Department of Public Works, Irrigation, Navigation, etc works for which capital and revenue accounts are kept.


2.                  Government Printing Punjab (so far as it concerns the printing of and sale of School/College text books under the Nationalization Scheme).


3.                  All Government Transport Services.


4.                  Colonization Department.


5.                  Works Centre, Rajpura .


6.                  The factory section of the following Jails :-

(1)             Central Jail, Ferozepur.

(2)             Central Jail, Patiala.

(3)             Central Jail, Amritsar.

(4)             B.I. & J. Jail, Faridkot.




(Referred to in note 2 to P.F.R. – 2.36)


            Agreements with other Governments (other than Jammu and Kashmir) regarding Incidence of Pay and Allowances, Leave Salary, Cost of Passages, Pensions, Rent of Building etc. etc.




            The rules regulating the incidence of pay, leave, passage and pension, etc., charges of Government employees as well as certain other charges and receipts between Governments which are set out in this appendix are based on arrangements agreed between the different Governments and are therefore binging on all of them.




1.            Incidence of pay  and allowances, etc, other than leave salaries : -  (1) Subject to any other arrangements which may be settled mutually between the Governments concerned the incidence of transit pay and allowances including travelling allowances of a Government employee transferred from the one Government to another will be regulated in accordance with the following principles:


(i)      When a Government employee is transferred permanently from one Government to another, his transit pay and allowances including travelling allowances shall be borne by the Government to which he is transferred.

(ii)     When the services of a Government employee are lent by one Government to another, any advance towards pay or traveling allowance, as the case maybe, made by the Leading Government shall be finally booked as revenue expenditure in its books.  If it is an advance of pay, the recovery there of shall be effected from the pay of the concerned Government employee in not more than six monthly instalments commencing from the month in which he draws full month’s pay or/and leave salary on joining his new assignment. If the advance is towards traveling allowance bill when the same is submitted by the concerned Government employee. The credit or net debt, as the case may be, shall be accounted for in the books of the borrowing Government. The same procedure shall be followed when a Government employee is reverted by the borrowing Government to the lending Government.


Note– In the case of Government employees returning from duty abroad whose Services are lent to another Government, the liability of the borrowing Government for transit pay and allowances including travelling allowances while joining the new service shall be restricted to the period commencing from the date of arrival of the Government employee in India.


(iii)            In the case of an Officer in a joint cadre serving two Governments, his transit pay and allowances including traveling allowances on transfer from one office to another shall be debited to the office to which he is proceeding.


2.         When a Military or Medical Officer holding a Civil Post on consolidated pay which is less than his Military pay is allowed to draw the difference between them, he draws it from the department – Central or State – from which he receives his consolidated pay.


3.         The following rules govern the incidence of the cost of troops lent to Civil Departments of the Central Government and to State Governments.  The words “military” and “troops” are used to include Indian Navy and the Air Force as well as the Army: -


            (i) When troops are required on duties of a “military” nature, e.g., ceremonial purposes and provision of escorts or guards of honour in circumstances not covered by instructions 771,772 of the Regulations for the Army in India (1937 edition) and flag marches when they fall into the category of cases involving duties of a military nature and when they are not connected with the maintenance of law and order, the extra cost, if any, of supplying the services required (e.g. in the way of transport, equipment, etc.) will be met by a contribution from the State or the Civil Department concerned of the Central Government to the Defence Services Estimates.


Note: -The cases in which flag marches come within the scope of this rule will be decided by the Central Government.


            (ii) When troops are employed by Civil on duties of a “non-military” nature (e.g. on occasions of public calamities or emergencies such as fires, earthquakes, floods, famines and strikes), the State Government or the Civil Departments concerned will be liable to bear the following charges unless they are waived by the Central Government for any exceptional reasons: -


(a)             In strikes, etc., for carrying on essential public services- The complete cost of the force including ordinary pay and allowances, extra cost of transport equipment including loss and repair expenses, etc., and extraordinary charges in the shape of special pay or transport of stores to the personnel engaged at the rates laid down in paragraphs 397 to 399, Pay and Allowances Regulations, Part I, and Rule 491, Regulations for the Army in India.


(b)             In fires, floods, famines, earthquakes and other calamities of nature-All extra-cost involved in the way of transport, equipment, etc. and all extraordinary expenses in the shapes of special pay or the supply of stores to the personnel engaged at the rates laid down in paragraphs 397 to 399, Pay and Allowances Regulations, Part I, and Rule 491, Regulations for the army in India.


Note:- In addition, when troops are employed on duties falling under either clause (a) or (b) above, the State Government or the Civil Department concerned of the Central Government will be liable for all loss or damage to property (including military) and also for all pensionary awards made in respect of casualties arising directly out of the employment.


            (iii) The full cost of employing troops in aid of the Civil power for the prevention or suppression of disorder will be met by the Central Government for Defence Services Estimates; but it will be open to the Civil Department of the Central Government or the State Government concerned to to contribute towards the cost, if they wish to do so.  The State Government or the Civil Departments concerned will, nevertheless, be liable for the payment of any compensation that may become payable in respect of any damage done when troops are employed in and of the Civil power.


4.         (i) Rewards for proficiency in oriental languages paid to a military officer from the Defence Services estimates during the three years preceding his transfer to other Departments of the Central Government or to State Governments will be recovered by the Controller of Defence Accounts ( Pensions), Allahabad from the Department or Government concerned on confirmation of the officer in his civil appointment.


            (ii)            Rewards to Military Officers in temporary civil employee under the Central or the State Governments for proficiency in oriental languages are paid by the Controller of Defence Accounts (Pensions) Allahabad from the Defence Services Estimates in the first instance. On confirmation of an officer in the civil department, the Controller of Military Accounts and Pensions will recover from the Department or State Government concerned the amount of any language rewards paid to the officer from the defence Services Estimates.


            (iii)             The amount recoverable from the civil departments of the Central Government or from the State Government in these cases is the civil rate of language reward as published by the Ministry of Education, but in the case of officers of the category referred to in sub-clause (i)  above the difference between the military and the civil rates of awards is recoverable from the officers themselves in instalments Rs. 50 mensem.


Note – Rewards for passing the lower and Higher Standard Examination in urdu by officers in temporary civil employee are not refundable to the Defence Services Estimates.


4 -A. Indian commissioned officers of the Armed Forces in Civil employee count their civil service as qualifying for the outfit allowance under item (d) of



A.I.            (I) 6/s/48


A.F.I (I) 6/s/48


R.I.N.(I) 4/s/48


Provided that: -


            (a)            their pay and allowances are governed by the new pay code, and

            (b)            they are required to bear uniform in Civil employee.


The entire cost of the outfit allowance is debitable to the estimates of the ministry (Central Civil)/State Governments under whom the officer is employed at the time the allowance becomes due for payment.


5.         When soldiers are sent under military escort from one station to  another to stand a trial on a criminal charge they will travel like any other party of soldiers on duty, under a warrant furnished by the military authorities, the charge being met from the Defence Services Estimates.  When a soldier is conducted by Police escort, the charge will be Civil ; the warrant issued in such cases should include the accused as he is a soldier proceeding to a certain place under the orders of his Military superior and therefore on duty.


6.         Civilian Government employees, who belong to the Army in India Reserve of the Officers, when called up for training, receive the following emoluments :-


            (i)             When proceeding to carry out their training direct from their civil appointments, the pay and allowances which they would have drawn in their civil appointments but for the training, for the whole period of absence on such training inclusive of the time spent in transit to and fro;


            (ii)             When proceeding to carry out their training while on leave in India, Burma, Ceylon, Great Britain or Northern Ireland the civil leave- pay and allowances which they would have drawn but for the training;


            (iii)             When proceeding to carry out their training on the expiry of leave out of India taken from their civil appointments but before rejoining their civil appointments for duty, joining time civil pay from the  date of disembarkation in India to the date preceding that on which their training commenced and full civil pay for the period of actual training and the period spent in journey to the place of their civil appointment ; and


            (iv)             Military pay and allowances for the period of actual training.


The emoluments drawn under (i) to (ii) are debitable to the Civil-Central or State Estimates and that under (iv) to Defence Services Estimates.


            If it is necessary to provide a substitute in the place of such an office undergoing training the additional cost will be a charge on Civil Estimates.


Note:    This rule is also applicable in regard to the allocation of the civil pay of a Government employee, who is a member of the Indian Navy Volunteers Reserve of the Indian Naval Reserve, when called for training.


7.            Reservists of the Indian Army employed under the Central or State Governments will, when called up for periodical military training, receive military pay and allowances.  They will also receive the excess, if any, or their civil pay over their military pay, provided that this concession is specifically sanctioned by the Ministry of the Government of India or the head of the attached or subordinate office concerned, or by the State Government in whose employee the reservist are serving in their civil capacity.  Except where the civil pay of the reservists is met from the Defence Services Estimates, the extra expenditure involved will not constitute a charge against the Defence Service Estimates;


8.         Civil, Central or State Government employees who are members of the various Army, Navy and Air Force Reserves (excluding the reserve of the officers ) will, when called up for periodical training, receive pay and allowance as under :-


            (a)             during the transit period they will be entitled to their civil rates of pay and allowances to be met from the Budget to which such expenditure is normally debitable ;


            (b)             for the  period of training (excluding periods of transit) if the pay and allowances (excluding concessions in kind, e.g., free ration, etc.) admissible as a reservist are less than the pay and allowances admissible in the civil post, the difference will be paid and debited to the Budget head to which the individual’s civil pay is normally debitable.


9.         The Military pay and allowances drawn under paragraph 250 of the Regulations for the Auxiliary Force, India, by a civilian Government employee who is a member of the Auxiliary Force, India, on his being called out or embodied under section 18 of the Auxiliary Force Act, are borne by the Defence Services Estimates.  In cases in which the Government employee draws, in such circumstances, civil rates of pay, the amount, if any, by which those rates of pay exceed military pay and allowances is debitable to the ordinary head of expenditure to which the civil pay of the individual concerned is debitable.


10.            Travelling allowances of Telegraph signallers accompanying State Governors and other high officials on tour is debited to the department concerned, although their pay  for the period is debited to the Telegraph Department.


11.       Subject to any separate agreements that have been or may be arrived at between the various Governments, the pay and allowances, including travelling allowances of a Government employee summoned to give evidence in his official capacity in a Criminal Court or in a case in which Government is a party are, during the period of his absence, debited to the Government under which he is employed.  Actual expenses under the rules of the court, if admissible are, however, payable by the court, and debited to court contingencies.    


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